User:Cathy Gao - Revision history

Daw44: Redirected page to Gao, Cathy

2011-07-21T02:20:27Z

Redirected page to Gao, Cathy

Daw44: Creating user page with biography of new user.

2011-07-21T02:18:15Z

Creating user page with biography of new user.

New page

EDUCATION
09/2010~09/2011 Brigham Young University
 Visiting Scholar in School of Accountancy, Marriott School of Management

Accounting Major, School of Accountancy, CUFE
 09/2009~present Accounting PhD program and Focus on financial accounting
research. 09/2007~07/2009 Recommended to postgraduate program (top 5%); Received Master’s Degree in 2009.
 09/2003~07/2007 Received Bachelor’s Degree with GPA 3.96 / 4.5, ranked 1 / 125.

09/2007~present CPA Australia Program
 Finished the courses of Reporting and Professional Practice, Financial Reporting and Disclosure, Financial Risk Management, Corporate Governance and Accountability.

08/2006 Guanghua School of Management, Peking University
 Joined ‘Summer Camp for National Excellent Undergraduates in Accounting and Relative Fields’.
 Learned research methods and analytical skills, and got the certificate in a one-week long semester.

RESEARCH EXPERIENCE

09/2007~ 09/2010 Normative Research on Special Items: Reformulation of Accounting
Essentials System and Presentation Mode
 Institute: National Natural Science Foundation
 Supervisors: Prof. MENG Yan, School of Accountancy, CUFE.
 Main task: take empirical methods to dig into regulatory effect of China Securities Regulatory Commission
(CSRC) policy of non-recurring items on earnings persistence and its impact mechanism.
 Results: empirical results indicate that series of CSRC policies of non-recurring items do help to reduce
persistence and predictability of below-the-line items. It also showed that incorrect disclosure of nonrecurring
items can not eliminate the predicting anomaly, and invalid disclosure will produce another
anomaly, namely negative predictability of below-the-line items.

06/2009~ 09/2010 Research on Accounting Supervision in China Security Market
 Institute: National Social Science Foundation
 Supervisors: Prof. MENG Yan, School of Accountancy, CUFE.
 Main task: try to find out whether there is a sign of classification-shifting earnings management (that is,
managers shift core expenses to non-recurring expenses, or shift non-recurring gains to core gains) in China.
 Results: empirical results indicate that after CSRC required companies to disclose earnings excluding nonrecurring
items, classification shifting does emerge in those companies with positive core earnings. What’s
more, companies of different core-earning level may have different motivations to shift classification, and
may take different ways to do it.

CONFERENCE PRESENTATIONS

 06/2009 China Accounting and Finance Review International Symposium, Nanjing University
 06/2009 China Accounting Academic Symposium for Young Scholars & China Accounting, Management
and Finance Symposium, Peking University co-organized with Cardiff University.
 12/2008 China Finance Association Symposium, University of International Business and Economics
 07/2008 China Accounting Association Annual Symposium, Hunan University
 05/2008 China Accounting Academic Symposium for Young Scholars, Peking University
 12/2007 International Symposium on Empirical Accounting Research, Xiamen Unversity
 07/2006 China Accounting Association Annual Symposium, Jinan University

ACADEMIC INTERESTS

Earnings quality, especially features of non-recurring accounting items in China; Regulatory effect of policies in China;
Earnings management with tools of virtual assets in listed companies.

PUBLISHED PAPER

 Earnings Persistence and Regulatory Effect of CSRC Policy on Non-Recurring Items (coauthored with Prof.
Yan Meng and Associate Prof. Chun Yuan), China Accounting and Finance Review, 12 (1):1~65.
 Controlling Shareholders and the Way of Tunneling: Affiliated Transaction of Cash Dividend? (coauthored
with Associate Prof. YUAN Chun and Simiao Liu), Economic Management Journal, 32(5):113-120.

COMPLETED MANUSCRIPTS

 Majority Shareholder Control and Ways to Tunneling: Trade off between Related-Party Transaction and Cash
Dividend, coauthored with Prof. MENG Yan and Associate Prof. YUAN Chun.
 Empirical Research on Relationship between Trust Financing Behaviors and Financial Distress.
 Correlation between Managerial Ownership and Firm Performance: Empirical Analysis of China Listed
Companies, coauthored with YAN Xuqi, ZHANG Huizi and BAI Ge.

