INTACCT Colloquium

   Frankfurt

Johann-Wolfgang Goethe-University(Frankfurt)

28th February - 1st March 2008

  

Below you will find more information on this workshop session and comments from our Researchers after the event.

  

Day 1, 28th February

Early stage researchers present the first drafts of their research proposals on the following topics:

  • Voluntary IFRS adoption by EU private firms and its consequences (Ursa Kosi)
     
  • The Change in Loan Loss Provisioning Practice of European Banks after IFRS Adoption (Zoltan Novotny-Farkas)
     
  • Institutional Determinants of Accounting Policy Choice under IAS/IFRS (Elena de las Heras)
     
  • The Effect of the Spanish Financial Act (44/2002) on Audit Quality and Earnings Management Practices (Elena de las Heras)

  

Theodosia KonstantinidiTHEODOSIA KONSTANTINIDI University of Varna Early Stage Researcher Comments:

"The purpose of the Frankfurt Colloquium was to give the opportunity to Early Stage Researcher's to present and discuss their PhD proposals.  From this event, I expected to get feedback on my PhD proposal and guidance on how to proceed.  All faculty members gave considerable attention to all presentations and made useful comments.  I found the workshop very valuable."

  

Day 2, 29th February

Early stage researchers present the first drafts of their research proposals on the following topics:

  • The Effects of IFRS Adoption on Information Asymmetry (Ulf Brüggemann)
     
  • IFRS Adoption in Europe and Investment-Cash Flow Sensitivity: Outsider versus Insider Economies (Ahmed Tahoun)
     
  • Does Higher Quality Accounting Lead to More Dispersed Ownership? (Ahmed  Tahoun)
     
  • Properties of Accruals and the Accrual Anomaly Across Aifferent GAAP Regimes (Theodosia Konstantinidi)
     
  • INTACCT faculty and Early Stage Researchers discuss about future Research Strategy and administrative issues

  

URSA KOSI University of Macedonia Early Stage Researcher Comments:Ursa Kosi

"This was the first INTACCT Colloquium where researchers had an opportunity to present the research ideas they had generated so far.  Some ideas were more and some less developed.  We were all hoping for faculty members to give us honest feedback about the quality of the ideas and their feasability.

I presented two ideas, one of which was less developed and got very useful feedback.  Discussants pointed out some important issues I also need to think about while implementing these ideas.  Overall, the discussion was extremely useful and helped to improve the ideas.  In addition, it was a good experience to present in front of the audience that is greatly involved in the discussion and to argue about your ideas and defend them.

It was extremely useful to get familiar with the research topics of fellow researchers and find out what are potential areas for future joint work.  Also, we had an enjoyable visit to one of the leading banks in Frankfurt and a short talk with their CFO.  They hosted us in one of the tallest buildings in Frankfurt, so we could enjoy the view of the city, too.

I attended this event as a presenter."

   

Day 3, 1st March

Presentations on the topics

  • Top Level Executive Characteristics and Earnings Attributes (Yuping Jia, visiting researcher from Tilburg University)
     
  • Earnings Management to Reach Earnings Targets – Evidence from China and Germany

   

Zoltan Novotny-FarkasZOLTAN NOVOTNY-FARKAS University of Frankfurt Early Stage Researcher Comments:

"I discussed my first research proposal with faculty and other young researchers.  I got some valuable comments and people confirmed that I am on the right track with my research questions.  Further, I gained administrative skills as I was involved in organizing the colloquium.

All the visitors enjoyed the event and all things I was responsible for went well."