時間：11月17日（星期三）下午19:00-20:30
地點：騰訊會議【424 329 253】
報告人：清華大學 賈寧副教授
主講人簡介：
賈寧，清華大學經濟偉德國際1946bv官網副教授，博士生導師。于美國斯坦福商學院獲博士學位，財政部全國會計領軍人才，擔任清華大學中國企業全球化研究中心主任等職務。賈寧副教授主持多項國家自然科學基金項目，在《Management Science》、《Journal of Corporate Finance》、《會計研究》、《金融研究》、《南開管理評論》等國內外重要學術期刊上發表多篇論文。賈寧副教授是哈佛案例國內領軍者，著有包括百度、eBay、新興鑄管、博彥科技、北大人民醫院等多個案例，其中30余個英文案例被哈佛大學商學院案例庫和斯坦福商學院案例庫收錄。同時，賈寧副教授著有財經領域超級暢銷書《賈寧財務講義—人人都需要的財務思維》（2020年由中信出版社發行），2016-2018年兼任中央電視臺國際頻道(CGTN)《New Money》欄目主持人。
報告內容簡介：
There has been a wide corporate adoption of business intelligence (BI) system, a modern digital tool that provides managers with operational insights based on big data analytics. In this paper, we examine whether the adoption of BI induces real earnings management. Using a sample of standard and Poor (S&P) 1500 firms over the period of 2005-2018, we find that corporate adoption of BI is associated with higher levels of real earnings management. The effect is stronger for firms whose CEO has greater incentives to manage earnings, for firms with greater operational complexity, and in more recent years when BI’s analytical capability becomes increasingly powerful, but weaker for firms operating in turbulent environments and for firms with poor data management capability. Further analyses indicate that BI adoption increases the likelihood of meeting or just beating analyst forecasts and reduces the negative impact of real earnings management on future performance. Overall, the findings of this study suggest a dark side of BI – how firms use analytics tools to alter business activities for strategic reporting purpose.
（承辦：會計系、科研與學術交流中心）
