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Concurrent Session 1.3: Financial Reporting and Disclosures
Fri, February 22, 3:45 to 5:15pm, Hyatt Regency Savannah, TBASession Submission Type: Paper Session
Sub Track
Discussants
Skrålan Vergauwe, Lancaster University
Mingming Feng, Western Michigan University
Francesco Bova, University of Toronto
Moderator
Individual Presentations
Disclosure Dissemination and Investment Decision - Romain Boulland, Université Paris-Dauphine
How Do Investors Evaluate Business Continuity Management Disclosures in Emergency Situations? Evidence from the Great East Japan Earthquake - Tetsuyuki Kagaya, Hitotsubashi University
“The Effect of Culture on the Convergence or Adoption of International Financial Reporting Standards in Latin American Countries” - Rogelio J Cardona, University of Puerto Rico, Rio Piedras; Karen Camile Castro-Gonzalez, University of Puerto Rico, Rio Piedras; Carmen Belen Rios-Figueroa, IEN Bus. School, Universidad del Este, Carolina, PR