Embed Size (px)
Citation preview
14th EIASM INTERDISCIPLINARY CONFERENCE
on
“INTANGIBLES AND INTELLECTUAL CAPITAL”
Value Creation, Integrated Reporting and Governance
MUNICH, Germany, 20-21st SEPTEMBER 2018 Ludwig-Maximilians-University Munich
FINAL PROGRAM
Thursday, September 20, 2018 Ludwig-Maximilians-University Munich
08.30 Registration
09.00 Welcome Addresses (Room E004): Prof. Dr. Stefano Zambon (Chair of Accounting and Business Economics, University of Ferrara) Prof. Dr. Manfred Schwaiger (Institute for Market-based Management, Ludwig-Maximilians-University Munich) Prof. Dr. Robert Obermaier (Chair of Accounting and Control, University of Passau)
09.30 Keynote speech – Performance and Performativity in IC – Prof. Jan Mouritsen, Copenhagen Business School – Denmark (Room E004)
Chair: Robert Obermaier (University of Passau - Germany)
10.30 Coffee break
11.00 Parallel sessions A
12.30 Lunch
13.30 Parallel sessions B
15.00 Coffee break
15.30 Parallel sessions C
17.00 Day program ends
19.30 Gala Dinner at Der Pschorr (Viktualienmarkt 15, 80331 Munich; departure from hotel/ LMU at 18:45)
Friday, September 21st, 2018 Ludwig-Maximilians-University Munich
09.00 Parallel sessions D
10.30 Coffee break
11.00 Keynote speech – The Consequences of Intangibles – Prof. Baruch Lev, Leonard N. Stern School of Business – New York (Room E004)
Chair: Stefano Zambon (University of Ferrara - Italy)
12.00 Lunch
13.00 Parallel sessions E
14.30 Coffee break
15.00 Presentation of WICI Germany by Ralf Müller-Rehbehn (WICI Germany & AMF Capital) (Room E004)
15.15 Special panel on “Integrated Reporting - the challenge for corporate reporting” (Room E004)
Chair: Axel Haller (University of Regensburg - Germany)
Speakers:
Prof. Dr. Andreas Barckow (President of the Accounting Standards Committee of Germany) Dr. Laura Girella (Coordinator: Leading Practice and Research Programs of the International Integrated
Reporting Council) Dr. Monica Streck (Head of Strategic Sustainability Management, Flughafen München GmbH) Dr. Jürgen Wagner (Head of Accounting, Reporting and Controlling, Siemens Group)
16.30 Awards & Closing (Room E004) Prof. Dr. Stefano Zambon (Chair of Accounting and Business Economics, University of Ferrara) Prof. Dr. Robert Obermaier (Chair of Accounting and Control, University of Passau) Prof. Dr. Manfred Schwaiger (Institute for Market-based Management, Ludwig-Maximilians-University Munich)
17.00 End of conference
