Unlike financial assets, investment properties cannot be traded on exchanges, so their value is subject to more managerial discretion.

In a free public lecture May 7 at the Odette School of Business, professor Kin Lo of the University of British Columbia will discuss a study examining whether firms’ likelihood of conducting earnings management activities affects their decisions to adopt fair value reporting for investment property.

“Earnings Management, Firm Location, and Financial Reporting Discretion: An analysis of fair value reporting for investment property in China” is set for 10 a.m. Monday in room 321, Odette Building, as part of the “Topics in Accounting Research” series. If you wish to attend, RSVP to Linda Ingram at lingram@uwindsor.ca or 519-253-3000, ext. 3883.