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“厦门大学会计学科教师与研究生系列Seminar”之六

发布者:gulei   发布时间:2017-04-19 10:13:15   浏览数: 次   [ 返回 ]



为了活跃厦门大学会计学科的学术研究氛围,激发既有教师与在校研究生的学术研究热情和积极性,促进教师之间、教师与研究生之间、研究生彼此之间的深入交流、思想碰撞与知识分享,我们组织了由厦门大学会计学科的常任教师、博()士研究生、国际访问学者等作为报告人的系列Seminar。该Seminar将冠以厦门大学会计学科教师与研究生系列Seminar”的总标题,从2017314日起,每周周二下午15:00-17:30举行。该Seminar与已有的财务、会计Seminar”(主要聘请校外与境外的学者担任报告人) 相互补充,以期能够更好地推动厦门大学会计学科的学术发展。

 

“厦门大学会计学科教师与研究生系列Seminar”之六

 

  The Relationship between Uncertainty and R&D Investment: Evidence from China

报告人:张飞达 副教授

 

主持人: 张国清 教授

 

    间:2017425(星期二)15:00-17:30

 

    点:厦门大学嘉庚409

 

论文摘要: This study develops new theoretical arguments and empirical evidence that uncertainty has a U-shaped relationship with firmsR&D investment and that patenting moderates this relationship. We further identify several environmental and firm conditions where the moderating effect of patenting is most and least likely to hold to strengthen our theoretical claim. We test our hypotheses by developing a novel panel data set of Chinese firms. Our study is the first to reveal an important mechanism through which patenting encourages R&D investment: for firms more active in patenting, the turning point at which the effect of uncertainty on R&D switches from negative to positive takes on a smaller value, such that R&D investment is encouraged over a larger range of uncertainty for these firms.