{"id":1302,"date":"2020-11-05T17:13:47","date_gmt":"2020-11-05T16:13:47","guid":{"rendered":"https:\/\/eaa-online.org\/arc\/blog\/blog\/european-accounting-review-2020-annual-conference\/"},"modified":"2022-10-17T07:57:39","modified_gmt":"2022-10-17T05:57:39","slug":"european-accounting-review-2020-annual-conference","status":"publish","type":"post","link":"https:\/\/eaa-online.org\/arc\/blog\/2020\/11\/05\/european-accounting-review-2020-annual-conference\/","title":{"rendered":"European Accounting Review 2020 Annual Conference"},"content":{"rendered":"<p class=\"MsoNormal\">\n<p style=\"text-align: center;\" align=\"center\"><img decoding=\"async\" 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alt=\"\" \/><br \/>\n<!-- [if gte vml 1]><v:shapetype id=\"_x0000_t75\" coordsize=\"21600,21600\" o:spt=\"75\" o:preferrelative=\"t\" path=\"m@4@5l@4@11@9@11@9@5xe\" filled=\"f\" stroked=\"f\">\n<v:stroke joinstyle=\"miter\"\/>\n<v:formulas>\n<v:f eqn=\"if lineDrawn pixelLineWidth 0\"\/>\n<v:f eqn=\"sum @0 1 0\"\/>\n<v:f eqn=\"sum 0 0 @1\"\/>\n<v:f eqn=\"prod @2 1 2\"\/>\n<v:f eqn=\"prod @3 21600 pixelWidth\"\/>\n<v:f eqn=\"prod @3 21600 pixelHeight\"\/>\n<v:f eqn=\"sum @0 0 1\"\/>\n<v:f eqn=\"prod @6 1 2\"\/>\n<v:f eqn=\"prod @7 21600 pixelWidth\"\/>\n<v:f eqn=\"sum @8 21600 0\"\/>\n<v:f eqn=\"prod @7 21600 pixelHeight\"\/>\n<v:f eqn=\"sum @10 21600 0\"\/>\n<\/v:formulas>\n<v:path o:extrusionok=\"f\" gradientshapeok=\"t\" o:connecttype=\"rect\"\/>\n<o:lock v:ext=\"edit\" aspectratio=\"t\"\/>\n<\/v:shapetype><v:shape id=\"Picture_x0020_1\" o:spid=\"_x0000_i1025\" type=\"#_x0000_t75\" style='width:338.25pt;height:48pt;visibility:visible;mso-wrap-style:square'>\n<v:imagedata src=\"file:\/\/\/C:\/Users\/wsa18fvu\/AppData\/Local\/Temp\/msohtmlclip1\/01\/clip_image001.png\" o:title=\"D721B7D\"\/>\n<\/v:shape><![endif]--><!-- [if !vml]--><!--[endif]--><\/p>\n<p style=\"text-align: center;\" align=\"center\"><strong><span style=\"font-size: 13.5pt; color: navy;\">European Accounting Review<\/span><\/strong><\/p>\n<p style=\"text-align: center;\" align=\"center\"><strong><span style=\"font-size: 13.5pt; color: navy;\">2020 Annual Conference<\/span><\/strong><\/p>\n<p style=\"text-align: center;\" align=\"center\"><em>19-20 November, 2020<\/em><\/p>\n<p style=\"text-align: center;\" align=\"center\"><strong><i>Virtual EAR Conference<\/i><\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 10.5pt;\">The 2020\u00a0<em>European Accounting Review\u00a0<\/em>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\u00a0<em>EAR<\/em>\u00a0with hosting and support by the European Accounting Association.<\/span><\/p>\n<p style=\"text-align: center;\" align=\"center\"><u><span style=\"font-size: 10.5pt;\">Expected Schedule (all times CET)<\/span><\/u><\/p>\n<p><em><b>Thursday, 19 November<\/b><\/em><\/p>\n<p>Paper 1: 12.00 to 13.15 (Discussant: Stefano Cascino, LSE)<\/p>\n<p style=\"margin-left: 36.0pt;\">\u201c<em>Corporate reporting and users\u2019 information needs \u2013 A preparer perspective<\/em>\u201d by Kathrin Oberwallner (Ludwig-Maximilians-Universitat Munchen), Christoph Pelger* (University of Innsbruck), and Thorsten Sellhorn (Ludwig-Maximilians-Universitat Munchen). Paper\u00a0<a href=\"https:\/\/eaa-online.org\/arc\/portfolio\/ear-conference-2020-oberwallner-et-al\">here<\/a>.<\/p>\n<p>Paper 2: 13.45 to 15.00 (Discussant: Xinyu Zhang, Cornell University)<\/p>\n<p style=\"margin-left: 36.0pt;\">\u201c<em>Probabilistic Audits and Misreporting \u2013 The Influence of Audit Process Design on Employee Behavior<\/em>\u201d by Corinna Ewelt-Knauer (Justus-Liebig-University Giessen), Sandra Winkelmann* (Justus-Liebig-University Giessen), and Anja Schwering (University of Potsdam). Paper\u00a0<a href=\"https:\/\/eaa-online.org\/arc\/portfolio\/ear-conference-2020-ewelt-knauer-et-al\">here<\/a>.<\/p>\n<p>Paper 3: 15.30 to 16.45 (Discussant: Zahn Bozanic, Florida State University)<\/p>\n<p style=\"margin-left: 36.0pt;\">\u201c<em>The credit-risk relevance of loan impairments under IFRS 9 for CDS pricing: Early evidence<\/em>\u201d by Romain Oberson* (Laval University). Paper\u00a0<a href=\"https:\/\/eaa-online.org\/arc\/portfolio\/ear-conference-2020-oberson\">here<\/a>.