Conference Papers


Thursday, August 30

Parallel Sessions A

11:15 - 12:45 Standard-Setting

11:15 Standard setting in the public sector: an examination of the IPSASB conceptual framework and the objectives of public sector financial reporting

Sonja Wüstemann (European University Viadrina Frankfurt (Oder)), Annemarie Conrath-Hargreaves (European University Viadrina Frankfurt (Oder))

11:45 The comeback of stewardship, reliability and prudence? – An analysis of the IASB’s new conceptual framework

Christoph Pelger (University of Innsbruck)

12:15 Market conditions and the recognition of subjective goodwill and windfalls in realised profit or loss and realisable profit

Carien van Mourik (Open University), Yuko Katsuo (Gakushuin University)


11:15 – 12:45 IFRS Adoption and Enforcement

11:15 A Critical Review of Enforcement-Quality Proxies

Pia Meusburger (University of Innsbruck)

11:45 The politics of introducing IFRS enforcement at the local level – institutional work in the Austrian regulatory space

Evamaria Kuntner (University of Innsbruck), Christoph Pelger (University of Innsbruck)

12:15 Constituent Lobbying Influencing the Implementation of the 34th European Accounting Directive: The Case of Germany

Paola Rossi (University of Trento), Julian Faccin (Hager & Partners)


11:15 – 12:45 Disclosure

11:15 Disclosure non-compliance

Michael Erkens (Erasmus School of Economics), Axel F. A. Adam-Müller (Trier University)

11:45 Visibility and Decommissioning Disclosure Quality in Europe

Mari Paananen (University of Gothenburg), Emmeli Runesson (University of Gothenburg), Niuosha Samani (University of Gothenburg), Olle Dahlén (University of Linköping)

12:15 Determinants of Alternative Performance Measures' Disclosure Quality: Evidence from Germany

Stephanie Jana (ESCP Europe Berlin), Steffen Schneider (Horváth & Partner)


Parallel Sessions B

14:00 – 15:30 Financial Reporting and Earnings Management

14:00 Reconciling competing reporting objectives through the deferred tax accounts: evidence on Italian private firms

Alessandro Mura (Università degli Studi di Cagliari), Fabrizio Piras (Università degli Studi di Cagliari)

14:30 Identifying Earnings Management before M&As for Target Firms in Europe and Consequences on the Acquisition Premium

Cédric Spadetti (University of Fribourg), Franck Missonier-Piera (University of Fribourg)

15:00 Investigating international differences in financial reporting: data problems and some proposed solutions

Christopher Nobes (Royal Holloway and University of Sydney), Christian Stadler (Lancaster University)


14:00 – 15:30 Financial Institutions

14:00 Risk Weighted Asset Disclosures and the Prediction of IFRS Loan Losses

Ferdinand Elfers (Erasmus University Rotterdam)

14:30 Banks’ Discretion over the Debt Valuation Adjustment for Own Credit Risk

Leonidas Doukakis (HEC, University of Lausanne), Minyue Dong (HEC, University of Lausanne), Stephen G. Ryan (Stern School of Business, New York University)

15:00 The effects of Competition on Earnings Management during the Global Financial Crisis: empirical evidence from European-listed banks

Raffaela Casciello (University of Naples "Federico II"), Adele Caldarelli (Università degli Studi di Napoli "Federico II"), Marco Maffei (Università degli Studi di Napoli "Federico II")


14:00 – 15:30 Disclosure

14:00 What creates noise in accounting communication between preparers and users? A communication theory perspective on IFRS disclosures

Kati Pajunen (Lappeenranta University of Technology), Hannu Ojala (Aalto University), Jani Saastamoinen (University of Eastern Finland)

14:30 Sentiment Analysis of Annual Reports

Zuzana Kubaščíková (University of Economics in Bratislava), Miloš Tumpach (University of Economics in Bratislava), Zuzana Juhászová (University of Economics in Bratislava)

15:00 New Empirical Evidence on Accounting Policy Disclosures the Case of Critical Accounting Policies

