科学研究
报告题目：Transitioning to a Net-Zero Future: Investor Reactions to Stranded Assets and AI-Driven Strategies
报告人：黄翩翩
报告时间：2025年7月8日（周二）13:30-15:00
报告地点：劝学楼246
主办单位：东北财经大学会计学院 辽宁省资本市场财务与会计研究生创新与学术交流中心
【报告摘要】
During the transition to a net-zero economy, a key question is how firms manage potential stranded assets (i.e., assets that can no longer generate their originally projected economic benefits). Meanwhile, firms are increasingly leveraging AI for climate-related strategic decisions, and investors are demanding greater transparency on AI use in business operations. This study experimentally examines how investors react to firms disclosing stranded asset write-downs (versus no write-downs), and whether investor reactions vary by the asset decision driver (AI or human manager). I predict and find that investors react more positively to stranded asset writedowns (versus no write-downs) when the decision is driven by AI, and this effect is not significant when a human manager drives the decision. Process evidence shows that the interaction effect is explained by investor perceptions of the decision driver’s ability to consider emotions and feelings. These findings offer practical insights for managers and standard setters regarding the stranded asset risk disclosure and AI disclosure in strategic decision-making.
【报告人简介】
黄翩翩，新加坡南洋理工大学会计学博士。本科毕业于美国弗吉尼亚大学，获商业理学学士学位（BS in Commerce）。研究方向为实验会计，重点关注可持续性发展与新兴会计技术背景下利益相关者的判断与决策行为。研究成果曾在美国会计学会会计行为与组织分会年会（ABO）、欧洲会计学实验研究年会（ENEAR）等国际知名会议上发表。
【特别提醒】
未经论文作者和主办方允许，严禁将讲座内容录制并公开传播，违者将有可能被追究法律责任。
