报告题目 | Earnings Management by the Hospitality Industry in Response to 911, Financial Crisis and COVID-19 | ||
报告人（单位） | Dr. Ruixue Du (Menlo College) | ||
点评人（单位） | 吴芃 教授 （必威BETWAY官网） | 点评人（单位） | 韩静 副教授 （必威BETWAY官网） |
会议时间地点 | 2021年6月17日（周四）上午10:00； 腾讯线上会议 ID：637 967 048 | ||
报告人简介 | |||
Dr. Ruixue Du is currently an Associate Professor of Accounting at Menlo College in California. Before joining Menlo College, she was an Associate Professor of Accounting at University of Wisconsin Stevens Point (UWSP). She graduated from Nankai University with a bachelor’s degree in Finance. Then she went to United States to pursuit her master’s and doctorate degrees at Virginia Tech. She is a CPA and CMA. She has been actively conducting research in financial reporting, intangible assets valuation, auditing, as well as accounting education. She has published in Review of Economics & Finance, Journal of Accounting and Financial Reporting, Journal of Accounting and Finance, Journal of Accounting and Free Enterprise, etc. She has taught introductory financial accounting, intermediate financial accounting, managerial accounting, strategic management cap stone, and data visualization courses at both the undergraduate and graduate levels.
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报告内容提要 | |||
The hospitality industry is one of the most hit areas in economic during extraordinary events such as 911, finical crisis in 2008 and COVID -19. Consumers are more likely to hold off leisure spending than other necessities when experiencing extraordinary events. Hence, hospitality firms may report more volatile earnings around these events. Whether hospitality firms manage earnings in response to these crises? If so, what methods they prefer to adopt, accrual, real or classification shifting? This study examines US public firms between 2000 and 2021 and compare earnings management behaviors in the hospitality industry around 911, finical crisis in 2008 and COVID-19. | |||
