Athens Institute for Education and Research Business & Law Research Division Research Unit of Accounting & Finance Research Unit of Management Research Unit of Marketing

9th Annual International Conference on Business: Accounting – Finance – Management – Marketing 4-7 July 2011, Athens, Greece

PROGRAM

Conference Venue: Titania Hotel, 52 Panepistimiou Avenue, Athens, Greece Organization and Scientific Committee

1. Dr. Gregory T. Papanikos, President, ATINER. 2. Dr. Peter Koveos, Head, Accounting & Finance Research Unit, ATINER & Professor, Syracuse University, USA. 3. Dr. Sharon Bolton, Head, Management Research Unit, ATINER & Professor, University of Strathclyde, U.K. 4. Dr. Cleopatra Veloutsou, Head, Marketing Research Unit, ATINER & Senior Lecturer in Marketing, Department of Business and Management, University of Glasgow, U.K. 5. Dr. Nicholas Pappas, Vice-President of Academics, ATINER & Professor, Sam Houston University, USA. 6. Dr. Chris Sakellariou, Vice-President of Finance, ATINER & Associate Professor, Nanyang University, Singapore. 7. Dr. Panagiotis Petratos, Vice-President of ICT, ATINER & Associate Professor of Computer Information Systems, California State University, Stanislaus, USA. 8. Dr. Peter Yannopoulos, Academic Member, Marketing Research Unit, ATINER & Professor, Brock University, Canada & 9. Dr. Angelos Tsaklanganos, Professor, University of Nicosia, Cyprus & Emeritus Professor, Aristotle University of Thessaloniki, Greece. 10. Dr. David A. Frenkel, Head, Law Research Unit, ATINER & Professor, Ben-Gurion University, Beer-Sheva, Israel. 11. Dr. John Roufagalas, Head, Economics Research Unit of ATINER and Professor, Troy University, USA. 12. Dr. Matteo Rossi, Academic Member, ATINER & Professor, University of Sannio, Italy. 13. Dr. Aida Shekib, Professor, Governors State University, USA. 14. Dr. Mert Uydaci, Academic Member, ATINER & Associate Professor, Marmara University, Turkey. 15. Dr. Niki Kyriakidou, Academic Member, ATINER & Senior Lecturer of Human Resources Management, Leeds Business School, U.K. 16. Dr. Annabel Droussiotis, Academic Member, ATINER & Assistant Professor, Intercollege, Cyprus. 17. Dr. Abdullah Barakat, Assistant Professor, King Saud University, Saudi Arabia. 18. Dr. Margarita Kefalaki, Researcher, ATINER. 19. Ms. Lila Skountridaki, Researcher, ATINER & Ph.D. Student, University of Strathclyde, U.K. 20. Ms. Gina M. Bondi, Researcher, ATINER. 21. Mr. Apostolos Kotsaspyrou, Researcher, ATINER.

Administration

Fani Balaska, Chantel Blanchette, Stavroula Kiritsi, Eirini Lentzou, Konstantinos Manolidis, Katerina Maraki & Sylia Sakka

2 C O N F E R E N C E P R O G R A M (The time for each session includes at least 10 minutes coffee break) Monday 4 July 2011

