时 间：7月4日 13:00-14:30

　　地 点：李达三楼104室(线下);腾讯会议室908560841/密码123456(线上)

　　题 目：An Integrated Perspective of External and Internal IT Governance: Examining IT-Related Analyst Challenges in Earnings Conference Calls

　　报告人：Ling Xue, Terry Alumni Board Distinguished Associate Professor ，Department of Management Information Systems,Terry College of Business,University of Georgia

　　主持人：信息管理与商业智能系 张诚 教授

　　摘 要：

　　This paper develops an integrated information technology (IT) governance perspective to consider how IT governance is fulfilled by the joint efforts of both the internal (i.e., corporate executives) and external governance participants (e.g., financial analysts). We focus on the interactions between the internal and external governance participants during firms’ earnings conference calls, in which analysts raise IT-related questions to challenge firms’ IT decisions. We examine how analysts’ IT-related challenges drive executives to improve the transparency of IT strengths and enhance subsequent IT initiatives. We adopt a neural network dependency parsing approach to examine how executives express IT-related information in response to analyst challenges. Using a large sample of US public firms, we find that analysts’ IT-related challenges impel executives, especially those with superior IT competence, to respond with more information about IT strengths. Following analysts’ IT-related challenges, firms with superior executive IT competence launched IT initiatives that were associated with increased stock returns, suggesting that analysts’ challenges drive firms with advantageous internal IT governance capabilities to undertake more promising IT initiatives. Overall, our findings reveal how the interactions between the external IT governance participants and the internal IT governance participants help fulfill effective IT governance.

　　转自：复旦大学