The value derived for a business organization from intangible assets has considerably increased in the knowledge-based economy of the 21st century. The wide gap in the market-value and book-value of equity shares of most of the firms is a testimony to the fact that the traditional balance sheet...

The world-wide adoption of International Financial Reporting Standards (IFRS), and investors' pressure for transparency and accountability all have altered the way information flows from companies to financial markets. Manouba University and the "Laboratoire Interdisciplinaire de Gestion...

We welcome China-related papers in any academic field within accounting, especially empirical studies that enrich our understanding of the institutional setting in China and the region.

TOPIC AREAS: 1 Asset Pricing 2 Banking / Financial Institutions 3 Financial Accounting 4 Financial Statement Analysis 5 Equity Valuations 6 Earnings Quality 7 Financial Economics 8 Financial and Economic Integration 9 Capital Markets 10 Corporate Finance 11 Corporate Governance 12 Derivative...

This course will focus on quantitative empirical research methods used in management accounting research (archival, survey, experiments) and frequently used theoretical perspectives including the contingency theory of organizations, economic theories (agency, value of information, organizational...

The workshop will focus on a wide range of topics at the intersection of accounting and information systems. The workshop is particularly interested in papers that link information and communication technology with accounting or auditing using theories and perspectives from those fields or from...

Topics: 1. Accounting education 2. International accounting and financial reporting standards 3. Accounting and corporate governance 4. The role of accounting information in business improvement 5. The role of professional organizations in promoting accounting 6. The application of information...

The 16th AFA Conference is a premier event designed to bring together leaders, accountants, professionals, executives and academics in finance. Attendees share best practices in finance and accounting management, and gain fresh insights and cutting-edge information on global trends, issues and...

Topics: 1. Neuerungen in der Leasingbilanzierung 2. Bilanzierung von SMEs nach IFRS und BilMoG 3. Fair Value Management 4. Financial Instruments 5. Ergebnisse der DPR-Arbeit und Verbesserungspotentiale

Topics: - Crisis topology; asset pricing bubbles, mispricing, contagion, counterparty risk, transparency. - Prediction of crises, indicators, risk measures, ratings, performance measures. - Market regulation, transparency, innovation, disclosure, liquidity, global regulation, governance...