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Seminar: Eva (Yifan) Yan (Emory University)
Eva is an Accounting PhD student at Emory University's Goizueta Business School. She received her Master's in Statistics from University of Minnesota.
Paper: "Workforce Diversity and Diversity Disclosures"
Abstract: I examine the relationship between firms’ diversity disclosures and their actual workforce diversity captured by hand-collected EEO-1 data. I find that firms tend to disclose their diversity achievements while excluding less favorable metrics. Firms with a higher percentage of female/POC employees are more likely to disclose current diversity metrics and provide more positive-toned, information-intensive, and numeric-intensive diversity disclosures. In contrast, firms with a lower percentage of female/POC employees are more inclined to discuss future diversity targets rather than disclose current diversity metrics. In addition, these firms often exhibit inconsistencies between diversity disclosures in 10-K filings and ESG reports. These results should provide important insights to regulators and readers of diversity disclosures, suggesting that what is left unsaid is more telling.
- Hemmerdinger Screening Room
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921 Lexington Ave
New York, NY 10065 United States + Google Map The Hemmerdinger Screening Room is located in the East Building, room 706.