一、題目：Robot Adoption and Financial Information Quality
二、主講人：
陸瑤，清華大學經管學院金融系教授（長聘），副系主任，教育部國家級人才稱号獲得者，國自科優青獲得者，“清華大學學術新人獎”。主要研究領域為公司治理、企業并購與重組、技術變革對企業投融資以及發展的影響、資本市場改革與發展等，在《Journal of Finance》，《Management Science》，《Journal of Financial Economics》，《Journal of Financial and Quantitative Analysis》，《Review of Economics and Statistics》《Review of Finance》，《Journal of Corporate Finance》，《經濟研究》，《管理世界》，《金融研究》，《管理科學學報》等國内外頂級權威學術期刊發表（或接收）論文40多篇。她還擔任中國金融學會理事，清華大學産業創新與金融研究院研究員，清華大學國家治理與全球治理研究院研究員，中國交叉科學研究會金融量化分析與計算機專業委員會常務委員，清華大學現代管理研究中心兼職研究員，《Pacific-Basin Finance Journal》副主編，《Corporate Governance: An International Review 》編委會成員（Editorial Board）。
三、時間：2022 年6月17日10:00-11:30
四、地點：騰訊會議 840-720-594
五、主持人：彭俞超副教授，學術交流部主任
六、内容簡介
Using the sample of US publicly listed firms from 2004 to 2015, we find that robot adoption by firms can significantly reduce both accrued and real earnings management, and analyst forecasting error, and increase the informativeness of stock prices. In addition, robot adoption by firms can also reduce the likelihood of firms’ fraudulent behaviors and increase the detection probability given fraud. Robot adoption by firms can significantly increase firms’ usage of Intelligent Information Systems, and the sensitivity of firms’ production outputs to their inputs. These effects are stronger for firms operating in more labor-intensive industries, firms with higher percentage of low-skilled workers and male workers, and firms under weaker external monitoring. These findings suggest that robot adoption can enhance firms’ financial information quality.
