Economic consequences mid term review february 2009 valencia
This presentation is the property of its rightful owner.
Sponsored Links
1 / 18

“Economic Consequences” Mid-Term Review February 2009, Valencia PowerPoint PPT Presentation


  • 104 Views
  • Uploaded on
  • Presentation posted in: General

“Economic Consequences” Mid-Term Review February 2009, Valencia. Ulf Brüggemann Theodosia Konstantinidi Ur šk a Kosi Laura Marquez Ramos. Economic Consequences. Regulation (EC) No 1606/2002 - Article 1: “This Regulation has as its objective the adoption and use of

Download Presentation

“Economic Consequences” Mid-Term Review February 2009, Valencia

An Image/Link below is provided (as is) to download presentation

Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author.While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server.


- - - - - - - - - - - - - - - - - - - - - - - - - - E N D - - - - - - - - - - - - - - - - - - - - - - - - - -

Presentation Transcript


Economic consequences mid term review february 2009 valencia

“Economic Consequences”Mid-Term ReviewFebruary 2009, Valencia

Ulf Brüggemann

Theodosia Konstantinidi

Urška Kosi

Laura Marquez Ramos


Economic consequences

Economic Consequences

Regulation (EC) No 1606/2002 - Article 1:

“This Regulation has as its objective the adoption and use of

international accounting standards … to ensure a high degree of

transparency and comparability of financial statements and

hence an efficient functioning of the Community capital market

and of the Internal Market.”

  • Capital market effects vs. real economic consequences

  • Intended vs. unintended economic consequences

    Caveats:

  • Compliance and enforcement

  • Market solution?


Background

Background

Ulf Brüggemann

Since 04/2007INTACCT ESR, Lancaster University

Since 10/2004PhD Studies, University of Cologne

07/2003Diploma in Business Administration, University of Münster

PhD Thesis: “Economic Consequences of mandatory IFRS adoption in Europe”

PhD supervisor:Carsten Homburg (University of Cologne)

INTACCT supervisors:Peter F. Pope, Steve Young (Lancaster University), Holger Daske (University of Mannheim, Frankfurt University)


Experiences

Experiences

Ulf Brüggemann

Lancaster:

  • PhD and Research Seminars

  • Stimulating research environment

    INTACCT:

  • Workshops / Colloquia

  • International conferences

  • Great community  current / future collaboration


Output

Output

Ulf Brüggemann

Research:

  • “Mandatory IFRS adoption, information and market liquidity around earnings announcements” (with Paulo Alves and Peter F. Pope)

  • “How do foreign retail investors react to global IFRS adoption?” (with Holger Daske, Carsten Homburg and Peter F. Pope)

    Other Activities:

  • Book review (TIJA)

  • Web-based literature database

  • ESR/ER group projects


Future plans

Future Plans

Ulf Brüggemann

Research:

  • Finish current projects

  • Review of IFRS literature (with Jörg-Markus Hitz and Thorsten Sellhorn)

  • Project on unintended consequences of IFRS adoption

  • Project on market reactions to earnings announcements

    After INTACCT (03/2010)  job market


Background1

Background

Theodosia Konstantinidi

Since 10/2007INTACCT ESR, University of Cyprus

Since 10/2007PhD Studies, Lancaster University

2006-2007MSc in Accounting and Financial Management, Lancaster University

PhD Thesis: ‘The accrual anomaly under different accounting standards: Risk or mispricing”

PhD supervisor:Peter F. Pope (Lancaster University)

INTACCT supervisors:Andreas Charitou (University of Cyprus)

Irene Karamanou (University of Cyprus)

Peter F. Pope (Lancaster University)


Experiences1

Experiences

Theodosia Konstantinidi

  • Studying and living in Cyprus

  • INTACCT and PhD Seminars (Lancaster & international)

  • Travelling and international exposure

  • Knowledge sharing within network


Output1

Output

Theodosia Konstantinidi

Research:

“The accrual anomaly under different GAAP regimes”

“Accrual and cash flow multiple-based valuation. Implications for the accruals anomaly”

Other Activities:

Web-based literature database


Future plans1

Future Plans

Theodosia Konstantinidi

Research:

Continuous education

Complete current and start new projects

Collaboration with other ESR’s (with Zoltan)

After INTACCT (10/2010)  position at a university


Background2

Background

Urška Kosi

04/2004MSc in Economics, University of Ljubljana

Since 09/2007INTACCT ESR, University of Macedonia

Since 10/2007PhD Student, Lancaster University

PhD Thesis: “Contemporary Issues in Financial Reporting”

PhD supervisor:Peter F. Pope (Lancaster University)

INTACCT supervisors:Annita Florou (University of Macedonia), Peter F. Pope (Lancaster University), Aljoša Valentinčič (University of Ljubljana)


Experiences2

Experiences

  • Urška Kosi

  • Interaction with international accounting community

  • Research seminars/workshops (Lancaster & international)

  • Collaboration within the network and research discussions


Output2

Output

Urška Kosi

Research:

“Asset Write-Offs in the Absence of Agency Problems” (with Neil Garrod, Aljoša Valentinčič)

“Institutional Environment in EU Countries”

“IFRS and Debt Contracting?” (with Annita Florou)

Other Activities:

ESR/ER group projects

Coordination of reporting activities

Conference and seminar attendance


Future plans2

Future Plans

Urška Kosi

Research:

Finish current projects

IFRS reconciliations (with Katja Kaker)

IFRS consequences in financial sector

  • After INTACCT (07/2010)  position at a university


Background3

Background

Laura Márquez-Ramos

  • Business Administration and Management, Universitat Jaume I, Castellón (1998-2002)

  • Background: International Economics

    • Ph D. International Economics (2007): “New determinants of bilateral trade: An empirical analysis for developed and developing countries”

  • Related publications:

    • “Technological Innovation, Trade and Development”, in Information and Communication Technologies for Economic and Regional Developments, ed. Dr. M. Hakikur Rahman. Idea group inc, 2007

    • “The Role of Distance in Gravity Regressions: Is There Really a Missing Globalisation Puzzle?”, Topics in Economic Analysis & Policy, 7 (1), 2007

    • “The Effect of Trade Facilitation on Sectoral Trade”, the B.E. Journal of Economic Analysis & Policy,8 (1) (Topics), Article 42, 2008


Economic consequences mid term review february 2009 valencia

Experiences

Laura Márquez-Ramos

Varna:

  • Learning Български and a culture

  • Learning accounting

  • Interaction with international accounting community

  • International research seminars

  • Living experiences in a transition country


Output3

Output

Laura Márquez-Ramos (May 2007- February 2008)

Research:

“The Effect of IFRS Adoption on Trade and Foreign Direct Investments”

Workshops, conferences and schools:

IV Accounting Research Symposium, Amsterdam

Ninth Trento Summer School, Intensive Course

in Financial Instability and Crises, Trento

VI Workshop de investigación empírica en contabilidad financiera, Madrid

18th International conference of international trade and finance association (IFTA), Lisbon

VIII doctoral meetings in international trade

and international finance, Barcelona


Future plans3

Future Plans

Laura Márquez-Ramos

Academic profile:

Working as a lecturer at University Jaume I (March 2008)

Teaching 2008-2009: Economic integration in a Master’s degree, World Economy, Economics, and Quantitative Methodology for Business

Research:

IFRS effect at a macroeconomic level

Experimental interest, voluntariety vs. mandatoriety


  • Login