Presentation Programme: Tuesday 12 April

Tuesday 12 April, 1400 to 1530 hours Financial Accounting and Reporting 1 Chair: Rhoda Brown Comment Integration and the Relative Effectiveness of Constituents Lobbying Success by Bamber, M. and McMeeking, K. The Effective of National Culture, Acculturation and Education on Accounting Judgements: A Comparative Study of Australian and Chinese Culture by Hu, C., Chand, P. and Evans, E. Mapping and Exploring the Nature and Function of Contemporary Financial Accounting Research by Brown, R. Auditors Chair: Chris Humphrey A Contingency Approach to the Assessment of Auditors Use of Information and Communications Technology (ICT) Tools and Techniques by Omoteso, K. A Contextual Analysis of Audit Quality in Practice by Sulaiman, N.A. and Turley, S. Auditors and the Provision of Takeover Advice by Bond, D., Bugeja, M and Czernkowski, R Behavioural Finance Chair: Richard Taffler Modeling Earnings Momentum Using a Representative Agent Framework by Forbes, W. and Igeboekwu, A. Investor Decision Making Bias in the UK Stock Market by Richards, D.W. Hedge Funds and Unconscious Fantasy: Caveat Emptor? by Eshraghi, A. and Taffler, A. Pensions Chair: Christine Helliar Defined Benefit and Defined Contribution Pensions: Pension Accounting Changes and Differences in Their Demand for Shares by Cox, P. An Investigation of the Accountability of Trustees in UK Pension Schemes to Scheme Members and Beneficiaries by Fox, A., Dunne, T., Helliar, C.V. and Power, D. Conservatism and Pensions: Why Accounting Matters by Stadler, C. Boards of Directors Chair: Mike Page Top Management Succession: Is CEO to Chair a Bad Move? by Dedman, E. Is Quality Management Strategy Reflected on Executive Compensation? from Quality Award Winners by Charitou, A., Georgiou, I. and Soteriou, A. Evidence Room 145 Room 3 Room 1C Room 1B Room 1A

Market Perception on the Independent Non-Executive Directors Appointment Announcements: UK Evidence 1989 to 2006 by Rasaratnam, S. Australasian Social Insights Chair: Beverley Jackling The Concept of Taonga in Maori Culture: Insights for Accunting by Craig, R., Taonui, R. and Wild, S. Corporate Philanthropic Involvement by Raja Ahmad, R.A., Tower, G. and Van der Zahn, J-L.W.M. Is There Economic Rationale for Governance of Best Practices? Australian Mid Size Listed Companies by Lama, T. Evidence from Room 123

NFP Financial Reporting Chair: Martin Kelly Accounting Magic: (Dis)Appearing Hospitals by Ellwood, S. Three Approaches to Financial Reporting for Small and Medium-Sized Charities in the United Kingdom: Assessing the Views of Stakeholders by Morgan, G.G. Accounting and Marketing Communications in Widening Arts Engagement: A Multiple Discourse Analysis with Habermasian Emphasis by Oakes, H. and Oakes, S. Management Control Systems and Institutional Approaches Chair: John Cullen Shared Services as a New Organisational Form: Some Implications for Management Accounting by Herbert, I. and Seal, W. The Impact of Enterprise Risk Management Strategies on Capital Allocation in Insurance Companies by Jabbour, M. and Abdel-Kader, M. Other Finance 1 Chair: Bill Forbes Announcement Effects of Asset Securitization: The Case of Liquidity Providing Banks by Hollander, H. On the Impact of Market Mergers Over Herding: Andrikopoulos, P., Hoefer, A.A. and Kallinterakis, V. Evidence From EURONEXT by (DEA) Estimates of

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On the Re-Sampling of the Data-Envelopment Analysis Investment Fund Performance by Lamb, J.D. and Tee, K-H. The Impacts of IFRS Chair: John Casey

