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PROGRAM

You may download the entire program here:

You may download the Conference booklet here

You may download the entire program here:

You may download the Conference Booklet here:

Preliminary Program Outline

EUFIN 2023 is expected to begin in the morning of August 31st, 2023, and finish in the early afternoon of September 1st. More details about the final program will become available closer to the Conference date. 

Plenary sessions

1) Accounting for financial instruments and IFRS9: Implementation issues and future challenges.

2) Sustainability reporting: What do we expect for sustainability reporting in the EU and the world following the adoption and implementation of the CSRD?

Social Program

A guided visit to the Hellenic Maritime Museum will be organized before the Conference dinner in the evening of August 31, 2023.

You may download the entire program here:

Registration and coffee

Welcome and opening remarks

Professor Michael Sfakianakis

 Rector of the University of Piraeus

Professor Seraina Anagnostopoulou

Head of Department of Banking and Financial Management, Chair of the EUFIN 2023 organizing committee

Plenary Session I ‘Accounting for financial instruments and IFRS 9: Implementation issues and future challenges’

Alexandra Kostara

Partner, Audit & Assurance, Banking Sector Leader, Deloitte Greece

Zoltán Novotny-Farkas

Professor of International Accounting at the Department of Finance, Accounting and Statistics, WU Vienna

Irene Psalti

Managing Director, Territory Corporate Reporting Services (CRS) Leader, PWC Greece

Riana Wiesner

Technical Leadership Team IASB

Coffee Break

Parallel Sessions i

Elisabeth Renner (Vienna University of Economics and Business, Austria) with Zoltán Novotny-Farkas, and Romain Oberson

 

IFRS 9 under Stress: Loan Loss Provisioning during COVID-19

Zoltán Novotny-Farkas (Vienna University of Economics and Business, Austria) with Madeline Kalista

 

The Effect of the IFRS 9 Transition on Non-Performing Loan Sales

Mari Paananen (University of Gothenburg, Sweden) with Viktor Elliot, Luca Gelsomino, and Savvas Papadopoulos

 

Reverse Factoring: Accounting Practices in a Regulatory Vacuum

Evangelos Seretis (University of Glasgow, UK) with Mark Aleksanyan, and Ioannis Tsalavoutas

 

An Exploration of Analysts’ Perceptions on Solvency and Financial Condition Report (SFCR) for Insurance Firms in the EU/EEA

Oveis Madadian (IESEG School of Management, France) with Ankit Jain

 

Financial Statement Comparability and Qualitative Disclosures

Katarina Sitar Šuštar (School of Economics and Business, University of Ljubljana, Slovenia) with Aljoša Valentinčič

 

Corporate Annual Report Research: Mapping the Past and Charting the Future

Ioannis Katsoulas (University of Piraeus, Greece) with Seraina Anagnostopoulou

 

The Function of CSR Activity and Cost Stickiness

Paweł Zieniuk (Krakow University of Economics, Poland) with Joanna Krasodomska, and Ewelina Zarzycka

 

Corporate Sustainability Reporting Directive through the Eyes of Accountants: What Multi-Level Pressures Explain their Attitudes?

Konstantinos Vasileiadis
(Athens University of Economics and Business)
with Seraina Anagnostopoulou, Andrianos Tsekrekos, and Georgios Voulgaris

 

CSR Engagement and Board Characteristics in the Energy Sector

Christopher Hossfeld (ESCP Business School, France) with Stefano Coda, and Martin Schmidt

 

Drivers of Disclosure Quality – Evidence from European Listed Firms

Sofie Van der Meulen (IESEG School of Management, France) with C. Beuselinck, and B. Blanco

 

Which Analyst Characteristics Help Interpreting Less Readable Annual Reports?

Adam Aoun (EHL Hospitality Business School, University of Applied Sciences and Arts Western Switzerland, Switzerland) with Paul Andre, and Alain Schatt

 

Switching Back from IFRS to Local GAAP: Does It Impact Target Price Accuracy and Analyst Optimism?

