Business: Accounting,

Finance, Management

& Marketing

Abstract Book

From the 9th Annual International

Conference on Business: Accounting,

Finance, Management & Marketing,

*-* **** ****,

Athens, Greece.

Edited by Gregory T. Papanikos

THE ATHENS INSTITUTE FOR EDUCATION AND RESEARCH

2011

Abstract Book for the 9th Annual Conference on Business: Accounting, Finance, Management & Marketing, 3-7 July 2011, Athens, Greece. First Published in Athens, Greece by the Athens Institute for Education and Research.

ISBN: 978-***-****-14-1

All rights reserved. No part of this publication may be reproduced, stored, retrieved system, or transmitted, in any form or by any means, without the written permission of the publisher, nor be otherwise circulated in any form of binding or cover.

8 Valaoritou Street

Kolonaki, 10671 Athens, Greece

www.atiner.gr

©Copyright 2011 by the Athens Institute for Education and Research. The individual essays remain the intellectual properties of the contributors. ii

Abstract Book for the 9th Annual Conference on Business: Accounting, Finance, Management & Marketing, 3-7 July 2011, Athens, Greece. TABLE OF CONTENTS

(In Alphabetical Order by Author)

Preface

Conference Program

A: Accounting

1. The Fusion of Criminology and Financial Reporting: The Evolution of the Forensic Accountant

Kathie Cooper

2. Study on the Perception of Accounting Professionals on Accounting Education in Romania

Paul Diaconu, Nicoleta Coman, Codrina Sandru, Catalina Gorgan & Vasile Gorgan

3. Co-movement of Fundaments:

Structural Changes in the Business Cycle

Stefan Erdorf & Nicolas Heinrichs

4. Diversification in Firm Valuation: A Multivariate Copula Approach Nicolas Heinrichs, Stefan Erdorf & Thomas Hartmann-Wendels 5. Some Theoretical and Methodological Suggestions for Studies Examining Earnings Management and Ethical Judgments in Accounting

Philip Heinz, Chris Patel & Eva Heidhues

6. Internal Control Assessment and Interference Effect Lori Kopp

7. An Empirical Study of the Impact of IFRS on Earnings Management Chunhui Liu

8. The Effects of Experience and Accountability on the Information Selection Abilities and Judgments of Accountants

Rajni Mala

9. Elimination of Riba through Purification (Tazkiyah) of the Cash Flow Concept: A Study from the Indonesian Business Muslim Habitus Aji Dedi Mulawarman

10. Recognition of Goodwill under IFRS 3

Lela Pumphrey, Cecilia Lambert & Christopher Lambert 11. The Persistence of Return on Assets: Differences between Industries and Differences between Firms

Ramon Saladrigues Sole, Jose L. Gallizo, Pilar Gargallo & Manuel Salvador 12. Mitigation of Earnings Management with IFRS Adoption: An Empirical Study of Chinese Markets

Peter Secord & Ying Que

13. Does Outsourcing of Accounting Services Affect the Management Accounting Practices in Small Firms

Helena Sjogren, Kaisu Puumalainen & Pasi Syrja

14. Tax Planning Practices in Small Limited Companies – Finnish Evidence

Pasi Syrja, Kaisu Puumalainen & Helena Sjogren

15. Sowing the Seeds of Transfer Pricing Conflict

Bulend Terzioglu & Adam Steen

16. Accruals, Accrual Quality, and Borrowing Costs in the Market for Syndicated Loans

Sonia Wasan, Kenneth N. Daniels & Jayaraman Vijaykumar 17. Accountability in the Sacred Context: The Case of Management, Accounting and Reporting For Malaysian Cash Awqaf Institution Hisham Yaacob & Hairul Suhaimi Nahar

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Abstract Book for the 9th Annual Conference on Business: Accounting, Finance, Management & Marketing, 3-7 July 2011, Athens, Greece. B: Finance

18. Impact of Extreme Events on Insurance and Reinsurance Stock Performance: A Comparison between European, US and Japanese Markets

Manel Ben Akal, J. Chichti, Nadine Galy & Laurent Germain 19. Determinants of Individuals’ Intention for Online Investing Gokul Bhandari

