85th International Atlantic Economic Conference

March 14 - 17, 2018 | London, United Kingdom

325 BUSINESS ECONOMICS, MANAGERIAL INCENTIVES, AND ACCOUNTING

Saturday, 17 March 2018: 11:30 AM-1:30 PM
Chair:
Alicja Reuben, New York University Abu Dhabi—United Arab Emirates
Allowance for corporate equity and financial structure of Belgian small-and-medium-size enterprises (SMEs)
Olivier Colot, University of Mons—Belgium; Mélanie Croquet, University of Mons—Belgium; Loredana Cultrera, University of Mons—Belgium; Yoyo Fandja, University of Mons—Belgium
How do ownership concentration and family control influence over-investment and financial risk?
Huai-Chun Lo, Yuan Ze University—Taiwan; Qian Long Kweh, Canadian University-Dubai—United Arab Emirates; Irene Wei Kiong Ting, Malaysia Pahang University—Malaysia
Corporate social responsibility: An experimental analysis
Alicja Reuben, New York University Abu Dhabi—United Arab Emirates; Chetan Dave, New York University Abu Dhabi—United Arab Emirates; Curtis Kephart, New York University Abu Dhabi—United Arab Emirates
Is IFRS conditionally or unconditionally more conservative than local GAAP? Evidence from Japan
Konosuke Shimamoto, University of Tokyo—Japan; Fumiko Takeda, University of Tokyo—Japan
Discussants:
Huai-Chun Lo, Yuan Ze University—Taiwan ; Alicja Reuben, New York University Abu Dhabi—United Arab Emirates and Fumiko Takeda, University of Tokyo—Japan