Lunch Break

Parallel SessionS II

Franck Missonier-Piera (University of Fribourg, Switzerland) with Antoinette Esposito-Cano

 

Is Goodwill an Asset? Value Relevance of the Purchase Method under IFRS and US GAAP

Carien van Mourik (Open University Business School, UK) with Yuko Asami

Windfalls and Subjective Goodwill in Accrual Accounting Income Concepts

Dimitrios Gounopoulos (University of Bath, UK) with Georgios Loukopoulos, Panagiotis Loukopoulos, and Yu Zhang

 

CFO Career Concerns and Financial Reporting Decisions

Mahmoud Delshadi (University of Glasgow, UK) with Michel Magnan, and Ahmad Hammami

 

Tension in Financial Reporting: Reacting to a Peer Bankruptcy Announcement

Matteo Merlo (University of Bologna, Italy) with Marco Maria Mattei, and Eleonora Monaco

 

Income-Increasing Choices and Corporate Governance Mechanisms: Evidence from Accounting-Based Relief Mechanism during COVID-19

Hannu Ojala (University of Eastern Finland, Finland) with Leena Kankare, and David Hay

 

Audit Pricing and Tax Aggressiveness in Europe

Van Roy Michiel (University of Antwerp, Belgium) with Ann Jorissen

 

Tax Transparency of Listed Companies in Europe: Do Corporate Stakeholders Have an Influence?

Christof Beuselinck (IESEG School of Management, France) with Nathan Goldman, and Cinthia Valle Ruiz

 

Tax-related Key Audit Matters and Changes in Corporate Income Shifting

Nadia Albu (Bucharest University of Economic Studies, Romania) with Catalin Nicolae Albu, Oana Apostol, Charles Cho, and Gabriel Jinga

 

Habitus Sovieticus and the Professionalization of the Accounting Project. The Case of the Non-Financial Reporting in Romania

Adriana Silva (ISCAC-Coimbra Business School, Portugal) with Susana Jorge, and Lúcia Rodrigues

 

Understanding the Enforcement System of National Accounting Standards: The Case of Portugal

Coffee Break

Parallel SessionS III

Jochen Pierk (Erasmus University Rotterdam, Netherlands) with Eva Labro

Accounting Regulation in the European Union

Comment letter feedback session: EAA FRSC – PIR IFRS 15 Moderator: Ann Jorissen

Speakers:
Araceli Mora (University of Valencia, Spain)

David Procházka (Prague University of Economics and Business, Czech Republic)

Antti Rautiainen (University of Jyväskylä, Finland) with Kati Pajunen, Jani Saastamoinen, and Sebastian Oelrich

Do Auditors Feel Anxiety due to the Detection Risk?

Sophie Audousset-Coulier (Concordia University, Canada) with Geraldine Broye, and Lamya Kermiche

 

The Determinants of Joint Audit Imbalance: A Supply-Side Analysis

Anne Jeny (IESEG School of Management, France) with Emeline Deneuve, and Andrei Filip

 

Is Specific Information in Key Audit Matters Informative? The Role of Risk Disclosures

Dionysia Dionysiou (University of Stirling, UK) with S. Kokkinos, I. Tsalavoutas, and F. Tsoligkas

 

Exploration and Evaluation Capitalisation Expenditures and the Cost of Debt

Fani Kalogirou (Universidade Católica Portuguesa, Portugal) with Joanna Horton, and Mari Paananen

 

Automated Credit Scoring: Private Firms’ Response and Economic Consequences

Thomas Selleslagh (Vrije Universiteit Brussel, Belgium) with Stefanie Ceustermans

The Private Firm Network: Examining the Contagion Effect of Bankruptcy and Firm Performance

Louis Mangeney (IESEG School of Management, France) with Andrei Filip, and Anne Jeny

 

Voluntary Turn Away from IFRS and Analysts’ Information Environment

Panagiotis Dimitropoulos (University of Peloponnese, Greece)

 

Hellenic Accounting Standards and Accounting Quality in Private Hotels Firms

Diana Vazquez (University of Fribourg, Switzerland)

The Impact of IFRS 9, 15 and 16 on the Cost of Debt

Guided tour of the Hellenic Maritime Museum – Slot 1

Guided tour of the Hellenic Maritime Museum – Slot 2

Conference dinner at the Istioploikos Restaurant in Mikrolimano

Registration and Coffee

PLENARY SESSION II: ‘Sustainability reporting: What do we expect for sustainability reporting in the EU and the world following the adoption and implementation of the CSRD?’

