讲座题目：From threat to transparency: How potential competitor threat reshapes corporate ESG greenwashing

讲座时间：2025年5月23日 上午10:00

讲座地点：华侨学院D201会议室

主讲人：李伟平 副教授

李伟平，澳门城市大学金融学院副教授，泰山学院商学院特聘教授。主要研究兴趣是公司金融、绿色金融、数字金融和文化金融。目前已在Journal of Financial Stability、Journal of International Financial Markets, Institutions and Money、Journal of Accounting Literature 、Business Strategy and the Environment、Energy Economics、Humanities and Social Sciences Communications(nature旗下刊物)、Pacific-Basin Finance Journal、Accounting & Finance、会计研究等国际SSCI/SCI，国内期刊发表30余篇论文。主持广东省自然科学基金面上项目1项，同时担任China Journal of Accounting Research的青年编委，西南财经大学政府与审计研究中心特约研究员，会计学术联盟青年学者委员会委员。

讲座内容:

This study examines the impact of potential competitor threat on corporate greenwashing using China’s 2016 Market Access Negative List System as a quasi-natural experiment. Employing a difference-in-differences (DID) approach on China A-share listed firms (2009–2022), we find that eased market-entry regulations reduce incumbent firms’ greenwashing by intensifying competition-driven governance. Results indicate substantive ESG performance improvements—particularly in environmental metrics—drive this reduction, rather than ESG disclosure. The effect strengthens under high market concentration, low analyst following, and in state-owned enterprises, highlighting governance complementarities. Parallel trend tests, placebo analyses, and sensitivity checks confirm robustness. By elucidating how regulatory frameworks interact with market competition to shape sustainability practices, this research advances policy design for balancing transparency incentives with accountability mechanisms in green markets.