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Accounting Education - Parallel Session

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Accounting Education - Parallel Session

    CIENCA INFORMA

El pasado mes de abril se celebró en Lisboa el 30º Congreso Anual de la Asociación Europea de

    Contabilidad (EAA, por sus siglas en inglés) en donde se presentaron diversas comunicaciones sobre

    temas contables y de gestión. Los papers aceptados permiten conocer las líneas de investigación y los

    temas que actualmente están siendo desarrollados por los países europeos miembros. La lista de temas de los papers aceptados para consultar se presenta a continuación:

    ? Accounting Education

    ? Accounting History

    ? Accounting and Information Systems

    ? Accounting Theory (normative)

    ? Auditing

    ? Critical Perspectives on Accounting

    ? Analytical Research in Accounting and Auditing

    ? Financial Statement Analysis

    ? Financial Accounting (capital markets)

    ? Financial Reporting (accounting method choice)

    ? Corporate Governance (and accounting)

    ? International Financial Accounting

    ? Management Accounting

    ? Organisational and Behavioural Aspects of Accounting

    ? Public Sector and Not-for-profit Accounting

    ? Social and Environmental Accounting

    ? Taxation and Accounting

    Para más información sobre el Congreso y descarga de los papers (algunos no se encuentran disponibles para descarga) consulte el siguiente enlace: http://www.eaa2007lisbon.org/main.htm

     Para bajar algún paper, haga click en el nombre. Los que no están disponibles se encuentran en color rojo.

Accounting Education - Parallel Session

    0020 Determinants of final examination performance validated by in-course and previous course

    performance in an accounting course unit

    0030 A meta-analysis of international journal rankings in accounting

    0225 The pedagogy and design of a computer-based learning and teaching resource for audit 0236 Problem solving styles, approaches to learning and academic performance of Spanish accounting

    students: An exploratory study of profiles and relationships

    0296 An assessment of the alignment of the skill set of accounting graduates with employer expectations

    0307 Three models of constructivist learning

    0451 Supply and demand for European accounting research. Evidence from EAA congresses 0737 The perceived importance of an ethical issue as a determinant of ethical decision-making for

    accounting students in an academic setting

    0989 Social structures and accounting research: A network analysis of Spanish academia 1117 Much talk, not enough action: Textbooks and accounting education in Canada post-Enron 1159 Students' perception of the audit profession and of the audit firms reputation 1263 The impact of cultural environment on students‟ abilities to perform analytical procedures 1282 Ethics courses in business and accounting programs: Who should teach these courses? 1407 Some lessons for the classroom from Fra Luca Pacioli

Accounting Education - Research Fora

    0203 Expectation-performance gap in accounting education: An exploratory study 0234 Motives, expectations and preparedness for higher education. A study of Spanish entry level

    accounting students

    0242 Personality and pedagogy: A position for psychology in accounting education 0281 Using a cross disciplinary comparative approach to enhance our understanding of accounting

    students‟ approaches to learning

    0333 Professional accountancy education in selected ECSAFA countries: Benchmarking to international

    standards

0792 Ensuring ethics is integrated into accounting management and practice: A review of IFAC‟s

    accounting education programs exposure draft “Approaches to developing and maintaining

    professional values, ethics and attitudes”

    0952 Gender and bias in examinations: Evidence from undergraduate and postgraduate accounting

    examinations

    0977 Influences on school students' career decisions - Implications for the accounting profession 1047 Ethnic diversity, process and performance in groups of business students 1160 Students‟ perception of the one-minute paper in an accounting class

    1257 Can academic accounting education overcome a cultural bias against transparency?

     Accounting History - Parallel Session

    0095 Spreadsheet development in XIX century European matrix accounting

    0098 European and Anglo-Saxon proprietorship & entity theories. An integrated view 0105 Luca Pacioli and his first concepts on accounting in Tractatus mathematicus ad discipulos perusinos 0129 Accounting and the words to tell it: A historical perspective