20. Performance of International and Global Equity Mutual Funds: Country Momentum Matters

Bernhard Breloer, Hendrik Scholz & Marco Wilkens

21. Debt Issuance under Rule 144A and Equity Valuation Effects Peter Carayannopoulos & Subhankar Nayak

22. The Impact of Mandatory IFRS Adoption on Noise Trading: Evidence from Central and Eastern European Countries Frankie Chau, Galiya Dosmukhambetova & Vasileios Kallinterakis 23. Momentum Returns and Market States

Mohammad Cheema & Gilbert Nartea

24. Credit Quality and CDS’ Volatility: The Key Signal Rita D’Ecclesia & Rosella Castellano

25. Financing Decisions of Firms: A South African Study Annalien De Vries & P.D. Erasmus

26. Divided Volatility and Share Returns: South African Evidence Pierre Erasmus

27. The Impact of the Recent Financial Crisis on Bank Loans Interest Rates and Guarantees

Germana Giombini, Giorgio Calcagnini & Fabio Farabullini 28. Short-Term Persistence in Hybrid Mutual Fund Performance: The Role of Style Shifting Abilities

Ulf Herrmann & Hendrik Scholz

29. A Simple Formula for European Option under Time-Changed Lévy Processes with Imprecise Market Information

I-Ming Jiang, S. C. Lee, Yu-Hong Liu & Po-Yuan Chen 30. The Financial and Public Policy of Greece as a Member of the Economic and Monetary Union

John Kallianiotis

31. Tax Measures Taken to Fight the Crisis – Developed Countries Overview, Concrete Measures in the Czech Republic

Jiri Kostohryz

32. The Role of Multifactors in Asset Pricing Models Gregory Koutmos, Johan Knif, James Kolari & Seppo Pynnonen 33. Is National Planning Obsolete? China’s Case

Peter Koveos, Y. Zhang & Y. Liu

34. Investors’ Mood and Reactions to Company-Specific Events Andrey Kudryavstev & Doron Kliger

35. Comparative Study of the Underlying Multi-Factor Structure of Systematic Risk Estimated by Feature Extraction Techniques Rogelio Ladron de Guevara Cortes & Salvador Torra Porras 36. Dynamic Linkages between Industries and Stock Market Nikiforos Laopodis

37. Re-Mapping Credit Ratings

Manuel Lingo, Hermann Elendner & Alexander Eisl

38. Analytical Upper Bounds for American Exotic Currency Options with a Stochastic Skew Model

Yuhong Liu, Zhi-Yuan Fong & I-Ming Jiang

iv

Abstract Book for the 9th Annual Conference on Business: Accounting, Finance, Management & Marketing, 3-7 July 2011, Athens, Greece. 39. Sources of Momentum in Bonds

Arvind Mahajan, Hwagyun Kim & Alex Petkevich

40. Multivariate GARCH Modeling of Sector Volatility Transmission: Empirical Evidence from India

Mantu Kumar Mahalik, M. Suresh Babu & Umakant Dash 41. Time Horizon Trading and the Idiosyncratic Risk Puzzle Juliana Malagon, David Moreno & Roja Rodriguez

42. The Contribution of Accounting for the Definition of Performance Indicators: The Case of Institutions of Higher Education Carmem Pereira Leal, Joao Baptista Carvalho & Carlos Machado-Santos 43. An Analysis of the Correlation between EVA® and MVA®: The Case of a Portuguese Company Listed on the Stock Market Teresa Pereira Pinto & Carlos Machado-Santos

44. International Perspective of Indoor and Outdoor Co- Movements of Stock Market: An Extensive Investigation

Gustaf Psarakis-Sporrong & Asma Mobarek

45. The Impact of Synergies on Mergers & Acquisitions - Empirical Analysis on the Pharmaceutical Sector on the European Stock Exchanges during 2004-2010

Oana Resceanu

46. Pitfalls and Remedies in Testing the Calibration Quality of Rating Systems

Florian Resch, WolfgangAussenegg & Gerhard Winkler 47. Bond Fund Disappearance, or: What’s Returns got to do with it? Martin Rohleder, Hendrik Scholz & Marco Wilkens

48. Adjustment and Growth: Macroeconomic Performance of the IMF and World Bank Integrated Model for Some Mediterranean and MENA Developing Countries

