Ninth workshop - Financial Reporting Workshop

Aim of the workshop

Main conference topics:

The introduction and the effectiveness of IAS/IFRS
The role of financial reporting in capital markets
The relationship between financial reporting and corporate governance
Current and future reporting frameworks for risk/environmental disclosure
Social and environmental disclosure
Accounting choices and earnings quality
The role of annual reports and other types of business communication for financial reporting purposes
The role of narrative disclosure in financial reporting
Fraud in financial reporting
International accounting harmonization
Audit quality and financial statements

The aim of the Workshop is to discuss high quality papers on all aspects of financial reporting and business communication.

We encourage the submission of both empirical and theoretical papers and case studies addressing financial reporting issues.

All papers will be peer-reviewed prior to acceptance for the workshop;
each paper accepted for presentation will be assigned a discussant to enhance a thorough discussion.

Workshop program

Thursday 14th June

1.45 - 2.30 pm: Registration

2.40 - 3.20 pm Opening Plenary Session

Alberto Quagli, University of Genoa, Editor of Financial Reporting

Maurizio Sobrero, Chair Department of Management, University of Bologna

Marco Maria Mattei, Organising Committee, University of Bologna

2.40 - 3.20 pm: Plenary Speech

David Veenman, University of Amsterdam

Replication and transparency in accounting research

3.20 - 4.15 pm: Panel Discussion - Practice and research in financial reporting: Are we in a complicated relationship?

chair: Marco Maria Mattei, University of Bologna

Stefano Grumolato, Partner Ernest & Young Financial Services

Marco Bonfatti, BPER Group

Sabrina Gigli, University of Bologna

David Veenman, University of Amsterdam

4.15 - 4.45 pm: Coffee Break

4.45 - 6.30 pm: Parallel Sessions

ROOM 1 (ground floor) - CHAIR: STEFANO ZAMBON

Textual attributes and assurance of Integrated Reporting does new corporate disclosure add value?

Ariella Caglio, Gaia Melloni, Paolo Perego

Does integrated reporting durably reduce analysts’ forecast error?

Francesca Rossignoli, Riccardo Stacchezzini, Alessandro Lai

Mobilizing Intellectual Capital in the context of Integrated Reporting

Silvano Corbella, Cristina Florio,  Alice Francesca Sproviero, Riccardo Stacchezzini

Adoption of integrated reporting: what is gained and lost in local translation?

Svetlana Sabelfeld, John Dumay

ROOM 2 (ground floor) - CHAIR: MONICA BARTOLINI

The firm valuation process in M&A transactions: Evidence from Fairness Opinions in Italy

Lucie Courteau

An investigation of organizational effects of consolidated financial statement. An exploratory case study: Italian Municipalities

Cristian Carini, Laura Rocca, Monica Veneziani, Claudio Teodori

The impact of mergers and acquisitions on corporate performance: a global overview

Elsia Roncagliolo, Francesco Avallone

Trading activity and liquidity effects around private firm acquisition announcements: The case of earnouts versus other methods of payment

Eleonora Monaco, Gbenga Ibikunle, Riccardo Palumbo

ROOM 11 (first floor) - CHAIR: MASSIMILIANO BONACCHI

Accounting enforcement in the EU: corporate governance, auditors, and the national authority

Paola Ramassa, Alberto Quagli

Other comprehensive income and price, return, risk: what is value relevant? Evidence from Europe

Andrea Amaduzzi, Federica Doni,  Maria Vittoria Franceschelli, Murad Harasheh

Financial Reporting in Family Firms: how socioemotional wealth drives information quality

Mara Cameran, Domenico Campa, Angela Pettinicchio

The sustainability cross compliance of the commodities market in its relationship with derivative financial intruments

Alberto Manelli, Maria Leone

ROOM 22 (second floor) - CHAIR: MARIA GABRIELLA BALDARELLI

The impact of accounting and financial information on the efficiency of the company management system: an application to various SMEs in Cameroon

Jonas Tchapnga

The quality of Codes of Ethic:an empirical analysis in the Italian context

Katia Furlotti, Tatiana Mazza

Sustainability Reporting in Local Utilities Companies: A new basis for legitimacy theory in public services provision?

Francesco Badia

Integrating Reporting and risk disclosure in context. Different approaches, same results?

