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V. K. Zimmerman Center
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Phone: 217-333-4545
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Email: ciera@illinois.edu


2012 Illinois International Journal of Accounting Symposium


The 2012 Illinois International Journal of Accounting Symposium was held in Niagara Falls, Canada on July 5-7, 2012. The symposium was sponsored jointly with Brock University - Canada and CGA Ontario.

List of Participants

Papers Presented

Legal Institutions, Ownership Concentration, and Stock Repurchases around the world: Signaling or Mimicking?
In-Mu Haw, Simon Ho, Bingbing Hu and Xu Zhang

Changes in the Value-relevance of Earnings and Book Values over the Institutional and the Suitability of Fair Value Accounting in Emerging Markets
Xiahui Qu and Guohua Zhang

Is it IFRS Adoption or Convergence to IFRS that Matters?
Lei Cai, Asheq Rahman and Stephen Courtenay

Disentangling the joint effects of IFRS and MAD on information asymmetry in EU capital markets
Baalbaki Fatima and Pascal Dumontier

Cost of Capital and Liquidity of Foreign Private Issuers Exempted from Filing with the SEC; Information Risk Effect or Earnings Quality Effect?
Giorgio Gotti and Stacy Mastrolia

Additional Guidance Provided on International Financial Reporting Standards and its Impact on the Judgments and Confidence in Accountants
Tajni Mala and Parmod Chand

Earnings and Expectation Management to Avoid Negative Earnings Surprises under Different Levels of Legal Enforcement
Pietro Bonetti and Saverio Bozzolan

The Impact of the 2008-2009 Financial Crisis on Earnings Management: The European Evidence (Panel Paper)
Andrei Filip and Bernard Raffournier

Cash Holdings of Politically Connected Firms (Panel Paper)
Narjess Boubakri, Sadok El Ghoul and Walid Saffar

 

UIUC College of Business Department of Accountancy