南昌大学社会科学学术报告

报告题目: 赋予少数股东权力和通过降低投票门槛改善公司问责：来自澳大利亚“两振”规则的证据

时 间：12月16日（周日）上午10:00 –12:00

地 点：研108

报 告 人：单耀文

主办单位： 经济管理学院   政府•银行•会计计算实验室

报告人简介：单耀文，澳大利亚新南威尔士大学(UNSW) 博士, 2015年至今：悉尼科技大学商学院会计系副教授，研究领域: 资本市场研究, 会计选择与披露, 公司治理, 管理层薪酬

发表论文：

1.  Non-GAAP Earnings and the Earnings Quality Trade-off, with A. Ribeiro and S.

Taylor, Abacus, forthcoming. (SSCI)

2.  Asymmetry in Operating Cash flows in Australia, with M. Lu, S. Wright, and Y.

Yu. Accounting & Finance, forthcoming. (SSCI)

3.  Audit Committee Characteristics and Financial Reporting Comparability, with M.

Endrawes, Z. Feng and M. Lu. Accounting & Finance, forthcoming. (SSCI)

4.  Shan, Y., and Walter, T. (2016). Towards a Set of Design Principles for

Executive Compensation Contracts: Responses and Rejoinders to Commentaries,

Abacus, 52(4), 772-780. (SSCI)

5.  He, W., and Shan, Y. (2016). International Evidence on the Matching between

Revenues and Expenses. Contemporary Accounting Research, 33, 1267-1297.

(SSCI)

6.  Shan, Y., and Walter, T. (2016). Towards a Set of Design Principles for Executive

Compensation Contracts. Abacus, 52(4), 619-684. (SSCI)

7.  Zhu, T., Lu, M., Shan, Y., and Zhang, Y. (2015). Accrual-based and real activity

earnings management at the back door: Evidence from Chinese reverse mergers.

Pacific Basin Finance Journal 35, 317-339. (SSCI)

8.  Jin, K., Shan, Y., and Taylor, S. (2015). Matching between Revenues and

Expenses and the Adoption of International Financial Reporting Standards.

Pacific Basin Finance Journal 35, 90-107. (SSCI)

9.  Jiang, W., Lu, M., Shan, Y., and Zhu, T. (2016). Working Capital Deficits in

Australia. Australian Accounting Review 26, 107-118. (SSCI)

10. Bugeja, M., Lu, M., and Shan, Y. (2015). Cost Stickiness in Australia:

Characteristics and Determinants. Australian Accounting Review 25(3), 248-261.

(SSCI)

11. Shan, Y., Taylor, S., and Walter, T. (2014). The Role of “Other Information” in

Analysts’ forecasts in Understanding Stock Return Volatility. Review of

Accounting Studies, 19 (4), 1346-1392. (SSCI)

12. Shan, Y., Taylor, S., and Walter, T. (2013). Fundamentals or Managerial

主要 科研项目

1.  2018-2020, 澳大利亚国家研究理事会(ARC)资助项目(DP180100388),

Self-defined measures of financial performance and CEO pay ($239,472)

2.  2015-2016, 澳洲国际金融与监管研究中心(CIFR)资助项目(已结项), The

impact on corporate accountability of Australia’s unique “two strikes” rule on

executive pay ($120,560)

3.  2013-2014, 澳洲国际金融与监管研究中心(CIFR)资助项目(已结项),

Non-GAAP Reporting: Causes, Consequences and Lessons for Financial

Reporting Regulators ($150,000)

荣誉

2012: 悉尼科技大学会计系2012年度杰出研究奖.

2011: Finance and Corporate Governance Conference (金融与公司治理国际年会)

最佳论文第二名(会计方向).

2009: AFAANZ Annul Conference (澳大利亚与新西兰金融与会计协会年会)最佳

论文(会计方向).

教学与 学术 服务

2017至今: 悉尼科技大学会计系荣誉学士学位项目主管

2016-2017: 悉尼科技大学学术委员会成员.

2015-2018: 澳大利亚与新西兰金融与会计协会年会Technical committee member.