Program

6th FINANCIAL REPORTING WORKSHOP TEMPORARY PROGRAM

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Grenoble, June 4th and 5th 2015
15h - 16h30 Thursday, June 4th 17h - 18h30
Auditorium Chair and introduction : Christian Migan Chair : Véronique Blum
Le CNC OHADA Gouvernance et performance: les enjeux de la diversité
Impact du système comptable OHADA sur la gouvernance des entreprises de l'espace de OHADA, Achille F. Adjamonsi Marie-Jo Zimmermann: Les effets de la loi Copé-Zimmermann
Bicéphalisme des conseils d administration et efficacité des sociétés d Etat au Bénin et dans l espace OHADA, Cosme Goundété Agnès Bricard : Anticiper une bonne application des lois sur les quotas en formant les futures femmes administratrices
Gestion des coûts et passage aux IFRS OHADA, Souleymanou Souley Viviane Neiter : La promotion des femmes et le cas des start-ups
Salle 239 Economia Aziendale Chair : David Alexander Media and Network Chair : Francesco Giunta
Fabio Besta: financial valuations at the beginning of the twentieth century in Italy, Antonella Paolini, Michela Soverchia Web-based investor relations and social media: an exploratory analysis, Paola Ramassa and Costanza di Fabio
Income measurement and asset valuation under Zappa s theory, David Alexander, Roberta Fasiello, Francesco Giaccari XBRL for public organizations: a useless redundancy or a potential instrument for transparency?, Elisa Bonollo and Mara Zuccardi Merli
The Italian accounting theory post Zappa, Stefano Adamo, Roberta Fasiello, Alessandro Lai
Salle 237 Brand new ideas for brands Chair : Stefano Zambon Human capital and Network competence Chair : Alessandro Lai
Is it time to end the invisibility of brands? , Richard Baker The impact of the Stock Option Plan Desing on the Relevance of the firm's performance, Alessandro Giosi, Silvia Testarmata and Marci Caiffa
Corporate rebranding and share price: Some interesting question, Pabitra Chatterjee, Jikyeong Kang Valuing competencies in networks by the Network Competence Report (NCR): the Tecnomar case, Francesca Francioli, Massimo Albanese
A new approach to brands value : the brands multiple lives and values, Véronique Blum and Jean Littolff Réseau social du dirigeant au sein du conseil d administration et performance de la firme : le cas des entreprises du SBF 120, Cédric van Appelghem
Salle 235 Comptabilité, Philosophie et Travail Chair : Emmanuel Laffort
Pour en finir avec la prétendue neutralité des techniques comptables et financières : l exemple du traitement comptable de la valeur travail, Christine Noël
Bachelard au secours du management : le droit de rêver pour pratiquer, Laurent Magne
Pour une philosophie du travail en (contrôle de) gestion, Stéphane Deschaintre
  Sessions in room 235 will be in french    
8h45 - 10h15 Friday, June, 5th - Morning 10h30 - 12h
Ou PascalAuditorium Natural Capital Chair : Corine Pelluchon Disclosures : benefits, risks and quaity Chair : Marco Maria Mattei
Accounting for Degrowth Microeconomics: Challenge or Utopia?, LE Nhu-tuyen Who Benefits from Voluntary Public Disclosure? Evidence from Italian Market Microstructure Data, Claudia Gabbioneta, Joachim Gassen and Pietro Mazzola
Rhetoric versus real commitment: Are sustainability issues integrated in business model disclosure? An analysis of UK extractive industries, Laura Bini, Francesco Giunta and Marco Belluci Product fluidity, disclosure quality and analysts' forecast precision, Marco Maria Mattei and Petya Platikanovaz
Sustainbility of business or Sustainable Development : A Luhmanian analysis, David Alexander, Véronique Blum Environmental and Social Disclosures and Firm Financial Risk: Evidence from UK, Mohammed Benlemlih, Yan Qiu and Amama Shaukat
Salle 239 Chair : Alberto Quagli Stakeholders and accounting Chair : Alessandro Lai
The usefulness of the business model disclosure for investor judgements. A value relevance study, Francesca Mazzochetti, Alessandro Mechelli and Riccardo Cimini Création et appropriation de la valeur partenariale en europe, Mohamed Ali Khaldi
Audit quality and auditor independence: evidence from going concern audit opinion Alessandra Pagani, Alessandro Gaetano The connectedness of Euro-zone network after the 2008 fiscal-year end, Riccardo Cimini
The evolution of management control systems practices in Piaggio (1884-1965), Francesca Francioli and Alberto Quagli Legal assurance or performance tool? Using institutional theory to explain perception of the local government consolidated report, Cristian Carini, Claudio Teodori and Davide Giacomini
Salle 237 Accounting methods Chair : Richard Baker Chair and Introduction : Xavier Roth
Norm as a philosopical object
The IAS 36 goodwill impairment test: another perspective to reflect on accounting boundaries, Costanza di Fabio On the possible contribution of French thinkers; Jacob Rendtorff
The value relevance of half-yearly impairment losses, Elisa Roncagliolo, Marco Sorrentino Accounting regulation for extractive activities: a debordian analysis, Bernard Gumb
Bourdieu and the symbolic violence, David Alexander
Salle 235 Intellectual Property rights Chair : Amélie Favreau Enjeux des changements des comptables Chair : Christian Migan
Le Nantissement des actifs technologiques en droit de l'OHADA: opportunité ou risque dans le financement des entreprises ?, Désiré Henri Aihou Information comptable et financière et environnement logiciel des entreprises en Afrique : une analyse empirique du cas camerounais, Jonas Tchapnga
Aspects juridiques du nantissement de brevets en France , Amélie Favreau Gestion du résultat comptable et options comptables : cas du Système comptable OHADA, Joel Mabudu
Choix Comptables et qualité des résultats, Bodoa Kaguembega
  Sessions in room 235 will be in french    
Friday, June, 5th - Afternoon Plenaries
13h30 - 14h15 Auditorium 14h30 - 16h15
What Does It Change for Politics and for the Citizen/Customer/Shareholder Dilemma to Replace Resources with Nourishment? Technology & innovation: business as unusual? Re-set, re-think, re-assess, re-evaluate
Corine Pelluchon Jean Littolff
The trillion $ innovation, the billion $ club, the million $ question: value and valuation in technology
While suggesting to move beyond the for millenaries rooted framework of resources - as available for humankind to develop - , Corine Pelluchon will propose to consider resources as nourishment, in a not only philosophical stance. Nourishment nurtures but needs to be considered at the level of their own scarcity. Her works offers a new understanding of our complex world and suggests a novel societal organization, under a renewed social contract. A re-volution is in process, an evolution on the grounds of the world as we have built it and a revolution requiring to re-think our societal organization, re-write the social contract, re-state the objectives, re-valuate the goods, may they be common, strategic, specific or else.  
Mark Cramer
Data, algorithms: the be-all and end-all of any future business?
Are we facing a paradigm shift? What are the technological trends for today and tomorrow? What risks and uncertainty are we facing? How is value generated, recognized, and communicated? Do we need to embrace innovative business models and financing structures? Are data & algorithms the be-all and end-all of any future business?    
  Best papers awards will be granted during the afternoon.