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Dr. Lan Sun, Qualifications are PhD (Curtin); MAF (Newcastle); MBA (Newcastle). Earnings quality has been long concerned by practitioners and regulators and it is one of the important aspects in evaluating an entity's financial sustainability. Example projects in this area include the examination of the quality of financial reporting with a focus of ASX listed firms. The research is expected to reveal the reliability and relevance of financial statements. Other projects include the investigation of corporate management discretionary behaviour over financial reporting and its implication on investors. The research of market efficiency focuses on the use of PE multiple, firm size and price-to-book ratios in predicting an excess stock return both in short and long holding periods.
Corporate Governance and Ethics, Financial Reporting Quality, Earnings Management, Executive Compensation and Structures, Fair Value Accounting and International Accounting Standards, Market Efficiency