You may download the entire program here:
You may download the entire program here:
Thursday - September 1st
Friday - September 2nd
Thursday - September 1st
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
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
Steven Crawford/ Pietro Perotti/ Richard Price/ Liliana Aimilia Theodosiou/ Fanis Tsoligkas
Going Concern Opinions and Information Asymmetries Manipulation?
Domenico Campa/ Alberto Quagli/ Paola Ramassa
Sven Hartlieb/ Sara Longo/ Lorenzo Dal Maso/ Francesco Mazzi
Asymmetric Cost Behavior in the neighborhood: Evidence from Natural Disasters
Elvira Scarlat/ Karin Shields
Does Voluntary Integrated Reporting Affect Financial Reporting Quality?
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
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?
Jochen Bigus / Nadine Georgiou
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?
Mark Aleksanyan/ Evangelos Seretis/ Ioannis Tsalavoutas
Solvency II mandatory implementation and analysts’ information properties
Juha-Pekka Kallunki/ Sherif Elashmawy
Intended and Unintended Consequences of Adoption of the Expected Loan Loss Provision Model in IFRS 9
Luc Desrousseaux/ Oveis Madadian
Bank reporting of Loan Loss Provisions
under IFRS9: implications for security
analysts
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
Friday - September 2nd
Michael Wells
Imperial College Business School and UK Enforcement Board
Isabel Batista
European Financial Reporting Advisory Group
Nuno Martins
PwC Portugal
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
Ferdinand Elfers/ Igor Goncharov/ Zoltán Novotny-Farkas
Historical Cost vs. Fair Value Accounting: Impairment Choice and Trading Incentives
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
Brigitte Eierle / Sven Hartlieb/ Isabell Keller
Auditors’ Carbon Risk Consideration under the EU Emission Trading
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
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
Steven Crawford/ Pietro Perotti/ Richard Price/ Liliana Aimilia Theodosiou/ Fanis Tsoligkas
Going Concern Opinions and Information Asymmetries Manipulation?
Domenico Campa/ Alberto Quagli/ Paola Ramassa
Sven Hartlieb/ Sara Longo/ Lorenzo Dal Maso/ Francesco Mazzi
Asymmetric Cost Behavior in the neighborhood: Evidence from Natural Disasters
Elvira Scarlat/ Karin Shields
Does Voluntary Integrated Reporting Affect Financial Reporting Quality?
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
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?
Jochen Bigus / Nadine Georgiou
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?
Mark Aleksanyan/ Evangelos Seretis/ Ioannis Tsalavoutas
Solvency II mandatory implementation and analysts’ information properties
Juha-Pekka Kallunki/ Sherif Elashmawy
Intended and Unintended Consequences of Adoption of the Expected Loan Loss Provision Model in IFRS 9
Luc Desrousseaux/ Oveis Madadian
Bank reporting of Loan Loss Provisions
under IFRS9: implications for security
analysts
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
Michael Wells
Imperial College Business School and UK Enforcement Board
Isabel Batista
European Financial Reporting Advisory Group
Nuno Martins
PwC Portugal
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
Ferdinand Elfers/ Igor Goncharov/ Zoltán Novotny-Farkas
Historical Cost vs. Fair Value Accounting: Impairment Choice and Trading Incentives
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
Brigitte Eierle / Sven Hartlieb/ Isabell Keller
Auditors’ Carbon Risk Consideration under the EU Emission Trading