    0188 Civil-law jurisprudence on financial reporting in the Netherlands, 1880-1970 0417 Internal control, accountability and corporate governance : Medieval and modern Britain compared 0439 Rethinking accounting changes in transitional countries: Towards states economic development 0460 Methodological mapping of German post world war II financial accounting research 0483 Accounting for triangular trade

    0502 Tea and sympathy: The annual business meetings of the Edinburgh University Tea Club 0692 Constructing professional identity: The public and private realms of accountants in late nineteenth

    century Britain

    0709 Should the status of Luca Pacioli as the “Father of Accounting” be reassessed? 0846 Revisiting the role of accounting at the (changing) boundaries of the sacred. The brotherhoods of

    Seville (1931-1936)

    0849 A note about the relationship between accounting and taxation in Spain at the 20th century 0866 The role of imperialism in spreading administrative, accounting and accountability practices: On the

    ordinances of Margaret of Austria for the Farnese States of the Abruzzo(1571) 0880 How accounting for goodwill relies on underlying assumptions: A historical approach 0882 „A moral profession‟: Securing and growing the Institute of Chartered Accountants in Ireland in the

    late nineteenth-century

    1105 The emergence of the investor relations profession in France: An institutional perspective 1170 A longitudinal study of the annual reports: An institutional analysis of the Spanish telephone

    company (1924-2004)

    1176 Transfer and integration of knowledge in accounting research: A citational and co-citational analysis

    of accounting journals from 1990 to 2004

    1194 Evolution in financial reporting: Thirty years of the Halifax Electric Tramway 1896-1927 1232 Accounting scandals in Sweden - Review of a long tradition from Kreuger to ABB and Skandia 1234 Accountants of elsewhere: The XIXth century Moroccan state accountant, Dyansty and Civilization at

    Ibn Khaldoun

    1249 The effects of legislative change and managerial discretion in Belgium and the Netherlands, 1910 -

    1950. An international comparative longitudinal research

    1251 World wide voluntary corporate financial reporting in an unregulated setting 1275 The evolution of corporate reports after the Second World War, An international comparative study

    of nine countries

    1311 A matter of discipline: Struggles for identity in Germanic management accounting research 1409 Fit for purpose: The language and devices used in Pacioli's Summa

Accounting History - Research Fora

    0108 Accounting and auditing development in the post-Soviet space

    0127 Evolution of the regulation of accounting in the Czech Republic (1993 2006) 0482 Deposit and control of cash on a monastic economy. A Oseira Monastery's

    community ark study (1614-1698)

    0734 The theory of accounts by Josef Pazourek and his further work

1290 Russian accounting: What is next?

Accounting and Information Systems - Parallel Session

    0285 Patterns of information systems budgets

    0293 The effects of IAS/IFRS-adoption on the cost of debt capital Empirical evidence for

    Germany, Austria and Switzerland

    0302 An empirical investigation of the long-term effects of audit support system use on auditor

    knowledge acquisition

    0763 XBRL as a socio-technical object: A suggested research programme 0819 The effects of ERP systems usage on organizational performance 0970 Effects of ERP implementations on the productivity and relative efficiency of oil and gas

    companies

    1000 Continuous auditing: Lessons from fifteen years of transforming theory into practice 1375 A strategy-based analysis of ERP adoption by oil and gas firms

Accounting and Information Systems - Research Fora

    0273 Analyzing the reasons for adopting IAS/IFRS before or after issuing a

    bond

    0673 Accounting services outsourcing - Findings from a comparative survey 0887 Effects of IT-enabled management accounting systems on

    interorganizational performance

    1022 The influence of an ERPS introduction on organizational structures 1032 Data mining for fraud detection: Toward an improvement on internal

    control systems?

