第328期财会院财务与会计学术论坛

Time/时间:6月7日(周五)  上午10:00-11:30

Venue/地点:Room 501, Jiageng Building 2/嘉庚二号楼501教室

Topic/题目:Protection of trade secrets and relationship specific investments

Speaker/报告人:邓婕助理教授

Abstract/摘要We exploit the staggered recognition of the Inevitable Disclosure Doctrine (IDD) by US state courts to examine the effect of trade-secret protection on the specific relationship investment in the supply chain. We find that the protection of customer's and supplier's trade secret can reduce the probability of termination of a supplier-customer relationship. We further examine the real effects of customer's trade secret protection on the supplier. The protection of customers' trade secret induces supplier to spend more in relationship-specific investment. The suppliers benefit from the larger-scale relationship-specific investment and enjoy better subsequent performance. We also examine the effect of suppliers' trade secret protection on the customer. Interestingly, if more suppliers' states passed IDD, the customer will reduce R&D and capital expenditures. The result suggests that the customer relies more on suppliers when its suppliers' trade secrets are better protected.

About the Speaker/报告人简介:邓婕,现任厦门大学财务管理与会计研究院助理教授,博士毕业于香港城市大学。其研究兴趣主要包括公司治理和管理会计等。