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V. K. Zimmerman Center
KPMG Intl Accounting Suite
University of Illinois
515 East Gregory Drive #2037
Champaign, Illinois 61820
Phone: 217-333-4545
Fax: 217-244-6565
Email: ciera@illinois.edu


2006 International Accounting Symposium


The 2006 International Accounting Symposium was held jointly with HEC School of Management, Paris, France on June 8-10, 2006.


Participant Listing

Papers Presented

The Evolution of Research on International Accounting Harmonization: An Historical and Institutional Perspective
C. Richard Baker, Adelphi University
Elena M. Barbu, Université d'Orléans

Cross-sectional Variation in the Economic Consequences of International Accounting Harmonisation: The Case of Mandatory IFRS Adoption in the UK
Hans B. Christensen, Edward Lee, Martin Walker

Legislative Demands and Economic Realities: Company and Group Accounts Compared
Igor Goncharov, Monopolies Commission
Joerg R. Werner, University of Bremen
Jochen Zimmermann, University of Bremen

Motives for Fixed Asset Revaluation: An Empirical Analysis with Swiss Data
Franck Missonier-Piera, ESSEC – Business School

International disharmony in accounting for intangibles arising from government grants: the case of airport slots in IFRS, US-GAAP and German GAAP
Michael Olbrich, Fern-Universität Hagen

Attribute Differences Between US GAAP and IFRS Earnings: an Explorartory Study
Sofie Van der Meulen, Tilburg University
Ann Gaeremynck, Katholieke Universiteit Leuven
Marleen Willekens, Katholieke Universiteit Leuven

Comparing the Value-Relevance of Accounting Information in China: Standards and Factors Effects
Shwu Hsing Wu, Tainan Woman’s College of Art & Technology
Meihua Koo, University of Nevada, Las Vegas
Tzu-chuan Kao, National Kaohsiung First University of Science and Technology

 

UIUC College of Business Department of Accountancy