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Accounting Quality of IFRS Numbers: Effects of Insider Ownership, Firm-Level Characteristics and Capital Markets Environment by Paiva, I.C., Lourenco, I.C. and Curto, J.D. IFRS and the Use of Accounting Based Performance Measures by Voulgaris, G., Stathopoulos, K. and Walker, M. Tuesday 12 April, 1600 1800 hours Accounting, Measurement and Recognition Chair: Mike Jones A Grounded Theory Analysis of the Pre-Measurement Phase for the Accounting Recognition of Assets by El-Tawy, N. And Abdel-Kader, M. An analysis of the Determinants of Voluntary Impairment Disclosure Post the 2008 Credit Crisis by Casey, J. and OMahony, O. Implications of Fair Value Accounting for Investors and Analysts: Making Sense of Their View Through a Competing Rationalities Approach by Georgiou, O. Deprival Value Vs Fair Value Measurement in Revenue Recognition by Horton, J.G., Macve, R. and Serafeim, G. Accounting and Governance in ASEAN Countries Chair: Kelly Anh Vu Steel Accounting: the Genealogy of Fraud in State-Owned Business by Ahmad Khair, A.H. and Hudaib, M. Room 1B Room 1A

 Accounting Conservatism, Corporate Governance and Political Influence: from Malaysia by Mohammad, N.F., Ahmed, K. and Ji, X.D.

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Corporate Social Disclosure in an Emerging Market by Vu, K.A., Tower, G. and Scully, G. Volatility Chair: Andrew Vivian Foreign Exchange Market Reactions and Spillover: Effects Following Sovereign Credit Signals by Alsakka, R. and Gwilyn, O. Commodity Volatility Breaks by Vivian, A. and Wohar, M.E. International Return and Volatility Spillovers Among Banks and Insurers: A VAR-BEKK Approach by Staikouras, S., Elyasiani, E. and Kalotychou, E IFRS Chair: Alison Fox Determinants of Compliance with IFRS in Developing Countries: The Case of Malaysia by Abdullah, M., Evans, L., and Fraser, I. Impact of International Accounting Standards in UK Small Quoted Companies by Ali, A., Akbar, S. and Ormrod, P. Informativeness of IFRS 7s Sensitivity Analysis Disclosure on Currency Risk by Bonetti, P., Mattei, M.M. and Palmucci, F. Executive Remuneration Chair: Elisabeth Dedman CEO Pay Slice, Corporate Governance Disclosure and Firm Performance: UK Evidence by Al-Najjar, B., Ding, R. and Hussainey, K. Executive Director Pay, Corporate Governance and Performance in South Africa: A Simultaneous Equation Approach by Ntim, C., Lindop, S., Osei, K.A. and Thomas, D.A. Executive Hubris: The Case of a Bank CEO by Brennan, N. and Conroy, J.P. Gender Chair: Sonia Galhofer Women in Senior Business Roles: Matolcsy, Z. and Spiropoulos, H. Evidence on Two Conjectures by Bugeja, M., Room 123 Room 145 Room 3 Room 1C

The Women Participation in Corporate Risk Taking by Pak, M.S. and Gul, F.A. Gender Differences is Important in the China Mutual Fund Industry by Zhao, Z., Wang, X. and Cao, X Accountability Chair: Sheila Ellwood Understanding Accountability in Social Enterprise Organisations: Connolly, C.J. and Kelly, M. A Framework by An Room 127

The Impact of Location and Position on Accountability in Local Government: Australian Study by Kluvers, R and Pillay, S.

NGO Accountability Mechanisms as a Means of Knowledge Sharing by Agyemang, G., Awumbila, M., Unerman, J. and ODwyer, B.

Management Accounting Innovation and Use Chair: John Cullen Predicting Activity Based Techniques Adoption in the UK by Al-Sayed, M. The Effects of Behavioural Uncertainty and Information Asymmetry Over Relational Risk and Long-Term Orientation: A Dual Perspective by Ramon-Jeronimo, J.M. and Florez-Lopes, R. Stock Market Performance Chair: Justin Hof Cointegration Approach to Diversification in African Stock Markets by Hof, J., Tantisantiwong, N., Fifield, S and Burton, B. Understanding the Chinese Stockmarket Bubble: The Role of Emotion by Bellotti, A. and Taffler, R. Financial Analysis Chair: Dave Ashton Bankruptcy Prediction Using Non-Financial and Operational Measures by Lloyd, C., Ibrahim, S. and Keys, P. Cash Accounting, Accrual Accounting and the Out-of-Sample Prediction of Future Operating Cash Flow and Earnings by Mottaghi, A. Survival Analysis Employed in Predicting Corporate Failure: A Forecasting Model Proposal by Pereira, J., Ribeiro, H., Dominguez, M. and Ocejo, J.L. Distributional Properties of Some Financial Ratios in Insurance by van der Heijden, H.