Parastoo Shajari

49. Using a Dynamic Benchmarking Approach to Measure South African Equity Managers’ Skill

JD van Heerden & Albertus Francois Botha

50. A Profile of Negative EVA Firms: Reality versus Expectations Janis Zaima, Kenneth Leong & Stoyu Ivanov

C: Management

51. Leadership and Stress among Bank Employees in Malaysia Hassan Ali, Jenny Hooi Sin Soo & Faridahwati Mohn Shamsudin 52. Corporate Social Responsibility and Firms’ Performance Zvi Amrousy, Rami Yosef & Ilanit Gavious

53. Learning Effectiveness of Face-to-Face versus Online Learning Marzie Astani & Kathy Ready

54. The Core Competence Concept: A Way to Gain Competitive Advantage for Organizations

Yasemin Bal, Esin Can Mutlu & Yonca Gurol

55. International Student’s Perceptions of Service Quality in the UK Banking Sector: An Exploratory Study

Christopher Bond & Ting-Chun Hsu

56. Ownership and Integration – Predicting Interfirm Linkages along Two Dimensions

Sofy Carayannopoulos

57. Facing an Uncertain Future with the Strato-Operation Management Model

John Chiu & Robert A. Paton

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Abstract Book for the 9th Annual Conference on Business: Accounting, Finance, Management & Marketing, 3-7 July 2011, Athens, Greece. 58. Measuring Organizational Learning Capabilities in Iranian Sport Federations

Ali Reza Elahi, Farideh Hadavi, Amin Kalani, Mehdi Falahati & Abdollah Ghasemi

59. The Role of Employee Involvement in the Relationship between Strategic Consensus and Firm Performance

Eric Fong, Yeqing Bao & Kevin Zheng Zhou

60. Trait Affect and Creativity: Mediating Role of Cognitive Styles and Moderating Role of Group Context

Moon Joung Kim & Jin Nam Choi

61. The Effect of Transformational Leadership and Personal Mastery on Organizational Learning and Organizational Innovation Performance Jia-Sheng Lee & Tia-Kun Yang

62. The Role of Strategic Orientations in Firm Resource Deployments Jun Ma & Zelimir Todorovic

63. Investigating the Relationship between Environmental Strategies and Environmental Management Accounting

Nicholas Mangos & Giao Reynolds

64. Investigating the Quality of Life and Career Development of Parents of Children with Down Syndrome and Autism Spectrum Disorder Vivienne Mangos

65. Inter-Cluster Learning: The Co-Evolution of Nascar Racing and the UK Motorsport Industry

Francesca Mariotti & Sajjad Haider

66. The Shape of Things to Come: Organizational Design in the Future Jeffrey Mueller

67. A Longitudinal Study Linking Person-Organisation Fit to Job Satisfaction and Turnover Intentions

Sheryl Ramsay, Michelle Barker & Sara Branch

68. Debutant Civil Servants Probation Period – The Influence on the Expectancy Element of Vroom’s Motivational Theory

Leonina-Emilia Suciu, Maria Mortan, Ioan Lazar & Vincentiu Veres 69. The Impact of Expatriate Leadership Behavior on Host Country National Job Satisfaction: Cross-Level Moderating Effects of Decision Autonomy and Parent Company Commitment

Riki Takeuchi, Cuili Qian & Jeffrey P. Shay

70. Temporal Integration of the Corporate Entrepreneurship Prerequisites: Rising Up to the Challenge!

Zelimir Todorovic & Jun Ma

71. The Relationship between Trust and Organizational Culture Change Innocenza Tuason

D: Marketing

72. Dealer’s Market Orientation and Brand Equity: Does Relationship Marketing Matter?

Noor Hasmini Abd Ghani & Osman Mohamad

73. Ethnicity and Family Food Socialization in a Bi-Cultural Environment Kafia Ayadi

74. “I'm Beautiful in My Way”: Exploring Women’s Identification of Beauty Patterns

Salim Azar

75. How Market Environment May Constrain Global Franchising in Emerging Markets

Veronica Baena & Julio Cervino

vi

Abstract Book for the 9th Annual Conference on Business: Accounting, Finance, Management & Marketing, 3-7 July 2011, Athens, Greece. 76. Adoption of Online Grocery Shopping in South Africa Geoffrey Bick & Khalid Maal

77. How Young French Consumers Perceive and Define the Luxury Experience: An Exploratory Study

Mouna Bounaouas & Candy Kolenc

78. Does Colour Influence SME Brand Building?

An Exploration of SME Brands

Edgar Centeno

79. Is Social Breaking-Up Hard to Do?

Alan Charlesworth

80. Market Development Strategy and Global Wellbeing: Learning from the Low-income Consumer Segment in Eastern Europe and Central Asia

