2026年第10期(总第1154期)

演讲主题：When Do AI and Emerging Technologies Shape Climate Investment?

主讲人：曹顺 美国马里兰大学史密斯商学院副教授

主持人：高茹 会计与财税系教授

活动时间：2026年3月27日（周五）10:30-12:00

活动地址:管院大楼107教室

主讲人简介：

曹顺,美国马里兰大学史密斯商学院会计系终身副教授,主要研究领域为公司信息披露的决策有用性、信息数据结构分析(非结构化大数据)、深层神经网络和人工智能以及区块链。已有研究成果发表在会计财务顶级期刊如Journal of Financial Economics、Journal of Accounting Research、The Accounting Review、Contemporary Accounting Research和IEEE Computer等。曹教授目前是Review of Financial Studies、Management Science(Guest Associate Editor)、Contemporary Accounting Research等顶级期刊的审稿人。

活动简介：

This paper provides a systematic analysis of this new economic phenomenon (ClimateTech).We explore three research questions:Taxonomy of ClimateTech: We focus on the types of technologies adopted and the purposes for which ClimateTech is used.Effectiveness of ClimateTech: We examine whether ClimateTech is effective based on two criteria: (a) financial value creation for shareholders and (b) measurable environmental impact for stakeholders.When does ClimateTech work: We identify when and under what conditions ClimateTech creates value, as well as the conditions under which it fails. Our analysis focuses within climate-related solutions by comparing ClimateTech with general climate solutions.

We investigate why managers invest in specialized environmental technologies and present evidence that the value of emerging technologies is not warranted but depends on how they are deployed in relation to core business.Applying specialized environmental technologies to firms’core business operations creates both financial value and real environmental impact.