Papers

PARALLEL SESSION A

Financial Reporting

Investor Style and Domicile and Financial Reporting Comparability

What If There Were No Annual Reports_Evidence from the Great Postal Strike of 1970

Does Options Trading Deter Real Activities Manipulation

Differential Reporting and Earnings Quality_ More is Better

Auditing

Going Concern Opinions and Information Asymmetries

The roles and interplay of enforcers and auditors in the context of accounting fraud_a review of the accounting literature

Corporate whistleblowing system disclosure under anti-corruption law_The role of the legalists on audit committee

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

Corporate Social Reporting

Asymmetric Cost Behavior in the Neighborhood_Evidencde from Natural Disasters

Real effects of mandatory CSR disclosure_EUFIN

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

Does Voluntary Integrated Reporting Affect Financial Reporting Quality

PARALLEL SESSION B

Taxation

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

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

Pain at the pump_excise tax and real activities manipulation

Capital Markets & Financial Analysis

Who are calling the shots at Earnings Conference Calls

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

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

SMEs

The effect of financial grants on the performance of private firms

Peer effects and earnings management in private firms

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

PARALLEL SESSION C

Capital Markets & Earnings Management

Equity Valuation_to Bayes or not to Bayes

Price information and earnings smoothing_Systematic evidence from the oil industry

Targeted company CEO Retention and Earnings Management under Friendly Takeover

Does Options Trading Reduce the Demand for Conditional Accounting Conservatism

Banking & Insurance

Solvency II mandatory implementation and analysts’ information properties

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

Bank reporting of Loan Loss Provisions under IFRS9_implications for security analysts

Can Accounting Regulation Strengthen Resilience

Accounting in Europe PDW

The interplay between legal rules and accounting regulations on gender equality_Evidence from Europe

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

PARALLEL SESSION D

Financial Reporting

The (not-so) Great British Weather_Exploring corporate weather accounting by the UK food reatil industry

Exploring use and influence of information requirements in a regulated environment_evidence from Italian utilities

The puzzle of extensive financial reporting errors by the Finnish municipalities

The effects of national cultural dimensions on the association between environmental performance and environmental disclosure_a meta review

Fair Value & Impairment Accounting

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

Historical Cost vs. Fair Value Accounting_Impairment Choice and Trading Incentives

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

Accounting choice in measurement and comparability_An examination of the fair value option

Auditing

Client-Specific Information in Key Audit Matters and Audit Risks

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

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

Auditors’ Carbon Risk Consideration under the EU Emission Trading System