Hendrik Rupertus (University of Bayreuth)



Parallel Sessions C


16:00 – 17:30 Auditing

16:00 An in-depth exploration of Audit Reports Going Concern Modifications impact on Italian Investors

Chiara Carlino (University of Rome “Tor Vergata”), Sandro Brunelli (University of Rome “Tor Vergata”), Rosella Castellano (University of Rome “Unitelma-Sapienza”)

16:30 Competition among audit partners within an audit office

Jaeyoon Yu (Erasmus University Rotterdam), Ahrum Choi (Hong Kong Baptist University)

17:00 The precision of accounting standards and the audit report

Inês Pinto (ISEG - Lisbon School of Economics & Management), Ana Morais (ISEG - Lisbon School of Economics & Management), Reiner Quick (Technische Universität Darmstadt)


16:00- 17:30 Disclosure

16:00 Transparency and Discretion: a comparative study of the transposition of the Non- Financial Reporting Directive

Federica Salvatori (University of Leicester), Selena Aureli (University of Bologna), Elisabetta Magnaghi (Université Catholique de Lille)

16:30 Disclosure of non-financial information in S&M´s annual reports: evidence from the Czech Republic

Marcela Žárová (University of Economics, Prague)

17:00 The (not-so) great British weather? Exploring corporate accountability in response to climate change-induced weather risk

Elisabetta Barone (Brunel University London (UK)), Jill Atkins (Sheffield University Management School (UK))


16:00 – 17:30 Corporate Social Responsibility & Sustainability

16:00 Impression management in water reporting: Analysis of the impact of conceptual frameworks changes on companies disclosures

Ana Morais (ISEG – Lisbon School of Economics & Management), Ana Fialho (Universidade de Évora), Rosalina Costa (Universidade de Évora)

16:30 Non-Financial Disclosure, Assurance, and Financial Reporting Quality: Evidence from the European Banking Sector

Nadine Georgiou (Technical University of Dortmund), Janine Maniora (Technical University of Dortmund)

17:00 In search of key stakeholders and material topics in Sustainability and Integrated Reports – An empirical analysis of materiality processes

Felix Beske (University of Rostock), Peter Lorson (University of Rostock), Ellen Haustein (University of Rostock)


16:00 – 17:30 Financial Reporting

16:00 Use of municipal financial statements by local councillors: Accountability perceptions from a transnational comparative study

Ellen Haustein (University of Rostock), Peter Lorson (University of Rostock), Lasse Oulasvirta (University of Tampere), Lotta-Maria Sinervo (University of Tampere)

16:30 Capital structure and gender diversity in the board room: an empirical analysis in a Belgian nonprofit setting

Machteld Van den Bogaerd (Odisee University College)




Friday, August 31

Parallel Sessions D


8:30 - 10:00 Financial Analysis

8:30 Diversified Firms and Analysts’ Earnings Forecasts: The Role of Management Guidance at the Segment Level

Paul André (HEC Lausanne), Andrei Filip (ESSEC Business School), Rucsandra Moldovan (John Molson School of Business, Concordia University)

9:00 Voluntary capex guidance, analyst feedback and capital investment efficiency

Jihun Bae (Erasmus School of Economics), Gary C. Biddle (University of Melbourne), Chul W. Park (University of Hong Kong)

9:30 Effects of quality and quantity of information on analyst following: Evidence from risk disclosure in French annual reports

Anke Müßig (University of Luxembourg), Imen Derouiche (University of Luxembourg), Véronique Weber (University of Luxembourg)


8:30 – 10:00 Auditing

8:30 A critical analysis of raising the thresholds for audit exemption: Evidence from Finland

Elina Haapamäki (University of Vaasa)

9:00 Corporate Governance and control mechanisms: the role of the auditor

Isabelle Miroir (Neoma Business School), Caroline André (Neoma Business School)

9:30 How to communicate an exclusion from the statutory audit of narrative reports

Kai Schaumann (Münster School of Business and Economics), Peter Kajüter (University of Münster), Max Meinhövel (University of Münster)


