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PROGRAM

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You may download the entire program here:

Registration

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