7th EIASM INTERDISCIPLINARY WORKSHOP

on

“INTANGIBLES, INTELLECTUAL CAPITAL & EXTRA-FINANCIAL INFORMATION”

Kozminski University,

Warsaw, Poland,

29-30 September 2011

in collaboration with

Faculty & Department of Economics, University of Ferrara, Italy

Faculty of Management & Finance, Department of Accounting, Kozminski University, Poland

/ Organizing partners:
BDO
Warsaw Stock Exchange /

PROGRAMME

THURSDAY, SEPTEMBER 29, 2011
08:30
09:15 – 9:30
09:30 – 11:00 / Registration
Welcome Addresses (Room B17)
Witold Bielecki (Rector of Kozminski University)
Dorota Dobija (Kozminski University and Co-Chairperson of the Workshop)
Stefano Zambon (University of Ferrara and Co-Chairperson of the Workshop)
Inaugural Plenary Session – IC Research and Practice in Eastern European Countries: Some Perspectives(Room B17)
Chairperson: Prof. Dorota Dobija, Kozminski University
Lidia Adamska (Management Board Member, Warsaw Stock Exchange)
Intellectual capital reporting at the Warsaw Stock Exchange
Kristof Zorde(Managing Partner, BDO Numerica)
How to account for walking capital?
Adam Ringer(Owner and President of Supervisory Board, Paragona Group)
Exporting skills and its carriers – Observations from a 10 years practice in providing health care solutions
11:00 – 11:30 / Coffee Break
11:30 – 13:00 / PS1: Reporting intangibles and extra-financial information
(room D214) / PS2: Management of intangibles
(room D215)
13:00 – 14:15 / Lunch
14:15 – 15:45 / PS3: Reporting intangibles and extra-financial information
(room D214) / PS4: Management of intangibles
(room D215)
15:45 – 16:15 / Coffee Break
16:15 – 17:45 / PS5: Accounting treatment of intangible assets(room D214) / PS6: Management of intangibles (room D215)
19:30 / WORKSHOP DINNER AT JABLONNA PALACE
ul. Modlinska 105, Jabłonna
(bus transfer from conference venue at 18.15)
FRIDAY, SEPTEMBER 30, 2011
09:30– 11:00 / PS7: Market effects and valuation of intangibles(room D214) / PS8: Intangibles in economic development and policy(room D215)
11:00 – 11:30 / Coffee Break
11:30 – 13:15 / PS9: Intangibles and performance
(room D214) / PS10: Accounting for intangibles
(room D215) / PS11: Management of intangibles
(room D301)
13:15 – 14:15 / Lunch
14:15 – 16:15 / Conclusive Plenary Session – IC and Intangibles Research as an Interdisciplinary Nexus: Data, Management, Policy
Busines Models (Room B17)
Chairperson: Prof. Stefano Zambon, University of Ferrara
Prof. Baruch Lev (Professor of Accounting and Finance, Stern School of Business, New York University)
Accounting for Intangibles is Hot Again:Main Issues and Research Ideas.
Prof. Giovanni Schiuma (Professor of Management, University of Basilicata)
The New Knowledge-based Value Drivers of 21st century Organisations
Prof. Marco Di Tommaso (Professor of Industrial Economics, University of Ferrara)
