Earning management refers to a company's deliberate use of accounting techniques to make its financial reports look better. It is widely being used in the accounting of many companies which will cause huge negative effects on the company, investors, capital market and the whole society.

CSR /ESG is a collective term for a business's impact on the environment and society as well as how robust and transparent its governance is in terms of company leadership, executive pay, audits, internal controls, and shareholder rights. It measures how your business integrates environmental, social, and governance practices into operations, as well as your business model, its impact, and its sustainability. The three components that make up ESG are environmental, social and governance.

Xinyu's research topic is try to find the evidence that the company which engage in the ESG/CSR shows that they not just care about the profit of the company, but more stakeholder-oriented like the environment. By engaging in the ESG activities it can strongly improve the earning quality of the company (i.e. less earning management).... therefore it is really meaning in the practice to bring the company/regulators attention to engage in the ESG/CSR activities, to make the capital market , the company and the whole of society more healthy and more flourishing.

Location: Students Union Building, Meeting Room 1 (First Floor)

Date: Tuesday, April 23rd

Time: 10:15am - 10:30am

*This event has please limited capacity, please book on to the talk in advance to avoid disappointment