International Business, Economics & Accounting Collaborative Network
A network which unites international team of academicians in their efforts to bridge the frontiers of economics, accounting, management, and corporate governance research and education support.
iBEACON – International Business, Economics & Accounting Collaborative Network – is a network which unites international team of academicians in their efforts to bridge the frontiers of economics, accounting, management, and corporate governance research and education support. iBEACON stimulates and supports international interdisciplinary business research and dissemination of the resulting findings to a wide spectrum of potential audiences such as academics, students, policy makers, and professionals interested in international scholarship.
iBEACON supports the strategic vision of the College of Business Administration and SDSU "…[to] achieve high national rankings in both undergraduate and graduate education and earn a national and international reputation for excellence in research."
iBEACON offers a unique opportunity to work collaboratively with other renowned international researchers both here in the US and abroad resulting in potentially greater notoriety for the College of Business Administration, Charles W. Lamden School of Accountancy, and San Diego State University in terms of research exposure for the faculty members and an increased recognition of the SDSU, as a premier international research facility, potentially elevating the reputation of the SDSU. iBEACON will strive to become an integrative part of the College of Business Administration by establishing close relationships with all current academic units and institutes.
iBEACON seeks to be instrumental in achieving the Charles W. Lamden School of Accountancy, College of Business Administration, and SDSU goals and priorities to attain academic excellence by undertaking research that will generate both published articles and teaching tools. iBEACON seeks to take on a significant role in assisting the faculty members in their endeavours to make contributions to the few active and important research areas in the central intersection of Economics, International Accounting, Corporate Governance, and International Financial Reporting, and to align the research activities with teaching work.
iBEACON seeks to be instrumental in supporting educational needs of students by participating in developing new courses and new pedagogical methods of their delivery.
iBEACON seeks to make a contribution that will be valuable to an active research and business communities outside SDSU by organizing workshops / seminars, publishing the results of the research studies and disseminating the results of the research to the practitioners, thereby enhancing the School, the College and the University recognition as innovators and leaders in this field.
iBEACON seeks to involve students with research that is at the leading edge of business disciplines, but at the same time has realistic prospects for publication in the near rather than distant future, and that shows how research and teaching can be well integrated. The nature of some iBEACON research undertakings is the provision of rigorous underpinnings to what has hitherto been seen as largely ad hoc and practical tape spinning exercises. These undertakings therefore provide a very different kind of experience for students than the more traditional empirical studies that they are more often involved in, when working with faculty.
The combination of intellectual capital embraced by iBEACON and the distinct research environment, related to the fact that iBEACON participants remain faculty members in their countries of origin, working and teaching in renowned European Universities, creates favourable conditions for the iBEACON success.
Corporate Finance Center (CFC)
CFC was established in June 2006 at the State University – Higher School of Economics, Moscow, Russia. CFC is committed to promote high quality research on the application of corporate finance theory and research methods to real world corporate financial policies, corporate performance, and corporate governance studies in Russia and other emerging markets. CFC aims to develop new knowledge in emerging markets, to provide a forum for discussing empirical corporate finance results between academics and to adapt the results for practitioners.
Ivashkovskaya, Irina – Professor, Head of Corporate Finance Department and Corporate Finance Center, State University – Higher School of Economics, Russia
Pirogov, Nikita – Project Coordinator, Corporate Finance Center, State University – Higher School of Economics, Russia
Kokoreva, Maria – Project Coordinator, Corporate Finance Center, State University – Higher School of Economics, Russia
Shamraeva, Svetlana – Project Coordinator, Corporate Finance Center, State University – Higher School of Economics, Russia
Stepanova, Anastasia – Project Coordinator, Corporate Finance Center, State University – Higher School of Economics, Russia
Bayburina, Elvina – Project Coordinator, Corporate Finance Center, State University – Higher School of Economics, Russia
Golovko, Tatiana – Researcher, Corporate Finance Center, State University – Higher School of Economics, Russia
Kukina, Elizabeth – Project Coordinator, Corporate Finance Center, State University – Higher School of Economics, Russia
Zhivotova, Evgenia – Project Participant, Corporate Finance Center, State University – Higher School of Economics, Russia
Kokorev, Dmitry – Project Participant, Corporate Finance Center, State University – Higher School of Economics, Russia
Udaltsov, Valery – Project Participant, Corporate Finance Center, State University – Higher School of Economics, Russia
Research assistants: Alexandra Shipilova, Olga Volotovskaya, Natalia Simakina, Ilia Ivaninsky, Elena Makarova, Sergey Shakhanov.
Ivashkovskaya, I. and M. Kokoreva "Financing Policy Research on Emerging Markets". Corporate Finance Center, Russia.
Pirogov, N. "Payout Policy on Emerging Markets". Corporate Finance Center, Russia.
