Phd Thesis In Fair Value Accounting

Phd Thesis In Fair Value Accounting-3
”, Jimi Siekkinen addresses how internal and external control mechanisms can be used to minimise potential abuse by senior management when making fair value assessment of financial assets and liabilities.Siekkinen studies whether corporate governance, legislation and good quality auditing can improve the confidence of investors in the reporting of financial instruments."Companies with small, independent boards of directors that are diverse in terms of, for example, gender, experience a positive effect on the quality of information about assets assessed at fair value, as well as minimize opportunism and agency costs caused by of senior management," says Siekkinen.

In 2010 Yaroslav Mozghovyi became a member of the International Center for Banking and Corporate Governance.

As a member of the center he took part in several different projects, concerning joint research, was a member of the organizing committees of the international conferences on corporate governance (in Sumy, Helsinki, Pisa, Paris, Milan, Nuremberg etc.).

This thesis investigates the value relevance of International Financial Reporting Standards (IFRS) and the effect of the financial crisis on European financial firms. The first part examines the impact of mandatory IFRS adoption and of the financial crisis on the value relevance of accounting information.

For a sample of financial firms listed in the European Economic Area (EEA) and Switzerland over 1998-2012, the results indicate that the combined value relevance of book value of equity and earnings has increased following mandatory IFRS adoption in 2005, thereby supporting the view that IFRS adoption improves the quality of accounting information.

Some people say that the city is refreshing not only because of its clear air, but also because of the cheerful mood of the residents.

Lüneburg lies in northern Germany about 50 km southeast from Hamburg in the State of Lower Saxony.One of the main aims of the seminar will be to develop students’ abilities to identify significant research questions and appropriate empirical methods.Emphasis will also be placed on data and institutional issues, and how these can present both constraints and opportunities for European researchers.Time will also be allowed for discussion of students’ own research plans, and for discussion of opportunities that exist for new research.Organizers: Leuphana University Lüneburg, Virtus Global Center for Corporate Governance, Virtus Interpress Key Topics : Nicola Moscariello, Ph D, Associate Professor, University of Naples II, Italy Prof. Student at the Department of Economics at Ghent University (Belgium).On these issues, he has presented numerous papers at national and international conferences and has published several articles in international journals, book chapters, and two monographs.Yaroslav Mozghovyi, Ph D, Lecturer, Ukrainian Academy of Banking, Virtus Global Center for Corporate Governance Yaroslav Mozghovyi is currently working as lecturer at the Ukrainian Academy of Banking of the National Bank of Ukraine and doing research in the field of corporate social responsibility and corporate governance in banks.In his study of thirty-four countries that apply IFRS regulations, Siekkinen shows that in companies from countries with well-developed investor protection legislation, there is a better quality in the reporting of financial instruments."In countries with poor levels of investor protection, investors have no confidence in fair value reporting and instead rely entirely on market value," claims Siekkinen.The results of the thesis are of relevance for three main groups: Companies can adopt the proposals for good corporate governance in order to guarantee high quality accounting, investors can require companies to follow recommendations in order to improve investor protection, and decision-makers can use the information to develop their auditing standards.EM Jimi Siekkinen defends his doctoral thesis in accounting: ”Within and Cross-Country Differences in the Value Relevance of Fair Values”.A research educational seminar for Ph Ds titled “Empirical Corporate Governance, Accounting & Auditing Research” will be arranges on the day before conference.


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