Welcome Remarks

Keynote Speech I

Speaker: Wayne Ferson, University of Southern California, USA

Title: Ruminations on Investment Performance Measurement

Panel Section I: Systematically Important Financial Institutions

Chairperson: Terrence Martell, Baruch College, USA

Panelists:

Art Certosimo, The Bank of New York Mellon, USA

Christopher S. Edmonds, Intercontinental Exchange Inc. , USA

Concurrent Sessions

Academic Session I.                  Transfer Pricing, Financial Accounting and Economic Policy

Chairperson: Winston Chang, University at Buffalo, USA

1.      Financial Control and Transfer Pricing

Savita A. Sahay, Rutgers University, USA

2.     Optimal Transfer Pricing in a Vertically-related and Imperfectly Competitive Market

Winston Chang, University at Buffalo, USA

Han Eol Ryu, University at Buffalo, USA

3.     An Empirical Study of XBRL’s Impact on Analyst Forecast Behavior

Chunhui Liu, University of Winnipeg Winnipeg, Canada

Tawei Wang, University of Hawaii at Manoa, USA

Lee J. Yao, Loyola University New Orleans, USA

4.     Financial Reporting Framework In Nigeria and The Adoption of The International Financial Reporting Standards

Pius V. C Okoye, Nnamdi Azikiwe University, Awka, Nigeria

Cletus O. Akenbor, University of Port-Harcourt, Nigeria

5.     Growth Driven Poverty: Some Observations

Masroor Ahmad Beg, University of Delhi, India

Academic Session II.       Trading Strategy, Microstructure and Risk Management

Chairperson: Hsuan-Chu Lin, National Cheng Kung University, Taiwan

1.      The trading strategy of carry trade market under the generalized threshold autoregressive model

Chun-Liang Chen, National Chiao Tung University, Taiwan

Huimin Chung, National Chiao Tung University, Taiwan

Bruce Mizrach, Rutgers University, USA

Yu-Jen Wang, National Chiao Tung University, Taiwan

2.      Keeping up with the Joneses or responding to job uncertainty? The spread of CEO severance agreements

Peggy Huang, Tulane University, USA

Lingling Wang, Tulane University, USA

3.     An Analysis of Co-Movements in Industrial Sector Indices Over the Last 30 Years

Jon G. Poynter, Rutgers University, USA

James P. Winder, Rutgers University, USA

4.     Industry Effect, Credit Contagion and Bankruptcy Prediction

Han-Hsing Lee, National Chiao Tung University, Taiwan

Che-Ming Lin, National Chiao Tung University, Taiwan

5.     Private equity blockholders

Guojun Chen, Columbia University, USA

Jun-Koo Kang, Nanyang Technological University, Singapore

Jin-Mo Kim, Rutgers University, USA

Hyun Seung Na, City University of Hong Kong, Hong Kong

Academic Session III.                 Financial Econometrics and Statistics (A)

Chairperson: Ken Hung, Texas A&M International University, USA

1.      Modelling Overnight and Daytime Returns Using a Multivariate GARCH-Copula Model

Long Kang, The Options Clearing Corporation, USA

Simon H Babbs, The Options Clearing Corporation, USA

2.     Dynamic Interactions between Institutional Investors and the Taiwan Stock Exchange Corporation: One-regime and Threshold VAR Models

Bwo-Nung Huang, National Chung-Cheng University, Taiwan

Ken Hung, Texas A&M International University, USA

Chien-Hui Lee, National Kaohsiung University of Applied Sciences, Taiwan

Chin-Wei Yang, Clarion University of Pennsylvania, USA

3.     Short Sale Constraints and the Likelihood of Crashes and Bubbles

Martin T. Bohly, Westphalian Wilhelminian University of Münster, Germany

Arne C. Kleinz, Westphalian Wilhelminian University of Münster, Germany

4.     Integration of Credit, Market and Operational Risk: A Comparative Analysis of Copula and Variance/Covariance Approach

