題目：The Impact of Cross-listing on Earnings Management and Its Economic Consequence: Evidence from China

時間：3月21號下午12:50

地點：九里校區零號樓0411室

主講人：周嘉南，副教授，博導。主持國家自然科學基金2項，主持教育部人文社會科學基金項目1項。在諸如《管理科學學報》、《會計研究》、《管理評論》等管理學頂級期刊上發表論文多篇。

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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