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【明理講堂2023年第73期】10-25香港中文大學Minjae Koo助理教授:Acquisition of Customer Information and Corporate Decision Making

時間:2023年10月25日星期三,下午2:00-3:30

ZOOM會議鏈接:https://cuhk.zoom.us/j/7365414052

報告人:香港中文大學 Minjae Koo 助理教授

報告人簡介:

Koo博士是香港中文大學商學院會計系的助理教授。他在美國休斯頓大學獲得博士學位。她的研究興趣包括資本投資、金融中介。

報告內容簡介:

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.

(承辦:國際貿易與金融系、科研與學術交流中心)

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