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Email: ciera@illinois.edu


2004 International Accounting Conference


The 2004 annual conference of The International Journal of Accounting was jointly sponsored by the Athens University of Economics and Business and the Zimmerman Center of the University of Illinois at Urbana-Champaign.  The conference was held in Athens, Greece, on March 4-6, 2004.  The conference was devoted to the presentation of papers on the theme of Accounting, Culture and Economic Institutions. The Athens University of Economics and Business was originally founded in 1920 under the name of Athens School of Commercial Studies.  It was renamed in 1926 as the Athens School of Economics and Business Science, a name that was retained until 1989 when it assumed its present name, that is The Athens University of Economics and Business.  It is the third oldest Higher Education Institution in Greece and the oldest in the general fields of Economics and Business. 

List of Participants

Papers Presented

European Differences in the Valuation of Earnings and Book Value: Regulation Effects or Industry Effects?
Apostolos A. Ballas, Athens University of Economics and Business
Dimosthenis L. Hevas, Athens University of Economics and Business

Accounting Harmonization in Europe: Country Effects and Sector Effects
Stuart McLeay, University of Wales Bangor
Aziz Jaafar, University of Wales Bangor

Effects of the Differences in Corporate Governance and Accounting Practices on the Reported Data (Empirical Analyses of the Foreign U.S. Registrants from EU) 
Victoria Krivogorsky, Morgan State University

The Financial Performance, Capital Constraints and Financial Reporting Environment of Crosslisted Firms: Evidence from Mexico
Paquita Y. Davis-Friday, University of Notre Dame
Thomas J. Frecka, University of Notre Dame
Juan M. Rivera, University of Notre Dame

Competition, New Management Practices and the Emphasis Given to Non-Financial Indicators in Manufacturing Organizations
Mohd. Yussoff Ibrahim, Universiti Pendidikan Sultan Idris
Daing Nasir Ibrahim, Universiti Sains Malaysia
Abdullah Jusoh, Universiti Pendidikan Sultan Idris

Market and Firm Specific Determinants of Continuous Corporate Disclosures
Roger Debreceny, Nanyang Business School, Nanyang Technological University
Asheq Rahman, Nanyang Business School, Nanyang Technological University

Why do national GAAP differ from IAS? The role of culture
Yuan Ding, Thomas Jeanjean and Hervé Stolowy

Size and Book-to-Market Factors in Earnings and Stock Returns:  Empirical Evidence for Japan
Andreas Charitou, University of Cyprus
Eleni Constantinidis, University of Cyprus

 

UIUC College of Business Department of Accountancy