时间：2016年12月15日（周四）10:00-11：30

地点：嘉庚二号楼501教室

题目：Female Directors and R&D Performance

报告人：Jamie Tong， Assistant Professor of Accounting， University of Western Australia

主持人：胡金帅，厦门大学财会研究院副院长、副教授

论文摘要：

In this study, we examine the role of female directors in enhancing the performance of firms’ R&D investment. Using a sample of U.S. firms, we find that firms with more female directors on boards are associated with a stronger relationship between R&D and future earnings and future operating cash flow, suggesting a positive impact of board gender diversity on R&D performance. We then find more female directors are associated with higher innovation output of R&D (measured by the sensitivity of patent and citation to R&D) as well as higher R&D productivity (measured by the sensitivity of future sales to R&D), both of which help increase R&D performance.

报告人简介：

Dr. Tong got her PhD, master and bachelor in accounting from Hong Kong Polytechnic University, Xiamen University, and Shanghai Institute of Foreign Trade respectively. She was Fulbright Scholar at University of Texas at Dallas in 2009-2010. Her research interest includes Corporate governance and earnings quality, Corporate intangible assets and firm valuation, and Accounting research productivity assessment. She has publications in Journal of Business Ethics, Review of Quantitative Finance and Accounting, and etc.