会计系学术讲座系列2025年第17讲

来源：会计系

主　题：人工智能投资与企业增长战略研究

主讲人：Hafiz Hoque（斯旺西大学教授）

协调人：汝毅、廖冠民

时　间：6月30日（周一）上午10:00-11:30

地　点：明德商学楼1008室

语　言：中英文

讲座摘要：

Emerging research has endorsed the use of artificial intelligence for its positive firm level economic impact. This study empirically confirms its effectiveness in contributing to the scope of the firm. Utilizing a sample of US firms from 2007 to 2020, we document that investment in AI-skilled employees helps firms increase their scope through mergers and acquisitions. These results are robust to various model specifications and instrumenting AI investment using firms’ exposure to universities’ supply of AI graduates. Further analysis reveals that investment in AI-skilled employees are positively related to Buy-and-Hold Abnormal Returns around those mergers and acquisitions, as well as post-transaction return on assets. Taken as a whole, our results support the view that investment in artificial intelligence unlocks firm scope expansion through mergers and acquisitions.

主讲人简介：

Professor Hafiz Hoque currently serving as Professor of Finance at Swansea University and Director of the Hawkes Centre for Empirical Finance. His research has published in journals such as Journal of Corporate Finance, British Journal of Management, and Journal of International Money and Finance. He is also an Associate Editor for the International Journal of Finance and Economics and the Journal of International Financial Management and Accounting. His academic contributions span a wide range of topics, including IPOs, insider trading, corporate governance, Islamic finance, green innovation, fintech, and sustainability. He has received several international research grants and actively supervises PhD students.

• 上一篇：会计系学术讲座系列2025年第16讲
• 下一篇：没有了