<\/p>\n<p>Editorial Board Meeting: 17.15 to 18.30<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><em><b><span style=\"font-size: 10.5pt;\">Friday, 20 November<\/span><\/b><\/em><\/p>\n<p><em><b>Friday, 20 November<\/b><\/em><\/p>\n<p>Paper 4: 12.00 to 13.15 (Discussant: Ulrich Sch\u00e4fer, University of Zurich)<\/p>\n<p style=\"margin-left: 36.0pt;\">\u201c<em>Digitalized Information Sharing in a Multi-Tier Supply Chain Relationship<\/em>\u201d by Clemens L\u00f6ffler* (FHWien der WKW). Paper\u00a0<a href=\"https:\/\/eaa-online.org\/arc\/portfolio\/ear-conference-2020-l%C3%B6ffler\">here<\/a>.<\/p>\n<p>Paper 5: 13.45 to 15.00 (Discussant: Gaizka Ormaz\u00e1bal, IESE)<\/p>\n<p style=\"margin-left: 36.0pt;\">\u201c<em>Institutional Blockholders and Voluntary Disclosure<\/em>\u201d by Xiaochi Ge* (Cass Business School), Pawel Bilinski (Cass Business School) and Arthur Kraft (Cass Business School). Paper\u00a0<a href=\"https:\/\/eaa-online.org\/arc\/portfolio\/ear-conference-2020-ge-et-al\">here<\/a>.<\/p>\n<p>Paper 6: 15.30 to 16.45 (Discussant: Igor Goncharov, Lancaster University)<\/p>\n<p style=\"margin-left: 36.0pt;\">\u201c<em>Does Citizens\u2019 Financial Literacy Relate to Bank Transparency?<\/em>\u201d by Justin Jin (McMaster University), Kiridaran Kanegaretnam (York University), Yi Liu* (Trent University), and Maoyong Cheng (Xi\u2019an Jiotong University). Paper\u00a0<a href=\"https:\/\/eaa-online.org\/arc\/portfolio\/ear-conference-2020-jin-et-al\">here<\/a>.<\/p>\n<p>Paper 7: 17.15 to 18.30 (Discussant: Dmitri Byzalov, Temple University)<\/p>\n<p style=\"margin-left: 36.0pt;\">\u201c<em>Cost Stickiness and the Accuracy of Peer-Based Valuation Models<\/em>\u201d by Niklas Kreilkamp* (Justus Liebig Universitat Giessen), Arnt W\u00f6hrmann (Justus Liebig Universitat Giessen), and Sophie Teichmann (Justus Liebig Universitat Giessen). Paper\u00a0<a href=\"https:\/\/eaa-online.org\/arc\/portfolio\/ear-conference-2020-kreilkamp-et-al\">here<\/a>.<\/p>\n<p>Sessions are expected to run as follows: 20 min. presentation for speaker, 15 min. presentation for discussant, 30 min. for open questions.<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\" align=\"center\"><u>Attendance<\/u><\/p>\n<p>All sessions will be hosted via EAA-ZOOM.<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\" align=\"center\"><a href=\"https:\/\/us02web.zoom.us\/webinar\/register\/WN_LiZNl1AXSjW7g8gXVPIgqw\" target=\"_blank\" rel=\"noopener\">Registration<\/a><\/p>\n<p>Attendance will by invitation. Invitation requests are open to European Accounting Association members from\u00a0<u>October 15 to October 30<\/u>. Being a member of the EAA does not guarantee receiving an invitation, as capacity is limited. Early requests are therefore encouraged.<\/p>\n<p>&nbsp;<\/p>\n<p><span lang=\"EN-AU\" style=\"font-size: 10.5pt; mso-ansi-language: EN-AU;\"><span style=\"background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">Please request an invitation to attend the conference as audience (with access to Q&amp;A to the panellists) here:\u00a0<\/span><span class=\"click-input-copy-spec\"><span style=\"background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><span style=\"border: none windowtext 1.0pt; mso-border-alt: none windowtext 0cm; padding: 0cm;\"><a href=\"https:\/\/eur01.safelinks.protection.outlook.com\/?url=https%3A%2F%2Fus02web.zoom.us%2Fwebinar%2Fregister%2FWN_LiZNl1AXSjW7g8gXVPIgqw&amp;data=04%7C01%7CAna.Marques%40uea.ac.uk%7C58c4867f1a914d6f35ec08d871b1191c%7Cc65f8795ba3d43518a070865e5d8f090%7C0%7C0%7C637384352729556878%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&amp;sdata=kfL%2BsxHNb%2BQug2nmBo0nAwCzkHeCYGm8tju7radgU3Y%3D&amp;reserved=0\">https:\/\/us02web.zoom.us\/webinar\/register\/WN_LiZNl1AXSjW7g8gXVPIgqw<\/a><\/span><\/span><\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>Invitations will be sent out after October 30, once registration closes.