{"675264":{"#nid":"675264","#data":{"type":"event","title":"PhD Defense by Peina Liu","body":[{"value":"\u003Cp\u003EDear Faculty and Fellow Ph.D. Students,\u003C\/p\u003E\u003Cp\u003EI cordially invite you to attend my dissertation defense scheduled for \u003Cstrong\u003EThursday, July 11th, from 10:30 AM to 12:00 PM EST in Room 223\u003C\/strong\u003E, Scheller College of Business.\u003C\/p\u003E\u003Cp\u003EYou are also welcome to join remotely via Zoom:\u0026nbsp;\u003Ca href=\u0022https:\/\/gatech.zoom.us\/j\/91952525775\u0022\u003Ehttps:\/\/gatech.zoom.us\/j\/91952525775\u003C\/a\u003E\u0026nbsp;\u003C\/p\u003E\u003Cp\u003EPlease find the abstract below. Copies of the dissertation are available upon request.\u003C\/p\u003E\u003Cp\u003EBest,\u003C\/p\u003E\u003Cp\u003EPeina\u003C\/p\u003E\u003Cp\u003E\u0026nbsp;\u003C\/p\u003E\u003Cp\u003EPeina Liu\u003C\/p\u003E\u003Cp\u003EEmail: \u003Ca href=\u0022mailto:peina.liu@scheller.gatech.edu\u0022\u003Epeina.liu@scheller.gatech.edu\u003C\/a\u003E\u0026nbsp;\u0026nbsp;\u003C\/p\u003E\u003Cp\u003EGeorgia Institute of Technology\u003C\/p\u003E\u003Cp\u003EScheller College of Business\u003C\/p\u003E\u003Cp\u003E800 West Peachtree St., NW\u003C\/p\u003E\u003Cp\u003EAtlanta, GA 30308-1149\u003C\/p\u003E\u003Cp\u003E\u0026nbsp;\u003C\/p\u003E\u003Cp\u003E\u003Cstrong\u003EArea: Accounting\u003C\/strong\u003E\u003C\/p\u003E\u003Cp\u003E\u003Cstrong\u003ECommittee Members:\u003C\/strong\u003E\u0026nbsp;Dr. Kathy Rupar-Wang (Chair), Dr. Xi (Jason) Kuang, Dr. Nikki Mackenzie, Dr. Jane Thayer, Dr. Kristy Towry (Emory University))\u003C\/p\u003E\u003Cp\u003E\u003Cstrong\u003ETitle:\u0026nbsp;\u003C\/strong\u003EThe Effect of Environmental Affinity and Environment-Related Disclosure Nature on Investor Perceptions and Judgments\u003C\/p\u003E\u003Cp\u003E\u003Cstrong\u003EAbstract:\u0026nbsp;\u003C\/strong\u003EWhile financial disclosures are generally deemed important by investors, the value placed on Environmental, Social, and Governance (ESG) matters can vary depending on investors\u2019 environmental affinity. This study experimentally investigates whether environmental affinity (low vs. high) interacts with the voluntary vs. mandatory nature of environment-related disclosures to influence investor perceptions and judgments. I predict and find that high-environmental-affinity investors perceive environment-related risks as more significant than low-environmental-affinity investors. I also observe that a mandatory environment-related disclosure, as opposed to a voluntary one, increases investors\u2019 perception of environment-related risks. As predicted, this effect primarily exists among investors with low rather than high environmental affinity. A moderated mediation analysis reveals that the perception of regulators\u2019 views on environment-related risks mediates this effect. Additionally, I present preliminary evidence suggesting that gender plays a role in this context. This study accentuates how an individual characteristic influences investors\u2019 consumption of mandatory disclosures.\u003C\/p\u003E\u003Cp\u003E\u0026nbsp;\u003C\/p\u003E","summary":"","format":"limited_html"}],"field_subtitle":"","field_summary":[{"value":"\u003Cp\u003EThe Effect of Environmental Affinity and Environment-Related Disclosure Nature on Investor Perceptions and Judgments\u003C\/p\u003E","format":"limited_html"}],"field_summary_sentence":[{"value":"The Effect of Environmental Affinity and Environment-Related Disclosure Nature on Investor Perceptions and Judgments"}],"uid":"27707","created_gmt":"2024-06-28 13:56:49","changed_gmt":"2024-06-28 13:57:19","author":"Tatianna Richardson","boilerplate_text":"","field_publication":"","field_article_url":"","field_event_time":{"event_time_start":"2024-07-11T10:30:00-04:00","event_time_end":"2024-07-11T12:30:00-04:00","event_time_end_last":"2024-07-11T12:30:00-04:00","gmt_time_start":"2024-07-11 14:30:00","gmt_time_end":"2024-07-11 16:30:00","gmt_time_end_last":"2024-07-11 16:30:00","rrule":null,"timezone":"America\/New_York"},"location":"Room 223, Scheller College of Business.","extras":[],"groups":[{"id":"221981","name":"Graduate Studies"}],"categories":[],"keywords":[{"id":"100811","name":"Phd Defense"}],"core_research_areas":[],"news_room_topics":[],"event_categories":[{"id":"1788","name":"Other\/Miscellaneous"}],"invited_audience":[{"id":"78771","name":"Public"}],"affiliations":[],"classification":[],"areas_of_expertise":[],"news_and_recent_appearances":[],"phone":[],"contact":[],"email":[],"slides":[],"orientation":[],"userdata":""}}}