08:00-09:00 Registration 09:00-09:30 Welcome and Opening Remarks . Dr. Gregory T. Papanikos, President, ATINER. . Dr. Nicholas Pappas, Vice-President of Academics, ATINER and Professor, Sam Houston University, USA. . Dr. Peter Koveos, Head, Accounting & Finance Research Unit, ATINER & Professor, Syracuse University, USA. . Dr. Sharon Bolton, Head, Management Research Unit, ATINER & Professor, University of Strathclyde, U.K. . Dr. Cleopatra Veloutsou, Head, Marketing Research Unit, ATINER & Senior Lecturer, University of Glasgow, U.K. 09:30-11:00 Session I (Room A): Impact Studies 09:30-11:00 Session II (Room B): Structure and Strategy 09:30-11:00 Session III (Room C): Products and Brands Chair: Koveos, P., Head, Accounting & Finance Research Chair: Pappas, N., Vice-President of Academics, ATINER and Chair: Veloutsou, C., Head, Marketing Research Unit, ATINER & Unit, ATINER & Professor, Syracuse University, USA. Professor, Sam Houston University, USA. Senior Lecturer, University of Glasgow, U.K. 1. Chau, F., Lecturer, Durham Business School, 1. Fong, E., Associate Professor, University of Alabama in 1. *Ghantous, N., Lecturer, Université de Savoie, UK, Dosmukhambetova, G., High School of Huntsville, USA, Zheng Zhou, K., Associate Professor, France. Services Brand Personality’s Impact on Economics and Business, Al-Farabi Kazakh The University of Hong Kong, China & Bao, Y., Customers’ Brand Relationship. (MKT) National University, Kazakhstan & Kallinterakis, V., Associate Professor, University of Alabama in 2. Centeno, E., Assistant Professor, Monterey Institute of Durham Business School, UK. The Impact of Huntsville, USA. The Role of Employee Involvement in Technology, Mexico. Does Colour Influence SME Brand Mandatory IFRS Adoption on Noise Trading: the Relationship between Strategic Consensus and Firm Building? An Exploration of SME Brands. (MKT) Evidence from Central and Eastern European Performance. (MGT) 3. Pavlides, D., Research Associate, University of Nicosia, Countries. (FIN) 2. Ma, J., Assistant Professor, Indiana – Purdue University, Cyprus, Vrontis, D., Dean, University of Nicosia, Cyprus 2. *Giombini, G., Assistant Professor, USA & Todorovic, Z., Associate Professor and Director & Thrassou, A., Associate Professor, University of University of Urbino “Carlo Bo”, Italy, Calcagnini, of Entrepreneurship, Indiana – Purdue University, USA. Nicosia, Cyprus. The Renaissance of Commandaria, G., Professor, University of Urbino “Carlo Bo”, Italy The Role of Strategic Orientations in Firm Resource Brand Building for Achieving Competitive Advantage. & Farabullini, F., Researcher, Bank of Italy, Italy. Deployments. (MGT) (Monday, 4th of July 2011, morning) (MKT) The Impact of the Recent Financial Crisis on Bank 3. Chiu, J., Partner, C C & Associates, Canada & Paton, R. Loans Interest Rates and Guarantees. (Monday, 4th A., Professor, University of Glasgow, UK. Facing an of July 2011) (FIN) Uncertain Future with the Strato-Operation Management 3. Ben Akal, Ph.D. Student, University of Model. (MGT) Manouba, Tunisia, Chichti, J., Professor, Tunisia School of Busienss, Tunisia, Galy, N., Professor, Toulouse Business School, France & Germain, L., Professor, Toulouse Business School, France. Impact of Extreme Events on Insurance and Reinsurance Stock Performance: A Comparison between European, US and Japanese Markets. (FIN) 4. *Resceanu, O., Ph.D. Student, The Romanian Academy of Economic Studies, Romania. The Impact of Synergies on Mergers & Acqusitions- Empirical Analysis on the Pharmaceutical Sector on the European Stock Exchanges during 2004-2010. (FIN)

