Does Mandatory IFRS Adoption Constrain Rounding Manipulations in Accounting
发布时间:2016/03/21   阅读:9082次

主讲嘉宾:Li Dang  Associate Professor

时间: 2016年3月28日 下午2:30-4:00

地点:经管楼102会议室

主持人:夏云峰  教授 会计系主任

内容简介:

Whether mandatory IFRS adoption constrains rounding manipulations in accounting. The reporter finds that Chinese firms tend to round up reported earnings and revenuesaccording to examine the distribution of digits in accounting numbers. Then compares rounding manipulations in earnings and revenues before and after IFRS adoption and find that such manipulations did not seem to decrease after adopting IFRS. They also find a interesting phenomenon that rounding manipulations in revenues for loss firms became more severe after the adoption. The findings are consistent with thearguments that IFRS may allow Chinese managers more deliberate options to manipulate their reported accounting numbers. In addition, the reporter will talk about something related to publishing in US Journals.

主讲人简介:

党荔教授毕业于美国德雷塞尔大学(费城),获得会计学博士学位,曾在美国俄勒冈州立大学执教,现任职于美国加州州立理工大学欧法利商学院。党荔教授是美国工商管理学士评估组成员,美国会计学术委员会成员,美国会计学会会员,美国会计学会审计方向以及《Journal of Information Systems》, 《The Review of Accounting and Finance》等期刊的审稿人。她的研究兴趣包括资本市场中企业的盈余质量,审计质量,会计信息系统,国际会计等领域。她还在国际知名的会计学和其他商学期刊发表了10余篇论文,包括Review of Accounting and Finance, Journal of International Accounting, Auditing and Taxation, Journal of Multinational Financial Management, International Journal of Business Information Systems等。

(来源:学术)

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