General programme

5  september 2013


Activities
09:00 h. to 10:30 h.Reception and delivery of material

Registration
10:30 h. to 11:00 h.Institutional welcome

Welcome address
11:00 h. to 12:30 h.Inaugural conference

Opening Plenary Session
12:30 h. to 13:30 h.Lunch

Lunch





Session 1 Room 1.1.
Activities
13:30 h. to 14:10 h.Paper

How earnings components attributes relate to earnings quality

Expose: Frank Schiemann, University Hamburg
14:10 h. to 14:50 h.Paper

Accounting quality effects of imposing gender quotas on boards of directors

Expose: Mariano Scapin, Universidad Carlos III de Madrid, PhD student
14:50 h. to 15:30 h.Paper

Accrual-Based and Real Earnings Management in European Union: the effect of Audit Quality

Expose: Imen  BEN SLIMENE , university Grenoble - CERAG, PhD condidate





Session 1 Room 1.2.
Activities
13:30 h. to 14:10 h.Paper

FAIR VALUE ACCOUNTING: A COMPARATIVE EXAMPLE OF DIFFERENT ACCOUNTING SYSTEMS

Expose: Michael Bromwich, London School of Economics, Professor
14:10 h. to 14:50 h.Paper

Qualitative constructs in financial reporting standard-setting – a case study of the rise and fall of reliability

Expose: Christoph Pelger, University of Cologne
14:50 h. to 15:30 h.Paper

The Problem of Uncertainty in (German) Pension Accounting – Poking Around in the Dark or Referring to Financial Rationale?

Expose: Ute Merbecks, University in Siegen, Professor





Session 1 Room 1.3.
Activities
13:30 h. to 14:10 h.Paper

SMEs, financial reporting and trade credit: An international study

Expose: Jill Collis, Brunel University, Reader in Accounting
14:10 h. to 14:50 h.Paper

What drives SMEs need to provide internationally comparable accounting information? - Empirical evidence from Germany

Expose: Brigitte Eierle, University of Bamberg, Professor
14:50 h. to 15:30 h.Paper

Why Do Countries Adopt International Financial Reporting Standards for Small and Medium-sized Entities (IFRS for SMEs)? − Early Empirical Evidence

Expose: Devrimi Kaya, University of Erlangen-Nuremberg





Session 1 Room 1.4.
Activities
13:30 h. to 14:10 h.Paper

Size Management by European Private Firms to Minimize Audit and Disclosure Costs

Expose: Devrimi Kaya, University of Erlangen-Nuremberg
14:10 h. to 14:50 h.Paper

The economic consequences of IFRS adoption: Empirical evidence on audit and consultancy fees in Spain

Expose: Cristina De Fuentes, University of Valencia, Associate professor
14:50 h. to 15:30 h.Paper

Public oversight systems for statutory auditors in the European Union

Expose: Elena De las Heras, Universidad Autónoma de Madrid, Assistant Professor





Session 1 Room 1.5.
Activities
13:30 h. to 14:10 h.Paper

Cross-Country Differences in Disclosure Quality: a Study of Fair Value Disclosures by European Real Estate Companies

Expose: Stefan Sundgren, Umea University and University of Vaasa, Professor
14:10 h. to 14:50 h.Paper

Industry effects on voluntary disclosure by small private companies

Expose: Stefanie Ceustermans
14:50 h. to 15:30 h.Paper

Compliance with Fair Value Level Disclosures and the Effect of Implementation Guidance

Expose: Kai Daenzer, University of Mannheim, PhD





Session 1 Room 0.1.
Activities
13:30 h. to 14:10 h.Paper

Tax alignment and loss recognition timeliness: An empirical analysis of European private companies

Expose: Jussi Karjalainen
14:10 h. to 14:50 h.Paper

The components of book-tax differences in seven major countries, and how the differences vary over time.

Expose: Erlend Kvaal





Coffee Break
Activities
15:30 h. to 16:00 h.Coffee break






Session 2 Room 1.1.
Activities
16:00 h. to 16:40 h.Paper

Accounting Conservatism and the Limits to Earnings Management

Expose: Juan M. Garcia Lara, Universidad Carlos III de Madrid, Associate Professor
16:40 h. to 17:20 h.Paper

IFRS adoption, Reporting Incentives, and Earnings Quality in Private Firms

Expose: Zoltan Novotny-Farkas
17:20 h. to 18:00 h.Paper

Goodwill related mandatory disclosure and the cost of equity capital

Expose: Paul André, ESSEC Business School, Professor





Session 2 Room 1.2.
Activities
16:00 h. to 16:40 h.Paper

Strategies employed by the IASB to legitimise their activities: The case of IFRS8

Expose: Louise Crawford
16:40 h. to 17:20 h.Paper

Corporate participation in the due process of international accounting standard setting: An analysis of the antecedents

Expose: Ann Jorissen, Professor
17:20 h. to 18:00 h.Paper

The interplay between conflicting institutions, power relations and market forces in Finnish accounting harmonization

Expose: Karolina Söderlund, Åbo Akademi University





Session 2 room 1.3.
Activities
16:00 h. to 16:40 h.Paper

THE IASB CONCEPTUAL FRAMEWORK: PURPOSE AND STATUS

Expose: Chiara Saccon, Dept. of Management, Ca' Foscari University of Venice, Associate Professor
16:40 h. to 17:20 h.Paper

The Asset/Liability Theory - A Contribution to the Revived Debate on Normative Accounting Theory