Begoña Giner

Professor of Accounting, University of Valencia, EAA Stakeholder Reporting Committee Chair and EFRAG Sustainability Reporting Board member

Stella Gounari

Director, Assurance, PWC Greece

Lina Lemessiou

Director of Professional Standards at Russell Bedford International, former EFRAG Senior Manager Sustainability

Panos Valantassis

MSc, CISA, FCCA, CIA, Managing Partner Aegean Experts, FERMA Sustainability Committee member

Coffee Break

Parallel sessions IV

Parvathy Vijayakumar (Queen Mary University of London, UK) with Androniki Triantafylli

 

Paying for Reporting: Executive Pay and Sustainability Reporting Quality – Evidence from the UK

Discussant: Begoña Giner

Lorenzo Dal Maso (University of Bologna, Italy) with Luc Paugam, and Francesco Mazzi

 

Weather Channel: Do Natural Disasters Influence Firms’ Greenhouse Gas Emissions?

Joanna Krasodomska (Krakow University of Economics, Poland) with Silvia Panfilo, Salvatore Sciascia, and Alessandro Cortesi

 

“Make Business a Force for Good”: The Role of Culture as the Driver of B Corps’ Sustainability performance

Hannu Ojala (University of Eastern Finland, Finland) with Pekka Malo, Esko Penttinen, and Jani Saastamoinen

 

Earnings Management Catering for Low-Tax Dividend Distribution in Private Firms – The Role of Owners’ Gender

Paschalis Seretis (University of Piraeus, Greece) with Vasilios-Christos Naoum, and Sotirios Karatzimas

 

Cost Behavior under Cash and Accrual Accounting: A study on Cost Asymmetry at the Local Government Level

Fanis Tsoligkas (University of Bath, UK) with Pietro Perotti, and Kangding Wang

 

R&D Profitability: The Implication of Product Market Competition

Anna Bialek-Jaworska (University of Warsaw, Poland) with Ewa Maruszewska

Does Financial Reporting Regulation Impact the Innovations of Micro and Small Firms? Evidence from Poland

Maria-Silvia Săndulescu (Bucharest University of Economic Studies, Romania) with Sebastian Hoffmann

 

Accounting Narratives of a Female CEO in the Oil & Gas Industry

Jan Seitz (University of Bayreuth, Germany) with Lorenz Piering Political

 

Connections and SEC Monitoring

Farewell and Lunch

Day 1

Registration and coffee

Welcome and opening remarks

Professor Michael Sfakianakis

 Rector of the University of Piraeus

Professor Seraina Anagnostopoulou

Head of Department of Banking and Financial Management, Chair of the EUFIN 2023 organizing committee

Plenary Session I ‘Accounting for financial instruments and IFRS 9: Implementation issues and future challenges’

Alexandra Kostara

Partner, Audit & Assurance, Banking Sector Leader, Deloitte Greece

Zoltán Novotny-Farkas

Professor of International Accounting at the Department of Finance, Accounting and Statistics, WU Vienna

Irene Psalti

Managing Director, Territory Corporate Reporting Services (CRS) Leader, PWC Greece

Riana Wiesner

Technical Leadership Team IASB

Coffee Break

Parallel Sessions i

Elisabeth Renner (Vienna University of Economics and Business, Austria) with Zoltán Novotny-Farkas, and Romain Oberson

 

IFRS 9 under Stress: Loan Loss Provisioning during COVID-19

Zoltán Novotny-Farkas (Vienna University of Economics and Business, Austria) with Madeline Kalista

 

The Effect of the IFRS 9 Transition on Non-Performing Loan Sales

Mari Paananen (University of Gothenburg, Sweden) with Viktor Elliot, Luca Gelsomino, and Savvas Papadopoulos

 

Reverse Factoring: Accounting Practices in a Regulatory Vacuum

Evangelos Seretis (University of Glasgow, UK) with Mark Aleksanyan, and Ioannis Tsalavoutas

 

An Exploration of Analysts’ Perceptions on Solvency and Financial Condition Report (SFCR) for Insurance Firms in the EU/EEA

Oveis Madadian (IESEG School of Management, France) with Ankit Jain

 