Thursday, September 20, Parallel session A (11.00 – 12.30)
ROOM STREAM CHAIR AUTHORS TITLE
A 014 GENERAL TRACK 1
FLORIAN THER
DEJAN RAVŠELJ, ALEKSANDER ARISTOVNIK & SERGEJA SLAPNICAR FRANCISCO M. SOMOHANO, LÓPEZ FERNÁNDEZ & JOSÉ MANUEL FRANCISCO JAVIER MARTÍNEZ GARCÍA FLORIAN THER & BRIGITTE EIERLE
THE IMPACT OF R&D ACCOUNTING TREATMENT ON FIRMS’ MARKET VALUE: EVIDENCE FROM GERMANY THE INFLUENCE OF INNOVATION ON THE ROA OF THE COMPANIES IN THE AUTOMOTIVE INDUSTRY. ANALYSIS USING THE RASCH MEASUREMENT THEORY ACCOUNTING FOR DEVELOPMENT COSTS IN PRIVATE FIRMS – INSIGHTS FROM GERMAN SURVEY EVIDENCE
A 015 TRACK ON MANAGEMENT CONTROL OF NON-FINANCIALS 1
SERGEY KUZUBOV
JEAN CLAUDE LOPEZ, BIDI GEORGES & MBENGUE ABABACAR GIUSEPPE MARZO IRINA IVASHKOVSKAYA & NATALIA FERULEVA
OBSERVE THE INTANGIBLE TO UNDERSTAND THE REAL: MEASURE OF ABILITY TO UNDERTAKE AND TRADITIONAL RATIOS VAIC: METONYMIES, AMBIGUITIES AND INCONSISTENCIES DOES INTELLECTUAL CAPITAL INFLUENCE FINANCIAL PERFORMANCE IN EMERGING CAPITAL MARKET? THE EVIDENCE FROM RUSSIA
A 016 GENERAL TRACK 2
MARIE-ANNE VERDIER
SYBILLE DUPUY VITO TONI MARIE-ANNE VERDIER, CORINNE BESSIEUX-OLLIER & EMMANUELLE NEGRE
SOCIAL CAPITAL A DETERMINANT OF LOCAL INTER-ORGANIZATIONAL COOPERATIONS ESTIMATING THE HUMAN CAPITAL VALUE IN UNLISTED SMES: A DEFINITION, A METHODOLOGY, AND SOME EMPIRICAL EVIDENCES HUMAN CAPITAL RESEARCH IN ACCOUNTING: A LITERATURE REVIEW AND CRITICAL ANALYSIS
A 017 TRACK ON INTANGIBLES IN PUBLIC SECTOR 1
PIERLUIGI CATALFO
PIERLUIGI CATALFO, DANIELA RUPO & GIOVANNA CENTORRINO GIUSEPPE NICOLÒ, ISABEL BRUSCA ALIJARDE, SANDRA COHEN & FRANCESCA MANES ROSSI ANGEL TEJADA, YOLANDAN RAMIREZ CORCOLES & AGUSTIN BAIDEZ
DOES PERFORMANCE MEASUREMENT REALLY MATTER WITH KNOWLEDGE MANAGEMENT? PRELIMINARY EVIDENCE FROM PUBLIC UNIVERSITIES INTELLECTUAL CAPITAL DISCLOSURE IN EUROPEAN UNIVERSITIES: DOES IT MATTER TO ACADEMIC RANKINGS? UNIVERSITY GOVERNANCE REPORTING ON THE INTERNET: A STUDY OF SPANISH PUBLIC UNIVERSITIES
Thursday, September 20, Parallel session B (13.30 – 15.00)
ROOM STREAM CHAIR AUTHORS TITLE
A 014 GENERAL TRACK 3
STEFANO FONTANA
FEDERICA DONI, SILVIO BIANCHI MARTINI, ANTONIO CORVINO & MICHELA MAZZONI STEFANO FONTANA, DANIELA COLUCCIA & SILVIA SOLIMENE
VOLUNTARY VERSUS MANDATORY NONFINANCIAL DISCLOSURE: THE DIRECTIVE 2014/95/EU AND SUSTAINABILITY REPORTING PRACTICES EMPIRICAL EVIDENCE FROM ITALY INSTITUTIONAL CONTEXT AND CSR DISCLOSURE.