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Presentation Programme: Wednesday 13 April

Wednesday 13 April, 0900 to 1030 Financial Accounting and Reporting 2 Chair: Susanne Leitner-Hanetseder Analytical Study for the Effects of Possessing Intellectual Capital on the Firms Market Value by Ahmed, A. The Timeliness of UK Private Companies Financial Reporting by Clatworthy, M. and Peel, M.J. The Political Nature of Accounting Standard Setting: An Examination of Evidence from the USA by Ribeiro, H. and Crowther, D. Critical Auditing Chair: Lissa Monk The Perceived Message in the Audit Report: Baskerville, R., OHogartaigh, C. and Porter, B. An Experimental Exploration by Room 1B Room 1A

Is Scepticism Enough? The Application of Critical Thinking to the External Audit by Higson, A. Accounting Education 1 Chair: Kim Watty The Benefits of Using a Board Game to Assist Learning Outcomes in Adults by Wall, T. Engaging to Make a Difference in Student Learning: Framework by Watty, K. SMEs Chair: Omiros Georgiou Reporting for SMEs in Australia: Issues and Participation in the Standard Setting Process by Handley, K., Evans, E. and Wright, S. A Stated Preference Analysis of Accounting Standards Adoption With Application to the FRSSE by Reid, G.C. and Smith, J.A. Tax/Finance/Governance Regulation Chair: Louise Crawford Modeling Regulatory and Competitive Business environments Influence on Tunneling Behavior by Juliarto, A., Tower, G., Van der Zahn, M. and Rusmin, R. Tackling Tax Evasion: Evaluating the Relationship Between Theory and Policy by Rodgers, P. and Williams, C.C. Critical Chair: Keith Hoskin No Accounting for Inequity: Accountings Opposition to Sustainability by Aris, G. and Crowther, D. In Search of Heterglossia: Agonistic Democracy and CSEARs Agenda by Dillard, J. and Brown, J. Room 123 Room 145 The Interaction for Learning Room 3 Room 1C

Public Private Partnerships (PPIs) and Concessions Chair: Helen Oakes Cost of Equity Capital Determination in the Public Sector: The Case of German Public Water Utilities by Prokop, J. and Borde, K. The Diffusion of Risks in Public Private Partnership Contracts by Demirag,I., Khadaroo, I., Stapleton, P. and Stevenson, C. Making Up a Market for Spanish Healthcare PPPs: The Alzira Model by Acerete, B., Stafford, A. and Stapleton, P. Management Control Systems and Inter-Organisational Relationships Chair: Elaine Harris Effects of Management Control Systems on Interorganizative Performance: An Empirical Study of Export Efficiency by Florez, R., Ramon, J.M., Velez, M., AlvarezDardet, M.C., Araujo, P. and Sanchez, J.M. The Role of Trust in the Governance of Inter-Organisational Relationships by Varoutsa, E. and Scapens, R.W. When Goals Conflict: The Use of Management Accounting Information to Facilitate Negotiation Between Managers by Mundy, J. Audit Committees Chair: Mitchell Van der Zahn An Analysis of Audit Committee Practices: Adoption, Effectiveness in Egyptian Listed Companies by Moussa, T. Characteristics and

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Influence of Audit Committee Effectiveness on Earnings Conservatism by Sultana, N. and Van der Zahn, J-L.W.M. Banking Chair: John Wilson Competition and Stability in Japanese Banking by Liu, H. and Wilson, J.O.S. How do Acquirers Fare in Bank-Insurance Takeovers? A Risk Decomposition Approach by Casu, B., Dontis-Charitos, P., Staikouras, S. and Williams, J. Towards a New Model for Early Warning Signals for Systemic Financial Fragility and Near Crises: An Application to OECD Countries by Casu, B., Clare, A. and Saleh, N. Wednesday 13 April, 1100 to 1200 Plenary Session Chair: Christine Helliar What Are the Economic Consequences of Financial Reporting Transparency by Haresh Sapra Wednesday 13 April, 1330 to 1530 Interdisciplinary Perspectives International Aspects Chair: Jim Haslam Barthesian Perspectives on Accounting Communication and Visual Images of Professional Accountancy by Davison, J.E. Drivers of Diffusion of Digital Accounting Practice in Finland by Gullkist, B. Accounting and Human Resources: McCormack, D. From Whence to Where? By Steen, A. and Room 1A Great Hall Cadbury LT