Jianping Li, Chinese Academy of Sciences, China

Jichuang Feng, University of Science and Technology of China, China

Dengsheng Wu, Chinese Academy of Sciences, China

Cheng-Few Lee, Rutgers University, USA

5.     Emergence of Sovereign Wealth Funds in the Global Economy

Meeta Mathur, University of Rajasthan, India

Academic Session IV.                 Auditing

Chairperson: Bharat Sarath, Rutgers University, USA

1.      Exploring the situation which auditors compromise their independence

Yu-Cheng Lin, National Chi Nan University, Taiwan

Fang-Chi Lin, Tamkang University, Taiwan

Yi-Chen Lu, National Chi Nan University, Taiwan

2.      Auditor Independence and Audit Quality: A Literature Review

Ling Lin, University of Massachusetts Dartmouth, USA

Nopmanee Kong Tepalagul, Boston University, USA and Chulalongkorn University, Thailand

3.      Corporate governance, auditing and reporting distortions

Ram N.V. Ramanan, University of California, Davis, USA

4.      State Liability Regimes and Auditors’ Reporting Decisions

Divya Anantharaman, Rutgers University, USA

Nader Wans, Rutgers University, USA

Academic Session V.              Corporate Finance

Chairperson: Darius Palia, Rutgers University, USA

1.      Mapping the Landscape: Corporate Social Responsibility for Universal Market Access

Rakhi Gupta, Pranveer Singh Institute of Technology, India

Divya Gupta Choudhry, C.S.J.M University, India

S.N.P Gupta, C.S.J.M University, India

2.     Empirical Tests for Market Timing Theory of Capital Structure in Indonesia Stock Exchange

Ignatius Roni Setyawan, Tarumanagara University (UNTAR), Indonesia

Budi Frensidy, Universitas Indonesia (UI), Indonesia

3.     Operational Restructurings: Where’s the Beef?

Mary Hill, University of Alabama, USA

Peter M. Johnson, Brigham Young University, USA

Kelvin X.T. Liu, Northeastern University, USA

Thomas J. Lopez, University of Alabama, USA

4.     Trading Restrictions and Value: Marketability as an Option

Edward A. Dyl, University of Arizona, USA

George J. Jiang, University of Arizona, USA

Januj A. Juneja, San Diego State University, USA

5.     Market Risk-Adjusted Dividend Policy and Price-to-Book Ratio

Tarek Ibrahim Eldomiaty, British University in Egypt, Egypt

Academic Session VI.               Supply Chain Finance and Accounting

Chairperson: Benjamin Melamed, Rutgers University, USA

1.      Cash-Flow Based Dynamic Inventory Management

Junmin Shi, Georgia State University, USA

Michael N. Katehakis, Rutgers University, USA

Benjamin Melamed, Rutgers University, USA

2.      Using Derivatives to Hedge Transportation Risk
Dale Rogers, Rutgers University, USA
 

3.      Strategic Financial Implications of Supply Chain Management

Samuel C. Weaver, Lehigh University, USA

4.      The Impact of Rollover Risk on Inventory Policy

Oleg Sokolinskiy, Rutgers University, USA

Ben J. Sopranzetti, Rutgers University, USA

Bernjamin Melamed, Rutgers University, USA

5.      The Core Position of the Accounting Model in an ERP System

Lian Qi, Rutgers University, USA

Concurrent Sessions

Academic Session VII.               Mutual Fund and Portfolio Management

Chairperson: Carl R. Chen, University of Dayton, USA

1.      A Comparative Simulation Study of Fund Performance Measures

Shafiqur Rahman, Portland State University, USA

Shahidur Rahman, Kazakhstan Institute of Management & Economics and Strategic Research, USA