A 015 TRACK ON INTEGRATED REPORTING 1
KAVITA NANDRAM
SERENA SANTIS, MICHELA BIANCHI, ALBERTO INCOLLINGO & MARCO BISOGNO STEPHAN FUHRMANN, MICHAEL GRASSMANN & THOMAS W. GUENTHER KAVITA NANDRAM, ARJAN BROUWER & HENK LANGENDIJK
INTELLECTUAL CAPITAL DISCLOSURE IN INTEGRATED REPORTING AND VALUE CREATION: AN EMPIRICAL ANALYSIS ASSURANCE QUALITY AND INFORMATION ASYMMETRY – THE UNREGULATED SETTING OF INTEGRATED REPORTING INTEGRATED REPORTING - THE EFFECT OF THE DEGREE OF CONNECTIVITY BETWEEN FINANCIAL AND NON-FINANCIAL INFORMATION AND ASSURANCE OF NON-FINANCIAL INFORMATION ON PROFESSIONAL INVESTORS’ VALUATION
A 016 GENERAL TRACK 4
JOHN DUMAY BOTTON CAROLE & JULIEN FOUQUAU RAFFI CHAMMASSIAN & VERONIQUE BLUM JOHN DUMAY
EXPERTS ON INTANGIBLES TECHNOLOGY STARTUPS AS OPTIONS: IT’S ALL ABOUT INTELLECTUAL CAPITAL USING CRITICAL KM TO ADDRESS “WICKED’ PROBLEMS
A 017 TRACK ON INTANGIBLES IN PUBLIC SECTOR 2
SANDRA COHEN
IRMA ASÓN & MARÍA DEL MAR MARÍN-SÁNCHEZ MARIA DA CONCEIÇÃO DA COSTA MARQUES CHIARA OPPI, AFSANEH BAGHERI & EMIDIA VAGNONI
VALUE CREATION IN KNOWLEDGE INTENSIVE BUSSINESS SERVICES: INTANGIBLE ASSETS AND LIABILITIES IN PREVENTIVE ARCHAEOLOGY FIRMS FAIR VALUE ACCOUNTING IN THE PORTUGUESE PUBLIC SECTOR: THE CASE OF AGRICULTURE INNOVATIVE WORK BEHAVIOUR IN PUBLIC ORGANIZATIONS: DOES HUMAN CAPITAL PLAY A ROLE?
A 022 DIGITAL BUSINESS TRANSFOR-MATION, IT-INVESTMENTS AND INTANGIBLES 1
TOMAS TRÄSKMAN
LORENZ SCHNECK, THOMAS M. FISCHER, ELISABETH SCHERR & MONA-LISA PICKEL STEFAN SCHWEIKL & ROBERT OBERMAIER TOMAS TRÄSKMAN & MATTI SKOOG
SUSTAINED COMPETITIVE ADVANTAGE THROUGH DIGITAL TRANSFORMATION: A CONCEPTUAL FRAMEWORK BASED ON THE DYNAMIC CAPABILITIES VIEW IT-RELATED INTANGIBLE ASSETS: THE INTANGIBLE ROLE OF COMPLEMENTARY INVESTMENTS TO IT “OPEN INNOVATION STARTS HERE.” - PLATFORMS, PERFORMANCE AND INNOVATION
Thursday, September 20, Parallel session C (15.30 – 17.00)
ROOM STREAM CHAIR AUTHORS TITLE
A 014 GENERAL TRACK 5 TETSUHIRO KISHITA
ROBERTO APRILE & DAVID ALEXANDER OTTO A. ALTENBURGER, RUDOLF DIEWALD & MAX GÖTTSCHE TETSUHIRO KISHITA & NAOKI HAYASHI
A POSSIBLE WAY TO RECOGNIZE INTERNALLY GENERATED GOODWILL THE INCLUSION OF INSURANCE SERVICES IN THE EUROPEAN VAT SYSTEM - A PROBLEM THAT CANNOT BE SOLVED? MANAGING RISKS OF GOODWILL IMPAIRMENT LOSSES: A CASE OF JAPANESE FIRMS
A 015 TRACK ON MANAGEMENT CONTROL OF NON-FINANCIALS 2
FRANCISCO M. SOMOHANO
VELDA BULDAS VANESSA CAMPOS-I-CLIMENT, JOAN R. SANCHIS, CRISTINA NAVARRO & ANA EJARQUE FRANCISCO M. SOMOHANO, JOSE MANUEL LÓPEZ-FERNANDEZ FRANCISCO & JAVIER MARTÍNEZ-GARCÍA
EXTERNAL FACTORS AND CHOICES THAT AFFECT SPORT ORGANIZATIONS’ REVENUES THE COMMON GOOD BALANCE SHEET, AN ADEQUATE TOOL TO CAPTURE NON-FINANCIALS? INNOVATION COST DETERMINATION BY TRACKING INNOVATION IN MAPS
A 016 TRACK ON BRAND VALUATION / REPUTATION 1
ANDREW ZYLSTRA
ALEXANDER HIMME & MARC FISCHER SASCHA RAITHEL & STEFAN J. HOCK ANDREW ZYLSTRA & SANDRINE MACÉ
ALMOST THREE DECADES OF BRAND VALUATION – WHAT DO WE LEARN FROM 43,000 BRAND VALUES? THE IMPACT OF PRODUCT RECALL STRATEGIES ON CUSTOMERS AND INVESTORS DO BROKERAGE HOUSE BRANDS MATTER FOR INVESTORS?