3 11:00-12:30 Session IV (Room A): Derivatives and 11:00-12:30 Session V (Room B): Management, People and 11:00-12:30 Session VI (Room C): Marketing Internet and Credit Ratings Organisations Technology Chair: *Giombini, G., Assistant Professor, University Chair: Bolton, S., Head, Management Research Unit, ATINER & Chair: *Ghantous, N., Lecturer, Université de Savoie, of Urbino “Carlo Bo”, Italy Professor, University of Strathclyde, U.K. France. 1. Lingo, M., Head, Oesterreichische 1. Ramsay, S., Postgraduate Program Director, Griffith 1. *Bick, G., Professor, University of the Nationalbank, Austria, Elendner, H., Vienna University, Australia, Barker, M., Professor, Griffith Witwatersrand, South Africa & Maal, K., University of Graduate School of Finance, Austria & Eisl, A., University, Australia & Branch, S., Griffith University, the Witwatersrand, South Africa. Adoption of Online University of Economics and Business, Austria. Re- Australia. A Longitudinal Study Linking Person- Grocery Shopping in South Africa. (MKT) Mapping Credit Ratings. (FIN) Organisation Fit to Job Satisfaction and Turnover 2. Maronick, T., Professor, Towson University, USA. 2. *D’Ecclesia, R., Professor, Sapienza Intentions. (MGT) Do Consumers Read Terms of Service Agreements When University of Rome, Italy & Castellano R., 2. Bond, C., Head of Postgraduate Programmes, Installing Software: An Empirical Analysis. (MKT) University of Macerata, Italy. Credit Quality and Roehampton Business School, UK & Hsu, T.C., 3. Charlesworth, A., Lecturer, University of CDS’ Volatility: The Key Signal. (FIN) Roehampton Business School, UK. International Sunderland, UK. Is Social Breaking-Up Hard to Do? 3. Erasmus, P., Professor, Stellenbosch Student’s Perceptions of Service Quality in the UK (MKT) University, South Africa. Divided Volatility and Banking Sector: An Exploratory Study. (MGT) 4. Zifceac, A., Ph.D. Student, Babes-Bolyai Share Returns: South African Evidence. (FIN) 3. Suciu, L.E., Ph.D. Student, Babes-Bolyai University, University, Romania & Radu-Adrian, M., President, 4. Resch, F., Analyst, Oesterreichische Romania, Mortan, M., Associate Professor, Babes-Bolyai Centrul de Afaceri Transilvania, Romania. The New Nationalbank, Austria, Aussenegg, W., University, Romania, Lazar, I., Professor, Babes-Bolyai Bureaucracy is Mobile: mBURO (eBURO-2-mBURO). Oesterreichische Nationalbank, Austria & Winkler, University, Romania & Veres, V., Lecturer, Babes- (MKT) G., Oesterreichische Nationalbank, Austria. Pitfalls Bolyai University, Romania. Debutant Civil Servants and Remedies in Testing the Calibration Quality of Probation Period – The Influence on the Expectancy Rating Systems. Element of Vroom’s Motivational Theory. (MGT) 4. Mangos, N., Lecturer, Flinders University, Australia & Reynolds, G., Ph.D. Student, Flinders University, Australia. Investigating the Relationship between Environmental Strategies and Environmental Management Accounting. (MGT) (Monday, 4th of July 2011)

12:30-13:30 LUNCH

4 13:30-15:00 Session VII (Room A): Behavior and Style in 13:30-15:00 Session VIII (Room B): Financial Reporting 13:30-15:00 Session IX (Room C): Marketing Communication Finance Chair: Mangos, N., Lecturer, Flinders University, Australia Chair: *Bick, G., Professor, University of the Chair: *D’Ecclesia, R., Professor, Sapienza University Witwatersrand, South Africa of Rome, Italy 1. Bhandari, G., Assistant Professor, University of 1. Pumphrey, L., Professor, Idaho State University, 1. Tsiros, M., Professor, University of Miami, USA & Windsor, Canada. Determinants of Individuals’ USA. Recognition of Goodwill under IFRS 3. (ACC) Laran, J., Assistant Professor, University of Miami, USA. Intention for Online Investing. (Monday, 4th of July 2. Wasan, S., Assistant Professor, Northern Kentucky An Investigation of the Effectiveness of Marketing 2011, morning) (FIN) University, USA, Daniels, K.N., Professor, Virginia Promotions Involving Uncertainty. (MKT) 2. Kudryavtsev, A., Lecturer, University of Haifa, Commonwealth University, USA & Vijayakumar, J., 2. Du Peloux, M., Assistant Professor, EBS Paris, Israel & Kliger, D., University of Haifa, Israel. Professor, Virginia Commonwealth University, USA. France & Lombardot, Assistant Professor, University Investors’ Mood and Reactions to Company- Accruals, Accrual Quality, and Borrowing Costs in the Paris 1 Pantheon-Sorbonne, PRISM Sorbonne, France. Specific Events. (FIN) Market for Syndicated Loans. (ACC) Psychological and Behavioural Effects Triggered by 3. Van Heerden, JD., Lecturer, University of 3. Yaacob, H., Lecturer, Universiti Brunei Participation and Promotional Games. (MKT) Stellenbosch, South Africa & Botha, A.F., Post- Darussalam, Brunei & Suhaimi Nahar, H., Accounting 3. Dogan Sudas, H., Research Assistant, Cukurova Graduate Student, University of Stellenbosch, South Section, Malaysia Science University, Malaysia. University, Turkey, Cabuk, S., Professor, Cukurova Africa. Using a Dynamic Benchmarking Approach Accountability in the Sacred Context: The Case of University, Turkey & Zeren, D., Lecturer, Cukurova to Measure South African Equity Managers’ Skill. Management, Accounting and Reporting For Malaysian University, Turkey. Portrayal of Mother in Turkish Print (FIN) Cash Awqaf Institution. (ACC) Advertising. (Monday, 4th of July 2011, morning) (MKT) 4. Herrmann, U., Ph.D. Student, University of Erlangen-Nürnberg, Germany & Scholz, H., Professor, University of Erlangen-Numberg, Germany. Short-Term Persistence in Hybrid Mutual Fund Performance: The Role of Style Shifting Abilities. (FIN) 5. Malagon, J., Ph.D. Student, Universidad Carlos III, Spain, Moreno, D., Associate Professor, Universidad Carlos III, Spain & Rodríguez, R., Associate Professor, Universidad Carlos III, Spain. Time Horizon Trading and the Idiosyncratic Risk Puzzle. (FIN)