Expose: Sonja Wüstemann, European University Viadrina Frankfurt (Oder), Professor
17:20 h. to 18:00 h.Paper

THE IASB AND ASBJ CONCEPTUAL FRAMEWORKS: SAME OBJECTIVE, DIFFERENT PERFORMANCE CONCEPTS

Expose: Carien van Mourik, Open University Business School, Lecturer in accounting





Session 2 Room 1.4.
Activities
16:00 h. to 16:40 h.Paper

An Analysis on the Value Relevance of Goodwill Before and After the Introduction of IAS/IFRS

Expose: Eugenio D'Amico
16:40 h. to 17:20 h.Paper

IFRS Goodwill Accounting from the Perspective of Financial Analysts

Expose: Jani Saastamoinen, University of Eastern Finland, Researcher
17:20 h. to 18:00 h.Paper

The Value of Corporate Cash and Goodwill Impairments

Expose: Michael Scholz, Goethe University Frankfurt, PhD Candidate





Session 2 Room 1.5.
Activities
16:00 h. to 16:40 h.Paper

STUDENTS’ AND AUDITORS’ UNDERSTANDING AND PERCEPTIONS OF TRUE AND FAIR VIEW

Expose: ANNE MARIE GARVEY, UAH, VISITING LECTURER
Expose: Laura Parte Esteban, UNED
16:40 h. to 17:20 h.Paper

Audit and Earnings Management in Spanish SMEs

Expose: David Huguet, University of Valencia, Assistant Professor
17:20 h. to 18:00 h.Paper

DOES FINANCIAL STATEMENT AUDIT REDUCE THE COST OF DEBT OF PRIVATE FIRMS?

Expose: Urska Kosi, Humboldt University Berlin





Conference Dinner
Activities
20:00 h. to 22:00 h.Dinner

Conference Dinner



6  september 2013


Session 3 Room 1.1.
Activities
08:30 h. to 09:10 h.Paper

Capitalization of R&D Costs and Implications for Earnings Management

Present: Julia Zicke
09:10 h. to 09:50 h.Paper

The determinants of the capitalization of development costs in private firms – Evidence from Germany

Expose: Brigitte Eierle, University of Bamberg, Professor
09:50 h. to 10:30 h.Paper

Why do UK targets not engage in accrual-based earnings manipulation in mergers and acquisitions?

Expose: Camelia Vasilescu, Leeds University Business School, PhD student





Session 3 Room 1.2.
Activities
08:30 h. to 09:10 h.Paper

The impact of IFRS on reporting for business combinations: a longitudinal analysis using the telecommunications industry

Expose: Gary Cunningham, Gävle University, Professor Emeritus
09:10 h. to 09:50 h.Paper

Italian consolidated financial reporting for local government. An empirical investigation of the area of consolidation

Expose: Cristian Carini, University of Brescia
09:50 h. to 10:30 h.Paper

What effect does the elimination of the proportionate consolidation method for joint venture investments has on European companies? - An empircal study

Expose: Markus Stockinger, Johannes Kepler University Linz, Senior Lecturer
Expose: Susanne  Leitner-Hanetseder, JKU University Linz, Assistant Professor





Session 3 Room 1.3.
Activities
08:30 h. to 09:10 h.Paper

Herding PIGS? The Role of Foreign Shareholders in Disciplining Financial Reporting

Expose: christof beuselinck, IESEG School of Management, professor
09:10 h. to 09:50 h.Paper

Financial analysts and the evaluation of corporate acquisitions: Exploratory studies of knowledge of accounting standards, use of accounting information and communication focus

Expose: Niclas Hellman, Stockholm School of Economics, Acting Professor
09:50 h. to 10:30 h.Paper

User Evaluations of Financial Statements: The Effects of Presentation Choices under US GAAP and IFRS

Expose: Johannes van der Heijden, Royal Holloway, School of Management





Session 3 Salon de Actos
Activities
08:30 h. to 09:10 h.Paper

The interplay between mandatory and voluntary disclosure. The case of risk reporting by Oil&Gas companies

Expose: Claudia Arena, University of Naples "Federico II", Italy
09:10 h. to 09:50 h.Paper

The IAS34 adoption within the EU Insurance companies: how risky is the risk disclosure?

Expose: Francesca Buzzichelli, University of Siena, PhD student
09:50 h. to 10:30 h.Paper

€From Disclosure to Recognition”: Expensing of share-based payments and its impact on EU and US Banks’ performance





Session 3 Room 1.5.
Activities
08:30 h. to 09:10 h.Paper

IFRS8: Was the IASB partial in its views and favour certain audiences?

Expose: Christine Helliar, University of South Australia, Head of School
09:10 h. to 09:50 h.Paper

Building Theory to Explain the Success of Complex Private/Public Innovation Projects – Ecosystem Perspective

Expose: Hannu Ojala, Aalto University, Assistant Professor
09:50 h. to 10:30 h.Paper

Capital Market Effects of XBRL Adoption in Europe: The Belgian Case

Expose: Elisabeth Scherr





Plenary Session
Activities
10:30 h. to 11:30 h.Sesión plenaria

"The use of Information by Capital Providers" ICAS





Coffee Break
Activities
11:30 h. to 12:00 h.Coffee break






Closing Plenary Session
Activities
12:00 h. to 13:30 h.Close

Round table with the participation of AECA, EFRAG, IASB, and ICAC members
12:30 h. to 13:00 h.Close

Closing Remarks





Lunch
Activities
14:00 h. to 15:00 h.Lunch

Lunch



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Phone: +34 96 160 3000