为增强学院学术氛围，加强学术科研合作，金融科技学院持续开展系列学术讲座。2024年5月30日下午，学院特邀请新加坡国立大学商学院柯滨教授作专题学术讲座。

 

本次讲座中，柯滨教授介绍了自己近期在财务会计领域的重要研究成果。主要内容为：Utilizing a proprietary dataset of grant applications from technology-based SMEs to China’s Innovation Fund for Small Technology-based Firms (Innofund), this study evaluates the utility of historical financial statements for assessing SMEs’ innovation potential. Our findings demonstrate that an advanced XGBoost model, using 55 financial statement data items only, predicts innovation performance more effectively than an XGBoost model based on human experts’ evaluation scores of the entire grant application. Additionally, merging financial data with expert scores does not improve prediction accuracy, indicating no incremental value from expert discretion. Analysis of Shapley values highlights distinct evaluation criteria differences between human experts and the XGBoost model. Our results demonstrate the promise of leveraging advanced machine learning with historical financial data in aiding government grant agencies to identify SMEs with high innovation potential.

讲座结束后，柯滨教授还与学院师生进行了深入交流，针对学院师生提出的各类问题进行耐心回答，现场学术交流气氛踊跃。

主讲嘉宾介绍：

 

D Dr. Ke is a Professor of Accounting and Provost’s chair at the NUS Business School since 2015. He is a holder of the prestigious “Chang Jiang Scholar” title awarded by China’s Ministry of Education and the Li Ka Shing Foundation. He was the President of the Chinese Accounting Professors Association of North America, a leading academic organization that promotes high-quality accounting research on China, the Asia Pacific region, and other emerging market economies.

Dr Ke’s primary teaching interests include financial accounting principles, financial statement analysis, and doctoral seminars on empirical financial accounting research. He has also taught U.S. federal income taxation.

Dr. Ke’s primary research interests focus on the economic forces that determine the production and use of accounting information in business decisions. He is interested in using interdisciplinary approaches to tackle today’s complex business problems. Examples of his research include earnings management, insider trading, institutional investors, and financial analysts. Dr. Ke’s recent research focuses on financial reporting, managerial incentives, and investor protection in emerging markets with a particular focus on China. His research has been published in all major accounting journals, including The Accounting Review, Journal of Accounting and Economics, Journal of Accounting Research, Review of Accounting Studies, and Contemporary Accounting Research.

Dr. Ke is a consulting editor of the China Journal of Accounting Research, a current or former editorial board member of the Journal of American Taxation Association, The Accounting Review, and The International Journal of Accounting. He was an advisory board member of the Accounting Research in China published by the Accounting Society of China. He was an editor of The Accounting Review over June 2011-May 2014.