5 15:00-16:30 Session X (Room A): Studies in Financial 15:00-16:30 Session XI (Room B): Learning, Innovation and 15:00-16:30 Session XII (Room C): Marketing and the Firm Structure, Performance and Literacy Entrepreneurship Chair: Centeno, E., Assistant Professor, Monterey Institute of Chair: *Ladron de Guevara Cortes, R., Professor- Chair: Zanakis, S., Professor, Florida International University, Technology, Mexico. Researcher, University of Veracruz, Mexico. USA. 1. Zaima, J., Professor, San Jose State 1. Mariotti, F., Assistant Professor, King Abdulaziz 1. O’Connor, T., Professor, University of New University, USA, Ivanov, S., Assistant Professor, University, Saudi Arabia & Haider, S., Assistant Orleans, USA. Intellectual Property Rights: Their San Jose State University, USA & Leong, K., San Professor, King Adulaziz University, Saudi Arabia. Inter- Development, Protection, and Orderly Transfer in the Jose State University, USA. A Profile of Negative Cluster Learning: The Co-Evolution of Nascar Racing Twenty-First Century World. (Monday, 4th of July 2011, EVA Firms: Reality versus Expectations. (FIN) and the UK Motorsport Industry. (MGT) morning) (MKT) 2. De Vries, A., Lecturer, Stellenbosch 2. *Astani, M., Professor, Winona State University, USA & 2. *Lopez Sanchez, J.A., Assistant Professor, University, South Africa & Erasmus, P., Professor, Ready, K., Professor, Winona State University, USA. University of Extremadura, Spain, González Mieres, C., Stellenbosch University, South Africa. Financing Learning Effectiveness of Face-to-Face versus Online Assistant Professor, University of Oviedo, Spain & Santos Decisions of Firms: A South African Study. (FIN) Learning. (MGT) Vijande, M.L., Associate Professor, University of Oviedo, 3. Mangos, V., Lecturer, TAFE, Australia. Investigating the Spain. The Mediating Effect of Unlearning in the Quality of Life and Career Development of Parents of Relationship between Internal Marketing, Innovation and Children with Down syndrome and Autism Spectrum Performance in Knowledge Intensive Business Services. Disorder. (MGT) (Monday, 4th of July 2011) (MKT) 4. Elahi, A.R., Assistant Professor, Tarbiat Moallem 3. Christodoulides G., Senior Lecturer, University of University, Iran, Hadavi, F., Associate Professor, Tarbiat Birmingham, UK & Veloutsou, C., Universsity of Moallem University, Iran, Kalani, A., Master Student, Glasgow, UK. European Study of Brand Equity. Tarbiat Moallem University, Iran, Falahti, M., Master 4. Ku, E., Assistant Professor, National Kaohsiung Student, Jame Elmi Karbordi University, Iran & University, Taiwan, Chen, F.H., Associate Professor, Ghasemi, A., Assistant Professor, Azad University of Chao Yang University of Technology, Taiwan & Huang, sciences and Research, Iran. Measuring Organizational M.Y., Master Student, Ming Chuan University, Taiwan. Learning Capabilities in Iranian Sport Federations. The Strategic Collaboration Adaptation between Travel (MGT) (Monday, 4th of July 2011) Agencies. (MKT)

