“emerging issues in financial reporting and capital markets” mid-term review february 2009,...
TRANSCRIPT
![Page 1: “Emerging issues in financial reporting and capital markets” Mid-Term Review February 2009, Valencia Katja Kaker Ahmed Tahoun](https://reader036.vdocuments.net/reader036/viewer/2022070410/56649ea45503460f94ba878e/html5/thumbnails/1.jpg)
“Emerging issues in financial reporting and capital markets”
Mid-Term Review
February 2009, Valencia
Katja Kaker
Ahmed Tahoun
![Page 2: “Emerging issues in financial reporting and capital markets” Mid-Term Review February 2009, Valencia Katja Kaker Ahmed Tahoun](https://reader036.vdocuments.net/reader036/viewer/2022070410/56649ea45503460f94ba878e/html5/thumbnails/2.jpg)
Emerging issues in financial reporting and capital markets
Bridge between standard
setters/policy makers and
market
Policy makers:Getting feedback on existing regulationsGenerate ideas for new standards
![Page 3: “Emerging issues in financial reporting and capital markets” Mid-Term Review February 2009, Valencia Katja Kaker Ahmed Tahoun](https://reader036.vdocuments.net/reader036/viewer/2022070410/56649ea45503460f94ba878e/html5/thumbnails/3.jpg)
Background
Katja Kaker
Since 10/2008 INTACCT ESR, Porto University
06 - 09/2008 INTACCT ESR, Lancaster University
2007/2008 MSc in Finance, University of Ljubljana
10/2007 Diploma in International Trade, University of Ljubljana
INTACCT supervisors: Jose Antonio Moreira (Porto University), Steve Young (Lancaster University),
Aljoša Valentinčič (University of Ljubljana)
![Page 4: “Emerging issues in financial reporting and capital markets” Mid-Term Review February 2009, Valencia Katja Kaker Ahmed Tahoun](https://reader036.vdocuments.net/reader036/viewer/2022070410/56649ea45503460f94ba878e/html5/thumbnails/4.jpg)
Experiences
Katja Kaker
• International research seminars and workshops • Constant contact with experts in financial accounting research• Interaction with other institutions within the network• Valuable guidance from
faculty members and more
experienced researchers • Opportunity to get insights
on two different cultural and
working surroundings
![Page 5: “Emerging issues in financial reporting and capital markets” Mid-Term Review February 2009, Valencia Katja Kaker Ahmed Tahoun](https://reader036.vdocuments.net/reader036/viewer/2022070410/56649ea45503460f94ba878e/html5/thumbnails/5.jpg)
Output
Katja Kaker
Research:
• “Disaggregation of Income Statement” (with Steve Young and Aljoša Valentinčič)
Other Activities:
• Coordination of ESR group project
• Participation on seminars and workshops
![Page 6: “Emerging issues in financial reporting and capital markets” Mid-Term Review February 2009, Valencia Katja Kaker Ahmed Tahoun](https://reader036.vdocuments.net/reader036/viewer/2022070410/56649ea45503460f94ba878e/html5/thumbnails/6.jpg)
Future Plans
Katja Kaker
Research:
• Finish current projects• IFRS reconciliations (with Urška Kosi)• Enforcement and compliance
After INTACCT (04/2010) job market
![Page 7: “Emerging issues in financial reporting and capital markets” Mid-Term Review February 2009, Valencia Katja Kaker Ahmed Tahoun](https://reader036.vdocuments.net/reader036/viewer/2022070410/56649ea45503460f94ba878e/html5/thumbnails/7.jpg)
Background
Ahmed Tahoun
10/2005 MSc in Accounting and Finance, Cairo University Since 10/2006 PhD Studies, Manchester Business SchoolSince 10/2007 INTACCT ESR, University of Valencia
PhD Thesis: “Essays on Financial Reporting Quality”
PhD supervisors: Martin Walker, Asad Kausar and Thomas Schleicher (University of Manchester)INTACCT supervisors: Begona Giner (University of Valencia)
![Page 8: “Emerging issues in financial reporting and capital markets” Mid-Term Review February 2009, Valencia Katja Kaker Ahmed Tahoun](https://reader036.vdocuments.net/reader036/viewer/2022070410/56649ea45503460f94ba878e/html5/thumbnails/8.jpg)
Experiences
Ahmed Tahoun
INTACCT Training
INTACCT Research Environment
Expectation
Expectation
![Page 9: “Emerging issues in financial reporting and capital markets” Mid-Term Review February 2009, Valencia Katja Kaker Ahmed Tahoun](https://reader036.vdocuments.net/reader036/viewer/2022070410/56649ea45503460f94ba878e/html5/thumbnails/9.jpg)
Experiences
Networking Opportunities
Interaction in the Host Institution (and with other INTACCT Institution)
Responsibilities in the Network
Expectation
Expectation
Expectation
![Page 10: “Emerging issues in financial reporting and capital markets” Mid-Term Review February 2009, Valencia Katja Kaker Ahmed Tahoun](https://reader036.vdocuments.net/reader036/viewer/2022070410/56649ea45503460f94ba878e/html5/thumbnails/10.jpg)
Output
Ahmed Tahoun
Research:
• “IFRS Adoption in Europe and Investment-Cash Flow Sensitivity: Insider versus Outsider Economies. ” (with Martin Walker and Thomas Schleicher)
• “Accounting Quality and Investors’ Degree of Diversification” (with Begona Giner and Martin Walker)
Other Activities:
• ESR/ER group projects
![Page 11: “Emerging issues in financial reporting and capital markets” Mid-Term Review February 2009, Valencia Katja Kaker Ahmed Tahoun](https://reader036.vdocuments.net/reader036/viewer/2022070410/56649ea45503460f94ba878e/html5/thumbnails/11.jpg)
Future Plans
Ahmed Tahoun
Research:
• Finish current projects• Transparency and Household Participation in Stock Markets • Firm-level Accounting Manipulations to Attain Governmental
Outcomes• Capital-Market Wide Effects as a result of Stock Market
Regulations• Accounting Quality and Investment Timing (with Laurance Van
Lent, Tilburg University) • Collaboration with other ESR’s (with Ulf) After INTACCT (10/2010) position at a university