基地研究员王亚男副教授的合作论文“Refining employee treatment: Effects of government arrears repayment in China”在重要学术期刊China Journal of Accounting Research在线发表。

中国会计学刊（China Journal of Accounting Research）是由中山大学与香港城市大学联合创办的国际上首本专门聚焦中国及新兴市场会计研究的全英文学术期刊，期刊现被ABDC期刊质量目录（B级）及FMS管理科学高质量期刊推荐列表收录。

摘要：Research on government procurement emphasizes its positive impacts, while paying insufficient attention to the risks posed by government arrears. We show that the implementation of China’s Special Supervision Action for Repaying Government Arrears significantly enhances employee treatment, particularly safety management and employee incentives, through monetary compensation, welfare, social security expenditure and investment in skilled human capital. The Special Supervision Action improves employee treatment by alleviating liquidity constraints and enhancing CEO confidence, which in turn boost firm productivity and performance. Cross-sectional tests indicate that the number of nearby bank branches, political connections, financial health, demand for human capital and external job opportunities affect these relationships. Our findings highlight the influence of government arrears repayment on corporate human capital investment.

关键词：Government arrears；Employee treatment；Liquidity constraints；CEO confidence

论文链接：Refining employee treatment: Effects of government arrears repayment in China - ScienceDirect

教师简介

王亚男，中南财经政法大学金融学院副教授。复旦大学经济学院金融学博士，德国WHU-Otto Beisheim School of Management联合培养博士生。主要研究领域为公司金融、合约理论以及行为金融。目前主持国家自然科学基金青年项目一项，并参与多项国家自然科学基金和国家社会科学基金项目。研究成果发表于《经济研究》、《金融研究》等国内重要期刊，以及Journal of Corporate Finance, China Economic Review, Energy Economics, Journal of Business Finance & Accounting, Economic Modelling, Pacific-Basin Finance Journal, Finance Research Letters等SSCI期刊。