EASYS 2022

08:00 — 08:15   Wel­come address
08:15 — 09:00 Sara Bor­mann (Goethe Uni­ver­si­ty)
  Trade Secret Pro­tec­tion and Firms’ Inter­nal Trans­paren­cy
09:00 — 09:45  Cinthia Valle Ruiz (IESEG)
  The Impact of Intan­gi­ble Assets’ Mobil­i­ty on Intan­gi­bles Loca­tion and Income Shift­ing: Trade­marks vs. Patents
09:45 — 10:15   Cof­fee break
10:15 — 11:00  Tobias Borne­mann (WU Vien­na)
  Account­ing Clas­si­fi­ca­tion and Equi­ty Investors’ Per­cep­tion of Hybrid Finan­cial Instru­ments
11:00 — 11:45  Bap­tiste Colas (Uni­ver­si­dad Car­los III de Madrid)
  A New Mea­sure of Com­pa­ra­bil­i­ty: Do Infor­ma­tion Pro­cess­ing Costs Lead to Infor­ma­tion­al Advantage?”

11:45 – 13:00 Lunch

13:00 — 13:45  Felix Vet­ter (Uni­ver­si­ty of Mannheim)    
  Racial Diver­si­ty and Audi­tor Inde­pen­dence
13:45 — 14:30  Nathan Gold­man (North Car­oli­na State Uni­ver­si­ty)
  PCAOB Inspec­tions, Knowl­edge Dif­fu­sion, and Cor­po­rate Tax Plan­ning Effec­tive­ness
14:30 — 15:00   Cof­fee break
15:00 — 15:45  Fer­di­nand Elfers (Eras­mus Uni­ver­si­ty Rot­ter­dam)
  His­tor­i­cal Cost vs. Fair Val­ue Account­ing: Impair­ment Choice and Trad­ing Incen­tives