Financial Statement Comparability and Qualitative Disclosures

Katarina Sitar Šuštar (School of Economics and Business, University of Ljubljana, Slovenia) with Aljoša Valentinčič

 

Corporate Annual Report Research: Mapping the Past and Charting the Future

Ioannis Katsoulas (University of Piraeus, Greece) with Seraina Anagnostopoulou

 

The Function of CSR Activity and Cost Stickiness

Paweł Zieniuk (Krakow University of Economics, Poland) with Joanna Krasodomska, and Ewelina Zarzycka

 

Corporate Sustainability Reporting Directive through the Eyes of Accountants: What Multi-Level Pressures Explain their Attitudes?

Konstantinos Vasileiadis
(Athens University of Economics and Business)
with Seraina Anagnostopoulou, Andrianos Tsekrekos, and Georgios Voulgaris

 

CSR Engagement and Board Characteristics in the Energy Sector

Christopher Hossfeld (ESCP Business School, France) with Stefano Coda, and Martin Schmidt

 

Drivers of Disclosure Quality – Evidence from European Listed Firms

Sofie Van der Meulen (IESEG School of Management, France) with C. Beuselinck, and B. Blanco

 

Which Analyst Characteristics Help Interpreting Less Readable Annual Reports?

Adam Aoun (EHL Hospitality Business School, University of Applied Sciences and Arts Western Switzerland, Switzerland) with Paul Andre, and Alain Schatt

 

Switching Back from IFRS to Local GAAP: Does It Impact Target Price Accuracy and Analyst Optimism?

Lunch Break

Parallel SessionS II

Franck Missonier-Piera (University of Fribourg, Switzerland) with Antoinette Esposito-Cano

 

Is Goodwill an Asset? Value Relevance of the Purchase Method under IFRS and US GAAP

Carien van Mourik (Open University Business School, UK) with Yuko Asami

Windfalls and Subjective Goodwill in Accrual Accounting Income Concepts

Dimitrios Gounopoulos (University of Bath, UK) with Georgios Loukopoulos, Panagiotis Loukopoulos, and Yu Zhang

 

CFO Career Concerns and Financial Reporting Decisions

Mahmoud Delshadi (University of Glasgow, UK) with Michel Magnan, and Ahmad Hammami

 

Tension in Financial Reporting: Reacting to a Peer Bankruptcy Announcement

Matteo Merlo (University of Bologna, Italy) with Marco Maria Mattei, and Eleonora Monaco

 

Income-Increasing Choices and Corporate Governance Mechanisms: Evidence from Accounting-Based Relief Mechanism during COVID-19

Hannu Ojala (University of Eastern Finland, Finland) with Leena Kankare, and David Hay

 

Audit Pricing and Tax Aggressiveness in Europe

Van Roy Michiel (University of Antwerp, Belgium) with Ann Jorissen

 

Tax Transparency of Listed Companies in Europe: Do Corporate Stakeholders Have an Influence?

Christof Beuselinck (IESEG School of Management, France) with Nathan Goldman, and Cinthia Valle Ruiz

 

Tax-related Key Audit Matters and Changes in Corporate Income Shifting

Nadia Albu (Bucharest University of Economic Studies, Romania) with Catalin Nicolae Albu, Oana Apostol, Charles Cho, and Gabriel Jinga

 

Habitus Sovieticus and the Professionalization of the Accounting Project. The Case of the Non-Financial Reporting in Romania

Adriana Silva (ISCAC-Coimbra Business School, Portugal) with Susana Jorge, and Lúcia Rodrigues

 

Understanding the Enforcement System of National Accounting Standards: The Case of Portugal

Coffee Break

Parallel SessionS III

Jochen Pierk (Erasmus University Rotterdam, Netherlands) with Eva Labro

Accounting Regulation in the European Union

Comment letter feedback session: EAA FRSC – PIR IFRS 15 Moderator: Ann Jorissen

Speakers:
Araceli Mora (University of Valencia, Spain)

David Procházka (Prague University of Economics and Business, Czech Republic)

Antti Rautiainen (University of Jyväskylä, Finland) with Kati Pajunen, Jani Saastamoinen, and Sebastian Oelrich

Do Auditors Feel Anxiety due to the Detection Risk?

