International Accounting Section Midyear Conference

Helen Kang, The University of New South Wales

Romain Boulland, Université Paris-Dauphine

Ann Gaeremynck, Katholieke Universiteit Leuven

Stephen Wen-Jen Lin, Florida International University

Electronic Transfer of Financial Data to Banks - Karina Sopp, University of Vienna

Disclosure Patterns in a Principle-Based Accounting Framework - Skrålan Vergauwe, Lancaster University; Ann Gaeremynck, KU Leuven

Segment Information Disclosure: The Case of Intermediate-Size European Listed Companies - Frederic Demerens, Novancia; Pascale Delvaille, ESCP Europe; Anne LeManh, ESCP Europe; Jean Louis Pare, Novancia; David Alexander, University of Birmingham - ESCP Europe

Christopher J. Skousen, Utah State University