Zhangpeng Gao, DBS Bank Ltd, Singapore

2.     Director Connections in the Mutual Fund Industry

Paul Calluzzo, Rutgers University, USA

3.     Can Time-Varying Copulas Generate Profit in Portfolio Optimization?

Chin-Wen Huang, Western Connecticut State University, USA

Chun-Pin Hsu, York College of City University of New York, USA

Wan-Jiun Paul Chiou, Central Michigan University, USA

4.     Performance Measurement with Market and Volatility Timing and Selectivity

Wayne Ferson, University of Southern California, USA

Haitao Mo, University of Southern California, USA

5.     Hedge Fund Strategy, Systematic Risk Exposure, and Performance over Changing Market Condition

Carl R. Chen, University of Dayton, USA

Ying Sophie Huang, Zhejiang University, China

Isamu Kato, Nomura Funds Research and Technologies America, Inc., USA

Academic Session VIII.            Corporate Finance and Financial Accounting

Chairperson: Ren-Raw Chen, Fordham University, USA

1.      Evaluation of Conducting Capital Structure Arbitrage Using the Multi-Period Extended Geske-Johnson Model

Hann-Shing Ju, National Chung Hsing University, Taiwan

Ren-Raw Chen, Fordham University, USA

Shih-Kuo Yeh, National Chung Hsing University, Taiwan

Tung-Hsiao Yang, National Chung Hsing University, Taiwan

2.     Corporate governance, discretionary accruals and earnings informativeness: Evidence from China

Yuyang Zhang, Kyushu University, Japan

Konari Uchida, Kyushu University, Japan

Hua Bu, China University of Mining and Technology, China

3.     Do Firms Choose Their Stock Liquidity? A Study of Innovative Firms and Their Stock Liquidity

Nishant Dass, Georgia Institute of Technology, USA

Vikram Nanda, Georgia Institute of Technology, USA

Steven Chong Xiao, Georgia Institute of Technology, USA

4.     Financing Development Stage Biotechnology Companies: Reverse Mergers vs. IPOs

Mark J. Ahn, Willamette University, USA

Robert B. Couch, Willamette University, USA

Wei Wu, Willamette University, USA

5.     Why do analysts revise their stock recommendations after earnings announcements?

Ari Yezegel, Bentley University, USA

Academic Session IX.                 Governmental & Not-for-Profit Accounting

Chairperson: Michael P. Schoderbek, Rutgers University, USA

1.      Accounting Restatements, Governance, and Municipal Debt Financing

William Baber, Georgetown University, USA

Angela Gore, George Washington University, USA

Kevin Rich, Loyola University – Maryland, USA

Jean Zhang, George Washington University, USA

2.      Public Sector Accounting System in Nigeria: A Comparative Study of Cash-Basis and Accrual-Basis of Reporting

Cletus O. Akenbor, University of Port Harcourt, Choba, Nigeria

Tennyson Oghoghomeh, Office of the Deputy Governor of Delta State, Nigeria

3.      Economic Consequences of Going Concern Audit Opinions in Nonprofit Organizations

Nancy-Chun Feng, Suffolk University, USA

4.      An Empirical Analysis of the Effect of Performance-Based Budgeting on State Government Expenditures

Yanxia Qi, China University of Petroleum- Beijing, China

Yaw M. Mensah, Rutgers University, USA

5.      Holding Cities Accountable: The Impact of Municipal Governance on Cities’ Audit Results & Report Timeliness

Amanda Garrett, Rutgers University, USA

Academic Session X.                  Risk Management (A)

Chairperson: Wan-Jiun P. Chiou, Central Michigan University, USA

1.     How Has Capital Affected Bank Risk Since Implementation of the Basel Accords?

Robert L. Porter, Quinnipiac University, USA

Wan-Jiun P. Chiou, Central Michigan University, USA

2.     When Enough Is Not Enough: Structural Credit Risk Based Estimation of Bank Capital

Michael B. Imerman, Princeton University, USA

3.     Optimal Diversification- Does It Exist?

Yung-Shun Tsai, Asia University, Taiwan

Chien-Chih Lin, Tamkang University, Taiwan

Hsiao-Yin Chen, Kainan University, Taiwan

4.     Credit Multiplier and Monetary Sterilization: A Chinese Tale in the 2000s

Ying Wu, Salisbury University, USA

5.     The Convergence of Inflation Expectation through Security Trading:  Evidence from Maturing TIPS

Quentin C. Chu, University of Memphis, USA

Academic Session XI.                 Merger, Acquisition and International Finance

Chairperson: Yangru Wu, Rutgers University, USA

1.      The Advising Investment Bank's Industry Expertise and Access to the Bidder's Private Information: Their Positive Influence on the Performance in Acquisition Sequences

Pascal Stock, University of Mannheim, Germany

2.     On Dynamic Relationship among Oil prices, Exchange Rate and Stock Prices in India

Vanita Tripathi, University of Delhi, India

Namita Narang, University of Delhi, India

3.     Rationalizing the Value Premium under Economic Fundamentals and Political Patronage

M. Eskandar Shah, University of Nottingham, United Kingdom

M. Shahid Ebrahim, Bangor University, United Kingdom

Sourafel Girma, University of Nottingham, United Kingdom

4.     Impact of firm-specific characteristics, market condition and institutional arrangement on an Initial Public Offerings’ (IPOs) initial return: A cross-sectional study on selected OECD countries