    1368 The financial effect of Enterprise resource planning systems

Accounting Theory (normative) - Parallel Session

    0011 Some critical comments on the diverse approaches to fair value measurement

    in IFRS

    0123 Where the improved IASB conceptual framework for financial reporting falls

    short of its scientific ideal

    0157 The paradigmatic foundations of accounting practice

    0488 Several contributions of the intangible flow theory for the concepts of asset

    and of intangible asset

    0779 Perceptions of international accounting journal quality and research paradigm 1006 Reengineering business reporting: Creating a test bed for technology driven

    reporting

    1380 The interconnection of individual standards: Deferred tax in business

    combinations

Accounting Theory (normative) - Research Fora

    0431 Accounting for conceptual frameworks

    0715 Issues of biological assets fair value measurement on

    initial recognition

Auditing - Parallel Session

    0013 Are auditors' judgments impaired through receipt of a repeated suggestion for an audit explanation?

    0016 Identity narratives in turmoil: A study of former members of Arthur Andersen 0017 Assessing France‟s Joint Audit Requirement: Are Two Heads Better than One? 0040 Big auditors‟ conservatism in private Spanish firms

    0066 Auditors‟ error handling, error orientation, and audit organizations‟ error climate Validity and

    reliability of a measurement instrument

    0106 Audit pricing, legal liability regimes, and Big 4 premiums: Theory and cross-country evidence

    0109 Expertise examined as an unobservable variable influencing audit planning 0139 Effects of new audit regulation on auditors? perceptions of independence issues, audit planning

    activities and reporting decisions - Comparative questionnaire surveys 1995 and 2005 in a Danish

    context

0141 The influence of cultural differences on auditor risk assessments: Implications for global audit

    methodologies

    0147 Auditor tenure and earnings quality: Size and volatility effects

    0161 Concentration without differentiation: An analytical solution

    0171 Insights on the construction of auditor independence in the Gulf State: The case of Saudi Arabia 0192 Audit firm size and audit quality: Revisited

    0214 Efficiency versus legitimacy: The drivers of institutional change in auditing regulation in France and

    the United States

    0216 Non-Audit fees and earnings management: Evidence from France

    0254 The effect of a transparency report on auditor independence: Practitioners‟ self-assessment 0271 Auditing standards and the expectations gap: Evidence from Spain 0290 A proposal to replace „true and fair view‟ with „acceptable risk of material misstatement‟ 0376 Knowledge spillovers in audit-related non-audit services and industry specialist auditors 0399 Auditor selection and the large auditor premium: Further evidence from UK private companies 0404 An examination of actual fraud cases with a focus on the auditor‟s responsibility 0424 Are auditors overconfident in predicting the knowledge of other auditors? 0433 Misvaluation of takeover targets and audit quality

    0435 Stock market reaction to going concern audit reports: Further evidence 0453 State ownership, the institutional environment and auditor choice: Evidence from China 0454 Typology of research topics in audit: A content analysis

    0461 Market leaders and concentration on the German audit market

    0471 Auditor engagement in non-quoted companies

    0479 The pursuit of profits: How ethics and targets influence corporate fraud 0498 Auditor liability reforms in UK and US: Who benefits

    0517 An analysis of UK Andersen clients pre - and post Andersen demise: Where have they gone and did

    they pay more?

    0520 Auditors‟ incentives to qualify Vs. Arguments to avoid a going concern opinion: Warning signals,

    litigation risk, and the self-fulfilling effect

    0580 Interpretation and use of auditor fee disclosures - A comparison between Germany and France in

    2005

    0589 Examination of audit fee premiums and auditor switching pre and post the demise of Arthur

    Andersen and Sarbanes-Oxley Act of 2002

    0590 The impact of mandatory rotation rule on audit quality

    0615 Effect of accruals on payment default prediction: A contingency approach 0667 Are qualified audit opinions related to the availability of loans and to bankruptcy? Evidence from

    Finnish small firms

    0701 Determinants of diffusion and quality of sustainability assurance statements 0722 Is there a relation between abnormal bank loan loss provisions and auditor fees? 0740 Ratings quality: Credit ratings agencies examined though the lens of audit quality and an analysis of

