Conference Time: 17th May 2024, 07:20:07am CEST
Overview and details of the sessions of this conference. Please select a date or location to show only sessions at that day or location. Please select a single session for detailed view (with abstracts and downloads if available).
Please note that all times are shown in the time zone of the conference. The current conference time is: 17th May 2024, 07:20:07am CEST
PS I.4: Institutions and Regulations
Time:
Saturday, 21/Oct/2023:
9:30am - 11:00am
Session Chair: Toru Yoshikawa , Waseda University, JapanSession Chair: Sebastian Firk , University of Groningen, Netherlands, The
Location: T 15.02
Presentations
ID: 106
/ PS I.4: 1
Track F: Comparative Corporate Governance
Submission Type: Full-paper (empirical) Keywords: gender diversity reforms, risk-taking, family firms
Gender Diversity Reforms and Corporate Risk-taking: The Role of Family Business Prevalence
Jannine Poletti-Hughes, Dilrukshi Dimungu-Hegawe, Yang Zhao
University of Liverpool, United Kingdom;
jpoletti{at} liverpool.ac
ID: 136
/ PS I.4: 2
Track F: Comparative Corporate Governance
Submission Type: Full-paper (empirical) Keywords: Business Groups; Tax Havens; Ethnicity; Polity; Institutions; Caribbean
“KEEP IT IN THE FAMILY”: THE IMPACT OF NATIONAL INSTITUTIONS AND FAMILY BUSINESS GROUPS ON FIRM-LEVEL DISCLOSURE IN THE CARIBBEAN TAX HAVENS
Bruce Hearn1 , Igor Filatotchev2
1 University of Southampton; 2 Kings College London;
b.a.hearn{at} soton.ac
ID: 172
/ PS I.4: 3
Track F: Comparative Corporate Governance
Submission Type: Full-paper (empirical) Keywords: timeliness of financial statements; accounting regulation; public policies; guaranteed loans; Covid-19; crisis
Changes to Accounting Policies, Financial Reporting Quality and Guaranteed Loans during the Covid-19 Crisis
Bruno Buchetti1 , Mircea Epure2,3,4 , Amedeo Pugliese1
1 University of Padova, Italy; 2 Pompeu Fabra University, Spain; 3 Barcelona School of Economics; 4 UPF-Barcelona School of Management;
amedeo.pugliese{at} unipd