Ivashkovskaya, I., E. Zhivotova, and E. Kukina "Corporate Governance and Corporate Performance in Emerging Markets". Corporate Finance Center, Russia.
Ivashkovskaya, I. and A. Stepanova "Corporate Financial Architecture and Corporate Performance. Empirical Study of European and Emerging Market's Companies". Corporate Finance Center, Russia.
Kokorev, D. and V. Udaltsov "IPO Returns on Emerging Markets". Corporate Finance Center, Russia.
Ivashkovskaya, I. and S. Shamraeva "The Market for Corporate Control in BRIC and Eastern European Countries". Corporate Finance Center, Russia.
Ivashkovskaya, I., E. Bayburina, and T. Golovko "Intellectual Capital and a Firm's Financial Decisions". Corporate Finance Center, Russia.
Ivashkovskaya, I. and N. Pirogov "Organizational Life-cycle of Russian Firms in the Framework of Corporate Finance: Financial Metrics and Value Creation". Corporate Finance Center, Russia.
Ivashkovskaya, I., E. Bayburina, and N. Pirogov "Sustainable Corporate Growth Analysis: Examining New Paradigms from Corporate Finance Perspective". Corporate Finance Center, Russia.
HARMONIA – UAM
The HARMONIA – UAM group, lead by Dr. Leandro Ca–ibano is an official Autonoma University of Madrid research group dedicated to research on Accounting and Financial Economics. The group is focused on analyzing the quality of financial information prepared by European firms, focusing on three main research areas:
- INCENTIVES: Focused on the study of institutional factors that drive accounting quality, with particular emphasis on studying earnings management and corporate governance mechanisms that deter such practices.
- ACCOUNTING REGULATION: Focused on the analysis of enforcement mechanisms as well as the process of convergence between accounting regimes, both at the European and international levels, with particular emphasis on the convergence of IFRS and US GAAP.
- CAPITAL MARKETS: Focused on the study of how the institutional environment, financial statements quality and the harmonization process impact on the relevance of accounting information and firm valuation in capital markets.
Director of HARMONIA – UAM research group
Dr. Canibano, Leandro: Professor of Financial Economics and Accounting at Autonoma University of Madrid, president of the Spanish Accounting and Business Administration Association (AECA), president of the editorial board of the Spanish Journal of Finance and Accounting.
Dr. Garcia, Beatriz: Associate Professor in Financial Economics and Accounting at Autonoma University of Madrid.
Dr. Gill-de-Albornoz, Belén: Associate Professor in Financial Economics and Accounting at Jaime I University.
Dr. Gisbert, Ana: Associate Professor in Financial Economics and Accounting at Autonoma University of Madrid.
Dr. de las Heras, Elena: Assistant Professor (PhD) in Financial Economics and Accounting at Autonoma University of Madrid.
Dr. Isidro, Helena: Assistant Professor (PhD) in Financial Economics and Accounting at Cass Business School.
Dr. Ucieda Blanco, José Luis: Associate Professor in Financial Economics and Accounting at Autonoma University of Madrid.
Dr. François Aubert
Department of Accounting, ESC Clermont Graduate School of ManagementAssociate Professor, Institut d'Administration des Entreprises (IAE School of Management), Clermont University, affiliated lecturer at the EM Strasbourg Business School, University of Strasbourg, FranceDr. Aubert earned his PhD in Accounting at the University of Auvergne (France) in 2005 where he is currently serving as an Associate Professor of Accounting. He is a Faculty Affiliate at ESC Clermont as well. He was a Visiting Fulbright Scholar at University of Illinois at Urbana-Champaign and San Diego State University in 2006-2007. He was the French Ph.D. student-representative at 2004 KPMG-EAA Doctoral Colloquium in Mostov. His teaching and research interests lay in the area of financial reporting, international accounting, and financial analysis. He recently published a paper in Journal of Accounting and Taxation. Also, Dr. Aubert is invited to Drake University and the University of Oklahoma to teach accounting classes (IFRS and Financial Statement Analysis) at both undergraduate and graduate levels (MBA, Master in Accounting) as a Visiting Assistant Professor.
Dr. Wolfgang Dick
Department of Accounting, Co-Chair Financial Reporting ESSEC-KPMG, ESSEC Business School, Paris, France.Dr. Dick teaches primarily Financial Accounting and International Financial Reporting courses in Master's, MBA and executive education programs. He is a member of several scientific associations, among them the Association Francophone de Comptabilité and the European Accounting Association.
