Lobo教授学术活动（一）
讲座内容：会计谨慎性研究
（1）Accounting Conservatism and Firm Growth Financed by External Debt:
The Role of Debt Maturity
（2）Influence of National Culture on Accounting Conservatism and Risk
Taking in the Banking Industry
讲座对象：青年教师、博士生、硕士生
讲座时间：6月19日上午8点30分
讲座地点：文泉楼南401会计学院大会议室
Lobo教授学术活动（二）
讲座内容：Faculty Research座谈
讲座对象：青年教师
讲座时间：6月19日下午2点
讲座地点：文泉楼南306会计学院小会议室
Lobo教授学术活动（三）
讲座内容：会计信息质量问题研究
下列文章任选其二
（1）Does the Relation Between Information Quality and Capital Structure
Vary with Cross-Country Institutional Differences?
（2）Effects of International Institutional Factors on Earnings Quality
of Banks
（3）Relation between Audit Effort and Financial Report Misstatements:
Evidence from Quarterly and Annual Restatements
（4）Business Group Affiliation and Earnings Quality
讲座对象：青年教师、博士生、硕士生
讲座时间：6月20日上午8点30分
讲座地点：文泉楼南401会计学院大会议室
Lobo教授学术活动（四）
讲座内容：Faculty Research座谈
讲座对象：青年教师
讲座时间：6月20日下午2点
讲座地点：文泉楼南306会计学院小会议室
欢迎有兴趣的老师与同学参加！
附Gerald J. Lobo教授简历
Lobo教授是美国休斯敦大学鲍尔商学院会计系主任、首席教授，在《会计评论》、
《会计研究期刊》、《现代会计研究》、《财务经济期刊》、《会计、审计和财务期刊》
等期刊上发表了多篇文章，代表作如下：
(1)The Impact of SFAS 133 on Income Smoothing by Banks through Loan Loss
Provisions, (with Emre Kilic, Shiva Sivaramakrishnan and Tharindra
Ranasinghe),The Accounting Review, January 2013.
（2）Accruals Quality and Analyst Coverage, (with Minsup Song and Mary A.
Stanford),Journal of Banking and Finance, February 2012.
（3）Effects of Audit Quality on Cost of Equity Capital and Earnings
Management: Evidence from China, (with Hanwen Chen, Jeff Chen and
Yanyan Wang), Contemporary Accounting Research, Fall 2011.
（4）The Effect of SFAS 133 on the Risk Relevance of Accounting Measures
of Banks' Derivative Exposures, (with Anwer Ahmed and Emre Kilic),
The Accounting Review, May 2011.
（5）Association between Borrower and Lender State Ownership and Accounting
Conservatism,(with Hanwen Chen, Jeff Chen and Yanyan Wang), Journal
of Accounting Research, Winter 2010.
（6）An Empirical Analysis of Auditor Independence in the Banking Industry,
(with KiridaranKanagaretnam and Gopal Krishnan), The Accounting Review,
November 2010.
（7）Institutional Monitoring through Shareholder Litigation, (with Agnes
Cheng, Yinghua Li and Henry Huang), Journal of Financial Economics,
February 2010.
（8）Does Recognition versus Disclosure Matter? Evidence from Value-Relevance
of Banks' Recognizedand Disclosed Derivative Financial Instruments,
(with Anwer Ahmed and Emre Kilic), The Accounting Review, May 2006.
（9）Signaling Managerial Optimism through Stock Dividends and Splits:
A Reexamination of the Retained Earnings Hypothesis, (with Dean Crawford
and Diana Franz), Journal of Financialand Quantitative Analysis,
September 2005.
（10）Joint Tests of Signaling and Income Smoothing through Bank Loan Loss
Provisions, (with Dong-Hoon Yang and Kiridaran Kanagaretnam), Contemporary
Accounting Research,Winter 2004.
