讲座内容:
(1) A Review of Research on Earnings Management
(2) 美国主流期刊论文发表经验分享
讲座专家:谢宏 美国肯塔基大学副教授
讲座时间:6月25日下午2点30分
讲座地点:文泉楼南401会计学院大会议室
附谢宏教授简历
1983年上海交通大学本科,1986年英属哥伦比亚大学硕士,1998爱荷华大学博士,现为美国肯塔基大学副教授。代表作如下:
(1) “Regulation Fair Disclosure and the Cost of Equity Capital” (with Z. Chen and D. Dhaliwal), Reviewof Accounting Studies, forthcoming.
(2) “Mandatory Audit-Partner Rotation, Audit Quality and Market Perception: Evidence from Taiwan”(with W. Chi, H. Huang, and Y. Liao), Contemporary Accounting Research 26 (June 2009), 359-391.
(3) “The Association between Management Earnings Forecast Errors and Accruals” (with G. Gong and L. Li), The Accounting Review 84 (March 2009), 497-530.
(4) “What Drives the Increased Informativeness of Earnings Announcements Over Time?” (with D.Collins and O. Li), Review of Accounting Studies 14 (March 2009), 1-30. “The Mispricing of Abnormal Accruals,” The Accounting Review 76 (July 2001), 357-373.
(5) “Equity Valuation and Negative Earnings: The Role of Book Value of Equity” (D. Collins and M.Pincus), The Accounting Review 74 (January 1999), 29-61.