Virtus InterPress

Accepted papers on 17.06.2013

On this page you may take a look at the papers that were accepted to be presented at the conference. Other papers are in the process of the reviewing at the moment. We expect to receive the results of the review before the 1st of July.

HAS FINANCIAL REPORTING QUALITY IMPROVED? AUSTRALIAN AND NEW ZEALAND EVIDENCES by Omar Al Farooque, UNE Business School , University of New England, Australia, Lan Sun, UNE Business School , University of New England, Australia

A FINANCIAL RISK AND FRAUD MODEL COMPARISON OF BEAR STEARNS AND LEHMAN BROTHERS: WAS THE RIGHT OR WRONG FIRM BAILED OUT? by Hugh Grove, University of Denver, USA, Maclyn Clouse, University of Denver, USA

RISK MANAGEMENT LESSONS LEARNED: COUNTRYWIDE REPORT by Hugh Grove , University of Denver, USA, Maclyn Clouse, University of Denver, USA, Gordon Yale, Yale & Company, Denver CO, USA

INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) AND FINANCIAL REPORTING QUALITY IN EMERGING ECONOMIES: EVIDENCE FROM CHINA AND HONG KONG by Matthias Nnadi, School of Management, Cranfield University, UK

GLCS TRANFORMATION PROGRAM, AUDIT COMMITTEE AND FINANCIAL REPORTING QUALITY: EVIDENCE FROM MALAYSIA by Nurul Nazlia Jamil, International Islamic University Malaysia, Malaysia

A CONCEPTUAL FRAMEWORK OF CONSENSUS-BASED CORPORATE GOVERNANCE IN ISLAMIC BANKS by Monal Abdel-Baki, Durban University of Technology, South Africa, Valerio Leone Sciabolazza, University of Rome ‘La Sapienza’, Italy

DOES AUDIT EVIDENCE TYPE EFFECTS ON QUALITY OF AUDITOR’S OPINION? by Mohamed Zakari, Tripoli University, Libya

A NOTE ON THE PERVERSE DECISION PROCESS OF THE BASEL COMMITTEE by Giorgio Szegö, “La Sapienza” Università di Roma, Italy

ANTI-MONEY LAUNDERING RECOMMENDATIONS FOR CASH-BASED ECONOMIES IN WEST AFRICA by Ronald H Mynhardt, University of South Africa, South Africa, Johan Marx, University of South Africa, South Africa

THE EXTENT AND QUALITY OF ANNUAL REPORTS DISCLOSURE: THE CASE OF LISTED FIRMS IN GHANA by Ben K. Agyei-Mensah, CEO, UTRAK Capital Management Ltd., Ghana

FAIR VALUE ACCOUNTING AND PROCYCLICALITY: ACCOUNTING FOR SECURITIZATION by Masaki Kusano, Graduate School of Economics, Kyoto University, Japan

THE TWOFOLD BETRAYAL OF COOPERATIVE BANKING by Elisabeth Paulet, France business school, France

INVESTMENT IMPACT: SOVEREIGN WEALTH FUNDS, CORPORATE GOVERNANCE AND STOCK CORPORATE MARKETS by Dimitrij Euler, University of Cambridge, UK

COMPARING LEVERAGE RATIOS FOR BASEL II AND BASEL III by Frednard Gideon, University of Namibia, Namibia

THE FORM OF DEBT AND STOCK RETURNS by Khamis Al-Yahyaee, Sultan Qaboos University, Oman

RISK AVERSE INSIDERS WITH SPECIFIC OBJECTIVE FUNCTION AND CAPITAL STRUCTURE CHOICE IN EUROPEAN EMERGING ECONOMIES by Matjaž Črnigoj, Institute for Economic research, Slovenia

FORWARD-LOOKING QUANTITATIVE INFORMATION IN ITALIAN LISTED FIRMS. EMPIRICAL EVIDENCE IN 2006-2010 by Alessandro d’Eri, Roma Tre University, Italy, Marco Tutino, Roma Tre University, Italy, Carlo Regoliosi, Roma Tre University, Italy

THE VALUE RELEVANCE OF EARNING MANAGEMENT IN MANUFACTURING INDUSTRIES BEFORE AND DURING THE FINANCIAL CRISIS by Luca Fornaciari, University of Parma, Italy, Stefano Azzali, University of Parma, Italy, Tatiana Mazza, University of Parma, Italy

HOW HAVE THE IAS/IFRS ADOPTION AFFECTED EARNINGS MANAGEMENT IN EU? THE EFFECT OF THE ABSENCE/DIVERGENCE OF REGULATION AND OF LEGAL ENFORCEMENT by Riccardo Cimini, University of Tor Vergata, Italy, Alessandro Mechelli, University of Tuscia, Italy

DISCLOSURE PRACTICES AND FINANCIAL CRISIS: EMPIRICAL EVIDENCES IN THE EUROPEAN INSURANCE INDUSTRY by Irma Malafronte, University of Naples “Parthenope” , Italy, Maria Grazia Starita, University of Naples “Parthenope” , Italy

CLUSTER CHARACTERISTICS, BUSINESS STRATEGY AND EARNINGS MANAGEMENT by Mei-Sen Pak, School of Business, Monash University, Sunway Campus, Malaysia, Ferdinand. A. Gul, School of Business, Monash University, Sunway Campus, Malaysia, Mahendhiran Nair, School of Business, Monash University, Sunway Campus, Malaysia

DISTRESSED VERSUS HEALTHY FIRMS: ACCOUNTING CHOICES ON HUMAN RESOURCES by Antonella Silvestri and Stefania Veltri, Università della Calabria, Italy

Corporate Governance Experts Global Repository
Merio Honor Честь
Ryoushin Conscience Совесть
Kouki Nobility Доброе имя