Audit Fees/Internal Audit Chair: Ilias Basioudis Family Firm, Audit Fee and Auditor Choice: Subramaniam, N Australian Evidence by Khan, A. and

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Internal Audit Outsourcing: A Study of the Australian Market by Singh, I., Sultana, N. and Sisi, Q. Auditor Attributes and Their Association with Audit Fees in Australia by Singh, H. and Van der Zahn, J-L.W.M. Non-Audit Fees, Auditor Tenure and Auditor Independence by Gul, F.A., Basioudis, I. and Ng, A.C. Accounting Profession Chair: Sally Chaplin International Staff in UK Business Schools: Abou-Seada, M. and Sherer, M. Difficulties and Student Perception by Room 1C

The Outsourcing of Accounting Services and the Subsequent Accounting Education Implications by Chaplin, S.E. IFAC Member Body Compliance with International Education Standards by Crawford, L., Helliar, C.V., Monk, E., Mina, M. Teodori, C., Veneziana, M. and Wanyama, S. Mergers and Acquisitions Chair: Richard Taffler Do Acquirers Really Learn from Their Acquisition Experience? Ismail, A. and Abdallah, A.A. The UK Evidence by Room 3

The Difference Between the Returns to Shareholders of UK Acquirers in Domestic and Cross-Border Mergers and Acquisitions by Ayoush, M. and Adedji, A. Labour Demand Effects of Takeovers by Kuvandikov, A. It Takes Two to Tango: Overpayment and Value Destruction in M&A Deals by Kose, J., Liu, Y. and Taffler, R. Diverse Approaches to Corporate Governance Chair: Alison Fox Towards a Contingency Framework for Enterprise Governance: Management Approach by Elgharbawy, A. and Abdel-Kader, M. Value-Based Room 145

Corporate Governance and Accounting Practice: Culture versus Law dominance of Literature by Farooque, O.A. Agents Perspectives on the Governance of Insolvent Companies: A Study of British Insolvency Practice and Policy by Joyce, Y. ERP Systems: Facilitating Compliance with the Sarbanes Oxley Act 2002 by Mundy, J. and Owen, C.A. Social Reporting Chair: Jesse Dillard A Longitudinal Case Study of Social Reporting in Islami Bank Bangladesh Limited by Belal, A., Abdelsalam, O. and Nizamee, S.S. Isomorphic Propensities to Communicate Occupational Health and Safety Issues by Cahaya, F.R., Porter, S., Tower, G. and Brown, A. Factors Influencing Social Disclosure in Sustainability Repoirts: Companies World Wide by Faisal, F., Tower, G and Rusmin, R. Evidence from Room 123

Disclosure Responses to Mining Accidents: South African Evidence by Coetzee, C.M. and van Staden, C.J.

Regulation and Management Control of Public Services Chair: Anne Marie Ward An Examination of Incentives in a Not-for-Profit Organization by Kluvers, R. and Tippett, J. Self-Regulation and Prudence in Credit Unions in Northern Ireland by Forker, J. and Ward, A.M. Management Control Systems and Performance Chair: David Otley Scope and aims of Performance Measurement Practices: Evidence from Jordan by Al Sawalqa, F., Holloway, D.A. and Alam, M. Management Control Systems in Supermarket Chain Sector: Complex business Entity by Marchini, P.L. and Lugli, E. Analysis in an Italian

