Program for stream Operational Research in Financial and Management Accounting

WA-28: Financial Accounting & Auditing
Stream: Operational Research in Financial and Management Accounting
Room: G102
Chair(s): Matthias Amen

• Complexity in International Accounting Standards – model based analysis for IFRS 8
  Matthias Amen
• The Determinants of Corporate Social Responsibility-Reporting in Critical Perspective: Does a Selection Bias Exist?
  Vladlena Prysyazhna, Sascha H. Moells
• The Deterrence of Management Fraud: A Dynamic Analysis
  Ashutosh Deshmukh, Varun Gupta
• Identifying Board of Director Network Influence for Firm Characteristics
  Aparna Gupta

WB-28: Management Accounting
Stream: Operational Research in Financial and Management Accounting
Room: G102
Chair(s): Christian Fritze, Marius Hölscher

• Styling of facts in maintenance and repair of municipal infrastructure
  Christian Fritze
• Identifying key performance indicators with neural networks
  Marius Hölscher
• Supporting a performance-oriented management accounting system by simulation
  Lidia Malizia, Rina Mary Mazza
• Activity based cost modelling using discrete event simulation for evaluating new outpatient elective pathways
  Gillian Anderson, Margaret Nugent, Lech Rymaszewski, Robert van der Meer

WC-28: Corporate Distress
Stream: Operational Research in Financial and Management Accounting
Room: G102
Chair(s): Markku Kallio

• The prediction of corporate distress: reviewing the methodological issues in a multi-period assessment framework
  Mohammad Mahdi Mousavi
• Support Vector Machines as the decision tool in enterprises bankruptcy prediction
  Aneta Ptak-Chmielewska
• Time-Varying Analysis of the Liquidation Risk of the UK SMEs
  BA HUNG NGUYEN, Galina Andreeva, Nam Huynh

WD-28: Strategic and Dynamic Aspects
Stream: Operational Research in Financial and Management Accounting
Room: G102
Chair(s): Sascha H. Moells

• Innovation Speed under Uncertainty and Competition
  Gordon Briest, Elmar Lukas, Sascha H. Moells
• Optimal feedback control of cash balance dynamics via linear programming
  AMIT BHAYA, Eugenius Kaszkurewicz
• The impact of input market dynamics on the accuracy of costing systems over time
  Ana Mickovic