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XIII WORKSHOP ON EMPIRICAL RESEARCH IN FINANCIAL ACCOUNTING

23/01/2019

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PROGRAM

 

XIII WORKSHOP ON EMPIRICAL RESEARCH IN FINANCIAL ACCOUNTING

Castellón, 23-25 January 2019

 

Wednesday 23 January

 

14:30pm – 15:00pm

Registration

 

15:00pm – 15:30pm Opening session.

Room: Saló d'Actes

Eva Alcón Soler, Rector of Jaume I University

Vicent Aragó Manzana, Chair of the Accounting and Finance Department, Jaume I University

José Luis Blasco, Dean of Law and Economics Faculty, Jaume I University

Juan Manuel García Lara, Scientific Committee

Belén Gill de Albornoz Noguer, Organising Committee & AECA Professorship

Juan Ángel Lafuente Luengo, Ciutat de Castelló Professorship

 

15:30pm – 17:15pm Session 1. Disclosure.

Room: Saló d'Actes Chair: Begoña Giner Inchausti, University of Valencia

Paper 1. Determinants of Alternative Performance Measures’ Disclosure Quality: Evidence from Germany

Presenting author: Stephanie Jana, ESCP Europe Berlin

Coauthors: Steffen Schneider

Discussant: Jens Mueller, University of Paderborn

 

Paper 2. Missing narratives: An analysis of biases in sample selection and variable choice in textual analyses

Presenting author: Encarna Guillamón Saorín, Carlos III University

Coauthors: Andrea Bafundi, Beatriz García Osma

Discussant: Marco Trombetta, IE Business School

 

Paper 3. Board human capital and disclosure quality in high growth firms

Presenting author: Francisco Bravo, University of Sevilla

Coauthors: Cristina Abad

Discussant: Stephanie Jana, ESCP Europe Berlin

 

17:15pm – 17:45pm

Coffee break

 

17:45pm – 19:30pm Parallel sessions. Session 2. Acquisitions and other external shocks.

Room: Saló d'Actes Chair: Facundo Mercado, University of Warwick

Paper 4. Disclosure Regulation and Corporate Acquisitions

Presenting author: Miguel Duro, IESE

Coauthors: Pietro Bonetti, Gaizka Ormazabal

Discussant: Flora Muiño, University of La Coruña

 

Paper 5. Corporate Social Responsibility and Financial Reporting Quality: Evidence from CSR-Disasters

Presenting author: Irina Gazizova, Carlos III University

Coauthors: Juan Manuel García Lara, Beatriz García Osma

Discussant: Emma García Meca, Polytechnic University of Cartagena

 

Paper 6. Earnings Management of Target Firms and Deal Premiums: The Role of Industry Relatedness

Presenting author: Héctor Fabio Perafán Pena, University of Valencia

Coauthors: Belén Gill de Albornoz, Begoña Giner Inchausti

Discussant: Miguel Duro, IESE

 

Session 3. Research Forum. Development papers.

Room 104 Chair: Francisca Pardo, University of Valencia

Paper 7. Does accounting standards change on equity-liability classification matter? Evidence from cooperative entities

Presenting author: Fernando Polo, Polytechnic University of Valencia

Coauthors: Sergio Marí-Vidal

Discussant: Lucía Mellado Bermejo, UNED

 

Paper 8. Evaluating the impact of compliance with governance recommendations on firm performance: the case of Spain

Presenting author: Manuel Nuñez, University Ramón Llull

Coauthors: Josep Mª García Blandón

Discussant: Fabrizio Di Meo, University of Alcalá

 

Paper 9. Position, strategy and effectiveness in the lease standard-setting process: special attention to the Big Four audit firms

Presenting author: Lucía Mellado Bermejo, UNED

Coauthors: Laura Parte Esteban

Discussant: Rubén Porcuna, University of Valencia

 

Paper 10. Sustainable Or Not Sustainable? The Nature of the Board of Directors: “Enhancer” of Sustainable Performance

Presenting author: Nour Chams, University Ramón Llull

Coauthors: Josep Mª García Blandón

Discussant: Miguel Arce, University of Valencia

 

20:45pm

Dinner Hotel Luz  

Thrusday 24 January

8:45am – 10:30am Session 4. Financial intermediaries.