Mee-Shew Cheung

81. European Study of Brand Equity

George Christodoulides & Cleopatra Veloutsou

82. Portrayal of Mother in Turkish Print Advertising Hatice Dogan Sudas, Serap Cabuk & Deniz Zeren

83. Psychological and Behavioural Effects Triggered by Participation and Promotional Games

Marc Du Peloux & Eric Lombardot

84. Understanding the Information Search Activities with Regards to Fair Trade Shoppers’ Involvement:

A Qualitative Study in the United Kingdom

Claire Garcia

85. Services Brand Personality’s Impact on Customers’ Brand Relationship

Nabil Ghantous

86. Consumers’ View of CSR in Indian – Creating Grassroots Knowledge for Multinationals

Shruti Gupta

87. The Influence of Consumer Attitude in Cause-Related Marketing: A Structural Equation Model

Debbie Human

88. The Strategic Collaboration Adaptation between Travel Agencies Edward Ku, Fei-Hung Chen & Ming-Yi Huang

89. The Mediating Effect of Unlearning in the Relationship between Internal Marketing, Innovation and Performance in Knowledge Intensive Business Services

Jose Angel Lopez Sanchez, Celina Gonzalez Mieres & Maria Leticia Santos Vijande

90. Do Consumers Read Terms of Service Agreements When Installing Software: An Empirical Analysis

Thomas Maronick

91. Customer Loyalty towards Student Small and Medium Sized Enterprises (SMEs) in Southern Thailand

Nik Kamariah NikMat & Poonsook Thatchaopas

92. Intellectual Property Rights: Their Development, Protection, and Orderly Transfer in the Twenty-First Century World (With Particular Emphasis on Emerging Nations)

Thomas O’Connor & Clifford Koen

93. The Renaissance of Commandaria - An Environmental Descriptive Analysis for Achieving a Competitive Advantage

Demetris Pavlides, Demetris Vrontis & Alkis Thrassou vii

Abstract Book for the 9th Annual Conference on Business: Accounting, Finance, Management & Marketing, 3-7 July 2011, Athens, Greece. 94. An Investigation of the Effectiveness of Marketing Promotions Involving Uncertainty

Michael Tsiros & Juliano Laran

95. The Study on Antecedents of Customer Satisfaction from Interpersonal Emotional Contagion Perspective

Cedric Hsi-Jui Wu & Hung-Jen Li

96. Ethics, Sustainability, and Corporate Social Responsibility in Canadian Undergraduate Business Curricula

Walter Wymer & Sharyn Rundle-Thiele

97. The New Bureaucracy is Mobile: mBURO (eBURO-2-mBURO) Adela Zifceac & Mlesnita Radu-Adrian

98. Measuring the Influence of Third-Party Product Tests on Product Choice Behaviour

Wolfgang Ziniel

viii

Abstract Book for the 9th Annual Conference on Business: Accounting, Finance, Management & Marketing, 3-7 July 2011, Athens, Greece. Preface

This abstract book includes all the abstracts of the papers presented at the 9th Annual International Conference on Business: Accounting, Finance, Management & Marketing, 4-7 July 2011 organized by the Athens Institute for Education and Research. In total there were 98 papers and 109 presenters, coming from 29 different countries (Australia, Austria, Canada, China, Cyprus, Czech Republic, Finland, France, Germany, India, Indonesia, Iran, Israel, Italy, Malaysia, Mexico, New Zealand, Portugal, Romania, Saudi Arabia, South Africa, South Korea, Spain, Sweden, Taiwan, Tunisia, Turkey, the United Kingdom, and the United States of America). The conference was organized into 25 sessions that included areas such as National and International Policies, Financial Reporting, Structure and Strategy, Marketing Communication, e.t.c. As it is the publication policy of the Institute, the papers presented in this conference will be considered for publication in one of the books of ATINER.