James Guthrie, Francesca Manes Rossi, Giuseppe Nicolò, Rebecca L. Orelli

8.00 pm: Dinner at “Cantina Bentivoglio” Restaurant – Via Mascarella, 4/b, Bologna

Cantina Bentivoglio – Google Maps

Friday 15th June

Parallel sessions 9.00 - 10.45 am

ROOM 2 (ground floor) - CHAIR: FRANCESCO AVALLONE

Reconciling different financial reporting incentives through the deferred tax accounts: Evidence on Italian private firms

Alessandro Mura, Fabrizio Piras

Earnings Management and large labour dismissals: a balance between political costs and ethics

Ionela Andreicovici, Nava Cohen, Silvia Ferramosca, Alessandro Ghio

The effects of competition on earnings management during the global financial crisis: empirical evidence from European-listed banks

Adele Caldarelli, Raffaella Casciello, Marco Maffei

ROOM 1 (ground floor) - CHAIR: STEFANO AZZALI

Board tenure and human capital development: an empirical investigation

Stefano Amato, Thomas Bassetti, Lorenzo Dal Maso, Nicola Lattanzi

Product market competition and bankruptcy prediction

Velia G. Cenciarelli, Marco Maria Mattei, Giulio Greco

The determinants of XBRL disclosure: evidence from Italian non-listed companies

Nicola Castellano, Bruno Maria Franceschetti, Andrea Fradeani, Davide Panizzolo

ROOM 12 (first floor) - CHAIR: REBECCA REVY ORELLI

Social and cultural structures explaining accounting mis-behaviour: does family moderate restatement?

Elisabetta Mafrolla, F. Matozza,  E. D’Amico

Do differences in national cultures affect cross-country earnings conservatism under ifrs?

Guermazi Walid, Khamoussi Halioui

The binding virtues of crowdfunding in an African context: a comparative study of two Cameroonian associations (2008-2018)

Jonas Tchapnga,  D. Germaine Tchapnga

Accountability and gambling enterprises: miths and paradoxes

Maria-Gabriella Baldarelli

10.45 - 11.15 am: Coffee break

Parallel sessions 11.15 am - 1.00 pm

ROOM 2 (ground floor) - CHAIR: SABRINA GIGLI

Real regulatory Capital Management and bank payouts: evidence from Available- for-Sale Securities

Michele Fabrizi, Elisabetta Ipino, Michel Magnan, Antonio Parbonetti

The notion of business model in accounting research. A literature review and directions for further research

Costanza Di Fabio, Francesco Avallone

The usefulness of regulatory capital for investors’ judgments in the Basel 3 framework

Alessandro Mechelli, Vincenzo Sforza, Alessandra Stefanoni, Riccardo Cimini

The volatility of Comprehensive Income (and OCI items) and its association with market risk for European banks

Manuela Lucchese, Alberto Incollingo, Ferdinando Di Carlo

ROOM 12 (first floor) - CHAIR: GIULIO GRECO

Intended and unintended consequences of going concern modifications on investors: evidence from the Italian Stock Market

Chiara Carlino Sandro Brunelli Alessandro Giosi

What explains compliance with sustainability assurance standards? A multi-level analysis

Nicola Dalla Via, Paolo Perego, Ans Kolk

Exploring the going concern statement, readability and length cues as distress indicators of Italian companies

Cristina Gianfelici, Giuseppe Savioli, Ben Youssef

Audit Enforcement Costs: evidences from Italy and Spain

Stefano Azzali, Tatiana Mazza, Fernando Alberto

ROOM 22 (second floor) - CHAIR: ANTONIO PARBONETTI

Is there a theory of the firm in non-financial reporting? The Case of Integrated Reporting

Mario Abela, Laura Girella, Giuseppe Marzo

Social reports of an Italian local government: a longitudinal analysis

Federica Farneti, James Guthrie, Marcello Canetto

The EU Directive on non-financial and diversity information: a new toothless tiger is born?

Charl de Villiers, John Dumay, Federica Farneti

Assessing non-financial performance indicators through business model: evidence from the pharmaceutical industry in the UK

Laura Bini, Lorenzo Simoni, Francesco Dainelli, Francesco Giunta

1.00 - 1.30 pm: Closing Session (Aula Magna)

1.30 - 2.30 pm: Light Lunch (Aula Magna)

Speakers

Organization

Your paper

Do you have a paper you wish to be considered for the presentation at the workshop?

Submit your paper

Email a 1.000 word abstract or a full paper to financialreportingix@unibo.it

Acceptance

Submitting Authors will be notified of acceptance

Completed papers

Fiinal inclusion in the programme will be contingent on receiving the full paper!

Publication

Conference papers might be considered and have a fast track for publication in Financial Reporting!

Submit a paper:

Should you wish to have a paper considered for the presentation at the workshop, please email a 1.000 word abstract or a full paper by 11 March 2018 to the following e-mail address: financialreportingix@unibo.it

Submitting Authors will be notified of acceptance by 30 March 2018. Please note that final inclusion in the programme will be contingent on receiving the full paper by 20 May 2018.