Dr. Pascalle Delvaille
Associate Professor, Department of Accounting and Auditing, ECSP-EAP European School of Management, Paris, France.Dr. Delvaille is a graduate of ESCP and obtained her Doctorate from the university of Paris-IX Dauphine. She has a diploma in chartered accounting (Expert Comptable- CPA) and previously worked with Ernst and Young in Paris.Dr. Delvaille teaches primarily Financial Accounting and International Financial Reporting courses in Master's, MBA and executive education programs. She is a member of several scientific associations, among them the Association Francophone de Comptabilité and the European Accounting Association. Her current research lays in the area of IFRS application by listed companies, the accounting convergence process in Continental European countries, and segment information.
Dr. Brigitte Eierle
Professor, Department of Financial Accounting and Auditing, University of Bamberg, Germany
Dr. Jürgen Ernstberger
Full Professor, Department of Accounting and Auditing, Ruhr-University Bochum, Germany
Research Assistant, Department of Accounting and Auditing, University of Regensburg, Germany
Dr. Axel Haller
Full Professor, Department of Financial Accounting and Auditing, University of Regensburg, GermanyDepartment of Financial Accounting and Auditing, University of Regensburg, Germany, an associate editor of the "International Journal of Accounting, Auditing and Performance Evaluation" (IJAAPE) and the European Accounting Association's journal "Accounting in Europe" (AiE).Axel Haller graduated at the University of Augsburg (Germany) in 1985, where he also passed his two doctoral degrees in business administration and worked as assistant professor till 1997. From 1997 to 1999 he served as Professor of accounting and auditing at the University of Cologne (Germany). In 1999 he took over the chair for financial accounting and auditing at the University of Linz (Austria). Since 2004 he serves as head of the chair for financial accounting and auditing at the University of Regensburg (Germany). Mr. Haller has taught financial and managerial accounting at the undergraduate and graduate level as well as in postgraduate programs at universities and professional continuing education institutions. He has often been invited by various foreign universities to teach or give talks to students and faculty members. The major were: London School of Economics and Social Sciences (UK), Lund University and Jönsköping University (Sweden), Copenhagen Business School (Denmark); ESC in Rouen and HEC in Paris (France), University of Vienna (Austria), University of Nisc (Serbia), Rice University (Houston), McIntire School of Commerce (Charlottesville), University of Washington (Seattle), Virginia Polytechnic Institute and State University (Blacksburg), University of Illinois (Urbana-Champaign), University of Cincinnati (Ohio). His primary field of research is international accounting and the specific evolutions of accounting concepts, regulations and practices in different countries. He also has started to do research in the field of social responsibility reporting. Mr. Haller is co-editor of a textbook on International Accounting and also he is author/co-author of more than 100 publications in textbooks and leading national and international academic journals. Finally, Dr. Haller is member of two working-groups of the Schmalenbach Gesellschaft für Betriebswirtschaftslehre (Schmalenbach Society of Business Administration in Germany), which has the objective to serve as a bridge between business practice and academia.
Research Assistant, Department of Accounting and Auditing, University of Regensburg, Germany
Dr. George Iatridis
Assistant Professor of Accounting and Finance at the Department of Economics, University of Thessaly, Greece. Department of Accounting and Finance, University of Manchester, U.K. Member of the Public Oversight Board, Ministry of Finance and Economics, Athens, GreeceDr. Iatridis studied Accounting and Finance at postgraduate level at the Universities of Manchester (PhD) and Southampton (MSc). Before graduate school, he studied Economics at the University of Athens, Greece. He is a member of the Accounting and Auditing Oversight Board of Greece and a research fellow in Accounting at the Lancaster University Management School, UK. Dr. Iatridis also is an accounting seminar convenor at the Athens Stock Exchange. Dr. Iatridis has also taught at the University of Athens and the University of Manchester Institute of Science and Technology (UMIST). His teaching experience at graduate level includes financial management and accounting, corporate finance, managerial finance, managerial accounting, and advanced financial management. His research interests relate to financial reporting, international accounting, market behaviour and accounting policy choice in Europe. Dr. Iatridis has worked on a number of international research projects relating to financial accounting, which have been submitted for publication in academic journals, including: International Journal of Accounting, Accounting and Finance; Review of Accounting and Finance; International Review of Financial Analysis; Journal of Applied Business Research; Journal of International Business and Economy; International Journal of Finance; International Journal of Applied Economics; International Journal of Applied Business and Economic Research.
Dr. Roberto Di Pietra
Full Professor of Accounting and Business Administration, Department of Business and Social Studies, University of Siena, Italy, Editor-in-Chief of the Journal of Management and Governance. Dr. Di Pietra is a full professor in Accounting and Business Administration at the Department of Business and Social Studies, University of Siena, Italy. He received a Ph.D. in Accounting and Business Administration from the University of Pisa in 1997; he has also received a specialization in Banking in 1993. Di Pietra's main research interests are in international accounting (IAS/IFRS and Financial statements analysis), corporate governance, accounting regulation, IAS and organizational learning, auditing, and accounting history.
