Sophia Su

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PhD scholar

Phone: +64 9 921 9999 – ext: 5068

Email: sophia.su@aut.ac.nz

Qualifications:

• Master of Business in Accounting, AUT
• Bachelor of Accounting, China

Biography:

I started my postgraduate studies at AUT in 2014 and graduated with a Master of Business (First Class Honours) in 2015. I received an AUT Business Postgraduate Academic Excellence Scholarship during my second year of study. I have worked as a teaching and research assistant in the Accounting Department of the Business and Law Faculty for the past two years. I worked as an accountant for almost five years in international companies before studying at AUT.

Research Areas:

• Non-GAAP Earnings

Research Summary:

Thesis title:
The information content of non-GAAP earnings

Introduction to the PhD research:
The proposed research aims to examine the effects of composition of Non-GAAP Earnings (NGE), consistency of NGE, and emphasis on NGE on the market price and volume of stock. Public firms, financial analysts, and investors have paid more attention to non-GAAP earnings since NGE, excluding special items and arbitrary accounting adjustments from GAAP earnings, substantially providing greater information of firm performance. The proposed research will use the event study methodology. The proposed research will help policy makers understand the influence of composition, consistency and emphasis on the impact of NGE on the market parameters, stock price and stock volume.  As the extant research illustrates a lack of oversight on NGE disclosure, it will be of interest to accounting standard setters and financial market regulators and be capable of casting new light on perfecting the current NGE regime. It can also shed new light on guidance for investors on distinguishing informative NGE from misleading NGE.

Supervisors:
• Professor Asheq Rahman
• Dr Humayun Kabir

Awards:

AUT Business and Law Doctoral Fees Scholarship