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东财·会计与财务论坛：黄湘黔
报告题目：Inventor Performance Pressure and Opportunistic Innovation Management
报告人：黄湘黔
报告时间：2025年12月19日（周五）10:00--11:30
报告地点：劝学楼245会议室
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】
We investigate whether corporate inventors, incentivized by annual performance appraisals, engage in opportunistic innovation management by filing excessive low-quality patents during fiscal year-end (FYE) months. For US public firms, we find a 43% surge in patent filings during FYE months compared to other months, and these additional patents exhibit significantly lower quality. Innovation management is more pronounced among inventors facing greater performance pressure. While such behavior initially reduces inventor turnover, it increases inventor turnover in later years, reflecting a trade off between short-term performance gains and long-term reputational costs. Finally, innovation management leads to lower future firm performance and stock returns.
【报告人简介】
黄湘黔，2024 年毕业于香港中文大学（深圳），获金融学博士学位。现于香港中文大学从事博士后研究工作。研究方向主要包括公司治理、创业与创新、金融科技等。其多篇工作论文曾获邀在国内外知名学术会议进行汇报。
【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。
撰稿：郭亚飞 初审：刘冰 复审：袁歆 终审：许浩然
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
