科学研究
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东财·会计与财务论坛：霍芍光
报告题目：Worldwide Adoption of 3G Technology and Inventory Management
报告人：霍芍光
报告时间：2026年1月14日（周三）14:00--15:00
报告地点：#腾讯会议：868-427-544
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 find that the global adoption of third-generation mobile broadband (3G) networks significantly reduces inventory stockpiling, driven by a managerial learning mechanism where 3G enables managers to access customer feedback and real-time market data through social media, improving demand forecasting accuracy. To validate this channel, we demonstrate that managers exhibit increased likelihood, frequency, and accuracy in their earnings forecasts following 3G adoption. Furthermore, the impact of 3G adoption on inventory management efficiency is more pronounced for consumer goods firms and those facing higher demand uncertainty. However, this effect is attenuated in firms located in countries with higher labor union density, as increased labor risk associated with 3G adoption leads to precautionary inventory accumulation that partially offsets efficiency gains. Our findings are robust to alternative measures of social media penetration and are further validated through analysis using the U.S. sample. Overall, our study underscores how 3G networks empower managers to leverage real-time information to enhance inventory management efficiency.
【报告人简介】
霍芍光，博士毕业于香港中文大学，主要从事会计、金融和运营管理的跨学科研究，相关研究成果在Hawaii Accounting Research Conference, Accounting and Business Research – Fudan University Joint Conference, INFORMS Manufacturing and Service Operations Management Conference等会议上报告。
【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 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