The Institute was established in 1995 as an independent academic organization with the mission to become a forum where academics and researchers from all over the world could meet in Athens and exchange ideas on their research and consider the future developments of their fields of study. Our mission is to make ATHENS a place where academics and researchers from all over the world meet to discuss the developments of their discipline and present their work. To serve this purpose, conferences are organized along the lines of well established and well defined scientific disciplines. In addition, interdisciplinary conferences are also organized because they serve the mission statement of the Institute. Since 1995, ATINER has organized more than 100 international conferences and has published over 100 books. Academically, the Institute is organized into four research divisions and nineteen research units. Each research unit organizes at least one annual conference and undertakes various small and large research projects.

I would like to thank all the participants, the members of the organizing and academic committee and most importantly the administration staff of ATINER for putting this conference together. Gregory T. Papanikos

President

ix

Abstract Book for the 9th Annual Conference on Business: Accounting, Finance, Management & Marketing, 3-7 July 2011, Athens, Greece. x

Abstract Book for the 9th Annual Conference on Business: Accounting, Finance, Management & Marketing, 3-7 July 2011, Athens, Greece. FINAL CONFERENCE PROGRAM

Athens Institute for Education and Research

Business & Law Research Division

Research Unit of Accounting & Finance

Research Unit of Management

Research Unit of Marketing

9th Annual International Conference on Business:

Accounting – Finance – Management – Marketing

4-7 July 2011, Athens, Greece

Conference Venue: Titania Hotel, 52 Panepistimiou Avenue, Athens, Greece Organization and Scientific Committee

• Dr. Gregory T. Papanikos, President, ATINER.

• Dr. Peter Koveos, Head, Accounting & Finance Research Unit, ATINER & Professor, Syracuse University, USA.

• Dr. Sharon Bolton, Head, Management Research Unit, ATINER & Professor, University of Strathclyde, U.K.

• Dr. Cleopatra Veloutsou, Head, Marketing Research Unit, ATINER & Senior Lecturer in Marketing, Department of Business and Management, University of Glasgow, U.K.

• Dr. Nicholas Pappas, Vice-President of Academics, ATINER & Professor, Sam Houston University, USA.

• Dr. Chris Sakellariou, Vice-President of Finance, ATINER & Associate Professor, Nanyang University, Singapore.

• Dr. Panagiotis Petratos, Vice-President of ICT, ATINER & Associate Professor of Computer Information Systems, California State University, Stanislaus, USA.

• Dr. Peter Yannopoulos, Academic Member, Marketing Research Unit, ATINER & Professor, Brock University, Canada &

• Dr. Angelos Tsaklanganos, Professor, University of Nicosia, Cyprus & Emeritus Professor, Aristotle University of Thessaloniki, Greece.

• Dr. David A. Frenkel, Head, Law Research Unit, ATINER & Professor, Ben-Gurion University, Beer-Sheva, Israel.

• Dr. John Roufagalas, Head, Economics Research Unit of ATINER and Professor, Troy University, USA.

• Dr. Matteo Rossi, Academic Member, ATINER & Professor, University of Sannio, Italy.

• Dr. Aida Shekib, Professor, Governors State University, USA. xi

Abstract Book for the 9th Annual Conference on Business: Accounting, Finance, Management & Marketing, 3-7 July 2011, Athens, Greece.

• Dr. Mert Uydaci, Academic Member, ATINER & Associate Professor, Marmara University, Turkey.

• Dr. Niki Kyriakidou, Academic Member, ATINER & Senior Lecturer of Human Resources Management, Leeds Business School, U.K.

• Dr. Annabel Droussiotis, Academic Member, ATINER & Assistant Professor, Intercollege, Cyprus.

• Dr. Abdullah Barakat, Assistant Professor, King Saud University, Saudi Arabia.

• Dr. Margarita Kefalaki, Researcher, ATINER.

• Ms. Lila Skountridaki, Researcher, ATINER & Ph.D. Student, University of Strathclyde, U.K.

• Ms. Gina M. Bondi, Researcher, ATINER.

• Mr. Apostolos Kotsaspyrou, Researcher, ATINER.

Administration

Fani Balaska, Chantel Blanchette, Stavroula Kiritsi, Eirini Lentzou, Konstantinos Manolidis, Katerina Maraki & Sylia Sakka xii

Abstract Book for the 9th Annual Conference on Business: Accounting, Finance, Management & Marketing, 3-7 July 2011, Athens, Greece. CONFERENCE PROGRAM

Monday 4 July 2011

08:00-09:00 Registration

09:00-09:30 Welcome and Opening Remarks

Dr. Gregory T. Papanikos, President, ATINER.