TEACHING EXPERIENCE

03/2009~06/2009 China Central Radio and TV University
 Part-time job of teaching senior undergraduates (16 students) on Introduction to Financial Market
03/2009~06/2009 Beijing Language and Culture University
 Part-time job of teaching senior college students (139 students) on Advanced Financial Accounting

OTHER SOCIAL EXPERIENCE

11/2006~09/2007 Ministry of Finance, People’s Republic of China
 Interned in the Finance Division Ⅱ of General Office as an accounting assistant
 Worked on the foreign affairs, administrative expenses, and wages; made official reports.
09/2007~10/2007 Citibank(China) Co., Ltd. Bejing Branch
 Interned in Commercial Banking Group as a manager assistant
 Focused on basic analysis of financial reporting presented by small and medium companies

AWARDS & HONORS

 12/2009 ‘Zheng Zhigang Scholarship’-China Young Leader Prize
 06/2009 Best Paper Award on China Accounting and Finance Review International Symposium
 06/2009 Academic Achievements Award, Excellence Award as a postgraduate in CUFE
 06/2007 CPA Australia Excellence Award on Bachelor of Management in Beijing, Rank B
 06/2007 Outstanding Graduates in Beijing(top 2% in CUFE)
 12/2006 One of Top Ten High-Academic-Achievement Students in CUFE
 06/2006 Honorable Mention Award in American Interdisciplinary Contest of Model
 12/2005 Best Paper Award in Haiwen Cup Essay Contest (a well-known essay contest in CUFE), Rank A
 09/2005 National Award in China Undergraduate Math Contest of Model, Rank B
 2003-2007 Scholarship of Undergraduate in CUFE, Rank A (top 5% in CUFE), once a year