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Performance Management Practices in Non-Profit Organistions: Unanswered Questions for Management Accounting Researchers by Wadongo, B. and Abdel-Kader, M. Financial Accounting and Reporting 3 Chair: Matt Bamber The State and/of Accounting Regulation by Alexander, D. and Servalli, S. Measuring Corporate Performance and Reputation: Myth, Art, Science or Reality by Talbot, P., Carter, M. and Beaver, G. The Impact of IFRS on Reporting for Business Combinations: An In-Depth Analysis Using the Telecommunications Industry by Carrara, M., Baboukardos, D., Cunningham, G. and Hassel, L.G. Quality Chair: Mark Clatworthy IFRS Reporting, Audit Quality and Earnings Management: UK Evidence by El-Guindy, M. and Keasey, K. Family Firms and Earnings Quality: Murphy, G.F., Johl, S.K. and Khan, A. Evidence from Top 500 ASX Companies by Cadbury LT Room 139

Cash Flow Accounting and the Cost of Debt by Lari Dashtbayaz, M. Wednesday 13 April, 1600 to 1800 Methodological Innovations in Market-Based Accounting Research Chair: Andy Stark Nevertheless, Organizations Registered Under the Same Industry Code Are Fare from Being Homogeneous by Cardao-Pito, T., Smith, J. and Ferreira, J.S. Improving the Power of Accrual Models in Europe: The Mixture Approach by Mattei, M.M., Di Narzo, A.F. and Freo, M. A Modified Corrado Test for Assessing Abnormal Security Returns by Ataullah, A., Song, X. and Tippett, M. A New Approach to the Simultaneous Estimation of the Implied Cost of Equity Capital and Long-Run Growth by Ashton, D. and Wang, P. Auditing in Middle East, Africa and Australasia Chair: Shahzad Uddin Framework for Governmental Audit Oversight in Developing Countries: Case Study from Egypt by El-Daly, M.K. and Abdel Kader, M. Room 1B Room 1A

 The Impact of IFRS Adoption in New Zealand on Public Sector Audit Fees and Audit Effort by Botica-Redmayne, N. and Laswad, F. Auditor Industry Specialization and IPO Under Pricing: Singh, I., Singh, H. and Hua, J. Accounting Education 2 Chair: Beverley Jackling A Case for Reinventing Undergraduate Accounting Education by Gracia, L. And Frandsen, A.C. Business Education, Accounting Education and the Global Financial Crisis by Gallhofer, S., Haslam J. and Yonekura, A. Maintaining Professional Competency of Accountants Through CPD: A Global Requirement with Regional Differences in Perceptions by de Lange, P., Jackling, B. and Suwardy, T. Financial Accounting and Reporting SIG Symposium Chair: Mike Jones Audit Market Concentration: Implications and Solutions by Andrew Chambers Corporate Governance SIG Symposium Chair: Jill Solomon To be announced. Ethical Investment Chair: John Holland A Conceptual Framework for changes in Fund Management and Accountability Relative to ESG Issues by Holland, J. Cultural Differences for Socially Responsible Behaviour: A Comparison of Charity Ethical Investment in Norway and the UK by Kreander, N., McPhail, K. and Beattie, V. Carbonvestments: Appraising Investments Ratnatunga, J. and Wahyuni, D. Public Services SIG Symposium and AGM Chair: Sheila Ellwood Challenges and Innovations in Public Services- The Potential for Research Relevance and Impact by a panel of Finance Directors from Health, Local Government and Police Management Control Association Symposium Chair: Elaine Harris The Future is Not What it Was; Reflections on Management and Control Under Uncertainty'? by David Otley Interdisciplinary Perspectives SIG Symposium and AGM Chair: Jim Haslam To be announced. Financial Markets and Institutions Symposium Chair: John Wilson Towards Reducing Biases, Rounding Margins and Randomness in the ABS List: A ReEstimation by Andreas Hoepner Cadbury LT Room 139 Room 144 in a Carbonomics Environment by Room 127 Room 123 Room 145 Room 3 The Case for Australia by Room 1C

Presentation Programme: Thursday 14 April

Thursday 14 April, 0930 to 1100 Narrative and Interpretative Chair: Mark Clatworthy Judgement and Decision Making Research in Accounting: A Person, Task and Environment Perspective by Mala, R. and Chand, P. Telling the Truth in Chairmans Statements in Annual Reports: Reporting and Managerial Editorialism by Campbell, D. and Slack, R. Independent Room 1A

