供稿，摄影：会计系

    2016年6月3日下午，应12BET会计系邀请，Pennsylvania State University Gong Guojin副教授应邀在主楼132会议室作了题为““After You!” Timing of Earnings Releases Under Relative Performance Evaluation”的学术报告。会计系老师、全体博士生及硕士生参加了研讨会。Gong教授发现，在采用相对绩效评价方法确认薪酬时，管理层会尽可能选择推迟披露自己公司信息，以期获得较大的比较信息优势。Gong教授的演讲逻辑严谨，清晰明了，演讲结束后，Gong老师热情回答了同学们提出的许多问题，同学们听后表示收获很大，演讲取得圆满成功。

主讲人简介：
    Guojin Gong is currently an Associate Professor of Accounting at the Smeal College of Business.  She holds a Ph.D. in Accounting from University of Iowa, a M.S. in Economics from Washington University at St. Louis, and a B.A. in Economics from Peking University in China.  Her research interests are in financial disclosure and corporate governance, with a focus on voluntary disclosure and executive compensation.  Her research has been published in leading academic journals such as The Accounting Review, Contemporary Accounting Research, Journal of Accounting Research, Journal of Accounting and Economics, Journal of Finance, Review of Accounting Studies, and Management Science.  In addition, her research has been featured in Wall Street Journal and other business media. Professor Gong’s teaching interests include financial reporting, financial statement analysis, and equity valuation.  She has taught “Intermediate Financial Accounting” to undergraduates and “Research Methodology” to Ph.D. students in the Smeal College of Business. Professor Gong serves on the editorial board of Contemporary Accounting Research (2014-2016), and serves as Associate Editor of China Accounting and Finance Review (2015-2016).  She is also a member of the American Accounting Association and American Finance Association.

（审核：颜志军）