讲座内容：（1）Target Ownership Plans and Earnings Management
（2）The impact of unrecognized intangible assets on the
implication of debt valuation adjustments to stock
and executive compensation
讲座老师：Changling Chen副教授 加拿大滑铁卢大学
讲座时间：9月18日（周四）下午3点，9月19日(周五）下午2点
讲座地点：文泉楼南401银河大会议室
附简历
Changling Chen，加拿大滑铁卢大学银河副教授，中央财经大学本科，北京大学硕士，麦迪逊威斯康辛大学博士。主要研究领域为盈余信息管理、自主裁量权、会计信息市场定价、市场效率、基础分析、高管薪酬、会计准则的经济后果及估值效应等。代表作如下：
（1）"Mandatory Audit Partner Rotation, Audit Market Concentration, and Audit Quality: Evidence from China" (with Sati P. Bandyopadhyay
and Yingmin Yu), Advances in Accounting,incorporating Advances in International Accounting, Volume 30, Issue 1, June 2014, pp. 18-31.
（2）"Time-Varying Earnings Persistence and the Delayed Stock Return Reaction to Earnings Announcements",Contemporary
Accounting Research, Volume 30, Issue 2, Summer 2013, pp. 549-578.
（3）"Idiosyncratic Return Volatility and the Information Quality Underlying Managerial Discretion",(with Alan Guoming Huang,and Ranjini
Jha),Journal of Financial and Quantitative Analysis,Volume 47, Issue 4, Aug. 2012, pp. 873-899
（4）"The Role of IT Capability on a Firm's Ability to Recover from Losses: Evidence from the Recession of the Early 2000s", (with Jee-Hae Lim and Theophanis C. Stratopoulos), Journal of Information System, Volume 25, Issue 2, Fall 2011, pp. 117-144.
（5）"Accounting Conservatism and the Temporal Trends in Current Earnings' Ability to Predict Future Cash Flows versus Future Earnings:
Evidence on the Trade-off between Relevance and Reliability", (with Sati P. Bandyopadhyay, Alan G. Huang, and Ranjini Jha), Contemporary
Accounting Research, Volume 27, Issue 2, Summer 2010, pp. 413-460.
（6）"Goodwill Valuation Effects of the Initial Adoption of Statement of Financial Accounting Standards (SFAS) 142" (with Mark Kohlbeck
and Terry Warfield), Advances in Accounting, Volume 24, Issue 1, June 2008, pp. 72-81.
