为增强学院学术氛围，加强学术科研合作，金融科技学院持续开展系列学术讲座。2025年5月30日上午，学院特邀请香港浸会大学宋扬副教授作专题学术讲座。

本次讲座中，宋扬副教授重点介绍了其在债务契约领域的最新研究成果，通过介绍自己最新工作论文，旨在分析贷款人信用信息共享与借款人会计信息的债务契约价值，具体内容如下：

Credit information sharing among lenders disciplines borrower behaviors and enables lenders to better screen and monitor borrowers. Using staggered reforms to European countries’ public credit registries as a shock to credit information sharing, we examine the impact of such sharing on borrowers’ financial reporting quality. Specifically, we focus on accounting information’s debt contracting value, which captures the extent to which a firm’s accounting information reflects its credit quality. We hypothesize and find a positive effect of credit information sharing on the debt contracting value of borrowing firms’ accounting information. This finding suggests that credit information sharing incentivizes borrowers to provide higher financial reporting quality for debt contracting purposes. We further document that the effect is stronger for firms that rely more on bank debt, those with a relatively weaker debt environment, and those that are more opaque to outsiders. Overall, our study provides novel evidence that credit information sharing generates a disciplinary effect on firms’ financial reporting quality.

讲座结束后，针对学院师生提出的相关学术问题，宋扬老师进行详细解答，与学院师生深入交流，为学院师生带来一场学术盛宴。

主讲嘉宾介绍：

宋扬博士是香港浸会大学工商管理学院会计、经济及金融学系系主任及会计学副教授。他于香港理工大学取得会计及金融博士学位，加入香港浸会大学前曾于John Molson School of Business，Concordia University任教。宋博士的主要研究方向包括债务契约，财务报告和审计。他的研究成果发表在The Accounting Review，Auditing: A Journal of Practice & Theory，European Accounting Review, Journal of Corporate Finance等著名学术期刊上。宋博士现在担任Accounting Forum的编辑。