iBEACON (International Business Economics Accounting Collaborative Network)

In August, iBEACON (founded by Krivogorsky and Grudnitski) will be conducting a special session during the upcoming American Accounting Association’s annual meeting, held this year in Anaheim, Calif. The session will be dedicated to presenting the results the research conducted by iBEACON members from different countries:

1. “Analyzing Analysts’ Expertise: Did Analysts Fully Anticipate the Impact of IFRS Adoption on Earnings? The European evidence” by François Aubert, ESC Clermont Graduate School of Management, France, and Pascal Dumontier, Geneva School of Economics, Switzerland

2. “The Determinants of Benchmark Beating Behaviour in Spain” by Ana Gisbert, Beatriz Garcia, and Leandro Cañibano, University of Madrid, Spain

3. “Governance Reforms, Earnings Quality and the Cost of Equity Capital: Evidence from the German Market” by Juergen Ernstberger, Michael Stich, and Oliver Vogel, University of Regersburg, Germany

4. “Institutional Passivity and Shadow Corporate Governance: Evidence from Continental Europe” by Victoria Krivogorsky and Gary Grudnitski, SDSU, USA