    UK debt issuers‟ views

    0760 Are off-balance sheet obligations associated with audit fees?

    0769 Exploring audit planning responsiveness to client risk assessments for private and public sector

    audits

    0799 Professionalism and ethics: An investigation of auditors‟ moral reasoning and professional

    subcultures in transnational audit firms

    0802 Impact of the type of audit team discussions on auditors‟ identification and mental simulations of

    material frauds

    0811 UK shareholders' views on threats to auditors' independence

    0827 Earnings management and audit quality in Europe: Evidence from the private client segment market 0857 The consequences of BIG 4 appointment on audit fees in a joint audit setting 0861 The determinants of new auditor selection in the UK: An empirical study 0862 Do industry specialists and business risk auditors enhance audit reporting accuracy? 0910 The new Eighth Directive rule about the determination of audit and non-audit fees: Empirical

    evidence

    0922 Corporate governance, audit quality and the cost of debt financing of French listed companies

0983 Continuous data level auditing: Business process based analytic procedures in an unconstrained

    data environment

    1094 Conservatism and joint-auditing: Evidence from French listed companies 1095 Ethical predisposition of certified public accountants: A large-scale study of gender differences 1110 The state of the audit expectation gap following recent corporate collapses and scandals 1144 “Making audit valuable, making audit auditable”: Methodological discourses in the professional audit

    field

    1146 A good auditor is better than a near audit office

    1165 The audit firm rotation rule: A review of the literature

    1214 Pricing of audit services in developing economies: A comparative study of India, Pakistan and

    Bangladesh

    1225 Stock market perceptions of audit quality: Size and reputation effects

    1260 Validity of risk assessment in auditing

    1331 Audit seniors‟ perceptions of audit partners‟ commitment to the audit firm 1347 Corporate social responsibility in supply chain management: The possible role of auditing 1352 Audit quality at the low end of the audit quality continuum: An analysis of the disciplinary cases of the

    Swedish supervisory board of public accountants

    1393 Audit pricing, audit concentration and Big-4 premium in Bangladesh

Auditing - Research Fora

    0045 The unintended consequences of regulation in China

    0063 The agency model as a predictor of the size of the internal audit function in Belgian companies 0196 Transparency of internal control system: Its effect on the inducement of trust in the securities market 0284 Continuous assurance using text mining

    0398 Variables affecting auditor operational autonomy: An explanatory study on the Italian setting 0664 Corporate governance (CG) in Italy after the approval of Law 262/2005, “Instructions on savings

    protection and discipline of financial markets”. Impacts on internal ontrol (IC) systems and internal

    auditing (IA) functions

    0713 The obligation to publish information on audit and non-audit fees: An effective measure to strengthen

    the independence of auditors?

    0714 The effect of bonds on loyalty towards auditors: The mediating role of commitment 0860 Providing assurance on CSR information: Is there an expectation gap?

    0903 The impact of SOX on earnings quality outside the US. Evidence from Belgium 0948 The relationship between auditors‟ skeptical disposition and planning judgments in an analytical

    procedures task

    1009 A longitudinal study of going concern and corporate failure

    1139 The transferability of business risk audit approach to the developing countries: The case of Syria 1197 The interaction between task structure and the category knowledge in auditor internal control

    decisions

    1211 Using text mining techniques for analysing audit reports

    1236 Selection and functioning of external auditors: Empirical findings from the euro-area central banks 1358 An impact of accounting harmonization process in EU on financial audit‟s regulations in Poland

Critical Perspectives on Accounting - Parallel Session

    0022 Risk measurement: The case of Basel II in Sweden

    0044 Accounting standard-setting in Canada: A legitimacy assessment

    0118 Lean production, Just in Time and annual reports: Camouflaging social effects 0249 The importance of budgets

    0259 In search of 'the other': Social reality construction in corporate narratives 0261 Opening the black box: Some critical observations on intellectual capital recognition and disclosure 0268 The portrayal of accounting and accountants following the Enron collapse 0314 Incentives for risk reporting A discretionary disclosure and cheap talk approach 0339 Annual percentage rate Constructing the social reality of home credit

    0359 Cultural theory and accounting failures

    0474 A survival analysis of non-positivistic research in financial accounting A positivistic and empirical

    self refutation

    0494 Moral imagining: The implications of cognitive science

    0566 Twenty years of gender studies in accounting - A focus on the glass ceiling 0588 Auditors as modern pharmakoi: On the auditing legitimacy paradox and the production of economic

    order

    0696 Health and management control? Perspectives and ambiguities

    0728 Methodological approach in accounting research Cross-country study on normative and positive

    approaches

    0730 The rational auditor and moral norms: The code of ethics for professional accountants Lip service

    or self-binding agreement?