Sheela Devi D Sundarasen, Taylor’s University, Malaysia

5.     International Variation in the Benefits of Feasible Diversification Strategies

Wan-Jiun P. Chiou, Central Michigan University, USA

Vigdis Boasson, Central Michigan University, USA

6.     Does analyst stock ownership affect reporting behavior?

Rick Johnston, Purdue University, USA

Academic Session XII.             Banking Management, Mortgage and Regional Development

Chairperson: Ben J. Sopranzetti, Rutgers University, USA

1.      Banking Efficiency in Gulf Cooperation Council (GCC) Countries: A Comparative Study

Sunil K. Mohanty, University of St. Thomas, USA

Hong-Jen Lin, The City University of New York, USA

Eid A. Aljuhani, King Abdulaziz University, Saudi Arabia

Hisham J. Bardesi, King Abdulaziz University, Saudi Arabia

2.     The Accounting Implication of Banking Deregulation: An Event Study of Gramm-Leach-Bliley Act (1999)

Ronald Zhao, Monmouth University, USA

Yihong He, Monmouth University, USA

3.     The Effect of Neighborhood Contagion on Mortgage Selection

Rubén Hernández-Murillo, Federal Reserve Bank of St. Louis, USA

Rajdeep Sengupta, Federal Reserve Bank of St. Louis, USA

4.     TARP’s Deadbeat Banks

Linus Wilson, University of Louisiana at Lafayette, USA

5.     Venture Capitalists and Portfolio Companies’ Real Activities Manipulation

Xiang Liu, California State University, San Bernardino, USA
 

Dinner

Keynote Speech II

Speaker: Kose John, New York University, USA

Title: Governance, Risk and Expected Returns: Research Frontiers in Corporate Finance

Keynote Speech III

Speaker: Baruch I. Lev, New York University, USA

Title: Managerial Estimates: Accounting’s Soft Underbelly

Special Speech

Speaker: Louis Scott, UBS, USA

Title: Derivative Pricing in the Absence of a Risk Free Rate

Panel Section II: Fair Value Accounting and IFRS

Chairperson: Leonard Goodman, Rutgers University, USA

Panelists:

Bikki Jaggi, Rutgers University, USA

James Winder, Rutgers University, USA

Stephen Rivera, Johnson & Johnson, USA

Concurrent Sessions

Academic Session XIII.             Financial Accounting (A)

Chairperson: John Kim, City University of New York, USA

1.      Which improves market efficiency of ETFs: Active or passive management?

Tao Chen, Open University of Hong Kong, Hong Kong

Karen H.Y. Wong, Open University of Hong Kong, Hong Kong

Masayuki Susai, Nagasaki University, Nagasaki, Japan

2.      Cash Holdings: Determining Factors and Impact on Future Operating Performance for Listed vs. Unlisted Firms

Seraina C. Anagnostopoulou, Athens University of Economics and Business, Greece

3.      The Reaction to Unexpected Bank Earnings During the LDC Debt Crisis: An Investigation of the Market’s Assessment of Earnings Quality