6 16:30-18:00 Session XIII (Room A): Perceptions, Ethics and Culture in Accounting 16:30-18:00 Session XIV (Room B): Various Marketing and Management Issues Chair: *Astani, M., Professor, Winona State University, USA. Chair: *Lopez Sanchez, J.A., Assistant Professor, University of Extremadura, Spain, 1. *Diaconu, P., Professor, Academy of Economic Studies, Romania, Coman, N., 1. Abd Ghani, N.H., Lecturer, University Utara Malaysia (UUM), Malaysia & Mohamad, Lecturer, Academy of Economic Studies, Romania, Sandru, C., Associate Professor, O., University Sains Malaysia (USM), Malaysia. Dealer’s Market Orientation and Academy of Economic Studies, Romania, Gorgan, C., Lecturer, Academy of Brand Equity: Does Relationship Marketing Matter? (MKT) Economic Studies, Romania & Gorgan, V., Lecturer, Academy of Economic Studies, 2. NikMat, N.K., Associate Professor, Universiti Utara Malaysia, Malaysia & Thatchopas, Romania. Study on the Perception of Accounting Professionals on Accounting P., Student, Universiti Utara Malaysia, Malaysia. Customer Loyalty towards Small and Education in Romania. (ACC) Medium Sized Enterprises (SMEs) in Southern Thailand. (MKT) 2. Heinz, P., Ph.D. Student, Macquarie University, Australia, Patel, C., Professor, 3. *Ziniel, W., Research and Teaching Assistant, Vienna University, Austria. Measuring Macquarie University, Australia & Heidhues, E., Lecturer, Macquarie University, the Influence of Third-Party Product Tests on Product Choice Behaviour. (MKT) Australia. Some Theoretical and Methodological Suggestions for Studies Examining Earnings Management and Ethical Judgments in Accounting. (ACC) 3. Mulawarman, A.D., Lecturer, University of Brawijaya, Indonesia. Elimination of Riba through Purification (Tazkiyah) of the Cash Flow Concept: A Study from the Indonesian Business Muslim Habitus. (ACC)

18:00-20:00 Session XV (Room A): Momentum and Asset Behavior Chair: Mulawarman, A.D., Lecturer, University of Brawijaya, Indonesia. 1. Mahajan, A., Professor, Texas A&M University, USA. Sources of Momentum in Bonds. (FIN) 2. Saladrigues Sole, R., Professor, University of Lleida, Spain, Gallizo, J.L., University of Lleida, Spain, Gargallo, P., University of Zaragoza, Spain & Salvador, M., University of Zaragoza, Spain. The Persistence of Return on Assets: Differences between Industries and Differences between Firms. (ACC) 3. Psarakis Sporrong, K.G., Ph.D. Student, Stockholm University, Sweden & Mobarek, A., Associate Professor, Stockholm University, Sweden. International Perspective of Indoor and Outdoor Co- Movements of Stock Market: An Extensive Investigation. (FIN) 4. Cheema, M., Ph.D. Student, Lincoln University, New Zealand. Momentum Returns and Market States. (FIN) 5. Breloer, B., Ph.D. Student, University of Erlangen-Nürnberg, Germany, Scholz, H., Professor, University of Erlangen-Numberg, Germany & Wilkens, M., Professor, University of Augsburg, Germany. Performance of International and Global Equity Mutual Funds: Country Momentum Matters. (FIN)

20:30-22:30 Greek Night and Dinner (Details during registration)