    0733 Cassirer‟s philosophy as epistemology and critical lens for IAR

    0843 The International accounting standards and its application to cooperatives regulated by European

    cooperatives statute

    0859 The influence of trust on the adoption of new management accounting systems: The case of a

    Portuguese postal company

    0863 The hedged CEO A linguistic deconstruction of Letters to shareholders 0872 Perspective of standardization in the not regulated accounting information 0885 Management accounting and corporate governance: Fabricating numbers and action at a distance 0939 Analysis of hybrid regulatory accounting systems

    0972 Examining U.S. Tax policy or starving the beast

    0986 Accidentally in the public interest: The perfect storm that yielded the Sarbanes-Oxley act 1096 Harmonizing the regulatory set-up of national accounting standardization Institutional change in

    Britain, France and Germany

    1118 Networking in knowledge-intensive industry: The case of a regional accountants' network 1169 The International federation of accountants: An analysis of how it is making standards for the

    auditing profession worldwide in the context of the global financial architecture 1185 Unprecedented privatisation of standard-setting: The case of European accounting policy 1262 From the "frying-pan" into the "fire"? Antidotes to confirmatory bias in case-study research 1284 Who's afraid of managing? The ataraxic function of management control systems

Critical Perspectives on Accounting - Research Fora

    0224 Ethnicity, cultural conflicts and MCS in the Salvation Army

    0274 Clean vs. dirty surplus relation: Empirical evidence from Spanish firms 0845 The participation and influence of management accounting on the strategy process:

    Evidence from Germany

    0896 A freudian challenge of accounting standards; A deleuzian take on the standard setting

    process

    1010 Normative coercion as rationalization of efficiency. An empirical study 1285 Is responsibility accounting building in-capacity? A cost accounting interpretation of Paul

    Ricoeur's imputability principle

    1365 (Re)present(ing) economic reality: Discussing the (post)modern ontology and epistemology

    of accounting information

    Analytical Research in Accounting and Auditing - Parallel Session 0021 Internal markets or hierarchies: Transfer prices or fixed budgets? 0082 Modelling the effect of tightening accounting standards on earnings management: An Ewert-

    Wagenhofer inspired approach

    0083 The impact of vague accounting regulations on earnings management 0086 Progress towards harmonisation of audit exemption in the EU and the case of the UK 0230 A credible commitment-based model of accounting regulation and enforcement 0265 Decision making and trade without probabilities

    0513 Centralized versus decentralized transfer pricing and cost-system choice 0515 Experience effects and the auditor‟s judgment performance in the identification of client‟s business

    risks and entity-level controls

    0661 Early versus late effort in dynamic agencies with learning about productivity 0723 Investment under adverse selection with multiple decision criteria

    0858 An extension of risk information systems and downside risk measures to solvency tests 0996 Responsibility accounting with a privately informed agent

    1166 Different performance measures for R&D investment and pricing decisions in the context of

    strategic delegation - A comparison

    1359 The problem of estimating causal relations by regresssing accounting (semi) identities

    Analytical Research in Accounting and Auditing - Research Fora 0286 The effect of leverage on liquidity

    0410 Non-monetary compensation in agency settings

    0895 The usage of bar code printer/scanner in automatic auditing by attaching bar codes to initial

    accounting documents and reading them in auditing and/or tax software 0930 The impact of the IFRS on relationship lending for German SMEs An economic perspective 1086 About scope and focus of notes A new approach to highlight intangibles 1174 Costs and benefits of budgeting in an dynamic environment An information processing perspective

