题目：The Impact of Cross-listing on Earnings Management and Its Economic Consequence: Evidence from China
时间：3月21号下午12:50
地点：九里校区零号楼0411室
主讲人：周嘉南，副教授，博导。主持国家自然科学基金2项，主持教育部人文社会科学基金项目1项。在诸如《管理科学学报》、《会计研究》、《管理评论》等管理学顶级期刊上发表论文多篇。
摘要：This study empirically examines the effect of cross-listing on earnings management and its economic consequences using A+H cross-listed company data from China. Considering both accrual-based earnings management (AEM) and real earnings management (REM) and modifying reported performance to obtain true performance, we use path analysis to find that cross-listing can reduce AEM, thereby damaging firm performance, and can reduce REM, thereby benefiting firm performance. We further examine the mechanism of benefit of earnings management. The results reveal that AEM can maintain debt contract efficiency and REM plays a role in signaling better performance.
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