International Accounting Section Midyear Conference

Stephen Brian Salter, The University of Texas at El Paso

Eva K Jermakowicz, Tennessee State University

Giorgio Gotti, The University of Texas at El Paso

Christopher J. Skousen, Utah State University

Anastasios Elemes, RSM, Erasmus University

Impact of Foreign Direct Investment on Corporate Governance Mechanisms - Cagnur K. Balsari, Dokuz Eylul Universitesi; Secil Varan, Dokuz Eylul University

Improving Investment Efficiency: The Case of R&D Capitalization - Tami Dinh Thi, The University of New South Wales; Baljit K Sidhu, The University of New South Wales

The Effect of Accounting Conservatism on Corporate Investment Behavior - Souhei Ishida, Hitotsubashi University

*Externalities of Financial Reporting: Evidence from Investment Efficiency of Voluntary IFRS Adopters before and after Mandatory Adoption Requirements - Ru Gao, The University of New South Wales; Baljit K Sidhu, The University of New South Wales