Program for stream Operational Research in Financial and Management Accounting

MA-17: Accounting, Auditing and Taxation
Stream: Operational Research in Financial and Management Accounting
Room: SOUTH BUILDING UV S205 (building 0)
Chair(s): Matthias Amen

• Opportunities for earnings management offered by IAS 36
  Matthias Amen
• The cooperative bargaining game of audits - regulatory provisions for truthful reporting and independent audits
  Tobias Filusch, Sascha H. Moells
• The constant-growth valuation model and firm-specific inflation - theory & empirical evidence
  Stefan Laun, Sascha H. Moells
• The impact of tax legislation on inventory and supplier selection models
  hua JIN, Patrick Beullens

MB-17: Accounting, Insolvency and Rating
Stream: Operational Research in Financial and Management Accounting
Room: SOUTH BUILDING UV S205 (building 0)
Chair(s): Sascha H. Moells

• Determinants of issuer credit ratings and the firm's decision to be rated: an international empirical study
  Vladlena Prysyazhna, Sascha H. Moells
• Investment and financing decisions in the presence of time-to-build
  Haejun Jeon
• Performance evaluation of two-stage distress models
  Mohammd Mahdi Mousavi
• Corporate insolvency prediction model in short-term perpective: the case of Lithuania
  Kristina Sutiene, Kestutis Luksys, Kristina Kundeliene