    1295 Corporate incentives for voluntary disclosure of social responsibility information 1349 Out of sight, out of mind: Financial statement presentation and earnings mangement 1377 Explaining discretionary accruals for parent companies and their group

Financial Statement Analysis - Parallel Session

    0064 A comparison of UK firms‟ financial statement data from six sources 0068 Country creditor rights, information sharing and commercial banks‟ profitability

    persistence across the world

    0104 The determinants of the operating lease decision

    0360 The impact of intangibles on corporate risk

    0670 The Lebanese commercial banking sector: A profitability-based analysis 0855 Financial analysis and ratios effectiveness: Empirical evidence from italian food &

    drink industry

    0916 Is pension risk reflected in firms‟ equity cost of capital?

    0979 Corporate dividend policies: Survey evidence from finance directors in the UK and

    Greece

    1294 Telling high and low performers apart: A model for the determinants of value

    creation in SMEs

    1354 The use of EVA and compensation policy by Portuguese-listed companies

     Financial Statement Analysis - Research Fora

    0140 Towards the identification of critical stages in the failure path : A longitudinal

    approach amongst Belgian SMEs

    0187 Comparing the efficiency of family and non family firms: Evidences from exploratory

    study

    0228 The appraisal of ordinary shares by financial analysts in China 0389 Measuring intangibles‟ productivity. Empirical evidence from Spanish firms 0462 The identification of bank's provisioning policy: Structural approach and empirical

    evidence

    0683 Bank-firm relation changes and earnings quality. An analysis on Italian small-medium

    sized companies

    1186 Explanatory factors of business failure resolution

    1305 Value creation & the impact of corporate real-estate assets: An empirical

    investigation with French listed cies

     Financial Accounting (capital markets) - Parallel Session

    0005 Can compensation prevent underinvestment in R&D? Australian evidence 0008 Aggregate investment in alliances in the high-tech sector

    0009 Financial and non-financial predictors of success in reorganization: Evidence from Finland 0012 Corporate disclosure cost of capital and reputation: Evidence from finance directors 0025 Investor relations and insider trading profits

    0031 Incremental value relevance of unrecognized deferred taxes: Evidence from the UK

0053 On the timeliness of price discovery

    0070 Does the value of recommendations depend on the level of optimism? A country-based analysis 0079 Conforming corporate book income and corporate taxable income: Evidence of possible information

    loss in the EU

    0084 The influence of differences in accounting standards on empirical pricing models 0088 Adoption of International financial reporting standards: Impact on the value relevance of intangible

    assets

    0089 The impact of IAS/IFRS on the accounting regulations and practical implementation in Poland 0093 Share repurchases, option exercises, and executives‟ opportunistic behavior 0094 Enterprise valuation with track-record ratios and rates of change

    0103 Revising the role of book value of equity in valuing loss firms: What can be learned from analysts'

    forecasts?

    0132 Managerial empire building and firm disclosure

    0134 The systematic risk effect of hybrid securities' classifications

    0159 Implied costs of capital after personal taxes An investigation for the German capital market 0181 When voluntary disclosure isn‟t voluntary: Management forecasts in Japan 0185 Information in balance sheets for future stock returns: Evidence from net operating assets 0205 The asymmetric timeliness of earnings and financial distress

    0222 Auditor independence and the cost of capital

    0231 The effect of SOX internal control deficiencies and their remediation on accrual quality 0240 Voluntary disclosures that help analysts forecast earnings

    0263 The impact of corporate governance on the disclosure of manager-adjusted non-GAAP earnings 0291 An empirical analysis of earnings and forecast uncertainty as sources of idiosyncratic risk 0338 An experiment in fair value accounting: UK investment vehicles

    0342 Implied costs of capital and implied growth rates: Industry estimates

    0354 Empirical findings on the tax CAPM for the German capital market

    0364 Usefulness of comprehensive income reporting in Canada

    0369 Large share price movements, firm disclosure practice and governance: Evidence from the UK 0411 On the degree of accounting conservatism

