时间：2016年6月2日（周四）15:00-16：30

 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 ofAccounting, Western Illinois University  

主持人：JinshuaiHu, Associate Professor of Accounting, Xiamen University 

报告人简介： 

Prof. Soon Suk Yoon holdsa Ph.D. in accounting from the University of Wisconsin – Madison. Articles byProfessor Yoon have appeared in theJournal of Business, Finance & Accounting, International Journal ofAccounting, the Korean Accounting Review, the Korean Management Review,Asian-Pacific Journal of Accounting, and other international and Koreanacademic journals. Most of the articles published by Professor Yoon areempirical ones examining earnings management practices and value-relevance offinancial reporting in the stock markets. Some of his research papers alsoexamined the relationship between corporate governance and financial reporting. 

Professor Yoon is also an author of many well-known accounting books inKorea 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 KoreanAccounting Standards Board for four years.  

He has been the recipients ofnumerous outstanding paper or research awards from various accounting academicorganizations and from the university he is affiliated with.