Tom Nohel, Loyola University, USA

4.      Pension Contributions and Earnings Quality

John Kim, City University of New York, USA

John Li, City University of New York, USA

Fang Sun, City University of New York, USA

5.      Customer Satisfaction, Future Earnings and Market Mispricing

Ting-Kai Chou, National Chung Cheng University, Taiwan

Jia-Chi Cheng, Yuan-Zi University, Taiwan

Hsuan-Chu Lin, National Cheng Kung University, Taiwan

Academic Session XIV.             Microstructure

Chairperson: Daniel Weaver, Rutgers University, USA

1.      Firm Visibility and Corporate Bond Liquidity

Oliver Chang, Rutgers University, USA

Simi Kedia, Rutgers University, USA

Jason Wei, University of Toronto, Canada

Xing Zhou, Rutgers University, USA

2.      Do Buyouts by Private Equity Funds Enhance Firm Value in Japan?

Tsung-ming Yeh, Akita International University, Japan

3.      Schwartz and Moon Valuation Model: Evidence from IT Companies

Stéphane Dubreuille, Reims Management School, France

Sébastien Lleo, Reims Management School, France

Safwan Mchawrab, Reims Management School, France

4.      Security Transaction Taxes and Market Quality

Anna Pomeranets, Bank of Canada, Canada

Daniel Weaver, Rutgers University, USA

5.      Intra-day interventions, order flow, and the lifetime of limit orders

Masayuki Susai, Nagasaki University, Japan

Yushi Yoshida, Kyushu Sangyo University, Japan

Academic Session XV.               Momentum

Chairperson: George J. Jiang, University of Arizona, USA

1.      The explanatory power of representative agent earnings momentum models

William P Forbes, Loughborough University, United Kingdom

Aloysius Igboekwu, Aberystwyth University, United Kingdom

2.      Technical, Fundamental, and Combined Information for Separating Winners from Losers

Hong-Yi Chen, National Central University, Taiwan

Cheng-Few Lee, Rutgers University, USA

Wei K. Shih, Bates White Economic Consulting, USA

3.      Momentum Strategies for Style and Sector Indexes

Linda H. Chen, University of Massachusetts Boston, USA

George J. Jiang, University of Arizona, USA

Kevin X. Zhu, Hong Kong Polytechnic University, Hong Kong

4.      Private Investment and Public Equity Returns

Robert Couch, Willamette University, USA

Wei Wu, Willamette University, USA

5.      The Impact of Institutional Trading and Individual Trading on Value and Size Premiums: Evidence from the Japan Stock Market

Sheng-Tang Huang , Taoyuan Innovation of Technology, Taiwan

Weifeng Hung, Feng Chia University, Taichung, Taiwan

Chia-Chi Lu, National Central University, Taiwan

Cheng F. Lee, Rutgers University, USA

Academic Session XVI.             Financial Econometrics and Statistics (B)

Chairperson: Lie-Jane Kao, Kainan University, Taiwan

1.      Pricing Defaultable bonds and CDS with PDE methods

Szu-Yu Pai, Florida State University, USA

David Kopriva, Florida State University, USA

2.      Empirical Evidence on Jumps and Large Fluctuations in Individual Stocks

Diep Duong, Rutgers University, USA

Norman R. Swanson, Rutgers University, USA

3.      Recurrent Survival Analysis of Sequential Conversions of Convertible Bond

Lie-Jane Kao, Kainan University, Taiwan

Li-Shya Chen, Cheng-Chi University, Taiwan

Cheng-Few Lee, Rutgers University, USA

4.      Assessing the Performance of Different Estimators that Deal with Measurement Error in Linear Models

Heitor Almeida, University of Illinois & NBER, USA

Murillo Campello, Cornell University & NBER, USA

Antonio F. Galvao Jr., University of Wisconsin, USA

5.      Regime Switching in Dynamics of Risk Premium: Evidence from SHIBOR

Baochen Yang, Tianjin University, China

Yunpeng Su, Tianjin University, China

Academic Session XVII.          International Finance and Economics

Chairperson: John M. Longo, Rutgers University, USA

1.      Size Effect Revisited: Evidence from Indian Stock Market

Vanita Tripathi, University of Delhi, India

Yogesh Misra, Thomas Assessments Pvt. Ltd., India

2.      Empirics on global stock market integration: A valuation perspective

Pui Sun Tam, University of Macau, Macau

Pui I Tam, Macao Polytechnic Institute, Macau

3.      Advancement of India’s exchange of Trade and Exports between India and Canada under the influence of LPG

Rakhi Gupta, Pranveer Singh Institute of Technology, India

Divya Gupta Choudhry, DSPSR, India

4.      Post Indian stock market’s crisis and its impact on IPOs underpricing: From 2008-2011

Rohit Bansal, Indian Institute of Technology, India

Ashu Khanna, Indian Institute of Technology, India

5.      Information Asymmetry and Accounting Restatement: NYSE-AMEX and NASDAQ Evidence

Duong Nguyen, University of Massachusetts Dartmouth, USA

Tribhuvan N. Puri, University of Massachusetts Dartmouth, USA

Concurrent Sessions

Academic Session XVIII.        Corporate Governance

Chairperson: Ivan E. Brick, Rutgers University, USA

1.      Do Banks Comply with the (OECD) Principles of Corporate Governance? Evidence from Jordan

Mo'taz Amin Al-Sa'eed, Al-Balqa' Applied University, Jordan

Khaled Erieg Abu-Risheh, Al-Balqa' Applied University, Jordan

2.      CEO Tenure and Risk-taking

Dong Chen, University of Baltimore, USA

Yudan Zheng, Long Island University, USA

3.      The impact of Regulation FD on the information environment: Evidence from the stock market response to stock split announcements

