时间：11月17日（星期三）下午19:00-20:30

地点：腾讯会议【424 329 253】

报告人：清华大学 贾宁副教授

主讲人简介：

贾宁，清华大学经济澳门永利唯一官网304副教授，博士生导师。于美国斯坦福商学院获博士学位，财政部全国会计领军人才，担任清华大学中国企业全球化研究中心主任等职务。贾宁副教授主持多项国家自然科学基金项目，在《Management Science》、《Journal of Corporate Finance》、《会计研究》、《金融研究》、《南开管理评论》等国内外重要学术期刊上发表多篇论文。贾宁副教授是哈佛案例国内领军者，著有包括百度、eBay、新兴铸管、博彦科技、北大人民医院等多个案例，其中30余个英文案例被哈佛大学商学院案例库和斯坦福商学院案例库收录。同时，贾宁副教授著有财经领域超级畅销书《贾宁财务讲义—人人都需要的财务思维》（2020年由中信出版社发行），2016-2018年兼任中央电视台国际频道(CGTN)《New Money》栏目主持人。

报告内容简介：

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.

（承办：会计系、科研与学术交流中心）