讲座内容：Loan-loss Provisioning and Earnings Smoothing by US Banks Before and After SAB102
讲座老师：顾俊博士 香港岭南大学财务保险系
讲座时间：2015年1月8日（周四）下午3:20
讲座地点：文泉楼南401银河大会议室
附简历
顾俊，南京大学本科、中南财经政法大学硕士、英国兰卡斯特大学博士，目前为香港岭南大学财务保险系高级研究助理。主要研究领域为财务会计特别是银行财务会计，目前主要专注于研究银行规则和会计选择。此外对金融工具财务报告、中国公司在欧洲及美国的双重上市问题、金融市场风险也有涉及。代表作如下：
1. Wang, X. P. Zhang and J. Gu, 2009, Information Environment, Timing of Annual Reports and Earnings Management, Nankai Business
Review, 2009(05) (in Chinese) ;
2. Wang X., J. Gu, 2009, The Influence of Timeliness of Annual Report from Management Disclosure: An Empirical Study, Review of
Corporate Governance, 2009(02) (in Chinese) ;
3. Wang, X. W. Chen and J. Gu, 2008, Signal Effect from the Timeliness of Annual Reports, Accounting Research, 2008(12) (in Chinese) ;
4. Wang, X. W. Chen and J. Gu, 2008, Reliability of Information, Disclosure Management and Optimization of Resource Allocation,
China Certificated Public Accountant, 2008(06) (in Chinese).