A 022 DIGITAL BUSINESS TRANSFORMATION, IT-INVESTMENTS AND INTANGIBLES 2
MATTI SKOOG
PHILIPP MOSCH & ROBERT OBERMAIER ASHISH SOOD, ANUP SRIVASTAVA & BIRENDRA K. MISHRA MATTI SKOOG & TOBIAS GRAW
DO DIGITAL INNOVATIONS CREATE VALUE? - AN EMPIRICAL STUDY OF GERMAN AND US FIRMS HARVEST NOW OR INVEST FURTHER: THE DILEMMA REEXAMINED THE VALUE OF DATA - THE POTENTIAL OF EXTERNAL DATA IN IC-MANAGEMENT
Friday, September 21st, Parallel session D (09.00 – 10.30)
ROOM STREAM CHAIR AUTHORS TITLE
A 014 GENERAL TRACK 6
JULIA KATHARINA SCHMIDT
DEBORAH YVONNE NAGEL & THOMAS W. GUENTHER STEFAN SCHAPER, CHRISTIAN NIELSEN & LORENZO SIMONI JULIA KATHARINA SCHMIDT, BETTINA SCHABERT, WOLFGANG SCHULTZE & ANNE WYATT
RISK DISCLOSURE QUALITY AND CREDIT DEFAULT SWAP SPREADS – AN AUTOMATED ANALYSIS OF DISCLOSURE QUALITY CHARACTERISTICS ASSESSING THE VALUE RELEVANCE OF MANDATORY NON-FINANCIAL INFORMATION: THE CASE OF BUSINESS MODEL REPORTING IN THE UK ECONOMIC CONSEQUENCES OF ACCOUNTING FOR BUSINESS COMBINATIONS ON INFORMATION ASYMMETRY AND COST OF CAPITAL
A 015 TRACK ON INTEGRATED REPORTING 2
TADANORI YOSANO
JOSEF BAUMÜLLER LAURA GIRELLA, GIUSEPPE MARZO & MARIO ABELA TADANORI YOSANO
MATERIALITY OF NONFINANCIAL INFORMATION – HOW “INTEGRATED” ARE NONFINANCIAL REPORTING REQUIREMENTS IN ACCORDANCE WITH DIRECTIVE 2014/95/EU? IS THERE A THEORY OF THE FIRM FOR NON-FINANCIAL REPORTING? THE CASE OF INTEGRATED REPORTING ANALYZING THE DETERMINANTS OF NON-FINANCIAL INFORMATION DISCLOSURE IN THE INTEGRATED REPORT FROM THE VIEWPOINT OF CONTENT ELEMENTS: EVIDENCE FROM JAPAN
A 016 GENERAL TRACK 7
GIUSEPPE MARZO
RUBY LEE, LE MA & ANTTI MIIHKINEN HANNI LIU, ANUP SRIVASTAVA & JENNIFER YIN GIUSEPPE MARZO & STEFANO BONNINI
WHAT ARE THE ANTECEDENTS AND OUTCOMES OF CUSTOMER ORIENTATION? EVIDENCE FROM A TEXTUAL ANALYSIS OF 10-K FILINGS THE INCREASING IMPORTANCE OF AND ALIGNMENT BETWEEN STEWARDSHIP AND VALUATION ROLES OF REVENUES ON THE ASSOCIATION BETWEEN VAIC AND FIRMS’ MARKET VALUE AND FINANCIAL PERFORMANCE
A 017 TRACK ON INTANGIBLES IN PUBLIC SECTOR 3
EMIDIA VAGNONI
SILVANA SECINARO, PAOLO BIANCONE, VALERIO BRESCIA & DANIEL IANNACI FRANCESCA MANES ROSSI, JOHN DUMAY & REBECCA LEVY ORELLI MICHAELA M. SCHAFFHAUSER-LINZATTI, SEBASTIAN MOSER & TANJA MAIR
THE POPULAR FINANCIAL REPORTING AS TOOL TO MEASURE SOCIAL IMPACT NEW CHALLENGES FOR LOCAL GOVERNMENT REPORTING APPLICATION OF BLENDED LEARNING MODELS IN ADULT ADVANCED EDUCATION
Friday, September 21st, Parallel session E (13.00 – 14.30)
ROOM STREAM CHAIR AUTHORS TITLE
A 014 GENERAL TRACK 8 MARIE-NOËLLE JUBÉNOT
JOHN HOLLAND MARIE-NOËLLE JUBÉNOT SERGEY KUZUBOV & MARIA EVDOKIMOVA
A CONCEPTUAL FRAMEWORK FOR INTEGRATED THINKING ABOUT CHANGES IN FINANCIAL FIRMS RELATIVE TO CLIMATE CHANGE ISSUES THE PROBLEM OF PATENTING INVENTIONS IN THE IT SECTOR THE IMPACT OF NON-FINANCIAL INFORMATION DISCLOSURE ON COST OF CAPITAL IN BRICs COUNTRIES.
