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芝加哥新开户送彩金 高平阳教授 : The Economic Consequences of Discrete Recognition and Continuous Measurement

([西财新闻] 发布于 :2018-06-22 )

光华讲坛——社会名流与企业家论坛第5023

 

主题:The Economic Consequences of Discrete Recognition and Continuous Measurement

主讲人:芝加哥新开户送彩金 高平阳教授  

主持人:金融研究院院长Prof. Philip Dybvig

时间2018626日(星期二)下午13:30-15:00

地点:2018年最新注册送彩金_新开户送彩金网站大全_无ip限制注册送彩金【唯一入口】♚光华校区金融研究院202会议室

主办单位: 金融研究院 科研处

 

主讲人简介:

高教授于2008年获得耶鲁新开户送彩金会计学博士学位,目前是芝加哥新开户送彩金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, 在Journal of Accounting Research , The Accounting Review等国际一流学术期刊上发表过科研论文,并且是AAAAFAAEACAPANA的会员。

内容提要:

Recent accounting standards on revenue recognition and leases have been moving towards a more continuous approach, away from the long-standing practice of discrete recognition. We extend the classifications manipulation model in Dye (2002) to evaluate this shift in standard setting. Without manipulation, the continuous regime is more informative than the discrete regime. However, the continuous regime’s higher informativeness induces more manipulation. The equilibrium informativeness is determined by both the accounting standard and endogenous manipulation. The discrete regime is more informative than its continuous counterpart precisely when classifications manipulation is a severe threat. We respond to the call in Kothari et al. (2010) for using positive accounting theory to explain certain long-standing accounting rules. We also discuss the model’s implications for fair value accounting.


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