At the choice of the Authors, conference papers might be considered and have a fast track for publication in Financial Reporting.

Scientific committee

Organizing committee

Maria Gabriella Baldarelli

University of Bologna

Monica Bartolini

University of Bologna

Marco Maria Mattei

University of Bologna

Sabrina Gigli

University of Bologna

The venue

School of Economics, Management and Statistics of the University of Bologna

Accomodation

HOTEL SAN GIORGIO ***
single room € 54 (one single bad)

double room € 79

When booking use the code “Convenzione UniBo”

ART HOTEL OROLOGIO ***S

single room € 122 (breakfast included)

double room € 152 (breakfast included)

Links for reservation:

https://www.bolognarthotels.it/en/event/financial-reporting-ix-workshop-2

https://www.bolognarthotels.it/evento/financial-reporting-ix-workshop/

ART HOTEL DEI COMMERCIANTI ****

single room € 119 (breakfast included)

double room € 162 (breakfast included)

Links for reservation:

https://www.bolognarthotels.it/en/event/financial-reporting-ix-workshop-2

https://www.bolognarthotels.it/evento/financial-reporting-ix-workshop/

ART HOTEL NOVECENTO ****

single room € 119 (breakfast included)

double room € 162 (breakfast included)

Links for reservation:

https://www.bolognarthotels.it/en/event/financial-reporting-ix-workshop-2

https://www.bolognarthotels.it/evento/financial-reporting-ix-workshop/

Registration

All the values included VAT

Fees

Early Registration

Before 10 June 2018

PhD Student €50

Research assistant,Research fellow, Assistant professor €75

Associate Professor, Full Professor €95

Other €130

Late Registration

After 10 June 2018

PhD Student €55

Research assistant,Research fellow, Assistant professor €90

Associate Professor, Full Professor €110

Other €160

Registration fee includes

Congress Participation
Congress Kit
June 14th Coffee Break and Dinner
June 15th Coffee Break and Light Lunch

How to register for the workshop

The conference fee can be paid via bank transfer only, to:

Account name: ALUMNI ECONOMIA E PROFESSIONE

Bank: CREDITO DI ROMAGNA SPA – Filiale di Faenza

IBAN: IT71B0327323700000420101691

Causal Transfer: “Registration Fee – IX FR Workshop”

Aim of the workshop

Main conference topics:

Workshop program

1.45 - 2.30 pm: Registration

2.40 - 3.20 pm Opening Plenary Session

2.40 - 3.20 pm: Plenary Speech

3.20 - 4.15 pm: Panel Discussion - Practice and research in financial reporting: Are we in a complicated relationship?

4.15 - 4.45 pm: Coffee Break

ROOM 1 (ground floor) - CHAIR: STEFANO ZAMBON

ROOM 2 (ground floor) - CHAIR: MONICA BARTOLINI

ROOM 11 (first floor) - CHAIR: MASSIMILIANO BONACCHI

ROOM 22 (second floor) - CHAIR: MARIA GABRIELLA BALDARELLI

8.00 pm: Dinner at “Cantina Bentivoglio” Restaurant – Via Mascarella, 4/b, Bologna

ROOM 2 (ground floor) - CHAIR: FRANCESCO AVALLONE

ROOM 1 (ground floor) - CHAIR: STEFANO AZZALI

ROOM 12 (first floor) - CHAIR: REBECCA REVY ORELLI

10.45 - 11.15 am: Coffee break

ROOM 2 (ground floor) - CHAIR: SABRINA GIGLI

ROOM 12 (first floor) - CHAIR: GIULIO GRECO

ROOM 22 (second floor) - CHAIR: ANTONIO PARBONETTI

1.00 - 1.30 pm: Closing Session (Aula Magna)

1.30 - 2.30 pm: Light Lunch (Aula Magna)

Speakers

Prof. Thorsten Sellhorn

Massimiliano Bonacchi

Stefano Azzali

Pierluigi Marchini

Organization

Your paper

Submit your paper

Acceptance

Completed papers

Publication

Submit a paper:

Scientific committee

Marco Allegrini

Massimiliano Bonacchi

Saverio Bozzolan

Sabrina Gigli

Francesco Giunta

Andrea Lionzo

Pier Luigi Marchini

Marco Maria Mattei

Antonio Parbonetti

Pietro Mazzola

Claudio Teodori

Organizing committee

Maria Gabriella Baldarelli

Monica Bartolini

Marco Maria Mattei

Sabrina Gigli

The venue

School of Economics, Management and Statistics of the University of Bologna

Accomodation

Sponsors

Host University

Registration

Fees

Early Registration

Late Registration

Registration fee includes

How to register for the workshop

Author: Laura Bini

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