Operations Research 2025
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Session TD-6: Financial Reporting in stream Financial Management and Accounting

Thursday, 14:30-16:00
Room: H9

Session chair(s):

Matthias Amen (matthias.amen@uni-bielefeld.de)

The following abstracts have been submitted in this session:

		195. A quantitative approach to aggregating operating segments for the purposes of financial reporting under IFRS 8	Matthias Amen [R] - Germany	accepted
		2175. The impact of deferred taxes on key business figures under IAS 12	Carolin Famulla [R] - Germany	accepted
		2367. Accounting Conservatism and the Efficiency of Debt Contracts: A Real Option Approach	Stefan Kupfer [R] - Germany	accepted
		2213. The Impact of Business Model Selection on Organizational Resilience in Times of Crisis	Vedant Sharma [R] - Poland	accepted