时间：2012年12月28日（周五）上午10:00-11：30
地点：嘉庚二号楼501教室
题目：On the Models and Estimation of Discretionary Accruals
报告人：Soon Suk Yoon, professor of accounting, Chonnam National University, South Korea
论文摘要：
We propose two new discretionary models and compare them with the modified Jones model; and document that the modified Jones model suffers from serious misspecification problems and that the new models are superior to the modified Jones model. We also propose a financial structure approach in applying the discretionary accruals models; and document that the financial structure approach achieves far superior estimation performance than industry approach in terms of coefficient stability and robustness of discretionary accruals.
We contribute to the literature because we propose new models which are theoretically sounder than the modified Jones model and document that the new models perform much more strongly than the modified Jones model empirically.
讲座人简介：
Soon Suk Yoon, Ph.D., is Samil (Price Waterhouse Coopers) Distinguished Professor of Accounting at Chonnam National University (Korea). He holds a Ph.D. in accounting from the University of Wisconsin – Madison. Articles by Professor Yoon have appeared in the Journal of Business, Finance & Accounting, International Journal of Accounting, the Korean Accounting Review, the Korean Management Review, Asian-Pacific Journal of Accounting, and other international and Korean academic journals. Most of the articles published by Professor Yoon are empirical ones examining earnings management practices and value-relevance of financial reporting in the stock markets. Some of his research papers also examined the relationship between corporate governance and financial reporting.
Professor Yoon is also an author of many well-known accounting books in Korea including IFRS Intermediate Financial Accounting.
He has served on numerous committees of the Korean Accounting Association, most notably as a president. He also has served as a board member at the Korean Accounting Standards Board for four years.
He has been the recipients of numerous outstanding paper or research awards from various accounting academic organizations and from the university he is affiliated with.
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