Department of Business Administration, Ca' Foscari-University of Venice, ItalyDr. Saccon received her Master of Science in International Accounting and Finance at the London School of Economics and Political Sciences and Ph.D. in Business Administration at the University of Venice. Currently she is a professor of International Financial Accounting at Ca' Foscari, University of Venice. She was visiting academic fellow at the University of Warwick and the University of Toronto and at the European Commission and the Federation of European Experts. She is member of the European Accounting Association (EAA) and of the European Academy of Management (EURAM). Her research interests are in the areas of financial reporting, international comparative accounting, group accounting, auditing, harmonization and convergence processes in accounting regulation, accounting theories. She published books on comparative group accounting and papers on European harmonisation. She has been a referee for European Accounting Review, Journal of Corporate Governance and Management, Financial Reporting and Rivista di Contabilità e Cultura Aziendale. She is a charter member of IBEACON (International Business, Economics, and Accounting Collaborative Network).
Ph.D., Professor in Financial Reporting and Analysis, Department of Economics and Statistics, University of Turin, Italy
Dr. Mohamed Azzim Gulamhussen
Assistant Professor, Department of Accounting and Finance, IBS - Lisbon University Institute (ISCTE Business School), Lisbon, PortugalDr. Gulamhussen teaches international finance and accounting. He was, until recently, a president of the Finance Research Center and director of the Doctoral Program of the University. He has published in the Journal of Multinational Financial Management, International Business Review, Management International Review, Management Accounting Research, International Journal of Accounting, and other journals.
Advisor, Bank of Portugal; Department of Finance and Accounting, IBS - ISCTE Business School, Lisbon, Portugal; Invited Assistant Professor Nova SBE - Nova School of Business and Economics Aarhus University -Visiting Professor- Department of Economics and Business Economics; Economist at the European Central Bank (ECB), Frankfurt, Germany
Leandro Cañibano Calvo
Full Professor, Department of Accounting, Universidad Autónoma de Madrid, Department of Accounting and Business Organization, President of the Business Administration Research Institute, Spain
Dr. Elena de las Heras Cristobal
Ph.D., Assistant Professor, Department of Accounting, Universidad Autonoma de Madrid, Spain
Ana Gisbert Clemente
Ph.D. Assistant Professor, Department of Accounting, Universidad Autonoma de Madrid, Spain
Begoña Navallas Labat
Ph.D. Lecturer in Accounting, Department of Accounting, Universidad Autonoma de Madrid, Spain
Beatriz García Osma
Associate Professor in Accounting, Department of Accounting, Universidad Autónoma de Madrid, Spain
Dominga Romero Fúnez
Ph.D., Associate Professor in Financial Economics and Accounting at Autonoma University of Madrid, Spain
Dr. Jose Luis Ucieda
Associate Professor, Department of Accounting and Business Organization, Universidad Autónoma de Madrid, SpainDr. Ucieda has been awarded an FPI fellowship (Research Teacher Training) by the Science and Education Ministry of Spain from 1995 to 1998. During that period, he made research internships at Wales, Bangor and at the University of California, Irvine. He has participated as speaker and lecturer at several Postgraduate programs in public and private universities and institutions, both Spanish and international. He was published several articles and chapter in books on accounting, including International Journal of Accounting, Auditing, and Performance Evaluation, Spanish Journal of Finance and Accounting, and Actualidad Financiera. His research focus is on international accounting (IFRS vs. US GAAP) and the effects on entities and capital markets. He has been a member of a work delegation of the Spanish Accounting Standard Setter (ICAC), a member of the Advisory Group of a Project of the European Financial Reporting Advisory Group (EFRAG) on 'Performance Reporting'. He is member of the Research team HARMONIA/UAM at the Universidad Autónoma de Madrid. He has led and participated in several research projects both national and international. He has been Associate Dean of International Relationships at the School of Economics and Business, and currently he is the Director of International Programs with the USA, Canada, Australia, and New Zealand, and the Chairman of the Accounting Department at the Universidad Autónoma de Madrid.
Dr. Niclas Hellman
Department of Accounting, Stockholm School of Economics, SwedenHe has published research in the areas of financial reporting and auditing in books and in journals such as European Accounting Review, Accounting in Europe, International Journal of Auditing and Scandinavian Journal of Management. Niclas is also Director of the master specialization in accounting and financial management at the Stockholm School of Economics and a member of the Swedish Accounting Standards Board.