7 Tuesday 5 July 2011

08:30-10:30 Session XVI (Room A): National and 08:30-10:30 Session XVII (Room B): Management, People and 08:30-10:30 Session XVIII (Room C): Marketing Across International Policies Organisations Borders and Country of Origin Chair: Pumphrey, L., Professor, Idaho State Chair: Bondi, G.M., Researcher, ATINER. Chair: *Human, D., Lecturer, Stellenbosch University, South University, USA. Africa. 1. Kallianiotis, J., Professor, University of Scranton, 1. *Ali, H., Professor, University Utara Malaysia, Malaysia, 1. Cheung, M.S., Associate Professor, Xavier USA. The Financial and Public Policy of Greece as Soo, J.H.S., University Utara Malaysia, Malaysia & University, USA. Market Development Strategy and a Member of the Economic and Monetary Union. Shamsudin, F.M., University Utara Malaysia, Malaysia. Global Wellbeing: Learning from the Low-income (FIN) Leadership and Stress among Bank Employees in Consumer Segment in Eastern Europe and Central Asia. 2. Koveos, P., Professor, Syracuse University, USA, Malaysia. (MGT) (MKT) Zhang, Y., Dean and Professor, University of 2. *Todorovic, Z., Associate Professor and Director of 2. Ayadi, K., Assistant Professor, Rouen Business Shanghai for Science and Technology, China & Liu, Entrepreneurship, Indiana – Purdue University, USA & School, France. Ethnicity and Family Food Socialization Y., Reseracher, Syracuse University, USA. Is Ma, J., Assistant Professor, Indiana – Purdue University, in a Bi-Cultural Environment. (MKT) National Planning Obsolete? China’s Case.(FIN) USA. Temporal Integration of the Corporate 3. Bounaouas, M., Ph.D. Student, Nice University, 3. Kostohryz, J., Ph.D. Student, University of Entrepreneurship Prerequisites: Rising Up to the France & Kolenc, C., Lecturer, Bordeaux 1 University, Economics, Prague, Czech Republic. Tax Measures Challenge! (MGT) France. How Young French Consumers Perceive and taken to fight the Crisis – Developed Countries 3. Tuason, I., Chair and Faculty, Kwantlen Polytechnic Define the Luxury Experience: An Exploratory Study. Overview, Concrete Measures in the Czech University, Canada. The Relationship between Trust and (MKT) Republic. (FIN) Organizational Culture Change. (MGT) 4. Baena, V., Associate Professor, European 4. Shajari, P., Faculty Member, Monetary and Banking 4. Takeuchi, R., Associate Professor, Hong Kong University of Madrid, Spain. How Market Environment Research Center, Iran. Adjustment and Growth: University of Science & Technology, China, Qian, C., May Constrain Global Franchising in Emerging Markets. Macroeconomic Performance of the IMF and World Assistant Professor, City University of Hong Kong, (Tuesday, 5th of July 2011) (MKT) Bank Integrated Model for Some Mediterranean and China & Shay, J.P., Washington and Lee University, MENA Developing Countries. (FIN) USA. The Impact of Expatriate Leadership Behavior on Host Country National Job Satisfaction: Cross-Level Moderating Effects of Decision Autonomy and Parent Company Commitment. (Tuesday, 5th of July 2011, afternoon) (MGT) 5. Kim, M.J., Ph.D. Student, Seoul National University, Korea & Choi, J.N., Professor, Seoul National University, Korea. Trait Affect and Creativity: Mediating Role of Cognitive Styles and Moderating Role of Group Context. (MGT)