A 015 TRACK ON INTEGRATED REPORTING 3
MICHAEL GRASSMANN
MARCO GIULIANI, MARIA SERENA CHIUCCHI & STEFANO MARASCA NESRINE ELTAWY, NEVINE ELTAWY & DAVID GALLEAR STEPHAN FUHRMANN, MICHAEL GRASSMANN, & THOMAS W. GÜNTHER
HISTORY REPEATING? THE CASE OF TRUST ON INTELLECTUAL CAPITAL REPORTING AND INTEGRATED REPORTING WILL INTEGRATED REPORTING ‘RECOGNISE THE UNRECOGNISABLE’? DRIVERS OF THE DISCLOSED ‘CONNECTIVITY OF THE CAPITALS’: EVIDENCE FROM INTEGRATED REPORTS
A 017 ROUNDTABLE ON INTANGIBLES IN PUBLIC SECTOR
FRANCESCA MANES ROSSI
MÜJDE ÇETİN (ARGÜDEN GOVERNANCE ACADEMY) PAOLA DAMERI (MUNICPALITY OF GENOA)
EXPLORING THE FUTURE OF REPORTING IN NON-PROFIT AND PUBLIC SECTOR ENTITIES
A 022 DIGITAL BUSINESS TRANSFORMATION, IT-INVESTMENTS AND INTANGIBLES 3
JENS NIEMÖLLER
MARKUS GROTTKE & ROBERT OBERMAIER CHRISTIAN NIELSEN & MORTEN LUND JENS NIEMÖLLER & INGE WULF
ENGINES, BRAKES, OR CAMERAS? ON PERFORMATIVITY OF AND INSTRUMENTAL SENSITIVITY FOR QUALCULATIVE PRACTICES IN THE COURSE OF COMPLEX DIGITALISATION INNOVATIONS SMALL-DATA BUSINESS MODELS: A DIGITAL TRANSFORMATION CASE AFFECTING IC PRACTICES ON THE RELEVANCE OF NON-FINANCIAL KEY PERFORMANCE INDICATORS IN THE CONTEXT OF INDUSTRY 4.0: SURVEY FINDINGS FROM USE CASES IN GERMANY
@teamvivaldiFollow us on Instagram to see a snapshot of life at Vivaldi.
[email protected] in touch and learn more about your opportunities.
BE AHEAD OF THE GAME
New York | Chicago | Toronto | Buenos Aires | London | Zurich | Munich | Hamburg | Dusseldorf | Singapore vivaldigroup.com
Growth, innovation, and brand strategy for businesses ready to write their next chapter_
As a global leader in marketing consulting and growth strategies, Vivaldi unlocks innovation and growth opportunities for brands and businesses in a digitally con-nected world.
At Vivaldi, you can make great marketing and branding ideas happen for some of the world’s most dynamic brands. With global resources and deep specialized strategy, marketing and branding expertise, we closely collaborate with clients to cultivate ideas, uncover competitive advantages and deliver value.
Choose a career at Vivaldi and enjoy an innovative, entrepreneurial environment where challenging and interesting work is part of daily life.
