主讲人

（单位）

曾诚

（香港理工大学）

主持人

（单位）

潘健平

（h片 ）

讲座时间

2025年9月23日（周二）10:00

讲座地点

经管楼B203会议室

主讲人简介

曾诚，香港理工大学会计金融学院长聘副教授，曾任布里斯托大学讲师、曼彻斯特大学高级讲师。研究方向为基于资本市场的会计研究、国际财务报告准则以及与中国相关的研究。研究成果发表在Journal of Accounting Research、The Accounting Review、Management Science、Contemporary Accounting Research、Accounting Organizations & Society等顶级期刊。他还担任British Accounting Review的编辑委员会成员，并担任多家期刊的特约审稿人，包括Journal of Accounting Research、The Accounting Review、Review of Accounting Studies、Contemporary Accounting Research等。

讲座内容摘要

It remains an open question whether withdrawn patent applications are worthless or retain informational value. Utilizing a unique dataset from China, we find that patent examiners tend to use withdrawn applications as prior art to reject subsequent patent filings by other firms. This effect is more pronounced when the withdrawing firms are leaders in patent races, when competition in both the patenting and product markets is more intense, and when the uncertainty surrounding innovation outcomes is higher. Further analysis shows that patent withdrawals can positively impact the innovation environment. Withdrawing firms tend to experience greater success in future patent applications, both in terms of quantity and quality. Moreover, other firms appear to learn from the information embedded in withdrawn applications, particularly within the same technological domain. Overall, our findings highlight the informational value of abandoned patents in the patent examination process and their broader role in shaping innovation environment.