<\/p>\n<p>&nbsp;<\/p>\n<p>If you are not yet a member of the European Accounting Association, you can register here:\u00a0<a href=\"http:\/\/www.eaa-online.org\/r\/how_to_become_a_member\">http:\/\/www.eaa-online.org\/r\/how_to_become_a_member<\/a><\/p>\n<p align=\"center\"><img decoding=\"async\" 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05uebnx8DDA0w\/BNjQL6qzesyDebXvE6OTd86lOpQAVegtvTfb3Sx+rZPFaRvezdaz3XKicpX71ug67We9y9\/rbKBfruR51km0LPGd8a83B4aMMDQWIB3KRPyZ7DezFT\/7XqLSNkFlbRzfYnsqzIlVe+N9GF4yWz4NvUxeo\/7em1907979yFQPwJ99033wahveBox5uarzI0BhgYY3qVgePML3RusvNWdX2UB3XxZb0BRwfc3X+fNz83t64MBmLdvru8murj9fTXA0ADDby0YGkzo9jMcY86NOb9TacAAQwMMDTA0aMCgAYMGvvU0YIChsQi+9YvgTt2pGv0ypKjbTgOSOpDhP\/SW5h+9jvWr7oHs+Ry0aujvQav033n1\/HnKer7z\/t37fmhZvZ1Azw797evMmwGGBhgaYGjQgEEDBg0oGtCSPUxda8HMaP6ZMXOdBTOibHI\/Yx0\/mzEjyoIZ2u\/eV97Lb1LOqp5x12PW6jRhZrT+x++s6hnWGaW1Kb9r37MP0WzTJH\/qWX7nXYf+2Sz9og+A8gPQbfLX31gZYGgsgtvPCLU0ZW6CZSC65OIkwTIf5vUJ13vnp8fCqTg6\/ZR4Tx2yKIarU9rmzlLFwjHeTi0iz\/Oetrx+0+pjedk9M+bOHauoe6bq16F18exF9lvF\/XnGzPr073j1tO2pg\/1Tz+oLnr\/pfVNXT92e5\/zrknYYq6nFa3q3y3sVf+j\/PJkL0+H59nO4OeP3en+929fLe4+X995l3Pcavchnbd5V\/8xgcgWmyJNnvcsZ6zrwXF5zXtT8kx6OpVYC6EP\/YD\/6BvrRjz4MDPajn\/cD2nfab30Dg1KOZaXkgHquf7BPPcvvBwfkHoP9GPo3AIB\/\/Z6\/Qf27Aa18HzCo\/XmXA7\/zqpOfB\/q0bEocj0pU4aala4zfAMNrTM6NTKBRxp9ZXv+zYoTKi5BMddo6J357NEfLTKKytAydV+\/vVWyefjr7H07kYlV8CVZeKcZHJ\/Mxe32y1CXeosI8dSarey4yuNsmuTinRdvx0el8rI4vwfLLJWAC7VkxTjkFXsUS+o5HmPsam5wOwbRqT+1w4fNzhQi\/WoIlFwoxU44putYJ8MzeYsPvjuXh\/ZN5eO9ELt45li8ZXcjgZ29IltyqzPry9rHcgMkDpsc48N7xbHwSV4B5W1IFtPT5Gh9mwxM7XDImjuXd43lymob+u34duSwRyy4WybwxO8wXFwrw8Rlm9CnA4gtF+Pw8x1SKhzamuAPydQAjSD4fmyH9fPd4rmQAmsNTOwKA9yNbXPgkLk\/6MX6171yy\/KsHs6WvPLLqhb3pApzeXr6ed6DeHZOb8\/1yrtm\/5ZeK8P6JPMzd4BSVnGymjDX9NYBQ82SOUIkljrsqkdvYicnrbJi3Jw1zdqVg5vYUzNqRglnbU\/FobDpmbE3GnF2peHRvOqZvcch3s3ek4OHdaXhotwvTtzjd5XnP8ltSqySFX6D\/+vv7wb9A\/3jkl\/c\/vazf11Kkv69fA0Nt4+aXVlFfA\/5XAwyNhfP1Fs5NzJsOhsw48sDiBKyKL0VZc7ecZMAcl4EZmgZkWnJpJpV+OTYd8cVNePdINmbEODA12omnd7qQWtEqSbxHr1Q7Q4+kqZ\/CYJWzBd85nIOzuQ14Y18mCDDT1jnw\/K50mIua8Nh21zCH66osKQ8sTkSMqQzrrpZi9sZkOZ7ojdgsOCpa8cnJXIxazpRjgTOqkNlPXmNFQX0XEoubJS8pFybnhSfDv3ssR\/KOTol0BJRSWWZGjBOmwiYUN3VhAiVMkUptkuJs0lo7Xt2XifKWLjy2NVWkOP+Ff+\/CK3CWtWDxmXy8tDcTb+3LknMO15kq8NTWVDy1PQ37UyrxxPZUDQw5\/+odUBKbGGFDVHyZHOP0\/E4XgiOZm1TfdHhAj+ncntuWKidx7LBXyMkZ7L\/KY2rFpAgbNloqcCS9FhPCzNJ\/HXTlKmnh1LiYMDz0SjESCpvw2v4MeV\/yznamIS63Hm8eyAo4Vv+xG5897yfQXDB5\/fG0SqTXtWNyjAOrbVWYutmB14\/n4bdxeXifm6X4YrxyLBuR5nJ8dC4fvzuVh6XcEMaXYFNyFR6PTcNDO1KxM60arx7JwRpLOX59MhcxjnI5d9Qb2A4fPoLnnnsBEyYEY9KkSXjqqacRERGJtrZ272Jyf+bMWbz88suYEByMiRMn4fHH5yM0dBWaW1rcZXUwVIn6PVqXQGP1\/u4uBUONMQZkyNf67dpE4D0xxv2tmyt9588rj\/I5k1OH\/oFBPLsnDWNWUs059B3qDFKdSWjFjHUpqGztxcTVVjC\/pcrcYsGYECueJCNP46G1TDxNxkvVoQ5MPOLJhHcPZ6OipRMTViuJU5VTKcd42jxPgH9w+dBcmZS8eBTSFlslTmfWYuTSBFW3HA9lwsxIG\/oHB\/HGgexrHDJsxf2L4nE8qxa7kytBKY0AIecGhttFsmMS73sXXHUnG\/elR5vU\/cmJHPT29yOntkPrhxorzyDkRsBU0qxyrQbIakOplnlNqZ6m40JwmA217d0ipfH8QTJEAu7M9cnuuSUYEgjZF8756\/szBOQo6QY6UJgbm+AIB\/71g4s4n98gTHDp+ULtVBA9N6kZ87cnY9nF4iHzrb8T\/br8QgF6BwYwOZxHcSnVqAJVMyauskrfKbX6ztWto+M\/1XYUGFYhs64D0zbZsMxWiQkxTnx0NhcLLpXg4ytFiHFW4t0zBQi1VOA3hzLx2aVChJvL8cTedGx3VWHWzjRsTK3BzrQavHY6B59fLcau7AaEW8sBTZwrLCjEz3\/xf\/Gd73wHCxcuQnFxMY4fP45\/\/Md\/wp\/92X\/AL37xL2htbRWQq62tRVDQeCn7xhtvobi4FOfOXcD\/939+ju\/82X\/APT\/4EUpKS6VsX2+\/tva\/2ru\/YTBURKfttGXhKoZFJkXPH56pxqvaPXoYjyIYxXB04lGMbSjD03\/3uWo2Au9nPIzNd7CqjN62728+dQYEUaP87Z4jSndvH8lGTFIZjqZU4WJeg5IOA74fDbSoigu3CBNec7VUO3ZIf3cKUMgQ521x+UlVChApQU2OtKGhowcrLxWrg4DlDD+dHi1yxt\/Dm11ij\/KfE4LhM7tcGBgYwPO70zXVHBmzep6M5Ex2Perau0G1oKJJvX+e6wNfXMXp3AbsS63CyC+T3Ayc5Z\/c6UJGdbv7vMUhfeCaCzVj+cVCfHw0F8WNnbCWNIOHE+ugxDygltIWsS0G6gOl8tEharPAZyatsYOHBX98Jk\/Anm3qdkklWfuuYZ69+NbBLLR292GigK0+f54x8gio4Egr\/v2Ty9idXI2Pj+egb2AAS84VCZgSRINWW\/HkLhdCLhcP8+6VSnzcKisaO3vlKKkRy9TpFvqcy\/gi7ALeaqwB+hKQprz6avzupkEdDLPqOzEuwown9mVg5rZkPLo7FU\/GpmP61hRM2uDE1M12PLrbhYe3OjBmjQVjws0YtcqEh7c5MYflY9Mwab0ND+9OxeSNdjy+Jw3R9goBw6amJtx33\/347ne\/j3nzHoW3GjQ5ORk\/\/el\/w3\/6f\/4zPvtsoQDcr351H\/7iL\/5fTJ8+0y0B8oYA+rOf\/QL\/9a\/+Gq+9\/ubtAUMuDoIQ3WapInpg8VWxVfCE7NkbU\/Ds7gzMXO\/AiCVJbgcInVjVYtYJVL8GVqsMXfgEN029RRDmMTFcfBpI+pTXGJLsJMN8F69POYPw3YT\/x5gXYVjhlG4sOJpehxHLEsT209zVi+lRDmHC\/v1Skp86Df7dY3kifb12KFuzU5GmCHaaVEA6iFCnVnjXw9+DQq34w\/E8kVJmr3dqtkXSomKM7k3fMOpalguPL0FbT68cg0S7l\/4s26IjDu1tGATePJQtxzV590E\/I5Dr51ROA\/a7qhUYagcJs64nd+hgeNUNbj51iGRmRcjFQryyJx1jV5mECRzPrMO9n8VLrlVKewKQ0r\/rS0uTI+yo6+jFJwRDL3D2b1f\/TDB+82Am2np4LiTXqL6u\/QAmwopffXYV+1w1ohL\/8mKR9JX9JmCzn0\/uTMfKy8XqsGP\/tRluw6gVFvz6QKY8N8btMOPZgLBPSmLlmvfbDAfiE\/5tGJ99+IEOhtkNnQgKS8Kk9XZM2mBVV97LZxvGrrFg2kYnlieWIqGkFUUNXciu7cDmlBrM2upEcIwFkzbYMTGGz