    0416 The (ir)relevance of the accruals anomaly in the United Kingdom

    0434 The relevance of quantifiable audit qualifications in the valuation of IPOs 0489 Management forecasts bundled with negative earnings surprises: Credibility-building versus

    opportunism

    0490 Corporate insiders and trading on asymmetric accounting knowledge: Spanish experience 0504 The informativeness of earnings after financial statement restatements

    0540 Do managers manage earnings to just meet or beat analyst forecasts?

    0550 Industry valuation driven earnings management

    0556 Bankruptcy resolution: Priority of claims with the secured creditor in control 0593 Book-tax conformity and the informativeness of earnings

    0643 Frequency of online financial media coverage and the information content of accounting earnings 0655 The impact of regulatory enforcement action on the earnings forecasting behaviour of initial public

    offer firms

    0656 The implications of retained and distributed earnings for future profitability and market mispricing 0668 The economic determinants of conditional conservatism

    0672 Managerial disclosure vs. Analyst inquiry: An empirical investigation of the presentation and

    discussion portions of earnings-related conference calls

    0680 The value-relevance of financial statement recognition versus note disclosure: Evidence from

    goodwill accounting

    0684 The present status and determinants of dividend payout policy: The case of firms listed in the Athens

    stock exchange

    0691 Does the adoption of IAS-IFRS reduce information asymmetry systematically? 0695 Stock option plans, management earnings guidance, and a firm‟s information environment 0729 The Sarbanes-Oxley act and the flow of international listings

    0736 Learning from history to predict shakeouts in nascent stage industries: The role of accounting

    information

    0742 Intangible investments and accounting numbers: Usefulness, informativeness and relevance on the

    European stock markets

    0743 Efficiency, profitability and firm Value

    0744 Security pricing of pension accounting information: Evidence from the German capital market 0776 Persistence and value relevance of accruals and market efficiency

    0787 The behavior of small traders around earnings announcements: An empirical evidence from Japan 0847 Faith, trust and heterogeneous beliefs or administrative expenses? Explanations for the discount on

    closed-end investment companies

    0874 Audit fees, non-audit fees and the conditional conservatism of earnings 0878 Is disclosure quality relevant for valuation? An approach for the Spanish market 0884 Corporate insider trading: Decomposing option exercises and forecasting future performance 0886 Valuing strategic alliances in the European telecommunications industry 0911 The persistence of UK versus US GAAP pension accounting difference 0917 Asymmetry in timely recognition and permanence of stock market returns in accounting earnings

    with dynamic paneld data modelling

    0927 Does valuation method choice affect target price accuracy?

    0928 The effect of multiple cross-listings for European firms

    0949 Impact of excess auditor remuneration on cost of equity capital around the world 0955 Combining multiple classifiers for credit risk scoring. An application of cooperative decision-rule

    based models

    0962 Small trader reactions to consecutive earnings surprises

    0995 Corporate (internet) reporting, adoption of IFRS/USGAAP and financial analysts‟ forecasting

    behaviour

    1013 Do international GAAP promote the accrual anomaly? Evidence from Germany 1031 Rewriting earnings history

    1037 Conservatism correction in linear information models

    1074 Corporate disclosure quality and analysts‟ forecast errors

    1089 Computerized measurement of corporate disclosure quality

    1145 Bias in affiliated sell side analyst recommendations: A repeated hazard duration model 1147 Spanish post-earnings announcement drift and behavioural finance models 1154 Emerging market reaction to financial reporting and corporate governance: Evidence from Brazil 1156 On the relevance of earnings components: Valuation and forecasting links 1182 Market-related values and pension accounting

    1183 Do security analysts speak in two tongues?

    1208 Online quality and internet stock performance

    1246 Do institutional investors reduce the profitability of insider trades?

    1248 Arbitrageurs and executive compensation

    1258 Forward looking disclosures and analysts' forecasts: A study of cross-listed European firms 1268 The valuation impact of reconciling pro forma earnings to GAAP earnings 1281 Earnings management and the market performance of acquiring firms in stock-for-stock mergers -