← Older revision		Revision as of 02:20, 21 July 2011
Line 1:		Line 1:
−	~~EDUCATION~~	+	#REDIRECT [[Gao, Cathy]]
−	~~09/2010~09/2011 Brigham Young University~~
−	~~ Visiting Scholar in School of Accountancy~~, ~~Marriott School of Management~~
−
−	~~Accounting Major, School of Accountancy, CUFE~~
−	~~ 09/2009~present Accounting PhD program and Focus on financial accounting~~
−	~~research. 09/2007~07/2009 Recommended to postgraduate program (top 5%); Received Master’s Degree in 2009.~~
−	~~ 09/2003~07/2007 Received Bachelor’s Degree with GPA 3.96 / 4.5, ranked 1 / 125.~~
−
−	~~09/2007~present CPA Australia Program~~
−	~~ Finished the courses of Reporting and Professional Practice, Financial Reporting and Disclosure, Financial Risk Management, Corporate Governance and Accountability.~~
−
−	~~08/2006 Guanghua School of Management, Peking University~~
−	~~ Joined ‘Summer Camp for National Excellent Undergraduates in Accounting and Relative Fields’.~~
−	~~ Learned research methods and analytical skills, and got the certificate in a one-week long semester.~~
−
−	~~RESEARCH EXPERIENCE~~
−
−	~~09/2007~ 09/2010 Normative Research on Special Items: Reformulation of Accounting~~
−	~~Essentials System and Presentation Mode~~
−	~~ Institute: National Natural Science Foundation~~
−	~~ Supervisors: Prof. MENG Yan, School of Accountancy, CUFE.~~
−	~~ Main task: take empirical methods to dig into regulatory effect of China Securities Regulatory Commission~~
−	~~(CSRC) policy of non-recurring items on earnings persistence and its impact mechanism.~~
−	~~ Results: empirical results indicate that series of CSRC policies of non-recurring items do help to reduce~~
−	~~persistence and predictability of below-the-line items. It also showed that incorrect disclosure of nonrecurring~~
−	~~items can not eliminate the predicting anomaly, and invalid disclosure will produce another~~
−	~~anomaly, namely negative predictability of below-the-line items.~~
−
−	~~06/2009~ 09/2010 Research on Accounting Supervision in China Security Market~~
−	~~ Institute: National Social Science Foundation~~
−	~~ Supervisors: Prof. MENG Yan, School of Accountancy, CUFE.~~
−	~~ Main task: try to find out whether there is a sign of classification-shifting earnings management (that is,~~
−	~~managers shift core expenses to non-recurring expenses, or shift non-recurring gains to core gains) in China.~~
−	~~ Results: empirical results indicate that after CSRC required companies to disclose earnings excluding nonrecurring~~
−	~~items, classification shifting does emerge in those companies with positive core earnings. What’s~~
−	~~more, companies of different core-earning level may have different motivations to shift classification, and~~
−	~~may take different ways to do it.~~
−
−	~~CONFERENCE PRESENTATIONS~~
−
−	~~ 06/2009 China Accounting and Finance Review International Symposium, Nanjing University~~
−	~~ 06/2009 China Accounting Academic Symposium for Young Scholars & China Accounting, Management~~
−	~~and Finance Symposium, Peking University co-organized with Cardiff University.~~
−	~~ 12/2008 China Finance Association Symposium, University of International Business and Economics~~
−	~~ 07/2008 China Accounting Association Annual Symposium, Hunan University~~
−	~~ 05/2008 China Accounting Academic Symposium for Young Scholars, Peking University~~
−	~~ 12/2007 International Symposium on Empirical Accounting Research, Xiamen Unversity~~
−	~~ 07/2006 China Accounting Association Annual Symposium, Jinan University~~
−
−	~~ACADEMIC INTERESTS~~
−
−	~~Earnings quality, especially features of non-recurring accounting items in China; Regulatory effect of policies in China;~~
−	~~Earnings management with tools of virtual assets in listed companies.~~
−
−	~~PUBLISHED PAPER~~
−
−	~~ Earnings Persistence and Regulatory Effect of CSRC Policy on Non-Recurring Items (coauthored with Prof.~~
−	~~Yan Meng and Associate Prof. Chun Yuan), China Accounting and Finance Review, 12 (1):1~65.~~
−	~~ Controlling Shareholders and the Way of Tunneling: Affiliated Transaction of Cash Dividend? (coauthored~~
−	~~with Associate Prof. YUAN Chun and Simiao Liu), Economic Management Journal, 32(5):113-120.~~
−
−	~~COMPLETED MANUSCRIPTS~~
−
−	~~ Majority Shareholder Control and Ways to Tunneling: Trade off between Related-Party Transaction and Cash~~
−	~~Dividend, coauthored with Prof. MENG Yan and Associate Prof. YUAN Chun.~~
−	~~ Empirical Research on Relationship between Trust Financing Behaviors and Financial Distress.~~
−	~~ Correlation between Managerial Ownership and Firm Performance: Empirical Analysis of China Listed~~
−	~~Companies, coauthored with YAN Xuqi, ZHANG Huizi and BAI Ge.~~
−
−	~~TEACHING EXPERIENCE~~
−
−	~~03/2009~06/2009 China Central Radio and TV University~~
−	~~ Part-time job of teaching senior undergraduates (16 students) on Introduction to Financial Market~~
−	~~03/2009~06/2009 Beijing Language and Culture University~~
−	~~ Part-time job of teaching senior college students (139 students) on Advanced Financial Accounting~~
−
−	~~OTHER SOCIAL EXPERIENCE~~
−
−	~~11/2006~09/2007 Ministry of Finance, People’s Republic of China~~
−	~~ Interned in the Finance Division Ⅱ of General Office as an accounting assistant~~
−	~~ Worked on the foreign affairs, administrative expenses, and wages; made official reports.~~
−	~~09/2007~10/2007 Citibank(China) Co., Ltd. Bejing Branch~~
−	~~ Interned in Commercial Banking Group as a manager assistant~~
−	~~ Focused on basic analysis of financial reporting presented by small and medium companies~~
−
−	~~AWARDS & HONORS~~
−
−	~~ 12/2009 ‘Zheng Zhigang Scholarship’-China Young Leader Prize~~
−	~~ 06/2009 Best Paper Award on China Accounting and Finance Review International Symposium~~
−	~~ 06/2009 Academic Achievements Award, Excellence Award as a postgraduate in CUFE~~
−	~~ 06/2007 CPA Australia Excellence Award on Bachelor of Management in Beijing, Rank B~~
−	~~ 06/2007 Outstanding Graduates in Beijing(top 2% in CUFE)~~
−	~~ 12/2006 One of Top Ten High-Academic-Achievement Students in CUFE~~
−	~~ 06/2006 Honorable Mention Award in American Interdisciplinary Contest of Model~~
−	~~ 12/2005 Best Paper Award in Haiwen Cup Essay Contest (a well-known essay contest in CUFE), Rank A~~
−	~~ 09/2005 National Award in China Undergraduate Math Contest of Model, Rank B~~
−	~~ 2003-2007 Scholarship of Undergraduate in CUFE, Rank A (top 5% in CUFE), once a year~~