{"id":18465,"date":"2026-09-29T15:12:30","date_gmt":"2026-09-29T14:12:30","guid":{"rendered":"https:\/\/microsites.ncl.ac.uk\/nubsstaffblog\/?p=18465"},"modified":"2026-09-29T15:29:02","modified_gmt":"2026-09-29T14:29:02","slug":"accounting-and-financial-management-research-seminar-dr-mengqian-chen","status":"publish","type":"post","link":"https:\/\/microsites.ncl.ac.uk\/nubsstaffblog\/2026\/09\/29\/accounting-and-financial-management-research-seminar-dr-mengqian-chen\/","title":{"rendered":"Accounting and Financial Management Research Seminar \u2013 Dr Mengqian Chen"},"content":{"rendered":"

Title<\/strong>: Artificial Intelligence Focus and Labor Investment Efficiency<\/p>\n

Date<\/strong>: 14 October 2026<\/p>\n

Time<\/strong>: 14:30 to 15:30<\/p>\n

Venue: <\/strong>FDC.1.16 (Hybrid: In Person and Online)<\/p>\n

The presenter will be attending in person. Colleagues who are unable to attend on campus are welcome to join online via Microsoft Teams using the link below:<\/p>\n

Join the seminar via Microsoft Teams<\/a><\/p>\n

If you would like to attend, please register using the following link<\/p>\n

Artificial Intelligence Focus and Labor Investment Efficiency<\/a><\/p>\n

Speaker<\/strong>: <\/strong>Dr Mengqian Chen<\/p>\n

Mengqian joined the Adam Smith Business School in 2023 as a Lecturer in Finance. She received a PhD and MSc in Finance from the University of Manchester. Her research interests lie in empirical corporate finance, including cash holdings, corporate financing decisions, securities issuance, SEOs, stock market reactions, and firm performance. Mengqian serves on the Early Career Editorial Board of the\u00a0Journal of Chinese Economic and Business Studies.\u00a0She also acts as a reviewer for the\u00a0British Accounting Review,\u00a0The European Journal of Finance,\u00a0International Journal of Finance and Economics, and\u00a0Economic Modelling, among others.<\/p>\n

University of Glasgow – Schools – Adam Smith Business School – Our staff – Mengqian Chen<\/a><\/p>\n

Abstract<\/strong>: We examine how firms\u2019 strategic focus on artificial intelligence (AI) affects the efficiency of their labor investment. Using a text-based measure of AI focus constructed from 10-K filings of U.S. public firms, we find that greater AI focus reduces abnormal hiring, indicating more efficient labor investment. Cross-sectional evidence supports three channels: an informational channel among intangible-intensive firms, an adjustment-cost channel among financially constrained firms and firms facing intense product market competition, and an agency channel among firms with smaller boards and better compliance records. Mediation analyses provide suggestive evidence for a management-guidance pathway and stronger associational evidence for an earnings-volatility pathway, whereas AI focus is not significantly associated with contemporaneous total factor productivity. This pattern suggests that AI\u2019s organizational value may be visible in workforce decision quality even when not apparent in conventional contemporaneous productivity measures. Our findings are robust across a battery of tests.<\/p>\n","protected":false},"excerpt":{"rendered":"

Title: Artificial Intelligence Focus and Labor Investment Efficiency Date: 14 October 2026 Time: 14:30 to 15:30 Venue: FDC.1.16 (Hybrid: In Person and Online) The presenter…
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