Room Saló d'Actes Chair: Fabrizio Di Meo, University of Alcalá 
 
Paper 11.
Banking crises, Accounting choices and the Spare tire effect

Presenting author: Marco Trombetta, IE Business School

Coauthors: Claudia Imperatore

Discussant: Facundo Mercado, University of Warwick 


 
Paper 12.
Analyst versus machine-learning predictions of risk

Presenting author: William Rees, University of Edinburgh 

Coauthors: Alistair Haig

Discussant: Enrique Salvador Aragó, Jaume I University 


 
Paper 13.
The role of accounting quality during mutual fund re-sales

Presenting author: Facundo Mercado, University of Warwick

Coauthors: Silvina Rubio, Mariano Scapin

Discussant: Joaquin Peris Peris, CEMFI

 

10:30am – 11:00am

Coffee break 


 
11:00m – 12:00am Academic keynote.

Room: Saló d'Actes Chair: Miguel Duro, IESE 
 
Keynote: Fair Value Accounting: Perspectives for Future Research; 

Catherine Shakespeare, Ross School of Business, University of Michigan

 

 12:15am-14:00pm Session 6

Session 6. Gender issues and top executives' characteristics.

Room: Saló d'Actes Chair: Miguel Arce, University of Valencia  
 
Paper 17.
 CEO and CFO Gender and Firm Wide Insider Trading

Presenting author: Beatriz García Osma, Carlos III University

Coauthors: Iain Clacher, Elvira Scarlat, Karin Shields

Discussant: Shuo Wang, Groningen University 


 
Paper 18. Gender, Experience and Power Faultiness and their Effects on CSR Disclosure

Presenting author: Emma García Meca, Polytechnic University of Cartagena

Coauthors: M. Camino Ramón Llorens, M. Consuelo Pucheta

Discussant: Irina Gazizova, Carlos III University 


 
Paper 19. Firms Suffering from Sadness: A Study of CEO Shock Tolerance and Firm Performance

Presenting author: Joaquin Peris Peris, CEMFI

Coauthors: Beatriz García Osma

Discussant: William Rees, Edinburgh University

14:00pm – 15:30pm

Conference lunch

18:00pm

Bus departure Hotel Luz

18:30pm

Visit Cuevas de Vall d’Uxó

20:30pm

Dinner 

Friday 25 January

9:30am – 11:15am Parallel sessions. Session 5. Audit and enforcement.

Room: Saló d'Actes Chair: William Rees, Edinburgh University 
 
Paper 14.
 
Forbearance or punishment: Does the stock market value past nonGAAP reporting around material restatements?

Presenting author: Jens Mueller, University of Paderborn

Coauthors: Soenke Sievers, Christian Sofilkanitsch

Discussant: Encarna Guillamón Saorín, Carlos III University 


 
Paper 15. 
Spend Money to Make Money? Voluntary Audit Reviews and Firms’ Cost of Debt

Presenting author: Shuo Wang, Groningen University

Coauthors: Vlad-Andrei Porumb, Yasemin Karaibrahimoglu

Discussant: Belén Gill de Albornoz Noguer, Jaume I University  


 
Paper 16.
 Market Reaction to Ethical Failures in the Audit Profession

Presenting author: Rubén Porcuna, University of Valencia

Coauthors: Cristina de Fuentes

Discussant: Héctor Perafán Pena, University of Valencia

 

11:15am – 11:45am

Coffee break 


 
11:45am – 13:15pm

Editors Panel: What does accounting research has to offer to society? 
 
Moderator: Catherine Shakespeare, Ross School of Business, University of Michigan. 
 
Keynote: Rewards to university investment in research Flora Muiño, University of La Coruña, Associate Editor of Spanish Journal of Finance and Accounting 
 
Journal editors: 

Speaker 1. Juan Manuel García Lara, Carlos III University, Joint Editor in Chief Accounting and Business Research 

Speaker 2. Beatriz García Osma, Carlos III University, Incoming Editor European Accounting Review

Speaker 3. Marco Trombetta, IE Business School, Editor in Chief Journal of Accounting and Public Policy

 

13:15 pm – 13:45pm

Best paper award and closing session

13:45pm – 15:30pm

Lunch Workshop Venue 

 


Patronos
Logo patrono

Información de contacto

bego

Begoña Andrés Sanchéz
Teléfono: 964 38 72 22
jornadas@fue.uji.es


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