时间：2023年10月25日星期三，下午2:00-3:30

ZOOM会议链接:https://cuhk.zoom.us/j/7365414052

报告人：香港中文大学 Minjae Koo 助理教授

报告人简介：

Koo博士是香港中文大学商学院会计系的助理教授。他在美国休斯顿大学获得博士学位。她的研究兴趣包括资本投资、金融中介。

报告内容简介：

This study examines the value of customer data collected through mobile apps for firms’ investing and operating decisions. We find that following the introduction of a mobile app, management earnings and revenue guidance is more accurate, and firms exhibit less underinvestment in capital assets and less overinvestment in inventory, particularly for firms with effective internal information systems. These findings are consistent with the notion that information obtained through mobile apps leads to improved forecasts of customer demand and thus more efficient investing and operating decisions. However, we find that privacy regulations intended to protect customers restrict firms’ ability to access these efficiency gains.

（承办：国际贸易与金融系、科研与学术交流中心）