9sRHGNFjKNC3mN+fj5++tO\/xY9+\/BM8++zz6Ovrk+\/5X3t7B+697wF896+\/j0mTJou69L\/8l78U6e\/ZZ59zlyOAdnR0Yuq0Gfjhj\/4GU6ZMld9ug2TInaIZczY6sdVejr0p1Xh0Syqmr3PgSn6Tu4Pn8xowRc4281sU3DmE8uw3k+xqvRmIvsACXxXwuYFVZ3gBCViXTLlQrs8AArfn32\/j8zc+T7JpsWF6tAObreW4b8EVzIi2o7tvQI5GCqSe1PtAqY9HHlHCeH5vupfThmLGshHS6tefkSuZYgRp0IJlFwqFXievtbs9Jj30yHqG2WyR5sKt2GatQGt3PyaJ2tBjh2Q741Zb8eKedPQPDMjht6OWe6Q+dz\/WWEHJUAfDEcs86lgFhmmaZHgNMFxlRejFIry+PwtjVprw2GaXtLk3uUpUzdTSWEubh5UMfeZmjRW3Cgy5Wf73T+MR66oBNwIjliZig6lcQPT5HWmiGqUkvPJSybCSIQ8l\/uJ8Abp7+zWple9HvSeql3nGJBk47Y+UeN28Qt7XMCAdkH8Ya510oYNhTn0nxobrYEgQdGDSBgcmMBRiixP7M2vRroFYem07zhc3oqq9W9ZWfVcvHt+bLmUJhJM22BC8zuYGQxaKjFyLRx99DGazxY0fvGlubsbIB0fjr777PUyZPE1+i1m\/EfMeeRRWq9WnbFNzM6ZNnylgOHXqdPntloMhGcTYVVbM3+7C1cJGuCraMG+z8iAbvdyEg2nVbsPolYIGIVoFSNpOLdyCzdZKxBc2gqd00y5xQ6cFhCsGxsXN+iISSvFr7dw3XSXkWdgKDHksT3xBM+Zucg6\/YzUWg89u0DOHt4shWPD09lSYS5pxLrcBxzNqUdvRIyfNj1rhAQfffvEYIgt+dzRH1Cr0uBQbkez+dTBk\/ylBepigvjFSmg0z3jvKg3gHxROUkqLusKOAVEl6VBEOlXYYUmBFVGKpMOaH3R6Uiu74PJ97aW8GBjGINw\/lyNFEvmNQ80vJ8ExuI2JTKkUSUzZDpVb1kQyHoVNK1SEXi\/Da\/kzpPyW1d47kCDMIiy+Rg3LtZa0BpexA\/blVYMg1+u+fxCM2tdq9QQ0KMSMuux6dvQN4bFMy5m9PFZX1g18Geu82mcPfHMiWsXH+da9Vzve0KAf2plQhvboNp7LqQWmfGxL93envPtCYje8ULfrPgw6GSjI0CQBS3UlAGx9lxVOx6Shr6ZI11Nzdh7dP5CA42oagCAuejk1HR6\/yCC1r6xbVqS5JKjCkA83Qfw0NDTh+\/KRyjpkQjH\/+n\/8b3\/v+DzF5igJD7ycIlmfPnsObb76JMUFBYjf88d\/8FDoY9t9am6HaKZPBPLI5BWdzGnDAVSP3XPz08vr1vgx3f6vausWGKISoMQh6zxU2duLVPenIrunAl5eKVGwXMxjIH1+MXQhZ7dK1s+NWW\/HWvkz87nAORiy+ihNZdXj9QJYsEPUc47vUGWl8joBND8XcunY8uk3Zjcg4GI+kAFUxHN6TgSg1l9rdjw9XJ5f7E4fxOfCi+frzohjcWlO5eIHyPdAORBDo7O3HY1s97vz+bTAUg5LAwCCwy1Epak8poznKKCC0YKp2Cr3386QPvm8y0PbePqHhMSGKAXukCUXr02OcAYGEa+D1gzkYGBjEwrh8cVRhm0Kz2pmBKy+XiM2QTimKlr3mT1PbEQyPZdTicEYtRixN8GLeupq0DfcuvDrshoVz5gFD0r9dAPCDYwR6iHMMtTSKvv1UhwEA9laBoUiGBENXjdv5hoA2ZoUJ1tJGFDd14uU9GaIm5ybW+3157u0Yt8osHrYMgaGkqH5TjkR8h\/z3qthwPdohz\/Ne8x9g7EY53\/nRwTCnoQtj1ySIimJBLNkAACAASURBVJMSIdWcM7cko7OPYDcozlu0DY6PMivA1KS\/yjZKhyoUYtJGqkkVkFKiXEc16eCgbGap5mxra8OSJUvwD\/\/wT\/jxj\/8GixZ9gZKSEowdN17sgJM1yZBl29vbERISin\/6p\/+B733\/Hrz\/\/gfIy8vD7NkP+UiGtx4MZbdtxdz1TpzNacTp7Dox9KsdNF3VzdjjYKDmICpbu2S3qzMYMgQuNntZC3753nlEXi0VV+oRSxKw3lKOU5n1WB1fjJHLTFh4Jl9c5CkdhF0txdPbXTiVUYcr+Q346GQuDqXX4A2C4QoTNprLcTitVpww6D33cmyG9GuDqQIZVe0SszU7Jlnaik2uxiZrubiaT4tyYn9qFS7lNcpnAiMXhG6XMhaH7+L4pudjPFUxIRaYi5oxQTuIl0zzwWVJKGzswJqEMjnxXd\/d6+3L+4mwiqrt8zMF6Ojrx\/PbUzF6hQpgZ\/kxIWY8vs2FHY5KPxuUcsRgGXqD0vmmtbsX87cki6pOSRB83oKX96Tj49P0JtWZrmc+SNN8\/nJ+PbJq2jFhtUU5jnHTR8\/WEDMsJc1Yeq5giHekjEMDQ9IvJduK1i6MWJygPGKpBQkx47WDWWKX5KaO86KP33NV4yQYvhqb6QZcqghHfpkISob8l1rZijGhgb1z9boUWDsQHGZBTXsP\/nAyV\/P2HNquKquAVfq5P0scmRja4f+u9Pqp\/fnXDy9jb2qVbFRVHWqTMHJxAlIr2oRnMFYwMBgqCZ8mmoirZTKuaVHqMGDWRcbNg5H574392e65cLdvgF8A+hn6br3nSwfD7IYuZTPcYMfkDTZM3mBHRi3DHQbFTPHWyVyMCUvC5I0OcZSZuN4ujjN0qtLBcEK0xWMz9FOTJiWZce+994uH6Pz5T6KsTEmNPT29GD1mLP7rX30PUzTJMC0tDRMmTJSyc2Y\/hPwCZero7e3F3Lnz8IMf\/hjTps0QOujv67uF3qRarA+dA2gPictpwNqkcsylmsgrkJZMhK7PtJe8fyLXRxKjfYWS4Zr4EjjLmzF7nQOH02qw3VaJBxcnYKu1HBtMZdhtrsDM9Sly+re9rFlc1D86nIVPTuVh9JcJIhm+sjsdW0zl+OJMASYuTcTO5CqM+jIBmTUdmLjKgsc3p4hn3Jz1TpQ3d2L+5hRMWm2TmCxKpoxDe3NvBqassSKrpk1sLIoYuNAVMHoTh3F\/7cXzVeaHYDIm1CQbIqrTKeEIIyUYLjfhVFYdqtp6EEx1GIFDywjD58j89A0WmfGC0\/lKWrhCr1AlXT68ySVS2av7siBSnxbTpvqovC1ZD8svvViAipYurLhQJI4udBx5frdLAHl6VHIAxupRxRL0uPlLLW\/FrBgHHliSKF6qcdmNWHo2D0EhwwGEJrkQ5MLsSKtsQ2JRE+asd4hn5Uu703Amq17Aabh5Zf9HrUySDWJ0YrmSYL3spATrXY4qKA2Nl2ORFzCwDhUHqeZ1\/pYUcUra5qgUSVX97vve9e\/4DkavTEL45WJRBz+03qHelVf9qu\/K4Wl8qAXV7d2gWpmbDr1t3k+KdEh84\/sncxFYTUqtjZpLzjklw9KmTvz2cLbQC22Qr2oqVJpfvPnRcPNnfO\/7Xv3nQwdDSoZB4Yki9U1cb8XCC4WSaYaSXVJpEyaJxEfHGismb3Bg9GoTIqxlbs\/QaGc1xtDmuIG2RjsmRNsQY1eAV1BQgH\/+5\/+F79\/zQ7z33vvo7la2RqIZ70cHjdPAcLpIj3\/\/9\/+Av\/7ePfjwo0\/Q2dkpoKeXnfPQwwKGupq0r\/dWgqF4c1LVaMPsTSkSrGsubcJTu1wYJ8TN+CMbntrpEieI9t5+TF7rUIHAwozoum0Vp4APTuaKhHjfwisobujCvE3JoBT40p4MYUKU3hhATZuiqbQJrx3IwHtHciSGiIv8RFY9XtyTIVKFo7wFlvIW7HFU49VD2SJhMrbsgSVJyK5uxeK4fNl5M+yDjC6hqBFLTuWhvr0blwqaYC5rFW9GlRmDTMFjZ\/InEOPztRfQ9eZHSV4qju\/Dk\/k4llmLXc5qyXbCODuJezuRiz2pVdidXIX9abWYslYxau8NirwjeU9OeaeTIm1iK3KWt+JoZh0OptWIxoLSgtik3TkKyYS1zY4W3E56YuYS0oKltBlH02uxL60WjzGri6Yt8B0X6cMuzhuMnyMjfu1AJkylzRJOcTK7Hi\/udWkSDvseQD2pAboAAiXBlWbEmEqRW9cB2vgOumqF+XvGOZQmGfAek1iKvam1OJRWI56Y1Mwoj0oVuD9quQnbnZUYH87NBm3n3u+PMX7sm0lAbPo6J