THE ILLINOIS INTERNATIONAL JOURNAL OF ACCOUNTING SYMPOSIUM To be held jointly with

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1 THE ILLINOIS INTERNATIONAL JOURNAL OF ACCOUNTING SYMPOSIUM To be held jointly with LUISS University, Rome June 16-18th, 2016 With the sponsorship of

2 The Illinois International Journal of Accounting Symposium Program Highlights Thursday, June 16 (Registration will be open 5:00 pm to 9:00 pm LUISS University - Level 2) 7:00 pm 9:00 pm Early Bird Reception Il Borghetto, LUISS University Friday, June 17 (Registration will be open 8:30 am to 1:00 pm - LUISS University - Level 2) 9:00 am - 9:15 am Welcome Remarks 9:15 am - 10:45 am PAPER I 10:45 am - 12:15 pm PAPER II Aula Toti (Level 2) 12:30 pm - 2:00 pm Lunch Il Borghetto, LUISS University 2:00 pm - 3:30 pm PAPER III 3:30 pm - 5:00 pm PAPER IV Aula Toti (Level 2) 5:00 pm - 5:30 pm Networking break Il Borghetto, LUISS University 5:30 pm - 7:00 pm Panelists Table Aula Toti (Level 2) 8:30 pm - 12:00 am Gala Dinner Palazzo Ferrajoli Saturday, June 18 9:00 am - 10:30 am PAPER V Aula Chiesa (Level 2) 10:30 pm - 11:00 pm Networking break Il Borghetto, LUISS University 11:00 am - 12:30 am PAPER VI 12:30 am 1:00 pm Announcement for the 2017 Symposium and Closing comments Aula Chiesa (Level 2) 1:00 pm - 2:30 pm Light Lunch Il Borghetto, LUISS University 2:30 pm Conference ends

3 Friday, June 17 The Illinois International Journal of Accounting Symposium Detailed Program 9:00 am - 9:15 am Welcome Remarks (Aula Toti Level 2) Prof G. Fiori Prof A. Rashad Abdel-khalik Session Chair: Anne D Arcy - Vienna University of Economics and Business (Vienna) 9:15 am - 10:45 am PAPER I (Aula Toti Level 2) Financial Expert CEOs and Earnings Management around Initial Public Offerings Dimitrious Gounopoulos Hang Pham Jörg Werner University of Sussex University of Sussex Frankfurt School of Finance & Management Andreas Charitou University of Cyprus (Nicosia) 10:45 am 12:15 am PAPER II (Aula Toti Level 2) The determinants of applicability, compliance, and quantity of mandatory disclosure under International Financial Reporting Standard 7 Financial Instruments: Disclosures Matthew Bamber Kevin McMeeking Nikola Petrovic Sasson Bar-Yosef University of Toronto University of Exeter Universitad San Francisco de Quito The Hebrew University of Jerusalem 12:30 pm - 2:00 pm Lunch Il Borghetto, LUISS University Session Chair: Andrea Lionzo - Catholic University of Sacred Heart (Milan) 2:00 pm 3:30 pm PAPER III (Aula Toti Level 2) Attributes of lobbying towards the IASB: Participation, content and success Michael Dobler Oliver Knospe Annalisa Prencipe Dresden University of Technology Dresden University of Technology Bocconi University

4 Session Chair: Marco Trombetta, IE University IE Business School (Madrid) 3:30 pm 5:00 pm PAPER IV (Aula Toti Level 2) Accounting Quality and Loan Pricing: The Effect of Cross-Country Differences in Legal Enforcement Seraina C. Anagnostopoulou Paul Chaney University of Reading Vanderbilt University 5:00 pm - 5:30 pm Networking break Il Borghetto, LUISS University 5:30 pm - 7:15 pm Corporate ownership structure and financial reporting in Italy Aula Toti (Level 2) Round Table Moderator: Giovanni Fiori, LUISS Guido Carli Massimo Ferrari, General Manager Corporate & Finance, Group CFO Salini Impregilo Giuseppe Gola, CFO - Wind Edoardo de Michelis di Slonghello, CFO - Novares Simone Scettri, Chairman, Reconta Ernest & Young, Italy 8:30 pm - 12:00 am Gala Dinner Palazzo Ferrajoli, Piazza Colonna 335 Roma. Meeting at LUISS Main Entrance (Viale Romania, 32) at 8:00 pm

5 Saturday, June 18 Session Chair: Heibatollah Sami Lehigh University (Bethlehem) 9:00 am - 10:30 am PAPER V Aula Chiesa (Level 2) Characteristics and Stock Prices of Japanese Firms that Adopt International Financial Reporting Standards: Interim Evidence Tatsuaki Morino Shun Sato Fumiko Takeda Nikos Vafeas University of Tokyo University of Tokyo University of Tokyo University of Cyprus 10:30 am - 11:00 am Networking Break Il Borghetto, LUISS University Session Chair: Daniele Macciocchi LUISS University (Rome) 11:00 am 12:30 am PAPER VI Aula Chiesa (Level 2) Effects of the Adoption of IFRS on the Credit Market: Evidence from Brazil Vinicius Simmer de Lima G. A. Sampaio Franco de Lima Giorgio Gotti Beatriz Garcia Osma University of San Paolo University of San Paolo Unversity of Texas El Paso The Autonomous University of Madrid 12:30 pm - 1:00 pm Announcement for the 2017 Symposium and Closing comments Aula Chiesa (Level 2) 1:00 pm - 2:30 pm Light Lunch Il Borghetto, LUISS University 2:30 pm Conference ends

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