Phd Thesis In Fair Value Accounting

One of the main aims of the seminar will be to develop students’ abilities to identify significant research questions and appropriate empirical methods.Emphasis will also be placed on data and institutional issues, and how these can present both constraints and opportunities for European researchers.

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The Lüneburger Heide, a favorite vacation region, lies close by, as do the North Sea and the Baltic.

Hannover, the capitol of Lower Saxony, is an hour away and it takes just 2-3 hours to reach Berlin.

Please find more details below: Venue: Leuphana University Lüneburg, Germany, “Campus Scharnhorststraße”.

The address is: Scharnhorststraße 1, 21335, Lüneburg.

EM Jimi Siekkinen defends his doctoral thesis in accounting: ”Within and Cross-Country Differences in the Value Relevance of Fair Values”.

A research educational seminar for Ph Ds titled “Empirical Corporate Governance, Accounting & Auditing Research” will be arranges on the day before conference. THE EFFECTS OF RECOGNIZED LEVEL 3 FAIR VALUE ON MANAGER SELLING DECISIONS By Karen Y. Virginia Commonwealth University, 2015 Major Directors: Benson Wier, Dean’s Scholar Professor of Accounting, and Alisa Brink, Associate Professor of Accounting This study examines the effects… A thesis (or dissertation) submitted in partial fulfillment of the requirements for the degree of Doctor of Philosophy at Virginia Commonwealth University.In 2010 Yaroslav Mozghovyi became a member of the International Center for Banking and Corporate Governance.As a member of the center he took part in several different projects, concerning joint research, was a member of the organizing committees of the international conferences on corporate governance (in Sumy, Helsinki, Pisa, Paris, Milan, Nuremberg etc.).Siekkinen has also studied the link between the use of auditing services and the assessment of complex financial instruments.The results show that companies in economically stable countries benefit from using the so-called Big 4 auditors, while in economically unstable countries the influence is de facto more negative.In his study of thirty-four countries that apply IFRS regulations, Siekkinen shows that in companies from countries with well-developed investor protection legislation, there is a better quality in the reporting of financial instruments."In countries with poor levels of investor protection, investors have no confidence in fair value reporting and instead rely entirely on market value," claims Siekkinen.The results of the thesis are of relevance for three main groups: Companies can adopt the proposals for good corporate governance in order to guarantee high quality accounting, investors can require companies to follow recommendations in order to improve investor protection, and decision-makers can use the information to develop their auditing standards.Time will also be allowed for discussion of students’ own research plans, and for discussion of opportunities that exist for new research.Organizers: Leuphana University Lüneburg, Virtus Global Center for Corporate Governance, Virtus Interpress Key Topics : Nicola Moscariello, Ph D, Associate Professor, University of Naples II, Italy Prof. Student at the Department of Economics at Ghent University (Belgium).


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