Investigating New Methods of Measuring the Understandability of Accounting Narratives by Jones, M.J. and Smith, M. Financing the Firm Chair: John Holland Taxes, Degt and Leases Revisited: Evidence from UK Panel Data by Dzolkarnaini, N., Goodacre, A. and Campbell, K. The Impact of Credit Crunch on Firm Financing in Transition Economies: Does Size Matter? by Korosteleva, J. and Rodionova, Y. Information Content and Determinants of Timelines of Financial Reporting in Indonesia by Rahmawati, E., Sofocleous, S. and Wickremasinghe, G. Empirical Asset Pricing Chair: Andreas Hoepner Short-Selling Constraints and Quantitative Investment Strategies by Andrikopoulos, P., Clunie, J., and Siagnos, A. The Role of Growth Options in Explaining Stock Returns by Trigeorgis, L. and Lambertides, N. The Size Premium: Is It Expected? by Vivian, A. Derivatives, Deflators and Detoxification Chair: Jia Liu Highly Valued Equity and Real Operation Management: Long-Term Detoxification by Duong, C.M. Motivation for the Use of Derivatives in Public Companies in Indonesia by Rossieta, H. The Evaluation of Deflators and Model Specifications Used in Value Relevance Studies in the UK by Shen, Y. and Stark, A.W. Institutional Investment and Corporate Governance Chair: Laura Spira Multiple Large Ownership Structure and Board Independence: Evidence from the UK by Adelopo, I., Scott, P. and Jallow, K. Bringing Corporate Governance In: The Integration of Corporate Governance within Investment Analysis Explored by Sell-Side Financial Analysts by Tan, Z.S. Board Gender Diversity and Earnings Conservatism by Sultana, N., Van der Zahn, JL.W.M. Room 145 Room 3 Room 1C Room 1B

Discourse, Rhetoric and Governance Chair: Gloria Agyemang Rethinking Accountings Modern Power: Institutions by Hoskin, K. A Call to Thinking from Within Stupid

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Analysing the Sustainability Discourse within the Accounting Community by Kelsall, C. Sustainability in the Academic Workplace by Talbot, P. Financial Regulation Chair: Shaun Parsons Paradoxes of Neoclassical Game Theory and Their Implications for the Conceptual Frameworks of Accounting and Financial Regulation by Daynes, A., Andrikopoulos, P. and Pagas, P. New Markets, New Risks: The empirical Regulation of Energy and Environmental Markets by Diaz-Rainey, I., Siems, M. and Ashton, J.K. Bank Regulatory Implications for Fair Value Acocunting: Can Fair Value Accounting Influence Capital Adequacy? By Bakoro, L., De Jager, P. and Parson, S. Bank Risk Chair: Tim Zhou Bankers Compensation and Risk Taking: Minhat, M. and Abdullah, M. Before and During Financial Crisis by Room 144 Room 127

Too Systemically Important to Fail in Banking by Molyneux, P., Schaeck, K. and Zhou, T.M. Issues in Market-Based Accounting Research Chair: Phil Hamill An Inter-Country Comparison of Lease Disclosures in the Assessment of Equity Risk: Evidence from the UK and Germany by Kraft, A. and Lopatta, K. The Qualitative Characteristics of Accounting Earnings and Stock Returns by Mohammady, A. Did Loan-Loss Provisioning by UK Banks Become More timely or Less timely After Adoption of IAS 39? by OHanlon, J. Financial Accounting and Reporting 4 Chair: Rachel Baskerville The Relationship Between Fair Value, Market Value and the Efficient Market Hypothesis wit Behavioural Implications on Fair Value Accounting for Banks by de Jager, P. Asset Impairment and the Disclosure of Private Information by Wells, P., Wright, A. and Vanza, S. The Impact of IFRS8 on Disclosure Practices of Developing Countries Companies: The Case of Jordan by Mardini, G., Crawford, L. and Power, D.M. Thursday 14 April, 1130 to 1230 Plenary Session Chair: Christine Helliar Old Laudanum in New Bottles? Financial Accounting Theory and Business, Financial and Accounting History by Richard Macve Great Hall Cadbury LT Room 139