Building on the Concept of Intangibles. Policy Perspectives and Research Agenda
Prof. Stefano Zambon (Professor of Business Economics, University of Ferrara)
Intangibles and IC between Theory and Practice: An Update
Conferment of the Kozminski University’s Best Paper Award
DETAILS OF PARALLEL SESSIONS AND PAPER TITLES
Thursday, 29 September 2011
PS 1
11.30-13.00
room
D214 / Session Title: Reporting intangibles and extra-financial information
Chairperson:Anne-Laure Mention
UNDERSTANDING THE ROLE OF LANGUAGE IN MANAGEMENT FORECAST PRESS RELEASES
Elizabeth Demers, Stephen Baginski, Chong Wang, Julia Yu
DO AUDITORS CARE ABOUT INTANGIBLE ASSETS? EVIDENCE FROM FRANCE
Cedric Lesage, Justyna Fijałkowska
FRAMING NUMBERS ‘AT A DISTANCE’: INTANGIBLE PERFORMANCE REPORTING IN A THEATER
Andreas Sundström / PS 2
11.30-
13.00
room
D215 / Session Title: Management of intangibles
Chairperson: Paulina Bednarz-Luczewska
UN-LOCKING INTELLECTUAL CAPITAL
Maria Serena Chiucchi, John Dumay
DOCTOR JEKYLL AND MISTER HYDE IN THE MANAGEMENT OF INTANGIBLES
Giuseppe Marzo
EXAMINING DYNAMIC CAPABILITIES IN CHALLENGING ECONOMIC CONTEXT: THE PERSPECTIVE OF ORGANIZATIONAL LEADERSHIP CAPABILITY
Janika Sillamäe, Kurmet Kivipold
PS 3
14.15-
15.45
room
D214 / Session Title: Reporting intangibles and extra-financial information
Chairperson: John Holland
INTANGIBLES DISCLOSURE VS. ANALYST COVERAGE: A STUDY OF CAUSALITY
Shibashish Mukherjee
RELEVANCE AND RELIABILITY OF GOODWILL AND INTANGIBLE ASSETS ON THE ITALIAN MARKET
Tommaso Ridi, Giovanni Liberatore, Filippo Di Pietro / PS 4
14.15-
15.45
room
D215 / Session Title: Management of intangibles
Chairperson: Karol M. Klimczak
INTELLECTUAL CAPITAL AND INTANGIBLE ASSETS
(WELL-BEING) IN SMALL AND MEDIUM-SIZED ENTERPRISES
Lidia Galabova, Guy Ahonen
A PROPOSAL FOR A “PERSONAL” METHOD OF EVALUATION AND MEASUREMENT OF CORPORATE BRAND. AN EMPIRICAL STUDY ABOUT AN ADVERTISING’S COMPANY
Barbara Iannone
CAN PREVIOUS ALLIANCES AFFECT ACQUISITION PERFORMANCE? MORE EMPIRICAL EVIDENCE
Ian Kwan
PS 5
16.15-
17.45
room
D214 / Session Title: Accounting treatment of intangible assets
Chairperson: Justyna Fijałkowska
INCONSISTENCY BETWEEN THE RECENT ACCOUNTING STANDARDS AND THE TRADITIONAL CONSENSUS ON ACCOUNTING FOR THE INTERNALLY GENERATED GOODWILL
Yuko Katsuo
GOODWILL IMPAIRMENT TEST AND DISCLOSURE:
THE CASE OF ITALIAN LISTED COMPANIES
Paolo Pietro Biancone
GOODWILL IMPAIRMENT LOSES RELIABILITY: EMPIRICAL ANALYSIS OF ACCOUNTING DISCRETION
Mateja Jerman / PS 6
16.15-
17.45
room
D215 / Session Title: Management of intangibles
Chairperson: Giovanni Schiuma
INTANGIBLE ASSETS AT LOW COST. THE CASE OF NATIONAL DIGITAL ARCHIVES IN POLAND
Paulina Bednarz-Luczewska
THE ROLE OF NETWORK BOUNDARY INFORMATION
IN INTELLECTUAL CAPITAL MEASURES
Tadanori Yosano , Eric Bjurstrom Ulf