Full Professor, Dean School of Economics, HEC, Switzerland
Dr. Ervin Black
Ph.D., School of Accountancy, Marriott School of Management, Brigham Young University, USA Dr. Black is the PricewaterhouseCoopers Fellow. He teaches financial accounting, international accounting, and international business at both the undergraduate and graduate level. Black was awarded the Marriott School's outstanding researcher award in 2007 and has received multiple teaching and research awards. He received a Ph.D. in accounting from the University of Washington, a bachelor's degree in international relations from BYU, and an MBA from BYU. Before pursuing an academic career, Black had 7 years of professional experience, mostly in financial and quantitative analysis. He has conducted numerous executive education seminars for some of the world's leading companies and leading universities. He has presented his research at business schools in France, Sweden, England, Czech Republic, Ireland, Hong Kong, and Mexico. He is a co-author of the text book: Radebaugh, L., Gray, S., Black, E.L., 2005, International Accounting and Multinational Enterprises. Sixth Edition. John Wiley & Sons, Inc.: Hoboken, NJ.
Dr. F. Greg Burton
Ph.D., CPA, Deloitte & Touche Fellow, School of Accountancy, Brigham Young University, USADr. Burton is Deloitte and Touché Fellow. In 2005 he was visiting professor at the International Graduate Business School in Zagreb, Croatia. He teaches auditing, risks and controls, and international business at both the undergraduate and graduate level. He has been honoured with multiple teaching awards and recognitions. He received a Ph.D. in accounting from the University of South Carolina, a bachelor's and master's degree in accounting from Utah State University. Before pursuing an academic career, Burton was a senior manager with KPMG and spent two years with the firm living and working in Southeast Asia. He frequently consults with and conducts executive education seminars for companies. He has recently given presentations in China, Croatia, Czech Republic, England, France, Germany, Hong Kong, India, Ireland, Malaysia, Mexico, Singapore, Sweden, Thailand, and the United Arab Emirates. His research rests in the area of international accounting and auditing.
Dr. Holger Erchinger
Audit Partner in KPMG's National Office in New YorkDr. Erchinger has worked in public accounting since 1994. He started with Ernst & Young in 1994 and has worked between 1996 and 2010 in KPMG offices in Munich, Berlin and New York mostly serving SEC registrant clients with U.S. GAAP and IFRS financial statements on audit and audit-related issues. Dr. Erchinger has published papers and studies on international accounting, international auditing, convergence between U.S. GAAP and IFRS, and SEC rules and regulations. Dr. Erchinger taught between 1999 and 2008 IFRS, International Standards on Auditing, corporate governance and capital market law at the University of Munich, University of Augsburg and Berlin School of Economics and Law.
Dr. Gary Grudnitski
Ph.D., Professor, Charles W. Lamden School of Accountancy, San Diego State University, USA Gary Grudnitski is currently Professor of Accounting in the Charles W. Lamden School of Accountancy at San Diego State University. He received his doctorate from the University of Massachusetts (Amherst) and has taught previously at the University of Texas at Austin. Professor Grudnitski's research interests are in the area of international and managerial accounting, information systems and real estate. He has published in the Accounting Review, Journal of Accounting and Public Policy, Journal of Management Information Systems, Journal of Futures Markets, Journal of Real Estate Research and the Journal of Real Estate Finance and Economics.
Dr. Victoria Krivogorsky
Ph.D., Associate Professor, Charles W. Lamden School of Accountancy, San Diego State University, USA. Contact email: Dr. Victoria Krivogorsky is a faculty member in the Charles W. Lamden School of Accountancy at San Diego State University, USA. Her international research and teaching experience includes serving on the faculty at ESSEC-Paris, France, ESCP-EAP European School of Management, Paris, France, and Higher School of Economics, Moscow, Russia, April 2010 as a visiting professor. Her research interests rest in the areas of international accounting and corporate governance. Her research efforts resulted in numerous academic publications. She presented the results of her research efforts at business schools in France, Netherlands, Switzerland, Portugal, Finland, Poland, and Russia. She is the Director of iBEACON (International Business Economics Accounting Collaborative Network).
Ph.D., Associate Professor, Department of Accounting, Duke University, USA
Dr. Massoud M. Saghafi
Professor, Department of Marketing, San Diego State University, USA
iBEACON plans to expand its activities to include:
- Research workshops/seminars
- Publication of the promotional materials and/or newsletter (publishing a Journal is a possibility)
- Fundraising by applying for the grants or/and lunching fundraising campaign in the business community
- Short-term faculty visits for the research and new teaching tools development
- Educational and outreach programming and development (including providing an opportunity for the faculty members to teach at the European Universities as well as provide the international faculty an opportunity to teach at SDSU)
iBEACON success in reaching its objectives profoundly depends on the availability of funds to support its current and future activities. To partially meet the needs in funds, iBEACON plans to apply for grants and seek support from the business community.
