39th EAA Doctoral Colloquium, which will be held in Espoo, Finland, 20-23 May, immediately before the Annual Congress of the European Accounting Association. The EAA Doctoral Colloquium is organised in conjunction with the EAA Annual Congress. The aim of the Doctoral Colloquium is to provide an...

Topics: - incentives to abide or not by accounting standards; - practices of standard setters, auditors, and accountants; - internal control deficiencies; - accountant professionalization surrounding the fraud concept; - legitimization of standards and best practices; - failure of monitoring...

We estimate empirically the impact of the insolvency and bankruptcy code (IBC) on corporate leverage in India. The analysis builds on the Prowess database. For the estimations we use the difference in differences approach, where listed firms are used as the control group. We find that the IBC...

We examine the effect of regional favoritism on firms’ access to credit. Using firm-level data on a large sample of 29,000 firms covering 48 countries, we investigate the hypothesis that access to credit of firms is higher in the birth regions of national political leaders. We find evidence...

This EDEN Seminar will focus on establishing the domain of management accounting as a topic for research. As well as seeking to provide a grounding in the kinds of issues that typically comprise management accounting research a significant emphasis will be placed on developing an understanding...

We introduce shocks to the availability of US dollar funding for non-US financial intermediaries in a two-country New Keynesian model with financial frictions. Such dollar shortages lead to uncovered interest rate parity deviations and have a significant negative effects on the macroeconomy....

It is fundamental to analyze what happened in the post-pandemic, pushing researchers to develop novel theories and approaches for a more resilient future. CONFERENCE TRACKS 2022 - Opportunity generation and early business development - Business models (growth, performance), international...

This 19th Research Workshop will address: Part 1: INTERNATIONAL CORPORATE GOVERNANCE (including Comparative Governance, Sectoral Governance and Legal, Compliance in specific countries) Part 2: STRATEGIC DIRECTION (including Owners Strategy, Strategic Board Directives, Board Composition, Board...

Theme: “The power of digitalization in making the world smarter and more sustainable” This 4th Research Workshop will address: Part 1: DIGITAL TRANSFORMATION AND DIGITAL STRATEGY, BUSINESS AND ORGANISATION Part 2: GOVERNANCE AND MANAGEMENT OF ARTIFICIAL INTELLIGENCE Part 3: GOVERNANCE AND...

We estimate empirically the debt limits and debt capacity of listed manufacturing firms in Nigeria over the period 2005-2019. The analysis contributes to our understanding of the financial constraints of the firms, and their scope to absorb shocks and finance growth using the debt market. The...