Program for stream Financial Management and Accounting

TD-06: Financial Reporting
Stream: Financial Management and Accounting
Room: H9
Chair(s): Matthias Amen

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

FA-06: Risk Management
Stream: Financial Management and Accounting
Room: H9
Chair(s): Michael H. Breitner, Elmar Lukas

• OR Meets Accounting: An MIP Formulation for the Item-Instrument Matching Decisions in Fair Value Hedging
  Sinan Gürel, Ahmet Yüksel
• Harnessing Accounting Data for Profitability Forecasts and Robust Portfolio Construction
  Lukas Benjamin Heidbrink
• Set-valued expectiles for ordered data analysis
  Thi Khanh Linh Ha, Andreas H. Hamel
• Determining the optimal time to purchase emission rights under uncertainty of the carbon dioxide price
  Anna Uhrmeister