Thursday 14 April, 1330 to 1530 Risk Chair: Karen Handley Incentives for Mandatory and Voluntary Risk Reporting Diversifications Within and Between Firms Across the USA, UK and Germany by Elshandidy, T., Fraser, I. and Hussainey, K. Quality and Determinants of Risk Reporting Evidence from Germany and Austria by Leitner-Hanetseder, S. Assessing the Communication of Risk During the Global Financial Crisis by Probohudono, A.G., Tower, G. and Rusmin, R. Issues in Corporate Finance 1 Chair: Mike Adams Does Managerial Entrenchment Motivate the Insurance Decision? by Jiang, W., Jia, J. and Adams, M. Managerial Discretion and the Value of Cash Proceeds from Asset Sales by Platikanova, P. Financing Choices: A Study of Entrepreneurial Firms in High-Tech Industries by Isachenkova, N. and Rodionova, Y. Dividends/R&D Chair: Andy Stark Management Views About the Determinants of Dividend Payout Policies in Pakistan by Khan, N., Burton, B. and Power, D. Dividend Displacement Effects in the UK by Dedman, E., Kungwal, T. and Stark, A.W. Market Valuation of R&D Expenditures by Horton, J. and Peng, B. Can R&D Be Used as a Means of Earnings Management? by Zhang, X. and He, Y. Financial Crises Chair: Bashir Tijjani How Private Firms Manage their Financial Policies During Crisis? Evidence from the Recent financial Crisis by Rehman, S.U. and Akbar, S. A Survey of the Causes and Impact of Global Financial Crisis on the Nigerian Stock Market by Tijjani, B. and Power, D.M. Corporate Governance in Developing Economies Chair: Christine Helliar Do Firms With Family Controlling Shareholders Perform Better? Evidence from Thailand by Boonyawat, K., Dixon, R. and Stratling, R. Corporate Governance: Some of the Reasons Companies in the Latin American Andean Region Adopt Good Principles by Mina, M., Helliar, C. and Monk, E. Corporate Governance Regulation and the Timeliness of Responses to New Disclosure Requirements by Oyelere, P. and Al-Jifri, K. Room 145 Room 3 Room 1C Room 1B Room 1A

Environmental Reporting Chair: Jeffrey Unerman Corporate Sustainability and Sustainability Reporting In Europe: The Perception of Social and Environmental Information in the Periiod 2003-2010 by Kaspereit, T. and Lopatta, K. Climate Change Reporting and Performance: Green Progress or Green Wash in the English and Welsh Water Industry by Cooper, S., Saal, D., Brewster, C. and Badran, A. Corporate Characteristics Associated with Vojuntary Carbon Disclosures in Australia by Johl, S. and Jackling, B. The Value of SER Information by Wong, R. and Millington, S. Investment Decision-Making Chair: Kojo Menyah Accounting for Timing Flexibility in the Evaluation of Irreversible Infrastructure Projects by Doan, P. and Menyah, K. The Effect of Changes in Book-Tax Income Difference on Bond Rating Changes: Empirical Study of Go Public Companies in Indonesia for the Period 2003-2010 by Rani, P. and Tjen, C. Issues in Corporate Finance 2 Chair: John OHanlon The Effects of Ownership and Stock Liquidity on the Timing of Repurchase Transactions by De Cesari, A., Espenlaub, S., Kurshed, A. and Simkovic, M. First Trading-Day Returns and Post-Issue Stock Performance of PRC Primary Foreign Listing Firms by Van der Zahn, J-L.W.M. The Life Cycle of Initial Public Offering Companies: A Panel Analysis of Chinese Listed Companies by Li, D. and Liu, J. Disclosures, Forecasts and Market Prices Chair: Phil Hamill Is More Disclosure Better? An Analysis of the UK Biotechnology-Pharmaceutical Sector by Hamill, P., Li, Y. and Wu, Y. The Value Relevance of Investor Relations by Agarwal, V., Bellotti, A., Nash, E.A. and Taffler, R. Portfolio Diversification and Environmental, Social or Governance Criteria: Responsible Investments Really Be Poorly Diversified? by Hoepner, A. Other Finance 2 Chair: John Ashton Valuation Services and Commitment: The Case of Impartial Business Valuations by Prokop, J. The price, quality and Distribution of Mortagage Payment Protection Insurance: Hedonic Pricing Approach by Ashton, J.K. and Hudson, R.S. A Must

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The Private Equity Business Model: On Terra Firma or Shifting Sands? by Haslam, C, Andersson, T. and Lee, E.