We are delighted to announce The 2023 International Conference on Sustainability, Environment, and Social Transition in Economics and Finance (SESTEF 2023). The conference, jointly organized by University of Southampton Business School (University of Southampton, UK), Audencia Business School,...

Im März 2023 kommt es in den USA zum größten Bankenkollaps seit der Finanzkrise von 2008. Steigende Inflationsraten, verursacht durch die hohen Energiepreise infolge des Ukraine-Kriegs, und anhaltende Lieferkettenprobleme zwingen die US-Notenbank zu dramatischen Leitzinserhöhungen. Daraufhin...

The Forum will focus on the topic of accounting for intangible assets. We encourage researchers to contribute evidence on intangible assets from a variety of perspectives. Particular areas of interest include: - Recognition and measurement (Internally generated assets , Internally generated vs...

The anticipation of a future bailout of distressed firms worsens ex ante adverse selection, causing a market freeze at present and inviting government intervention ("bailout trap"). When firms of heterogenous qualities raise financing, high-quality firms are willing to bear adverse selection...

Papers presented at the annual meeting will mostly include those submitted by individuals. Session chairs are also invited to propose a full session of up to three papers based on a specific topic. ARIA encourages a broad and varied participation thus the highest quality meeting for attendees...

The ECB Forum on Central Banking brings together central bank governors, academics, financial market representatives, journalists and others to exchange views on current policy issues and discuss the Forum’s key topic from a longer-term perspective.

We are calling on accounting researchers, educators, and practitioners to join us to help address some of today’s most pressing issues: climate change, global pandemics, and supply chain disruptions, to name a few. To address these issues, we need to stretch our mindset and look beyond the...

Firms must transform production processes towards sustainable technologies in response to climate change and the emergence of policies aiming to curb carbon emissions. The energy shock due to the war in Ukraine renders this transformation not only important, but also urgent. All this requires...