2JTa7HDUYXD6TUSYxnQW9vtUW7GB6cKREvDNhgwT18Csd96txNuwePbUnEgnfGU1TiaUYund9GLVNPEcGO00oQ5Gxx4\/wRVzkM9gLlRUuBplpjL+xcn4KHNybhS0ITLBY2yOT6SViPOfGNCqWYdOl++Y\/eeB+M+0NzoYKjbDBkW8eDKJLhEKoSkY\/vsYoGAG51qqD6dEGXDe2dy0cUMMoODIkEqsKTjjU3+gtdZJbSCKs+wsDX4yU\/+VlSjOTnKhk9w42+9vX0I0sFw6jQcPXoMP\/3bv8Pf\/f0\/IDU11Q2ELNvd3YuHHnrEBwwZdK9ijL\/a+73BOEMSGAHPAqav+vRMAbbaK\/HWoWy36oPB00xjRZsP1UdkNIow1U5wSqQdEki8MB5x2Q0IuVAoO+CI+FL86rMr2Ggtx257NTYmlEmKJqqI8us78EpsBt47nI0PT+fjfnrgZdWJ3XG3vRILTueBmTRoE5waaRVbJFVtBNimzl48sTUVHT19mBHllBiswsYu\/GZPOooaOvDMTpfEcU2OpJ1QtxkaUmGgxfFNf0fV+qiVJrG30aalHKlsGCcSh1l+U\/ZdRXd6OIJi0IqeFNAouzLrUo40SuqUzDM+6kX9vWr1CVPnQlE2J27GpB9sPyRJSZSBmKomoehAoSQks3ioBq9hIDjHpBi6B8yGLkjZGGiSHNtlijGqM\/V7xkLqwK1LYz7vgOrB1focsu9qLCyjQFZJ0OyPrFvpt28\/VL26V6bapHAe1Vwor1mfNgly+vi1GERuMll+WFVsuMqgQ9Uz62YohXvsep8ilKpTN7f4t+kev1aejkbUJnCedfDn+6akr8ZugKH\/HH7Vzx4wpJrUBKo6Z2\/XQWgQbb39YgccHWYSafCRnSk4lVcvWkEilb2qVUIrKE2KJ+l6GyZvdGJ8pBlJpc0So7tw4ecCcAyWpzOM9z8G2P\/s57\/Ad\/\/6HkyaNAVbtm7F3\/\/3f8SPf\/wTXLp02buoSI0jRo66nTZDtZC4wKdG27HeUoFL+Q14\/VAmxq5WNpQPTuSipbtXOnoyqx4jltL4rwiTRDp5jUMkwtHCMJJQ1NiFkYuvIr6wRdTL5\/PqBewe3ZosKVsLGruQW9uOl\/ZlYWp0Mipbu5FU3CgOB6\/vz8aoL5PgKG9FbWsnLuQ34sGlifjodB56+vpxNrcOV4uaMTPGgcd3uNDe0yc7b1tpE14\/mCmLkt5QHT39OJZRpzz+yDyFgeqM05d5fFWCMsob82fQgEEDdyMN6GCYwzjDcBOCws1Ymqiyu5BZM2fpM\/szsCyhFBcKG9DRy6Tag2jt6UeYqRzjIy0IpgpVPFBVjOHYNSbsSGXEgfq3e\/ce\/PCHP8Z\/+7v\/jpEPjoLLlYba2jps27Ydv\/jFL\/Czn\/9ffO\/7PxCb4dWERNxzz4+k7L\/8y7\/B6UwGvU\/379+H\/\/Ozn0vZv\/nJ33pshrfcm5SBvqvM+MPxXFzMqcOiU3liI3l0cwrqO3uQT0\/RvRkiHXLHqOwRXAyenRq\/5w563GobRoutyCoS5MRIdeWuj3FgjEWk9ydVm9xJ0oOPO2ESFuugLYnAzN+nRNlldxq81up2mOBulbttIUS2tdKEBxZdRUp5q+YwYxL7xMRIG0a4JViP1HA3ErDRZ4PxGjRg0MA3QQM6GIqaNNyEMWtMOJarxZIPDkrqxIHBAZEE6zt6kFbTjjBLhTjYjI2gZymBUNkJaS8cF2nGnvQaQcGuPgIn0NvbgxkzZoq09\/3v\/wB\/\/uf\/ScBx5MhRqK+vx\/gJE\/GXf\/ldTJqkAulnzZotv\/\/gBz\/Cf\/yPf4577rkHv\/zlL1FYWIhHH3tcAvInT1Zlb603qaYeIRi+fSQH53MbJO\/hc1tTsS9ZZSHPqu3Arz6LF9BS6goSpreUpWLEqAqiCkjUSFoiYwKd+kxVDG0EuipMxW2xPv2PXmXethiqV+RZTY2if6bajIB4Krte\/hIKG0HpVRnplR1CVGNusFYu9d8EMRl1GEzJoAGDBu5WGvCAYYeoSceEm3CxgGCowiUSixvx3G4XnjqQgbnbkzExxopxa81aCAVBkKEUDkxcb0NwlBVHs+vkWVdNO\/YSFLXcpB3tHThy9BgiIiIkAP\/8+QugdyhtgTabDRcuXITd7hDw7O\/vw+nTZ6Ts2rVRiIuLQ0dHh5SlpHjp0iUwjRv\/9fX13jqbIcGGfwQYun1vd1SI88OzO9Mwfa0dpU0qAPNEZj2C5Ww074Wgp7qyY+7GFMze4MQkOtdoaaxY75QoByZqWe8F9MLUMwRJnibAmDEBvDVWzN2cjMlrGS+mGdbd4Km1o51PN2O9Uwzu9FCk9BgkR784MWuD8hKUMa2xi91B7jVvRRKwaouA7A3m3mMy7u\/WhW7026BdgwauTQM6GIqaNCwBY9aYcTCn3g2GCaXNYisU6Y8SoJaZRmWaoVrUIQD54MpEpNQwdAYobenG6FUmxFhVeAxz+w4M9IuEWFRUJKBWV1cnibl7enpQWFgkxznxqKaB\/gEByf7+AbERVlfXiJq0r4\/P94oNkjGIyhEH6O8lGJo0x6trj9WbFm7QgUYBBB1VmP7pTHYDdjqr8Crj\/UJMErrQ3NUjg86ubcesdU7lVCAJvZVUR3XpF+eLsC+1Bg9vThV3dHqNjg0xY9G5fMkGwoB+psiatUGBZnC4TTz8pgp4WjFnfQqiL5dgRkwyHt7oxLRoB+ZtTBH37Ee2JkswNb+bEe3AW0dy8MjmZEkXRzUpzz1beDofL+\/LxNQoh\/z20EYn5qxPBtWl9NCbvt4h5edv47E3nERDWvQmlj\/pe9Es3NzmRzQiPtqQAAtR07J4mw\/utHlV4\/CYN+60\/hn9CUBX3l68N3mvg6GuJh0bYcI7cfnC3wcHB9Dc04\/pm5UXqQcAVc7SsZFmjI+y4f24PJS1qnCJkzn1mLrRjnGRFpWObXAQJ06cwunTcThz5hxcLhfi4s7h0KHDyMvLx4GDh8VRZu\/efcjNzUV6ejqWfbkSp07FISXVhTURUcjNzZNnGWpx9ux5kRpZHwHx1qpJvRxh6LJ9MrMOF\/Ma3fkBGUDMPJHq3yAqWroxbzMP29S9NBUgztuSIqnYntyRig3mCnGLfnqbCyuulCAisRSv7MvEB8dycCitGrNjnHh4gxMHU6uw8GyBgBWBa5etEs\/sScOK84WYG+OUVF6LLxZhxtIkbHNUYcWlIkxcacKKK8U4kVmHhzclCzgeSq3G\/YuvykGyu51V+P3JPPwmNhPvH81BZFIZHtuWip3JlXjvWC6e2ZaKT84Uul3AjcV3axffnTK\/on4nWGmbOLcX61dmLgFCKvQ63GCozakW5qHPgUrLpp5XmgkPKPEzf1eaDN0LN8C70fvPNm8wXEi1FajfKpRE9Y9tez6rZ\/QNhKef+liMa4B3o9PBHXzVwVA50NAGaBdJkCBITengwCDOFzRifIQFQRFmEACD1iQhKNyC3xzLRV5DhwTl8\/T6UFMZxq9VCbslHZuzUtSYPMNw48ZNOHr0BA4fPopLl64gImKtXI8cOYbY2H24cOEyNm7cjLNnz2Jv7CH5zmSyClhWVVVh374DsNmdoDPOnj2x2LU7VsreWjDUFjDdlxfFFeJ0dgOWXlAnTNPNeeJaO\/7to0s4n9eo4eEgXJWtYGYKtctU2V0e2ZqCpRcLcTSjXlJa8dw5JhNmuAMB6bX92fjDsVzsdlaL0wtP4n53uwtRpjI8vS0VM2OceGSdA3PXp0h+ykXnCrA3tQYr44vxr+9dwGZHBSISyjF2uQlRCeWYHe2QLOqMY2M81rx1Tnx2Nl\/CQhgT+eLedLxzLEcy3bx1OAvH0uvw9tEcPLEjVU4g18HcWNR356K+ofdG2hb61sHJE25w7ecVKPmU8a7nWszOHfuoqfqHlNUCza9VnxaawfYVKHm9o2s9N6Qtz3OsR5cK5epTjy\/YqXIeYLyTJV2fd3SN8RvlFC0IGLqqQMlwzOokcYyhVBeSWApKhoPi7z+IwqZO7MmswYaUKpzKr0dRswqGZ6pCZ1Urnt2XgaAIPbepXRJ1r3dUYHBgAO2dXeju6UVbRwdsrkwMDA4iPa8Ibe3tqG1pR1p2riSBcGbno6qmDs2tbejs6kFbRyeqmtskQqCjs1OiCdq7e1Hb2Izs3Fx09\/Sh\/9YG3euTZMXTO9JQ3d4jqZ5e2JOuZXxQji4fn+DROOofs9C8tCdd2d+4qGQHbBf73dyNTsxa75T8pK\/sz4IcDhpuw\/wdKZgcZcecjSmioiQYPbY9VeyMYusLs4i9kbtj2hl5ZNS8Lcki7TEn6fQYu6g5KYFOiXZg7qZk6DkmudCZHX\/2JqcE9TOXI5+lypYq0Sd2uCTn5ZILhXKkjLJpkgHoO18P0zAWzZ\/GXNAmTTU\/PZQZpM\/YNXozKyAI\/N4VCKjx06FMPafy3DLeTupwn+s5dJ74vF6Oz8qGS2PQpNExIUnSH\/ZD6MwHkFR9yuOabTPfbqBAdZZTdcvYZFwqHlCNNdAzpHVF72pcnBdVRxDDoWSeTLJWaC7hONl3hlaxnLu\/Btj4JTgYSgN3Ov\/QJcNcOcJJgRlTrjFcYltqpTueUOf1+rW3fxCOyhYsuFSECVFWTFhndh\/3pE6tsEoGGrrhWCpbkVbbgVNFTTiS2wRTRQs2u2rgquvEnqxaxBW34EJxE07kNyO+rAVNPQOIK2pEVkMXQszlSK5th7WiBTvSqxFf1oStrmo4azrkQOLbcmoFF8GCMwX4LC4fX14qxKv7s7RMHWrXSLVjUVMXSpo6JT\/pistFeFAPcXAveLXoaKMjEHEh6cThzg0qu161O+Z3ytlFtcGyiiGpehjC4c2gVF38zqade6jt4DUnIKViIoFq9bItUSsxqYBDwFh5tKpd+9C67z7i1ufXuOo0xGB9M16MzcDCcwWS3WjZpSKEXi3FW4eYxk2BhbfXsmfuVB1jQ0348BTXQiE+PpOPz88V4rO4AoReKca7x\/MCZrAhLTHJ+OLzRaKG\/zQuT8wLSgOhMscsvlAkx1h9FlcUEOioifnsbAE+PlUoff\/dsTyMFw9rzzoibTN14jvH8rD4QiE+PJUnZRecLcDyy0VYfLEQzNyjsuno9KzWEwP+F5wtlMQan57JxXN70vFJXCE+jSsQmz83mO8cy5Xx\/vZoDl6MZR7XfDFl0N7vP0+ez3o7xvVOnxMdDJUDDcFQHcFERxkG4POA362uKsn+5ShvxumCBnyZUIpHd6aAWWaYkFulYKNXqYoz5MkVwevsYjOkdLk1vQYh1nI4qlpxNKceiWVNuFjcjE2uGqTXdeJ8STMOZNdKMvCTuQ3Iqe\/CJ1eLcbW8Fcey6lHV3iUSaV59B66UNuN0Th22pFbhQlHT7bEZUrpj6ALz\/3EBe0BJETiBJogxgjwlghk13Jk0vBaA7HQV0KhdrQZWPjtKLuxAziseZjYcQbFPQ9RG3nVrO21fkNPq5bPiOMP+qhRzPio073qMey\/G5\/V+75J5IdDxUNq4nHr0DQzi1f2ZkpWIB+ImV7Rg3CrShDfA6Inc1XekdZ7HmF\/fjpLGTkyJdODRban46GQemCZwFE9j98mCwzmyy\/p5ckcaeJBxRXMXpqylR7NaA9RG0OmrvacfczbweLShEhzL0LzQ2z8AW2kLgt307tdXAu9aC\/ZroU\/P7EzHI1tceHVfJjKr2zFrQ6oan9ggPWuZbfL0kJauPmRWtYvNcUa0TfKHJhQ1SVwwwTW7pl3OD5wSaUNZczfePZajgff11+hwa9f4\/s5YR7qalMH1U6Kscsr9zG1OzNyagpl0VNzixIRIC8aFUztgwvg1ZkyMUmccztqWrMpvZflkzNyerK5bHZi+xYltKRUSp8gE9dVt3SL1XS5sQm5TJ45k1qK1pxeHsuqQXNEKZgzb7apGQXOXSIGNnb0obu5GUVOHHBPV2NWPvem14FmKpc1dqO3sAc9gvKWhFbqkpIhVZxK0F+hZW9RC97c5CDCJ6kVfIPrL5mf1J6DkVgV5ynkkOP0Z\/6un7PUXkW9Z1q3a95UylSRAxqTG5guY\/u0bn68\/73f2HFFlGJlYJox+erRdqUhDTJLkPfRyEXiqiu8YqUVQYyJtMI6VYMpTKphSkGpXSpUCDLqa039zEG6VQ2w3mMvR0tWLORu0vKHhVkkrOH9bCmKTq5TzlrSl0a479IcnVpjQ2NGD9aZyr+OM\/OZa6rNh4Slluhi\/Wqky2T+aB2aud8pmVtaoe\/0pbQxTK4ZcLhZAnBPjwKjlZsnB2tLdh\/u\/SMDahFLM25CMoBAL5m5MxsnsWhm\/2\/HIf8zGZz868ntXd8r8aHRArclpLUi+vK0Hle29gf86hvm+nc94nqvQnq9o60Fnv4pV1FWrt+pKp05F25pgdQNzfIOhFZ5d5\/gwqkL0HasCDjYqdj9RPXqYhTcjUQDEZ\/mMVp\/sarnY1Wd\/AJRnBLi+AvF4qUPZvpoQtfNWn3nvW5+POkycCPQJ9AVR7\/EY975zeDfMh+6Jqfc1aJUV0SYFhrOoAuLRUitNyK3vxCZbBe5f5H+eID04KUUpmqUdjQkobGXNuO\/zK1rCCJuW\/YhlAtMPVZjTolSA8O8PZYFHWrEsHb14KPVbh3I8+Ubd0qW2RsIsopnhLnmztULLARzgXUSoI6UWxRUIvwmWfjObEzNJqWuwZmJQSbs9a4RlmBC7u79fVKOiDQo1oaK1G6\/szxaHM5pMqB1aeDIfz+1ygXOpz6txvYvnQrR\/dvzhiAubEgqw8Wr+XfG3Sesn+7whPk+0FG4+f4MYcoNgeBe\/3BvYERiL99v4fm0IWmVCtKkCTZ09oq5kcvnFZ9WxTjwzjyAwLG1oR1HRgzq5vEVAdGqkTWyID2+hA5iudfCuQwccO3i47\/GsephKWyQnL8GQcbX0wuZpGJ6FzOd1UFVXmimaugiG5SJlDtdHmim+0MBwbkwymCz\/w6M5eP0AE+xzQ6t5zkZom1OtHaZMZKL8NQmlKKAThQCfVcCX0uEbB7IlpSJP3OA5hRPZdzdoe4\/XuB\/u3dyJ33s0e3TyUhm8VGpLlcD9zr1nwniVNF6\/etbMjdOgAYYGWA7P8P\/E54YSUlRSKXr7BnAwrRqZ1R1gWkHPCfU6CAVeUFSzxuU2oKGjR44nOpVZh4zqNsxazyxHumOXXx2aVoIZlGats0pWj5kxyXJk2RfnCuWg6lFy4rsugfo9L7l9CYZ9GhgOPYBYZ7QKDFWw9NmcOhzLqJeTYJ7blebO9StxiIF2zhE2zFmXLLaZ53e5xAP28S0p0t+3j2SLdElp+kRWnXIWcgNq4LnS+2Rc7+z5cTsxaqkyFaiQBu\/sP6UB5NyqfspmUtba0PUzHA0aYPgnzvCHe\/HG90pdGJVULjbDKeFWfHA8F129\/ZL84UYOiSUYUk2aVNKMf\/vwohxIPW9LKuZt1TMYBWZ8SuqjgxbP+OwAQfS+z+NxKb8RQXIEFBewJq0FAColGX41MKQN5f7FSZJx6c1DOXL0mk4Dyhzh11dJa2iVOODjmfW4b9EVSZiRXtWGuOx6Uc+Gx5fg98dyldkjQD\/1+o2r39zeqTzHbT5SAKJ8JzTtAd\/vHfzn3Ve55xxrUQI3KiUaYHinEqbRr1susTJMIdpEMOzF7A3J4oxyKqsBxY0dkiZQ7ZKHZ2QChnkNoAfqfYuuIjiC0qBFTmZRB9gO3ZXqdnHZyYZR9aja\/+RIDrbaKtRxYmJLH77drwOGtOnTE1UYA88EXMUTZJQNPxCzYP\/oVfjZmTz09A9gcoQd60yleHBJItr7BjA9zIIzuQ2i0jU8rod\/V8ZG4O6ZGwMMDdC55aBzpzIEAkJ0UoWA4cyYFLHTTQ63o7ajW87N\/NWnlzXbn25T813YDDw\/m9MAc0kT7vtceZ5yV0opb1V8CcZrJ7r7jl8DJO2A3ke2pEhWj\/KWLsxdz4T02u+6ZBiAPglS11aTqv5STbpIyympwqKUtyjtQQvO5mNqTLIW9M\/y6hnvvlJyJfDWtfcgubINvzuSK2B9LrcOhY0d+CSuAA+KSnco6HvXY9z70o0xH3fmfBhgGIDZGMR6ZxLrzb4X5QWqxkbJZ1KkHftd1ejs6cdv9mWI1ESgePNglnhghl8pwbQoSlSa44umCiTgEbSmRTvlgOmaNgJZMh7anAxmP1pyrhB7k6vAE1Ou1+f7FsXDXNyCy\/mNktVliJSlSYm6REnp7uFNKWjt6hP16kS3asv7nSkV7PR1Dmwxl8tY3j6YjbkbU6V\/b8Zm4UJuI\/7t4ytartNAzj4qr+nIpYnYaq1EbXs3JkWocu8dzUFXXz8mag5Gqm9DwfR6Yzd+935nxv0fmx4MMDTA8LoM+49NpN9Y++4E1grgmCv3xX2ZeCE2C0wLyBR\/48NUirGnd2fgNwezMH+7S5JH6H3Q7RHjVpvw3N50vBibKXUwU8tTu1x4aV+WnJgyc32yppYcnskx1INenXM2peDZXRk+7ejt+V\/Hrrbjub0ZkrmGbTHFIPvsW46hExY8tStd+vNCbCaej83A03uYj1eNa97mVMlSI1lohl0DjEVUsYSvH8wWr9IJa3ikmg2\/PcrPyiNVgaF39pnhx+zbT6OcMR93Dg0YYDgsI7hzXpKxYL6hJNQz1wAAAQtJREFUd+EjRTFlmcqkRLUjJUJh6mJHIyBqv63WmLxIhcqxheVoZ2O8IJ9lvF1QKG1syimH6lePujNQ371iXemowgB5d45Rf5WjBnRefac9kn\/so7JN+rehsjcx9k8vp8ajAvvZFqXdG6MrNU+cHyYcoERNoGWMpY+tUY8dNtbTDc6r\/zszPt8YPd66eTLA0Fi835rFqySYACDgBhrNY07cswlC\/g4m+u\/6SRcKdHRwdIODlwR6Qwuc5TVPPYLN0Gf0dr37znv9L9Az\/t95PevOZqNUocMDtw7anAvVBz1BgD5W9leXlof2278Pxmdjju5cGjDA0ADDAMz3ziVYg5kY78agAYMGbgUN\/P+Hn439mqe7RwAAAABJRU5ErkJggg==\" alt=\"\" \/><\/p>\n<p