Specifically iBEACON welcomes support for the following activities:
- Operating and planning activities
- Research workshops/seminars
- Educational and outreach programming and development
- Publication of the journal
- Website maintenance
- Create and maintain a database in order to share information
- Travel to extend iBEACON's reach
- Technology and Office Space
Since October 2006, when iBEACON was founded, the research outcomes of these projects were presented at numerous conferences, including:
- April 2008: During the annual conference of the European Accounting Association that took place in Rotterdam on April 23-25, members of iBEACON presented several working papers and held an organization meeting.
- August 2008: Dr. Victoria Krivogorsky has organized a special session titled "The frontiers of Global Accounting Research," during the annual conference of the American Accounting Association in Anaheim, California, August 3-6. During this session members of the group presented their research papers.
- November 2008: Dr. Victoria Krivogorsky has negotiated publication of the research monograph "Laws, Corporate Governance and Accounting in Europe" with Rutledge, Inc. Fourteen other iBEACON members participate in this project.
- February 2009: Dr. Victoria Krivogorsky has organized a special session at the Mid-year meeting of International Section of American Accounting Association where four research presentations are planned to take place.
- February 2009: Dr. Victoria Krivogorsky has organized a special session titled "Recent development in Accounting and Corporate Governance," during the annual conference of the International Section of American Accounting Association in Tampa, Florida.
This research monograph sets out a framework for the analysis of institutional environments, national corporate governance mechanisms, and IFRS adoption in European countries as the interconnected key tools of modern public corporations. It examines corporate governance practices and the lessons that can be learned from the harmonization of accounting principles in Europe while considering the institutional architecture of business environments there. This research monograph is a joint research project of the International Business, Economics and Accounting Collaborative Network (iBEACON).
Published by Rutledge 2012.
The Financial Crisis Impact on Institutions and Accounting Practices Internationally
This monograph sets out a framework for the analysis of institutional environments and accounting practices around the world during the pre-crisis period, followed by an examination of the impact of the crisis. It scrutinizes the changing roles of debt and equity markets and banking; the shift in accounting practices and capital financing choices due to the economic downturn; and the lessons that can be obtained from the financial crisis around the world, while considering the institutional architecture of business environments there. This is especially timely work in the light of the latest rise of nationalistic sentiments in different economies around the world that seems to replace ongoing for a long time global market integration.
Work in progress, planed to be published by Rutledge, Spring 2019.
- Vera Palea, "IAS/IFRS and Financial Reporting Quality: Lessons from the European Experience," China Journal of Accounting Research, 2013, in press.
- Vera Palea, "Fair value Accounting and Its Usefulness to Financial Statement Users", Journal of Financial Reporting and Accounting, 2013, in press.
- Vera Palea, 2012, "The Effects of the European Regulation 1606/2002 on Market Efficiency: Early Evidence from Empirical Research", The European Union Review, Vol. 17, No 3, ed: European Community Studies Association (ECSA).
- Vera Palea, 2013, "Private Equity Fair Value Measurement: A Critical Perspective on IFRS 13", The Australian Accounting Review, Forthcoming.
- Vera Palea in "Financial Reporting Under IAS/IFRS - Theoretical Background and Capital Market Evidence: A European Perspective", 2013, Peter Lang, Bern, Switzerland.
- Aubert, F., Université d'Auvergne - IAE, France, Dumontier, P., HEC, School of Economics, Switzerland "Analyzing Analysts' Expertise: Did Analysts Fully Anticipate the Impact of IFRS Adoption on Earning? The European Evidence"
- Aubert, F. (2009) "Determinants of Corporate Financial Reporting Lag: The French Empirical Evidence". Journal of Accounting and Taxation, Vol. 1(3), September, pp. 053-060.
- Aubert, F. (2010) "The Relative Informativeness of Pro Forma and GAAP Earnings Announcements: the French Evidence". Journal of Accounting and Taxation (Forthcoming).
- Aubert, F. and G. Grudnitski (2010) "IFRS Adoption in the European Union". In: Law, Corporate Governance and Accounting. European Perspectives (Ed. Victoria Krivogorsky), Routledge, London Series: Routledge Studies in Accounting, 256 pages (forthcoming); ISBN: 978-0-415-87186-0
- Aubert, F. (2010) "Determinants of Annual Financial Disclosure Timing: an Empirical Examination with French Data". ATINER Collective book (forthcoming).
- Aubert, F., and W. Louhichi (2010) "Révisions de Bénéfices des Analystes Financiers et Avertissements aux Résultats"
- Aubert, F., and G. Grudnitski (2009) "The Impact and Importance of Mandatory Adoption of International Financial Reporting Standards in Europe". Under review for Journal of International Financial Management and Accounting.
- Aubert, F. and W. Louhichi (2009) "L’impact Informationnel des Avertissements aux Résultats sur l’annonce des Résultats Comptables Annuels: le cas du Marché des Actions d’Euronext Paris". Under review for (3ème soumission) Comptabilité-Contrôle-Audit.