8 10:30-12:00 Session XIX (Room A): Pricing and Returns 10:30-12:00 Session XX (Room B): Various Management Issues Chair: Carayannopoulos, P., Associate Dean, Wilfrid Laurier University, Canada Chair: *Ali, H., Professor, University Utara Malaysia, Malaysia 1. *Ladron de Guevara Cortes, R., Professor-Researcher, University of 1. Mueller, J., Associate Professor, National University, USA. The Shape of Things to Come: Veracruz, Mexico & Salvador Torra Porras, S., Professor-Researcher, University Organizational Design in the Future. (MGT) of Barcelona, Spain. Comparative Study of the Underlying Multi-Factor Structure 2. Carayannopoulos, S., Associate Professor, Wilfrid Laurier University, Canada. Ownership of Systematic Risk Estimated by Feature Extraction Techniques. (FIN) and Integration – Predicting Interfirm Linkages along Two Dimensions. (MGT) 2. *Laopodis, N., Associate Professor, Fairfield University, USA. Dynamic 3. Lee, J.-S., Associate Professor, Providence University, Taiwan. The Effect of Linkages between Industries and Stock Market. (FIN) Transformational Leadership and Personal Mastery on Organizational Learning and 3. Erdorf, S., Ph.D. Student, University of Cologne, Germany & Heinrichs, N., Organizational Innovation Performance. (MGT) Ph.D. Student, University of Cologne, Germany. Co-movement of Fundaments: Structural Changes in the Business Cycle. (ACC) 4. Mahalik, M.K., Doctoral Fellow, Indian Institute of Technology, India, Babu, M.S., Assistant professor, Indian Institute of Technology, India & Dash, U., Associate Professor, Indian Institute of Technology, India. Multivariate GARCH Modeling of Sector Volatility Transmission: Empirical Evidence from India. (FIN) 5. *Koutmos, G., Professor, Fairfield University, USA, Knif, J., Hanken School of Economics, Finland, Kolari, J.W., Professor, Texas A&M University, USA & Pynnönen, S., University of Vaasa, Finland. The Role of Multifactors in Asset Pricing Models. (FIN)

9 12:00-13:30 Session XXI (Room A): Valuation Finance 12:00-13:30 Session XXII (Room B): Auditing, Assessment and 12:00-13:30 Session XXIII (Room C): Ethics and Social Studies other Accounting Issues Responsibility Chair: *Terzioglu, B., Lecturer, Australian Catholic Chair: *Secord, P., Professor, Saint Mary’s University, Chair: Mueller, J., Associate Professor, National University, University, Australia Canada USA. 1. Carayannopoulos, P., Associate Dean, Wilfrid 1. Kopp, L., Associate Professor, University of Lethbridge, 1. Wymer, W., Professor, University of Lethbridge, Laurier University, Canada & Nayak, S., Assistant Canada. Internal Control Assessment and Interference Canada & Rundle-Thiele, S., Associate Professor, Griffith Professor, Wilfrid Laurier University, Canada. Debt Effect. (ACC) University, Australia. Ethics, Sustainability, and Issuance under Rule 144A and Equity Valuation 2. Cooper, K., Associate Professor, University of Corporate Social Responsibility in Canadian Effects. (FIN) Wollongong, Australia. The Fusion of Criminology and Undergraduate Business Curricula. (MKT) 2. Pereira Pinto, T., Assistant Lecturer, UTAD Financial Reporting: The Evolution of the Forensic 2. Gupta, S., Assistant Professor, The Pennsylvania University, Portugal & Machado-Santos, C., Accountant. (ACC) (Tuesday, 5th of July 2011) State University at Abington, USA. Consumers’ View of Associate Professor with Habilitation, UTAD 3. Mala, R., Ph.D. Student, Macquarie University, CSR in Indian – Creating Grassroots Knowledge for University, Portugal. An Analysis of the Correlation Australia. The Effects of Experience and Accountability Multinationals. (MKT) between EVA® and MVA®: The Case of a on the Information Selection Abilities and Judgments of 3. *Human, D., Lecturer, Stellenbosch University, Portuguese Company Listed on the Stock Market. Accountants. (ACC) South Africa. The Influence of Consumer Attitude in (FIN) 4. Heinrichs, N., Ph.D. Student, University of Cologne, Cause-Related Marketing: A Structural Equation Model. 3. Rohleder, M., Ph.D. Student, Catholic Germany & Erdorf, S., Ph.D. Student, University of (MKT) University of Eichstätt-Ingolstadt, Germany, Scholz, Cologne, Germany & Hartmann-Wendels, T., University 4. Garcia, C., Lecturer, ESG Management School, H., Professor, University of Erlangen-Numberg, of Cologne, Germany. Diversification in Firm Valuation: France. Understanding the Information Search Activities Germany & Wilkens, M., Professor, University of A Multivariate Copula Approach. (ACC) with Regards to Fair Trade Shoppers’ Involvement: A Augsburg, Germany. Bond Fund Disappearance, or: Qualitative Study in the United Kingdom. (MKT) What’s Returns got to do with it? (FIN) 5. Amrousy, Z., Graduate Student, Ben-Gurion 4. Jiang, I.M., Assistant Professor, Yuan Ze University of the Negev, Israel, Yosef, R., Head, Ben- University, Taiwan, Lee, S.C., Associate Professor, Gurion University of the Negev, Israel, Gavious, I., Yuan Ze University, Taiwan, Chen, P.Y., Lecturer, Academic Staff, Ben-Gurion University of the Negev, Jinwen University of Science and Technology, Israel. Corporate Social Responsibility and Firms’ Taiwan, Liu, Y.H., Assistant Professor, National Performance. (MGT) Cheng Kung University, Taiwan. A Simple Formula for European Option under Time-Changed Lévy Processes with Imprecise Market Information. (FIN) (Tuesday, 5th of July 2011, 10:30 – 13:30) 5. Liu, Y., Assistant Professor, National Cheng Kung University, Taiwan, Fong, Z.Y., Ph.D. Student, National Cheng Kung University, Taiwan & Jiang, I.M., Assistant Professor, Yuan Ze University, Taiwan. Analytical Upper Bounds for American Exotic Currency Options with a Stochastic Skew Model. (FIN) (Tuesday, 5th of July 2011, 10:30 – 13:30)

