主题: Optimal Thresholds in Accounting Recognition Standards
主讲人：高平阳教授, 芝加哥大学Booth商学院
时间: 2014年7月28日(星期一)上午10:30-12:00
地点: 金融研究院202会议室(光华校区原老干部活动中心二楼,北三门篮球场旁)
主办单位: 金融研究院
讲座梗概：
Prof. Gao’s lecture has two parts. The first part, which will be delivered from 1:30pm to 3:00pm on Thursday (July 24), is a preview of a two-step representation framework of accounting measurement. It explains how accounting measurement issues are related to but different from disclosure issues. It also discusses the implications for various accounting issues, such as off-balance-sheet financing activities, mark-to-market vs historical costs, rule-based v.s principled-based standards, conservatism, regulatory arbitrage, and accounting manipulations. The Accounting Horizon paper will be the basis for this part of the lecture. The second part of the lecture, which will be delivered on Monday (July 28th), will apply the two-step representation to a specific setting to study the optimal determination of accounting thresholds and the comparison between disclosure and recognition. Please find the working paper on the IFS website.
主讲人简介:
高平阳教授是芝加哥大学Booth商学院的会计学副教授。高教授的主要研究方向是信息披露监管、会计准则制定、激励与合约和股权定价。高教授于2008年获得耶鲁大学会计学博士学位，并且是AAA、AFA、AEA、CAPANA的会员。
有关Pingyang Gao教授的个人简历等具体介绍请见: http://www.chicagobooth.edu/faculty/directory/g/pingyang-gao
联系人: 叶丹 张敏洁 屈程程
电 话 : **，**
E-mail: yedan1220@126.com，zhangminjie234@163.com