Li Li Eng, Missouri University of Science & Technology, USA

Joohyung Ha, Loyola University New Orleans, USA

Sandeep Nabar, Oklahoma State University, USA

4.      Changes in Corporate Governance following Allegations of Fraud against Shareholders versus Fraud against the Government

Lakshmana K. Krishna-Moorthy, Rutgers University, USA

5.      The Deferred Default Problem of Myopic Going Concern Practice
Ren-Raw Chen, Fordham University, USA
Hsuan-Chu Lin, National Cheng Kung University, Taiwan
Michael Long, Rutgers Business School, USA
 

Academic Session XIX.            Options, Futures and Corporate Finance

Chairperson: Pu Liu, University of Arkansas, USA

1.      Contrarian Strategies using Call and Put Options: An Empirical Analysis

Vikash Ramiah, RMIT University, Australia

Tafadzwa Mugwagwa, RMIT University, Australia

Stuart Thomas, RMIT University, Australia

Imad Moosa, RMIT University, Australia

2.      Leverage Certificates – A Case of Innovative Financial Engineering

Rodrigo Hernández, Radford University, USA

Yingying Shao, Towson University, USA

Pu Liu, University of Arkansas, USA

3.      Carry Costs and Futures Hedge Calculations

Robert Ferguson, INTECH, USA

Dean Leistikow, Fordham University, USA

Steve Raymar, Fordham University, USA

4.      Option Bounds: A Review and Comparison

Hongwei Chuang, Academia Sinica, Taiwan

Cheng-Few Lee, Rutgers University, USA

Zhaodong (Ken) Zhong, Rutgers University, USA

Tzu Tai, Rutgers University, USA

5.      Dividend Irrelevance and Firm Control

Steven A. Dennis, University of North Dakota, USA

William Steven Smith, University of North Dakota, USA

Academic Session XX.               Risk Management (B)

Chairperson: Yong Shi, Chinese Academy of Sciences, China and University of Nebraska at Omaha, USA

1.      Interest Rates Term Structure Forecasting and Bond Portfolio Risk Management

Baochen Yang, Tianjin University, China

Shan Liao, Tianjin University, China

Yunpeng Su, Tianjin University, China

2.      Intraday Settlement Risk Forecasting Model Based on SVMs

Yinhua Li, Graduate University of Chinese Academy of Sciences, China

Yingjie Tian, Chinese Academy of Sciences, China

Yong Shi, Chinese Academy of Sciences, China and University of Nebraska at Omaha, USA

3.      Pricing Range Accrual Interest Rate Swap Employing LIBOR Market Models with Jump Risks

Shih-Kuei Lin, National Chengchi University, Taiwan

Shin-Yun Wang, National Dong Hwa University, ROC

Carl R. Chen, University of Dayton, USA

4.      An Econometric Analysis of the Volatility Risk Premium

Jianqing Fan, Princeton University, USA

Michael B. Imerman, Princeton University, USA

Wei Dai, Princeton University, USA

Academic Session XXI.            Financial Accounting (B)

Chairperson: Michael S. Long, Rutgers University, USA

1.     Influence of Stock Compensation Valuation on Firms’ Performances: Par Value vs Fair Value

Hsuan-Chu Lin, National Cheng Kung University, Taiwan

Yu-Lun Kao, KPMG (Taiwan), Taiwan

2.     Does Foreign Company’s Shortcut to Wall Street Cut Short their Earnings Quality? Evidence from Chinese Reverse Mergers

Kun-Chih Chen, Singapore Management University, Singapore

Ying-Chou Lin, Missouri University of Science and Technology, USA

Yu-Chen Lin, National Cheng-Kung University, Taiwan

3.     Which factors affect statement of cash flows restatements and how does the market respond to these restatements?

Elio Alfonso, Louisiana State University, USA

Dana Hollie, Louisiana State University, USA

Shaokun Carol Yu, Northern Illinois University, USA

4.     Determinants of Intangible Assets: The Application of Data Mining Technologies

Yu-Hsin Lu, Feng Chia University, Taiwan

5.      Evidence of Earnings Management and Managers’ Choice of Actuarial Assumptions for the Accounting of Retiree Health Care Costs

Susan Machuga, University of Hartford, USA

Karen Teitel, College of the Holy Cross, USA

Ann Costello, University of Hartford, USA