A CONCEPTUAL FRAMEWORK TO INVESTIGATE FUND MANAGER DECISIONS’ - DEVELOPING A GROUNDED THEORY OF FUND MANAGEMENT AND ILLUSTRATING THE CENTRAL ROLE OF KNOWLEDGE
John Holland
DETAILS OF PARALLEL SESSIONS AND PAPER TITLES
Friday,30 September 2011
PS 7
09.30-
11.00
room
D214 / Session Title: Market effects and valuation of intangibles
Chairperson: Roberto Aprile
INTELLECTUAL CAPITAL AND PROFITABILITY MEASUREMENTS IN BULGARIAN ENTERPRISES
Marcellin Yovogan, Dafina Yaneva
INFERRING THE VALUE OF INTANGIBLE ASSETS
Orestes Vlismas, Georgios Angelopoulos, Daniel Giamouridis
INTANGIBLES AND THE RATE OF RETURN ON CAPITAL
Bernd Görzig, Martin Gornig / PS 8
09.30-
11.00
room
D215 / Session Title: Management of intangibles
Chairperson: Serena Chiucchi
UNRAVELING THE PARAMETERS OF THE VALUE CREATED BY DESIGN: TOWARDS A ‘VALUE ADDED BY DESIGN’ FRAMEWORK
Elena Vijfeyken, Martine Cools And Ysabel Nauwelaerts
DEVELOPMENT OF A REAL OPTIONS FRAMEWORK FOR VALUATION OF BELOW POVERTY LINE HUMAN RESOURCES FOR FIRM HUMAN RESOURCE FACTOR SOURCING
Som Sekhar Bhattacharya
THE IMPROVEMENT OF INTELLECTUAL CAPITAL
THROUGH CORPORATE VOLUNTEERING PROGRAMS
Dolores Gallardo Vazquez, Isabel Sanchez Hernandez
PS 9
11:30-
13.15
room
D214 / Session Title: Intangibles and performance
Chairperson: Oskar Kowalewski
REPORTING ON THE PERFORMANCE OF SRI FUNDS:
A FOCUS ON THE EXTRA-FINANCIAL PERFORMANCE
Corentin Vermeulen, Anne-Laure Mention
INTELLECTUAL CAPITAL INVESTMENTS EFFICIENCY
AS A LEADING INDICATOR OF THE FUTURE FINANCIAL PERFORMANCE OF SLOVENIAN COMPANIES
Samo Javornik,Metka Tekavèiè, Mojca Marc
THE FINANCIAL STATEMENTS OF AUSTRIAN UNIVERSITIES – A CRITICAL ANALYSIS OF THE LEGAL REGULATIONS WITH REGARD TO THE REFORM 2010
Otto A. Altenburger, Michaela M. Schaffhauser-Linzatti / PS 10
11:30-
13.15
room
D215 / Session Title: Accounting for intangibles
Chairperson: Giuseppe Marzo
CAPITAL MAINTENANCE AND UNRECOGNISED INTANGIBLES: AN EXPLORATORY ANALYSIS
Roberto Aprile, David Alexander
THE VALUE RELEVANCE OF INTANGIBLE ASSETS IN SMES: EMPIRICAL EVIDENCES FROM EUROPEAN UNION AFTER IFRS ADOPTION
Paola Rossi
THE RELATIONSHIP BETWEEN RECOGNITION AND DISCLOSURE OF INTANGIBLES AND INFORMATION ASYMMETRY – EVIDENCE FROM THE GERMAN STOCK MARKET
Thomas List, Wolfgang Schultze, Lief Steeger
PS 11
11:30-
13.15
room D301 / Session Title: Intangibles in economic development and policy
Chairperson: Tadanori Yosano
FACTORS INFLUENCING THE COMPETITIVENESS
OF PORTUGUESE MUNICIPALITIES: THE IMPORTANCE
OF KNOWLEDGE MANAGEMENT
Jaime Guerra, Tomás M. Bañegil Palácios Ramón Sanguino Galván
ANALYZING THE RELATIONS BETWEEN INTELLECTUAL CAPITAL AND PERFORMANCE IN LOCAL GOVERNMENTSOrestes Vlismas and Sandra Cohen
POLICY RELEVANCE OF NATIONAL INTELLECTUAL CAPITAL MEASUREMENT
Henna Salonius, Antti Lönnqvist
PROBLEMATISING NATIONAL INTELLECTUAL CAPITAL
AND ITS MEASUREMENT
Jonna Käpylä