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