best365官方网站登录入口学术前沿讲座
报告题目 | The Role of Social Media Attention on Earnings Management: Evidence from China |
报告人（单位） | Dr Lei Gao（State University of New York – Geneseo） |
点评人 （单位） | 吴芃（best365官方网站登录入口） |
时间和地点 | 2020年10月27日上午：8：00 腾讯会议ID：693 464 879 会议密码：198229 |
报告人简介 | |
Dr. Lei Gao is an Associate Professor of Accounting at the School of Business, State University of New York – Geneseo. She holds a Ph.D. in accounting from the University of Kansas, Lawrence (2005) and a B.A. in accounting from Renmin University of China, Beijing (1998).Her research interests are in the areas of fraud audit, corporate governance, audit risk assessment, restatements and earnings management, and judgment and decision making. Her publications have appeared in such refereed journals as Auditing: A Journal of Practice & Theory, Research in Accounting Regulation, Australian Accounting Review, Chinese Management Studies, Indian Accounting Review, International Journal of Intelligent Systems, and etc. She has presented multiple times at the American Accounting Association (AAA) Annual Meeting, AAA Auditing Section Midyear Meeting, AAA International Accounting Section Midyear Meeting, and other scholarly conferences. She has served as a reviewer for AAA Annual Meeting and ad hoc reviewer for multiple journals and has been a member of AAA since 2003. | |
报告内容提要 | |
We use data of Chinese A-share listed companies in the Shenzhen Stock Exchange Main Board from 2010 to 2018 to investigate the roles of social media on earnings management, as well as the moderating effects of corporate governance and state ownership. We find that social media, e.g. Weibo, plays a “market pressure” role and increases a firm’s accruals earnings management. On the other hand, social media tends to play a “monitoring” role and constrains a firm’s use of real earnings management. We also find that a strong corporate governance and non-state ownership can both reduce the “market pressure” caused by social media on accrual-based earnings management, and they can both strengthen the social media’s “monitoring” role on real earnings management. | |
