Seminar (Dept. of Accounting)

Title：Women at the Helm: Assessing Disclosure Quality of Reward-Based Crowdfunding Projects

Speaker：Yuan George Shan, Associate Professor, The University of Western Australia

Time：10:00-11:30, November 6th, 2024 (Wednesday)

Venue：Room 1008, Mingde Business Building

Language：Chinese & English

ABSTRACT:

This study investigates female founders’ disclosure quality on the reward-based crowdfunding platform where clear regulation is absent, and any enforcement mechanism can be costly and challenging to implement. We find that project campaigns initiated by female founders are associated with high disclosure quality via information readability. We also investigate the moderating effects of gender equality and stakeholder protection demand, suggesting that female entrepreneurs may be more inclined to align their communication practices with the prevailing social preference for stakeholder protection. We contribute to extant literature by providing incremental evidence on female participation affecting disclosure quality when regulations and mechanisms lack.