align=\"center\"><span style=\"color: #000080;\"><span style=\"font-size: 18px;\"><span style=\"font-family: 'times new roman', times, serif;\"><strong>European Accounting Review<\/strong><\/span><\/span><\/span><\/p>\n<p align=\"center\"><span style=\"color: #000080;\"><span style=\"font-size: 18px;\"><span style=\"font-family: 'times new roman', times, serif;\"><strong>2020 Annual Conference<\/strong><\/span><\/span><\/span><\/p>\n<p align=\"center\"><em><span style=\"font-size: 16px;\"><span style=\"font-family: 'times new roman', times, serif;\">19-20 November, 2020<\/span><\/span><\/em><\/p>\n<p align=\"center\"><em><span style=\"font-size: 16px;\"><span style=\"font-family: 'times new roman', times, serif;\"><strong>Virtual EAR Conference<\/strong><\/span><\/span><\/em><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 14px;\"><span style=\"font-family: 'times new roman', times, serif;\">The 2020\u00a0<em>European Accounting Review\u00a0<\/em>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\u00a0<em>EAR<\/em>\u00a0with hosting and support by the European Accounting Association.<\/span><\/span><\/p>\n<p align=\"center\"><span style=\"font-size: 14px;\"><span style=\"font-family: 'times new roman', times, serif;\"><u>Expected Schedule (all times CET)<\/u><\/span><\/span><\/p>\n<p><strong><em>Thursday, 19 November<\/em><\/strong><\/p>\n<p>Paper 1: 12.00 to 13.15 (Discussant: Stefano Cascino, LSE)<\/p>\n<p style=\"margin-left: 36pt;\">\u201c<em>Corporate reporting and users\u2019 information needs \u2013 A preparer perspective<\/em>\u201d by Kathrin Oberwallner (Ludwig-Maximilians-Universitat Munchen), Christoph Pelger* (University of Innsbruck), and Thorsten Sellhorn (Ludwig-Maximilians-Universitat Munchen). Paper\u00a0<a href=\"https:\/\/eaa-online.org\/arc\/portfolio\/ear-conference-2020-oberwallner-et-al\">here<\/a>.<\/p>\n<p>Paper 2: 13.45 to 15.00 (Discussant: Xinyu Zhang, Cornell University)<\/p>\n<p style=\"margin-left: 36pt;\">\u201c<em>Probabilistic Audits and Misreporting \u2013 The Influence of Audit Process Design on Employee Behavior<\/em>\u201d by Corinna Ewelt-Knauer (Justus-Liebig-University Giessen), Sandra Winkelmann* (Justus-Liebig-University Giessen), and Anja Schwering (University of Potsdam). Paper\u00a0<a href=\"https:\/\/eaa-online.org\/arc\/portfolio\/ear-conference-2020-ewelt-knauer-et-al\">here<\/a>.<\/p>\n<p>Paper 3: 15.30 to 16.45 (Discussant: Zahn Bozanic, Florida State University)<\/p>\n<p style=\"margin-left: 36pt;\">\u201c<em>The credit-risk relevance of loan impairments under IFRS 9 for CDS pricing: Early evidence<\/em>\u201d by Romain Oberson* (Laval University). Paper\u00a0<a href=\"https:\/\/eaa-online.org\/arc\/portfolio\/ear-conference-2020-oberson\">here<\/a>.<\/p>\n<p>Editorial Board Meeting: 17.15 to 18.30<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 14px;\"><span style=\"font-family: 'times new roman', times, serif;\"><strong><em>Friday, 20 November<\/em><\/strong><\/span><\/span><\/p>\n<p><strong><em>Friday, 20 November<\/em><\/strong><\/p>\n<p>Paper 4: 12.00 to 13.15 (Discussant: Ulrich Sch\u00e4fer, University of Zurich)<\/p>\n<p style=\"margin-left: 36pt;\">\u201c<em>Digitalized Information Sharing in a Multi-Tier Supply Chain Relationship<\/em>\u201d by Clemens L\u00f6ffler* (FHWien der WKW). Paper\u00a0<a href=\"https:\/\/eaa-online.org\/arc\/portfolio\/ear-conference-2020-l%C3%B6ffler\">here<\/a>.<\/p>\n<p>Paper 5: 13.45 to 15.00 (Discussant: Gaizka Ormaz\u00e1bal, IESE)<\/p>\n<p style=\"margin-left: 36pt;\">\u201c<em>Institutional Blockholders and Voluntary Disclosure<\/em>\u201d by Xiaochi Ge* (Cass Business School), Pawel Bilinski (Cass Business School) and Arthur Kraft (Cass Business School). Paper\u00a0<a href=\"https:\/\/eaa-online.org\/arc\/portfolio\/ear-conference-2020-ge-et-al\">here<\/a>.