8:30 – 10:00 Disclosure

8:30 The impact of levels of mandatory disclosure on debt financing

Khadija Almaghrabi (University of Glasgow), Ioannis Tsalavoutas (University of Glasgow), Kwaku Opong (University of Glasgow)

9:00 When you say nothing (at all) – a textual approach to the opaqueness of private firms’ narrative disclosures

Christian Wittmann (University of Bayreuth), Marcus Bravidor (Heinrich Heine University Duesseldorf), Thomas Loy (University of Bayreuth)

9:30 Accounting Information in Innovative Small and Medium Entities

Andrei Filip (ESSEC Business School), Alessandro Ghio (ESSEC Business School and Monash University), Luc Paugam (HEC Paris)


8:30 – 10:00 Financial Reporting

8:30 Opening the black box of impairment

Anna-Karin Pettersson (University of Gothenburg), Jan Marton (University of Gothenburg)

9:00 Revenue Recognition on the Sale of Virtual Goods and the New Challenges of the Game Industry

Jaana Kettunen (Jyväskylä University), Kirsi-Mari Kallio (University of Turku), Jaakko Hovi (University of Turku)



Parallel Sessions E


10:30 – 12:00 Financial Reporting

10:30 For better or for worse? The Economic Consequences of Frequent Accounting Standard Changes

Melanie Demirtas (Frankfurt School of Finance and Management), Jörg R. Werner (Frankfurt School of Finance and Management)

11:00 The decision to capitalise development costs and its effect on credit rating – Evidence from UK private firms

Annika Brasch (University of Bamberg), Brigitte Eierle (University of Bamberg), Robin Jarvis (Brunel University London)

11:30 Accounting for development costs in private firms – Insights from German survey evidence

Florian Ther (University of Bamberg), Brigitte Eierle (University of Bamberg)


10:30 – 12:00 Standard- setting

10:30 The Early Years of the Financial Accounting Foundation and the Financial Accounting Standards Board, 1972 to 1980: The “Special Relationship” with the AICPA

Stephen Zeff (Rice University)

11:00 How Accounting for Goodwill relies on Underlying Assumptions: A Historical Approach

Clemence Garcia (Gakushuin University)

11:30 Discount rates in accounting: The art of Chinese painting

Véronique Blum (Université Grenoble Alpes), Solvita Jancevska (Université Grenoble Alpes), Emmanuel Laffort (Univ Pau & Pays Adour), Pierre-E. Thérond (Univ Lyon, Galea & Associés)


10:30 – 12:00 Corporate Social Responsibility & Sustainability

10:30 Is consistency between CSR Commitment and reporting determinant of corporate reputation?

María del Mar Miras (Universidad de Sevilla), Francisco Bravo (Universidad de Sevilla), Bernabé Escobar-Pérez (Universidad de Sevilla)

11:00 The EFQM business model and its effects on corporate social reporting

Filomena Antunes Brás (University of Minho), Egídio Vieira (Federal University of Piauí)

11:30 Does the Joint Provision of Sustainability Assurance and Financial Audit Services Improve or Impair Financial Audit Quality

Francesco Mazzi (University of Florence), Luc Paugam (HEC Paris), Lorenzo Dal Maso (Erasmus University Rotterdam), Gerald J. Lobo (University of Houston – Bauer College of Business)


10:30 – 12:00 Financial Institutions

10:30 The Renaissance of Prudence in IFRS 9 – An Analysis of the Expected Credit Loss Model

Daniel Rugilo (University of Cologne), Selina Orthaus (University of Cologne)

11:00 Effect of Supervision on the Recognition and Disclosure of Financial Assets Impairment

Ana Morais (ISEG - Lisbon School of Economics & Management), Daniela Albuquerque (ISEG - Lisbon School of Economics & Management), Inês Pinto (ISEG – Lisbon School of Economics & Management)

11:30 On the limits of enforcement systems: the case of index-option pricing in the banking industry

Berit Hartmann (University of Gothenburg), Jan Marton (University of Gothenburg), Rebecca Söderström (Uppsala University)


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