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Welcome address

PLENARY SESSION 1: The present and future of Sustainability Reporting

Judy Kuszewski 

Chair of the Global Sustainability Standards Board and CEO of Sancroft

Lois Guthrie 

Senior Technical Advisor of the International Sustainability Standards Board

Giovanna Michelon

Professor of Accounting at the University of Bristol

Miguel Ribeirinho

Director of Corporate Affairs at Delta Cafés

Coffee Break

Parallel Session A

Seraina C. Anagnostopoulou/ Stefano Coda

Investor Style and Domicile and Financial Reporting Comparability

Bin Li/ Mohan Venkatachalam

What If There Were No Annual Reports? Evidence from the Great Postal Strike of 1970.

Mahmoud Delshadi/ Seyed M. Hosseinniakani/ Zabihollah Rezaee

Does Options Trading Deter Real Activities Manipulation?

Mario Daniele

Differential Reporting and Earnings Quality: More is Better?

Steven Crawford/ Pietro Perotti/ Richard Price/ Liliana Aimilia Theodosiou/ Fanis Tsoligkas


Going Concern Opinions and Information Asymmetries Manipulation?

Domenico Campa/ Alberto Quagli/ Paola Ramassa


The roles and interplay of enforcers and auditors in the context of accounting fraud: a review of the accounting literature

Rahmatdi Rahmatdi

Corporate whistleblowing system disclosure under anti-corruption law: The role of legalists on audit committee

Elina Haapamäki

An Analysis of Submissions on Proposed Regulations for Review Assurance in Finland

Sven Hartlieb/ Sara Longo/ Lorenzo Dal Maso/ Francesco Mazzi

Asymmetric Cost Behavior in the neighborhood: Evidence from Natural Disasters

Marten von der Heide

Real effects of mandatory CSR disclosure: A setting of non-profit-oriented German savings banks

Paul André

Measuring the impact of the transition to mandatory CSR reporting in Europe

Elvira Scarlat/ Karin Shields

Does Voluntary Integrated Reporting Affect Financial Reporting Quality?

Lunch Break

Parallel Session B

Markus Matto/ Mervi Niskanen/ Hannu Ojala


The role of auditors and banks in restraining the tax aggressiveness in private firms

Benjamin Osswald/ Jochen Pierk


The Role of Multinational Corporations’ Executives in Foreign Subsidiaries’ Tax Management

Alessandro Capocchi/ Giulio Greco/ Alessandro P. Rigamonti


Pain at the pump: excise tax and real activities manipulation

Imelda Taraj/ Ranik R. Wahlstrøm


Who are calling the shots at Earnings Conference Calls?

Adam Aoun/ Michel Dubois/ Alain Schatt


Non-financial information, financial analysts’ industrial expertise, and target price accuracy

Martin Boesch / Bernd Huefner/ Marcel Rueenaufer


Does the Incongruence of Market Expectations with Fundamentals explain Stock Return Patterns?

Riste Ichev/ Aljoša Valentinčič


The effect of financial grants on the performance of private firms

Viviana Ecca/ Alessandro Mura


Peer effect and earnings management in private firms

Jochen Bigus / Nadine Georgiou


Do limited liability and full-liability firms have different motives for accounting conservatism? − Evidence from European private firms

Coffee Break

Parallel Session C

Marcel Rueenaufer


Equity Valuation: to Bayes or not to Bayes?

Velia G. Cenciarelli/ Giulio Greco/ Emilio Passeti


Price information and earnings smoothing: Systematic evidence from the oil industry

Franck Missonier-Piera/ Cédric Spadetti


Targeted company CEO Retention and Earnings Management under Friendly Takeover

Mahmoud Delshadi/ Michel Magnan/ Ahmad Hammami


Does Options Trading Reduce the Demand for Conditional Accounting Conservatism?

Juha-Pekka Kallunki/ Sherif Elashmawy


Intended and Unintended Consequences of Adoption of  the Expected Loan Loss Provision Model in IFRS 9

Michael T. Menk/ Michael Mies


Can Accounting Regulation Strengthen Resilience? The Impact of IFRS 9 Adoption on Loan Loss Provisioning and Bank Behavior

Mark Aleksanyan/ Evangelos Seretis/ Ioannis Tsalavoutas


Solvency II mandatory implementation and analysts’ information properties

Arianna Pisciella


The interplay between legal rules and accounting regulations on gender equality: Evidence from Europe

Discussant: Elisabetta Barone

Stefanie Ceustermans/ Thomas Selleslagh


The Usefulness of Financial Reporting Quality in The Access to Bank Debt For Private Firms

Discussant: Paul André

Cocktails and Dinner

PLENARY SERRION 2: Goodwill and Impairment Reporting – Is there a better alternative?

Michael Wells

Imperial College Business School and UK Enforcement Board

Isabel Batista

European Financial Reporting Advisory Group

Nuno Martins

PwC Portugal

Coffee Break

Parallel Session D

Jill Atkins/ Elisabetta Barone/ Warren Maroun


The (not-so) Great British Weather?
Exploring corporate weather accounting by the UK food retail industry

Shekerta Aliu


Exploring use and influence of information requirements in a regulated environment: evidence from Italian utilities

Jaana Kettunen/ Pasi Leppänen/ Hannu Ojala/ Jani Saastamoinen


The puzzle of extensive financial reporting errors by the Finnish municipalities

Saeed Md Abdullah/ Giulia Peressin/ Paola Rossi


The effects of country characteristics on the association between environmental performance and environmental disclosure: a meta-review

Peter Frii


Did the impairment-only approach improve goodwill’s ability to predict future cash flows? A reexamination using Swedish data

Ferdinand Elfers/ Igor Goncharov/ Zoltán Novotny-Farkas


Historical Cost vs. Fair Value Accounting: Impairment Choice and Trading Incentives

Christine Gertung


Inside the Black Box of Present Value Measurements after IFRS – What Shapes Management Judgement and Discretion?

Joana Fontes/ Argyro Panaretou/ Cathrine Shakespeare

Accounting choice in measurement and comparability: An examination of the effect of the fair value option

Emeline Deneuve/ Andrei Filip/ Anne Jeny


Client-Specific Information in Key Audit Matters and Audit Risks

Kati Pajunen/ Antti Rautiainen/ Jani Saastamoinen


Auditors’ perceptions of alternative performance measures – Alternative truths and professional skepticism

Willem Buijink


An appraisal of Public Oversight Body (POB) inspections of statutory audit firms in the EU: the case of the Netherlands

Brigitte Eierle / Sven Hartlieb/ Isabell Keller


Auditors’ Carbon Risk Consideration under the EU Emission Trading

Closing remarks & farewell lunch