题目: 会计稳健性
演讲者：Sudipta Basu，Associate Professor of Accounting，Fox School of Business， Temple University 
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时间: 2008年5月26日（星期一）9：00—10：30 AM
地点: 嘉庚二513
参加者: 对会计研究有兴趣的广大师生
主持人： 陈汉文老师
论文作者简介：
Professor Basu received his Ph.D. from the University of Rochester in 1995. His research examines the effects of conservatism and other accounting principles on the properties of reported earnings and analysts’ earnings forecasts, and is published in the Journal of Accounting and Economics, Journal of Accounting Research, Journal of Business Finance and Accounting and Journal of Financial Statement Analysis. His current research aims to understand the origins of accounting, for which he received an award for the Best Paper published in Accounting Horizons during 2006. Sudipta is an Associate Editor or Editorial Board Member of the Journal of Accounting and Economics, Journal of Accounting Research, The Accounting Review, Journal of Business Finance and Accounting and Asia-Pacific Journal of Accounting and Economics. He has reviewed papers for several accounting and finance journals, and has served as an invited discussant at several major accounting conferences. He was a co-author of the weekly The Wall Street Journal Accounting Educators’ Review (2000-2001). He has taught previously at Emory University and Baruch College, City University of New York. Sudipta teaches Cost Accounting to undergraduates as well as Financial Statement Analysis at the M.B.A. level and Ph.D. classes in Accounting.