<\/p>\n<p>Paper 6: 15.30 to 16.45 (Discussant: Igor Goncharov, Lancaster University)<\/p>\n<p style=\"margin-left: 36pt;\">\u201c<em>Does Citizens\u2019 Financial Literacy Relate to Bank Transparency?<\/em>\u201d by Justin Jin (McMaster University), Kiridaran Kanegaretnam (York University), Yi Liu* (Trent University), and Maoyong Cheng (Xi\u2019an Jiotong University). Paper\u00a0<a href=\"https:\/\/eaa-online.org\/arc\/portfolio\/ear-conference-2020-jin-et-al\">here<\/a>.<\/p>\n<p>Paper 7: 17.15 to 18.30 (Discussant: Dmitri Byzalov, Temple University)<\/p>\n<p style=\"margin-left: 36pt;\">\u201c<em>Cost Stickiness and the Accuracy of Peer-Based Valuation Models<\/em>\u201d by Niklas Kreilkamp* (Justus Liebig Universitat Giessen), Arnt W\u00f6hrmann (Justus Liebig Universitat Giessen), and Sophie Teichmann (Justus Liebig Universitat Giessen). Paper\u00a0<a href=\"https:\/\/eaa-online.org\/arc\/portfolio\/ear-conference-2020-kreilkamp-et-al\">here<\/a>.<\/p>\n<p>Sessions are expected to run as follows: 20 min. presentation for speaker, 15 min. presentation for discussant, 30 min. for open questions.<\/p>\n<p>&nbsp;<\/p>\n<p align=\"center\"><u>Attendance<\/u><\/p>\n<p>All sessions will be hosted via EAA-ZOOM.<\/p>\n<p>&nbsp;<\/p>\n<p align=\"center\"><a href=\"https:\/\/us02web.zoom.us\/webinar\/register\/WN_LiZNl1AXSjW7g8gXVPIgqw\" target=\"_blank\" rel=\"noopener\"><u>Registration<\/u><\/a><\/p>\n<p>Attendance will by invitation. Invitation requests are open to European Accounting Association members from\u00a0<u>October 15 to October 30<\/u>. Being a member of the EAA does not guarantee receiving an invitation, as capacity is limited. Early requests are therefore encouraged.<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: 'times new roman', times, serif;\"><span lang=\"EN-AU\" style=\"font-size: 10.5pt; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\">Please request an invitation to attend the conference as audience (with access to Q&amp;A to the panellists) here:\u00a0<\/span><span class=\"click-input-copy-spec\"><span lang=\"EN-AU\" style=\"font-size: 10.5pt; border: 1pt none windowtext; padding: 0cm; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><a href=\"https:\/\/eur01.safelinks.protection.outlook.com\/?url=https%3A%2F%2Fus02web.zoom.us%2Fwebinar%2Fregister%2FWN_LiZNl1AXSjW7g8gXVPIgqw&amp;data=04%7C01%7CAna.Marques%40uea.ac.uk%7C58c4867f1a914d6f35ec08d871b1191c%7Cc65f8795ba3d43518a070865e5d8f090%7C0%7C0%7C637384352729556878%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&amp;sdata=kfL%2BsxHNb%2BQug2nmBo0nAwCzkHeCYGm8tju7radgU3Y%3D&amp;reserved=0\">https:\/\/us02web.zoom.us\/webinar\/register\/WN_LiZNl1AXSjW7g8gXVPIgqw<\/a><\/span><\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>Invitations will be sent out after October 30, once registration closes.<\/p>\n<p>If you are not yet a member of the European Accounting Association, you can register here:\u00a0<a href=\"http:\/\/www.eaa-online.org\/r\/how_to_become_a_member\">http:\/\/www.eaa-online.org\/r\/how_to_become_a_member<\/a><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>European Accounting Review 2020 Annual Conference 19-20 November, 2020 Virtual EAR Conference &nbsp; The 2020\u00a0European Accounting Review\u00a0Annual 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 [&hellip;]<\/p>\n","protected":false},"author":61,"featured_media":1303,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0},"categories":[110,105],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.12 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>European Accounting Review 2020 Annual Conference - ARC<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"European Accounting Review 2020 Annual Conference - ARC\" \/>\n<meta property=\"og:description\" content=\"European Accounting Review 2020 Annual Conference 19-20 November, 2020 Virtual EAR Conference &nbsp; The 2020\u00a0European Accounting Review\u00a0Annual 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. 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