39th EAA Doctoral Colloquium, which will be held in Espoo, Finland, 20-23 May, immediately before the Annual Congress of the European Accounting Association. The EAA Doctoral Colloquium is organised in conjunction with the EAA Annual Congress. The aim of the Doctoral Colloquium is to provide an...

The Colloquium on Personnel Economics provides a forum for presenting research in all areas of personnel economics – theoretical, empirical, and experimental. Young scientists in particular have the opportunity to present and discuss their academic works, concepts, and new discoveries among...

We estimate empirically the impact of the insolvency and bankruptcy code (IBC) on corporate leverage in India. The analysis builds on the Prowess database. For the estimations we use the difference in differences approach, where listed firms are used as the control group. We find that the IBC...

We examine the effect of regional favoritism on firms’ access to credit. Using firm-level data on a large sample of 29,000 firms covering 48 countries, we investigate the hypothesis that access to credit of firms is higher in the birth regions of national political leaders. We find evidence...

This EDEN Seminar will focus on establishing the domain of management accounting as a topic for research. As well as seeking to provide a grounding in the kinds of issues that typically comprise management accounting research a significant emphasis will be placed on developing an understanding...

This paper studies the association between the levels of individual trust and individual economic performance. I distinguish between generalized trust, a proxy for beliefs about others' trustworthiness, and within-firm trust, i.e. trust in firm management and trust in colleagues. Using rich...

We estimate empirically the debt limits and debt capacity of listed manufacturing firms in Nigeria over the period 2005-2019. The analysis contributes to our understanding of the financial constraints of the firms, and their scope to absorb shocks and finance growth using the debt market. The...

In this seminar we will discuss several main research themes in contemporary empirical financial accounting research. We will examine the historical origins, theoretical underpinnings and research methods used in leading research in each area. We will also discuss the potential implications of...

This paper investigates how the rules that corporations wrote for themselves related to their financing and performance in an environment characterized by poor investor protections, Imperial Russia. We present new data on detailed governance provisions from Imperial Russian corporate charters,...

The programme in Organizational Behaviour / Strategic Management will include seminars on the following topics : CSR and Politics; Corporate Governance; Entrepreneurship Research; Organizational Design; Social Network Analysis; Economics and Management of Innovation; Strategic Management; Advanced...