Sophie Audousset-Coulier (Concordia University, Canada) with Geraldine Broye, and Lamya Kermiche

 

The Determinants of Joint Audit Imbalance: A Supply-Side Analysis

Anne Jeny (IESEG School of Management, France) with Emeline Deneuve, and Andrei Filip

 

Is Specific Information in Key Audit Matters Informative? The Role of Risk Disclosures

Dionysia Dionysiou (University of Stirling, UK) with S. Kokkinos, I. Tsalavoutas, and F. Tsoligkas

 

Exploration and Evaluation Capitalisation Expenditures and the Cost of Debt

Fani Kalogirou (Universidade Católica Portuguesa, Portugal) with Joanna Horton, and Mari Paananen

 

Automated Credit Scoring: Private Firms’ Response and Economic Consequences

Thomas Selleslagh (Vrije Universiteit Brussel, Belgium) with Stefanie Ceustermans

The Private Firm Network: Examining the Contagion Effect of Bankruptcy and Firm Performance

Louis Mangeney (IESEG School of Management, France) with Andrei Filip, and Anne Jeny

 

Voluntary Turn Away from IFRS and Analysts’ Information Environment

Panagiotis Dimitropoulos (University of Peloponnese, Greece)

 

Hellenic Accounting Standards and Accounting Quality in Private Hotels Firms

Diana Vazquez (University of Fribourg, Switzerland)

The Impact of IFRS 9, 15 and 16 on the Cost of Debt

Guided tour of the Hellenic Maritime Museum – Slot 1

Guided tour of the Hellenic Maritime Museum – Slot 2

Conference dinner at the Istioploikos Restaurant in Mikrolimano

Day 2

Registration and Coffee

PLENARY SESSION II: ‘Sustainability reporting: What do we expect for sustainability reporting in the EU and the world following the adoption and implementation of the CSRD?’

Begoña Giner

Professor of Accounting, University of Valencia, EAA Stakeholder Reporting Committee Chair and EFRAG Sustainability Reporting Board member

Stella Gounari

Director, Assurance, PWC Greece

Lina Lemessiou

Director of Professional Standards at Russell Bedford International, former EFRAG Senior Manager Sustainability

Panos Valantassis

MSc, CISA, FCCA, CIA, Managing Partner Aegean Experts, FERMA Sustainability Committee member

Coffee Break

Parallel sessions IV

Parvathy Vijayakumar (Queen Mary University of London, UK) with Androniki Triantafylli

 

Paying for Reporting: Executive Pay and Sustainability Reporting Quality – Evidence from the UK

Discussant: Begoña Giner

Lorenzo Dal Maso (University of Bologna, Italy) with Luc Paugam, and Francesco Mazzi

 

Weather Channel: Do Natural Disasters Influence Firms’ Greenhouse Gas Emissions?

Joanna Krasodomska (Krakow University of Economics, Poland) with Silvia Panfilo, Salvatore Sciascia, and Alessandro Cortesi

 

“Make Business a Force for Good”: The Role of Culture as the Driver of B Corps’ Sustainability performance

Hannu Ojala (University of Eastern Finland, Finland) with Pekka Malo, Esko Penttinen, and Jani Saastamoinen

 

Earnings Management Catering for Low-Tax Dividend Distribution in Private Firms – The Role of Owners’ Gender

Paschalis Seretis (University of Piraeus, Greece) with Vasilios-Christos Naoum, and Sotirios Karatzimas

 

Cost Behavior under Cash and Accrual Accounting: A study on Cost Asymmetry at the Local Government Level

Fanis Tsoligkas (University of Bath, UK) with Pietro Perotti, and Kangding Wang

 

R&D Profitability: The Implication of Product Market Competition

Anna Bialek-Jaworska (University of Warsaw, Poland) with Ewa Maruszewska

Does Financial Reporting Regulation Impact the Innovations of Micro and Small Firms? Evidence from Poland

Maria-Silvia Săndulescu (Bucharest University of Economic Studies, Romania) with Sebastian Hoffmann

 

Accounting Narratives of a Female CEO in the Oil & Gas Industry

Jan Seitz (University of Bayreuth, Germany) with Lorenz Piering Political

 

Connections and SEC Monitoring

Farewell and Lunch