10 13:30-14:30 Lunch

14:30-16:30 Session XXIV (Room A): Accounting Practices 14:30-16:00 Session XXV (Room B): Consumer Behaviour Chair: *Laopodis, N., Associate Professor, Fairfield University, USA. Chair: *Human, D., Lecturer, Stellenbosch University, South Africa. 1. *Terzioglu, B., Lecturer, Australian Catholic University, Australia & Steen, A., 1. Wu, C.H.J., Associate Professor, National Dong Hwa University, Taiwan & Li, H.J., Professor, Australian Catholic University, Australia. Sowing the Seeds of Transfer National Dong Hwa University, Taiwan. The Study on Antecedents of Customer Pricing Conflict. (ACC) Satisfaction from Interpersonal Emotional Contagion Perspective. (MKT) (Tuesday, 2. Pereira Leal, C., Assistant Lecturer, UTAD University, Portugal, Baptista afternoon) Carvalho, J., Associate Professor, Minho University, Portugal & Machado-Santos, 2. Azar, S., Assistant Professor, Isg Business School, France. “I'm Beautiful in My Way”: C., Associate Professor with Habilitation, UTAD University, Portugal. The Exploring Women’s Identification of Beauty Patterns. (MKT) Contribution of Accounting for the Definition of Performance Indicators: The Case 3. Bal, Y., Research Assistant, Yildiz Technical University, Turkey, Mutlu, E.C., Professor, of Institutions of Higher Education. (FIN) Yildiz Technical University, Turkey & Gurol, Y., Associate Professor, Yildiz Technical 3. Sjogren, H., Researcher, Lappeenranta University of Technology, Finland, University, Turkey. The Core Competence Concept: A Way to Gain Competitive Puumalainen, K., Professor, Lappeenranta University of Technology, Finland, Advantage for Organizations. (Tuesday, 5th of July 2011) (MGT) Syrja, P., Researcher, Lappeenranta University of Technology, Finland. Does Outsourcing of Accounting Services Affect the Management Accounting Practices in Small Firms. (ACC) 4. Syrja, P., Researcher, Lappeenranta University of Technology, Finland, Puumalainen, K., Professor, Lappeenranta University of Technology, Finland & Sjogren, H., Researcher, Lappeenranta University of Technology, Finland. Tax Planning Practices in Small Limited Companies – Finnish Evidence. (ACC) 5. *Secord, P., Professor, Saint Mary’s University, Canada & Que, Y., Saint Mary’s University, Canada. Mitigation of Earnings Management with IFRS Adoption: An Empirical Study of Chinese Markets. (ACC) 6. Liu, C., Assistant Professor, University of Winnipeg, Canada. An Empirical Study of the Impact of IFRS on Earnings Management

16:30-19:30 Urban Walk (Details during registration)

20:00-21:00 Dinner (Details during registration)

Wednesday 6 July 2011 Cruise: Departure at 07:00 Return at 20:30 (Details during registration)

Thursday 7 Ju ly 2011 Delphi Visit: Departure at 07:25 Return at 19:30 (Details during registration)

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