European Accounting Review
2020 Annual Conference
19-20 November, 2020
Virtual EAR Conference
The 2020 European Accounting Review Annual Conference will be held online. This is justified due to the extended uncertainty during the fall of 2020 surrounding the development of the COVID situation, as well as due to limitations in travelling across Europe. The Conference is organized by EAR with hosting and support by the European Accounting Association.
Expected Schedule (all times CET)
Thursday, 19 November
Paper 1: 12.00 to 13.15 (Discussant: Stefano Cascino, LSE)
“Corporate reporting and users’ information needs – A preparer perspective” by Kathrin Oberwallner (Ludwig-Maximilians-Universitat Munchen), Christoph Pelger* (University of Innsbruck), and Thorsten Sellhorn (Ludwig-Maximilians-Universitat Munchen). Paper here.
Paper 2: 13.45 to 15.00 (Discussant: Xinyu Zhang, Cornell University)
“Probabilistic Audits and Misreporting – The Influence of Audit Process Design on Employee Behavior” by Corinna Ewelt-Knauer (Justus-Liebig-University Giessen), Sandra Winkelmann* (Justus-Liebig-University Giessen), and Anja Schwering (University of Potsdam). Paper here.
Paper 3: 15.30 to 16.45 (Discussant: Zahn Bozanic, Florida State University)
“The credit-risk relevance of loan impairments under IFRS 9 for CDS pricing: Early evidence” by Romain Oberson* (Laval University). Paper here.
Editorial Board Meeting: 17.15 to 18.30
Friday, 20 November
Friday, 20 November
Paper 4: 12.00 to 13.15 (Discussant: Ulrich Schäfer, University of Zurich)
“Digitalized Information Sharing in a Multi-Tier Supply Chain Relationship” by Clemens Löffler* (FHWien der WKW). Paper here.
Paper 5: 13.45 to 15.00 (Discussant: Gaizka Ormazábal, IESE)
“Institutional Blockholders and Voluntary Disclosure” by Xiaochi Ge* (Cass Business School), Pawel Bilinski (Cass Business School) and Arthur Kraft (Cass Business School). Paper here.
Paper 6: 15.30 to 16.45 (Discussant: Igor Goncharov, Lancaster University)
“Does Citizens’ Financial Literacy Relate to Bank Transparency?” by Justin Jin (McMaster University), Kiridaran Kanegaretnam (York University), Yi Liu* (Trent University), and Maoyong Cheng (Xi’an Jiotong University). Paper here.
Paper 7: 17.15 to 18.30 (Discussant: Dmitri Byzalov, Temple University)
“Cost Stickiness and the Accuracy of Peer-Based Valuation Models” by Niklas Kreilkamp* (Justus Liebig Universitat Giessen), Arnt Wöhrmann (Justus Liebig Universitat Giessen), and Sophie Teichmann (Justus Liebig Universitat Giessen). Paper here.
Sessions are expected to run as follows: 20 min. presentation for speaker, 15 min. presentation for discussant, 30 min. for open questions.
All sessions will be hosted via EAA-ZOOM.
Attendance will by invitation. Invitation requests are open to European Accounting Association members from October 15 to October 30. Being a member of the EAA does not guarantee receiving an invitation, as capacity is limited. Early requests are therefore encouraged.
Please request an invitation to attend the conference as audience (with access to Q&A to the panellists) here: https://us02web.zoom.us/webinar/register/WN_LiZNl1AXSjW7g8gXVPIgqw
Invitations will be sent out after October 30, once registration closes.
If you are not yet a member of the European Accounting Association, you can register here: http://www.eaa-online.org/r/how_to_become_a_member