题 目：Proximity, Internal Governance, and Workplace Safety

报告人：杨志锋，纽约州立大学石溪分校,副教授(终身教职)

时 间：2019年5月29日（星期三），19：00-20：30

地 点：嘉庚二203室

主持人：杜兴强 教授

参 加 者：对会计、财务研究有兴趣的师生

论文摘要：We examine whether firm internal governance with respect to headquarters plant monitoring affects workplace safety. We use travel time reductions due to new airline routes as exogenous shocks to the cost of monitoring and find that plant safety improves from greater proximity between headquarters and subsidiary plants. The results are more pronounced for plants experiencing larger travel time reductions and smaller and rural plants. Additional analyses suggest that after the improvement in proximity, headquarters may set more realistic output expectations and provide resource support, both of which help improve plant safety.