    Evidence from Japan

    1300 Value relevance of comprehensive income: Evidence from major European capital markets 1301 Comprehensive income in Europe Conservatism and contracting Issues 1315 The consequences of applying International Accounting Standards (IAS) to the financial statements

    of Greek enterprises

    1342 The effect of earnings and dividends establishment on the information content of dividends when

    earnings are reduced

    1378 The effect of internal control regulation on earnings quality: Evidence from Germany 1381 Distress risk, growth and earnings quality

    1385 A re-examination of the performance of underwriter analyst recommendations

Financial Accounting (capital markets) - Research Fora

    0029 “To fraud or not to fraud”. The quality of financial statements and their impact on stock prices:

    Evidence from Greece

    0220 A study on the positional statement of the gain or loss on net monetary positions of the Turkish listed

    companies

    0245 Enforcement of continuous disclosure in the Australian stock market

    0349 Capitalizing intangibles The incremental information content of accruals vs. cash flows 0353 The value relevance of intangibles: The case of IAS 38

    0427 The use of valuation models by UK investment analysts

    0630 Quality of management control information and its public disclosure to the shareholders: An

    empirical evidence of its usefulness from French listed companies

    0654 Empirical evidence of IFRS adoption effects in Italy

    0657 Accounting-based valuations and market prices of equity: Case of Russian market 0676 Impact of IFRS on accounting returns and accounting-based residual income model: Does it work? 0689 Critical factors of innovation finance in a developing economy case Peru 0707 Accounting conservatism, financial transparency and stock returns: An international study 0774 The relevance of off-balance sheet lease finance disclosures

    0921 The examination of transition probabilities between successive levels of income 1023 Methodological and empirical analysis of problems in the measurement of voluntary disclosure 1043 Why do some listed firms voluntary present their strategic plans to securities analysts? 1083 The effect of macro information environment change on the quality of management earnings

    forecasts

    1395 Reliability of management earnings forecasts in IPO prospectuses: Evidence from an emerging

    market

Financial Reporting (accounting method choice) - Parallel Session

    0067 Commercial bank efficiency across the world and accounting system

    0152 Effect of inventory accounting policy choice on accruals quality, earnings management and ERC 0155 Intellectual capital disclosure in knowledge-rich firms: The impact of market and corporate

    governance factors

    0160 Earnings management in family firms: Evidence from R&D cost capitalization in Italy 0174 Detecting earnings management through tax deferral

    0182 Reported earnings and analyst forecasts as competing sources of information: A new approach 0211 Do legal constraints on payouts matter? Revising the link between institutional differences and the

    properties of accounting earnings

    0260 Assessing the relative informativeness of alternative measures of cash flows 0278 Accounting quality: International accounting standards and US GAAP

    0287 Is the CAPM a proper method to be used in the process of computing the value in use? 0319 Internet financial reporting by banks. A structural modelling approach

    0356 Are financing needs a constraint to earnings management? Evidence for private Portuguese firms 0396 Corporate governance and the disclosure by Australian companies of the impact of international

    financial reporting standards

    0445 Why reduce profit? Accounting choice of impairments in Swedish listed corporations 0465 Earnings management and conservatism in the transition between private and public ownership: The

    role of private equity sponsors

    0485 User access to statements of management commentary: The case of the operating & financial

    review

    0503 UK account preparers‟ perspectives on the role of intellectual capital reporting 0512 Goodwill impairment charges under SFAS 142: Role of executives‟ incentives and corporate

    governance

    0521 Classificatory income smoothing: The impact of a change in regime of reporting financial

    performance

    0545 If the information in the cash flow statement doesn‟t make any difference why spend time and money

    preparing it?

    0577 The impact of conservatism on the cost of debt: Conditional versus unconditional conservatism 0587 Why do managers withhold information?

    0591 Market assessment of recognition versus disclosure in the accounting for stock-based compensation

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