You may download the entire program here:

You may download the entire program here:


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

Mahmoud Delshadi/ Seyed M. Hosseinniakani/ Zabihollah Rezaee


Does Options Trading Deter Real Activities Manipulation?

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


Going Concern Opinions and Information Asymmetries Manipulation?

Lunch Break

Parallel Session B

Alessandro Capocchi/ Giulio Greco/ Alessandro P. Rigamonti


Pain at the pump: excise tax and real activities manipulation

Coffee Break

Parallel Session C

Luc Desrousseaux/ Oveis Madadian


Bank reporting of Loan Loss Provisions
under IFRS9: implications for security

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

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

Joana Fontes/ Argyro Panaretou/ Cathrine Shakespeare


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

Closing remarks & farewell lunch