International Accounting Section Midyear Conference

Benita Maria Gullkvist, Åbo Akademi University

Mahendra R Gujarathi, Bentley University

Martin Glaum, University of Giessen

Lucy Huajing Chen, Villanova University

*To What Extent Do Managers in SMEs See a Need to Provide Internationally Comparable Accounting Information? Empirical Evidence from Germany - Brigitte Eierle, University of Bamberg; Christiane Helduser, Otto-Friedrich Universität Bamberg; David Shirkhani, Otto-Friedrich Universität Bamberg

Preparers’ Perceptions on Consequences of Introducing IFRS for SMEs—Evidence from German Small and Medium Sized Entities - Markus Grottke, University of Passau; Thomas Späth, University of Passau; Felix Haendel, Ernst & Young Munich

Private Firms in Europe: Earnings Attributes and Economic Consequences* - Anastasios Elemes, RSM, Erasmus University; Erik Peek, Erasmus Universiteit Rotterdam