- Blanas, G. and G. Iatridis (2008) "Project Oriented Organizational Competences: The Case of Large Construction Companies Listed in the Athens Stock Exchange". International Journal of Applied Business and Economic Research, 6 (1), pp. 37-48.
- Cañibano Calvo, L., B. García Osma, and A. Gisbert Clemente, Universidad Autónoma de Madrid, Spain "The Determinants of Benchmark Beating Behavior in Spain"
- Chang, J.C., A.P. Tang, and V. Krivogorsky "The Impact of Regulatory Changes and the SEC’s Investigation on Option Backdating Firms’ Corporate Governance"
- Ernstberger, J. Available at SSRN: http://ssrn.com/author=623813
- Ernstberger, J., M. Stich, and O. Vogler, University of Regensburg, Germany "Governance Reforms, Earnings Quality and the Cost of Equity Capital: Evidence from the German Market"
- Grudnitski, G. and F. Aubert (2010) "Analysts’ Forecasts: What They Could Be Telling us about the Impact of IFRS on Earnings Management in Europe". Under review for the Journal of Accounting and Public Policy.
- Grudnitski, G. and F. Aubert "The Impact and Importance of Mandatory Adoption of International Financial Reporting Standards in Europe"
- Grudnitski, G. and F. Aubert (2010) "The Impact of Sarbanes-Oxley (SOX) on Opportunistic Earnings Management Behavior"
- Grudnitski, G. and F. Aubert (2010/2011) "The Economic Determinants of non-GAAP Earnings Disclosure: the U.S. Evidence"
- Haller, A. and J. Löffelmann (presented at the EAA Conference 2009) "Banks as Major Addressees of Financial Statements of Small and Medium-sized Entities (SMEs) - Empirical Results of a Study about Banks’ view on Financial Statements"
- Haller, A. and J. Löffelmann (presented at the EAA Conference 2009) "Publication Timing of Financial Statements - An Empirical Analysis of Listed Companies in Germany"
- Haller, A., J. Ernstberger, and M. Froschhammer "Implications of the mandatory transition from national GAAP to IFRS - Empirical evidence from Germany". Published in: Advances in Accounting incorporating Advances in International Accounting, Vol 25 (2009), pp. 226-236.
- Iatridis, G. (2004) "Translation Gains and Losses and Firms’ Accounting Choices: UK Evidence On and Before SSAP 20". International Journal of Accounting, Auditing and Performance Evaluation, 1 (3), pp. 304-341.
- Iatridis, G. and N. Joseph (2005) "A Conceptual Framework of Accounting Policy Choice based on SSAP 20". Managerial Auditing Journal, 20 (7), pp. 763-778.
- Iatridis, G. and N. Joseph (2005) "An Empirical Investigation of the UK Stock Market Response to the Implementation of SSAP 20 "Foreign Currency Translation"". Investment Management and Financial Innovations, 1, pp. 108-126.
- Iatridis, G. and N. Joseph (2006) "Characteristics of UK Firms Related to Timing of Adoption of SSAP No. 20". Accounting and Finance, 46 (3), pp. 429-455.
- Iatridis, G. (2007) "An Empirical Assessment of Special Accounting Issues and Financial Attributes Relating to the Accounting Treatment of Translation Gains and Losses: The UK Case". Review of Accounting and Finance, 6 (1), pp. 59-85.
- Iatridis, G. and G. Blanas (2007) "An Empirical Assessment of the Financial Attributes of Firms Listed on the Athens Stock Exchange". The Journal of Applied Business Research, 23 (4), pp. 117-139.
- Iatridis, G. (2008) "Accounting Disclosure and Firms’ Financial Attributes; Evidence from the UK Stock Market". International Review of Financial Analysis, 17 (2), pp. 219-241.
- Iatridis, G. and G. Kadorinis (2009) "Earnings Management and Firm Financial Motives: A Financial Investigation of UK Listed Firms". International Review of Financial Analysis, 18 (4), pp. 164-173.
- Iatridis, G. and S. Valahi (2010) "Voluntary IAS 1 Accounting Disclosures Prior to Official IAS Adoption; An Empirical Investigation of UK Firms". Research in International Business and Finance, 24 (1), pp. 1-14.
- Iatridis, G. and S. Rouvolis (2010) "The Post Adoption Effects of the Implementation of the International Financial Reporting Standards in Greece". International Journal of Accounting, Auditing and Taxation, 19 (1), pp. 55-65.
- Iatridis, G. (forthcoming) "IFRS Adoption and Financial Statement Effects: The UK Case". International Research Journal of Finance and Economics.
- Iatridis, G. and G. Kilirgiotis (forthcoming) "Incentives for Fixed Asset Revaluations: The UK Evidence". Journal of Applied Accounting Research.
