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Accounting Department's Lecture

TIME:12:00 ,May11,2018
PLACE:Room 502 Business Building

TOPIC:The impact of other comprehensive income disclosure and corporate governance on earnings management and firm performance

SPEAKER:Yuan (George) SHAN
COORDINATOR:Bo Zhang  Wuqing Wu
LANGUAGE:Chinese and English

 

ABSTRACT:
This study examines whether earnings management reduces firm performance and how other comprehensive income (OCI) disclosure and strong corporate governance restrain earnings management. Using a data set comprising 6,260 firm-year observations from listed companies on the Shanghai and Shenzhen Stock Exchanges during 2009–2015, the results indicate that OCI disclosure generally improves firm performance, but earnings management lowers firm performance. The study also finds that OCI disclosure and corporate governance are complementary in restraining earnings manipulation and promote firm performance. The implications of the findings are relevant policy-makers and regulators in assisting them evaluate the consequences of convergence of Chinese Accounting Standards with the International Financial Reporting Standards.


BIO:
Dr. George Shan is the Associate Professor in the Accounting and Finance Discipline of the Business School at The University of Western Australia. He holds Bachelor of Commerce, Bachelor of Applied Finance, Master of Commerce (Accounting) and completed his PhD in Accounting and Corporate Governance. George is CA (Australia), CPA (Australia) and CMA (Australia). Previously, he has worked at several Australian universities and international universities including University of South Australia, University of Ballarat, the University of Adelaide and University of Rome Tor Vergata. Among them the University of Adelaide and the University of Western Australia are ranked the Best 100 universities in the world and Group of Eight in Australia, where he taught Financial Accounting, Management Accounting, Corporate Accounting, Accounting Concepts & Practices, Corporate Governance & Accountability, Investment Banking & Project Finance, Portfolio & Fund Management, and Financial Risk Analysis. He is a registered principal supervisor for PhD students, and his current research areas and interests include corporate governance and its related topics within accounting and finance (i.e., firm performance, bad debts control, accounting quality, earnings management, tunneling, related-party transactions, audit quality, risk management, and corporate diversification), state-owned enterprises reform, corporate social and environmental reporting, and carbon accounting. He has published over 30 academic journal and conference papers based in recent 5 years, including Journal of Contemporary Accounting and Economics, Emerging Markets Review, Family Business Review, Corporate Governance: An International Review and Journal of Computer Information Systems. Professor Shan received the title of “High Research Active” since 2010, and was awarded couple best paper prizes, including the Best Paper Award of 6th Annual London Business Research Conference in Imperial College, London, the UK.