financial reporting & business communication research unit sixth annual conference 7 -8 july 2005
Organised by Mr Howard Mellett and Professor Mike Jones
Papers
Papers presented at the conference included:
Keynote Speaker: Lee Parker, Editor of Accounting, Auditing and Accountability Journal, "Financial Reporting: The Broadening Corporate Governance Challenge".
Santhosh Abraham and Paul Cox (University of Exeter), "Beyond Turnbull: An Empirical Investigation into Annual Report Risk Disclosure Policies".
Abed Al-Nasser Abdallah (Bath University School of Management), "Cross-Listing, Investor Protection, and Disclosure: Does it make a Difference: The Case of Cross-Listed Versus Non-Cross-Listed Firms".
Gudrun Baldvinsdottir, Beatriz Dorriots, Inga-Lill Johansson and Kristina M Jonäll (University of Goteborg), "Demonstration of What? Rhetorical Approaches in Chief Executives' Reviews in Times of Crisis".
Vivien Beattie (University of Glasgow) and Sarah Jane Thomson (Heriot-Watt University), "Lifting the Lid on the Use of Content Analysis to Investigate Intellectual Capital Disclosures in Corporate Annual Reports".
Sergio Beretta (Bocconi University) and Saverio Bozzolan (University of Padova), "Forward Looking Disclosure and Properties of Earnings Forecasts: A Study on Continental European Companies Listed on NYSE".
David Campbell (University of Newcastle upon Tyne) and Richard Slack (Northumbria University), "The Materiality of Voluntary Narratives in Banks' Annual Reports: Analysts' Perspectives Explored through Protocol Analysis".
David Citron, Jo Holden, Georges Selim and Fatma Okur (Cass Business School), "Do Firms' Voluntary Intellectual Capital Disclosures Provide Information about their Intangible Assets?".
Ashraf Elbakry, Ahmed El-Masry and John Pointon (Plymouth Business School), "Is Accounting Information Value-Relevant in the Emerging Egyptian Stock Market?"
Mustafa Elkasih Abulkarim (Altahdi University) and Shaari Isa (University of Malaya), "Corporate Disclosure: A Comparative Study of Two Banks in Libya and Malaysia".
Richard K Fleischman (John Carroll University), Thomas N Tyson (St. John Fisher College) and David Oldroyd (University of Newcastle Business School), "Somebody Knows the Trouble I've Seen: A Critical and Comparative Analysis of Racial Aspects of Slave Plantation Accounting in the United States and the British West Indies".
Georgios Georgakopolous and Ian Thomson (University of Strathclyde), "An Industry in Crisis: Accounting and Accountability Processes in Salmon Farming".
Aditi Gupta, David Otley and Steven Young (Lancaster University), "Impact of Firm Performance on Director Career Paths".
Mostafa Hassan (University of Portsmouth Business School), "The Egyptian Economic Reform and Financial Accounting: A Habermissan Perspective".
Elaine Henry (Rutgers University, Newark), "Are Investors Influenced by how Earnings Press Releases are Written?".
Dale Horniachek (Odette School of Business, Canada), "Financial Reporting by Not-for-Profit Organizations in Canada: The Deferral Method and Current Conceptual Frameworks".
Mohammed Hossain and Peter J Taylor (University of Liverpool), "Voluntary Disclosure Practices of Banking Companies in Developing Countries: The Case of Bangladesh".
Khaled Hussainey, Thomas Schleicher and Martin Walker (Manchester University),"The Information Content of the Annual Report Narratives of Loss-making Firms: Preliminary Evidence".
Roger Hussey, "Perceptions of Convergence: Evidence from Taiwan".
Lisa Jack (University of Essex), "Creating Instant Institutions - A Critical Study of Financial Reporting Practices".
Sumit Lodhia (Australian National University), "The World Wide Web and Environmental Reporting: A Longitudinal Study into Companies in the Australian Minerals Industry".
Worrawan Laohpolwatana (University of South Australia), Malcolm Smith (Leicester Business School) and Bryan Howieson (University of Adelaide), "The Impact of Voluntary Disclosures on Sell-Side Analysts' Stock Recommendations: Australian Evidence".
Neil McGregor (Glasgow Caledonian University), "Distorting the Communicative Lifeworld? - Accountability, Control and the Dialogic Emancipation of Voluntary Action".
Walter Masocha (University of Stirling) and Pauline Weetman (University of Strathclyde),"Rhetoric in Standard Setting: The Case of the Going-Concern Audit Report".
Mazlina Mat Zain (Multimedia University, Malaysia) and Nava Subramaniam (Griffith University, Australia), "Internal Auditor Interactions with Audit Committees: Evidence from Malaysian Private Sector".
Doris Merkl-Davies and Naimh Brennan (University of Wales, Bangor), "Impression Management in Financial Reporting: Reading Ease Manipulation in Chairmen's Reports".
Dandré v d Merwe (University of Stellenbosch), "Framework for Enhancing the Quality of Financial Reporting for Non-Profit Organisations in South Africa".
K V Peasnell, S Young and S Talib (Lancaster University), "Do Investor Relations Really Make a Difference?".
Lisa Powell (University of South Australia), "Redefining Corporate Environmental Disclosures".
Madhusadhan Rajagopolan (JIM Bangalore) "An Empirical Investigation of Earnings Management: Extent, Consequences, and Constraints".
Humberto Ribeiro and David Crowther (London Metropolitan University), "New Business Combinations Accounting Rules and M&A Activity in the USA".
Gunnar Rimmel (Goteborg University), "From the Cradle to the First Hobbling Steps - Evidence on the First Year of Swedish Sick Leave Reporting as a Mandatory Disclosure Item".
N Rowbottom, A Lymer, B Wilkins and A Allam (Birmingham Business School), "The Demand for Corporate Sustainability Reporting: Online Evidence".
Issedeeq Saadi and Saeed Akbar (University of Liverpool), "The Value Relevance of Capital Expenditure: UK Evidence".
Encarna Guillamon Saorin (University College Dublin), "Disclosure Practices and Impression Management".
Jean Shaoul, Anne Stafford and Pam Stapleton (University of Manchester), "Accountable to Whom? The Reporting of PFI Projects in the Public and Private Sector".
Caroline Willett and Andreas Hoecht (Portsmouth Business School), "Form over Substance: The Diminishing Role of Trust in UK Accounting".
Hui Xian, Jaqueline Birt (Victoria University of Wellington) and Mike Kend (Australian National University), "Segment Reporting in the Australian Banking Industry: Are Current Practices Meeting the Needs of the Framework?".
Zhang Liandong (Nanyang Technological University), "Earnings Quality, Corporate Governance and Cost of Capital - Evidence from the Emerging China Stock Market".
For further Information contact:
Professor Mike Jones
Cardiff Business School
Aberconway Building
Colum Drive
Cardiff
CF10 3EU
UK
Tel: +44 (0)29 2087 5755
Fax: +44 (0)29 2087 4419
Email: JonesM12@cardiff.ac.uk