- Iatridis, G. (forthcoming), "Implementation of International Financial Reporting Standards and the Quality of Financial Statement Information". International Review of Financial Analysis.
- Iatridis, G. and D. Dalla (forthcoming), "The Impact of IFRS Implementation on Greek listed Companies: An Industrial Sector and Stock Market Index Analysis". International Journal of Managerial Finance.
- Krivogorsky, V., J.C. Chang, and E.L. Black. "Analysis of Corporate Characteristics Driving Companies to Harmonization: Evidence from the European Union" Available at SSRN: http://ssrn.com/abstract=1488336
- Krivogorsky, V., G. Grudnitski, and G. Burton "Dominant Owners and Financial Performance of Continental European Firms" Available at SSRN: http://ssrn.com/abstract=1086469
- Krivogorsky, V., G. Grudnitski, and W. Dick "Bank Debt and Performance of Continental European Firms" Available at SSRN: http://ssrn.com/abstract=1209022
- Krivogorsky, V. and W. Dick "Corporate Governance Regulations and Practices in Europe - Comparative Study" Available at SSRN: http://ssrn.com/abstract=1274184
- Krivogorsky, V. and G. Grudnitski (2010) "Country-Specific Institutional Effects on Ownership: Concentration and Performance of Continental European Firms" Available at SSRN: http://ssrn.com/abstract=1115433
- Krivogorsky, V., F. Aubert, and W. Benjamin (2010) "Earnings Financial Analysts’ Forecasts and Forecasting Personalities"
- A. Bhimani, M. Gulamhussen, Samuel Lopes. "Accounting and non-accounting determinants of default: An analysis of privately-held firms". 2010. Journal of Accounting and Public Policy.
- Lopes, S. (2009) "The Effectiveness of the Auditor’s Going Concern Evaluation as an External Governance Mechanism: Evidence from Loan Defaults". The Internacional Journal of Accounting, 44/3. The effectiveness of the auditor's going-concern evaluation as an external governance mechanism: Evidence from loan defaults pp. 239-255
- Lopes, S. and T. Nunes "A Simulation Study on the Impact of Correlation Between LGD and EAD on Loss Calculation when Different LGD Definitions Are Considered". Journal of Banking Regulation.
- Rajkamal Iyer, José-Luis Peydró, Samuel Da-Rocha-Lopes, and Antoinette Schoar "Interbank Liquidity Crunch and the Firm Credit Crunch: Evidence from the 2007–2009 Crisis" Rev. Financ. Stud. (2014) 27 (1): 347-372 first published online October 7, 2013 doi:10.1093/rfs/hht056
- Alnoor Bhimani, Mohamed Azzim Gulamhussen, Samuel da Rocha Lopes Jan 2014, Owner liability and financial reporting information as predictors of firm default in bank loans Review of Accounting Studies
- Alnoor Bhimani, Mohamed Azzim Gulamhussen, Samuel da Rocha Lopes Dec 2013, The Role of Financial, Macroeconomic, and Non-financial Information in Bank Loan Default Timing Prediction European Accounting Review
- Messis, P., G. Iatridis, and G. Blanas (2006) "An Empirical Assessment of CAPM, Market Model and APT; Evidence from the Greek Stock Market". Journal of International Business and Economy, 7 (1), pp. 87-117.
- Messis, P., G. Iatridis, and G. Blanas (2006) "Estimating the Expected Returns of Value Strategies: Fama and French Three-Factor Model vs. Arbitrage Pricing Theory; Evidence from the Athens Stock Market". International Journal of Finance, 18 (3), pp. 4072-4104.
- Messis, P., G. Iatridis, and G. Blanas (2007) "CAPM and the Efficacy of Higher Moment CAPM in the Athens Stock Market; An Empirical Approach". International Journal of Applied Economics, 4 (1), pp. 60-75.
- Wallace, J., V. Krivogorsky, and K. Ferris (2009) "Shifting Paradigms for Regulating Executive Compensation: An Analysis of Accounting and Tax Standards" Available at SSRN: http://ssrn.com/abstract=1561253
Become a Member
Want to become a member of iBEACON?
To become a member of iBEACON a potential candidate should submit a written statement of his/her intentions (possibly via email) to the leader of the network (Dr. Krivogorsky). Qualified candidates will have to demonstrate a strong research record in international areas of accounting, finance, corporate governance, or another business discipline. Interested applicants should send their vita and samples of representative research to Dr. Krivogorsky. Applicants should be ready to collaborate with all members of iBEACON.
To be considered for invitation prospective members should submit a portfolio that includes, but is not limited to:
- An expression of the desire to be invited to become a member of iBEACON
- A full vita
- Samples of their research to-date
- A plan for future research
Invitees will be evaluated by a Committee of at least three iBEACON members appointed by the network leader.
Victoria Krivogorsky, Ph.D.