Dr. Nicholas Pappas, Vice-President of Academics, ATINER and Professor, Sam Houston University, USA.

Dr. Peter Koveos, Head, Accounting & Finance Research Unit, ATINER & Professor, Syracuse University, USA.

Dr. Sharon Bolton, Head, Management Research Unit, ATINER & Professor, University of Strathclyde, U.K.

Dr. Cleopatra Veloutsou, Head, Marketing Research Unit, ATINER & Senior Lecturer, University of Glasgow, U.K.

09:30-11:00 Session I (Room

A): Impact Studies

Chair: Koveos, P., Head,

Accounting & Finance

Research Unit, ATINER &

Professor, Syracuse University,

USA.

09:30-11:00 Session II (Room B):

Structure and Strategy

Chair: Pappas, N., Vice-President

of Academics, ATINER and

Professor, Sam Houston

University, USA.

09:30-11:00 Session III (Room C):

Products and Brands

Chair: Veloutsou, C., Head,

Marketing Research Unit,

ATINER & Senior Lecturer,

University of Glasgow, U.K.

1. Chau, F., Lecturer,

Durham Business School,

UK, Dosmukhambetova,

G., High School of

Economics and Business,

Al-Farabi Kazakh

National University,

Kazakhstan &

Kallinterakis, V.,

Durham Business School,

UK. The Impact of

Mandatory IFRS

Adoption on Noise

Trading: Evidence from

Central and Eastern

European Countries.

(FIN)

2. *Giombini, G., Assistant

Professor, University of

Urbino “Carlo Bo”, Italy,

Calcagnini, G., Professor,

University of Urbino

“Carlo Bo”, Italy &

Farabullini, F.,

Researcher, Bank of Italy,

Italy. The Impact of the

Recent Financial Crisis

on Bank Loans Interest

Rates and Guarantees.

(Monday, 4th of July

2011) (FIN)

3. Ben Akal, Ph.D. Student,

University of Manouba,

Tunisia, Chichti, J.,

Professor, Tunisia School

of Business, Tunisia,

Galy, N., Professor,

1. Fong, E., Associate

Professor, University of

Alabama in Huntsville,

USA, Zheng Zhou, K.,

Associate Professor, The

University of Hong Kong,

China & Bao, Y., Associate

Professor, University of

Alabama in Huntsville,

USA. The Role of Employee

Involvement in the

Relationship between

Strategic Consensus and

Firm Performance. (MGT)

2. Ma, J., Assistant Professor,

Indiana – Purdue

University, USA &

Todorovic, Z., Associate

Professor and Director of

Entrepreneurship, Indiana

– Purdue University, USA.

The Role of Strategic

Orientations in Firm

Resource Deployments.

(MGT)

3. Chiu, J., Partner, C C &

Associates, Canada &

Paton, R. A., Professor,

University of Glasgow, UK.

Facing an Uncertain Future

with the Strato-Operation

Management Model.

(MGT)

1. *Ghantous, N., Lecturer,

Université de Savoie,

France. Services Brand

Personality’s Impact on

Customers’ Brand

Relationship. (MKT)

2. Centeno, E., Assistant

Professor, Monterey

Institute of Technology,

Mexico. Does Colour

Influence SME Brand

Building? An Exploration

of SME Brands. (MKT)

3. Pavlides, D., Research

Associate, University of

Nicosia, Cyprus, Vrontis,

D., Dean, University of

Nicosia, Cyprus &

Thrassou, A., Associate

Professor, University of

Nicosia, Cyprus. The

Renaissance of

Commandaria, Brand

Building for Achieving

Competitive Advantage.

(Monday, 4th of July 2011,

morning) (MKT)

xiii

Abstract Book for the 9th Annual Conference on Business: Accounting, Finance, Management & Marketing, 3-7 July 2011, Athens, Greece. Toulouse Business

School, France &

Germain, L., Professor,

Toulouse Business

School, France. Impact of

Extreme Events on

Insurance and

Reinsurance Stock

Performance: A

Comparison between

European, US and

Japanese Markets. (FIN)

4. *Resceanu, O., Ph.D.

Student, The Romanian

Academy of Economic

Studies, Romania. The

Impact of Synergies on

Mergers & Acqusitions-

Empirical Analysis on

the Pharmaceutical

Sector on the European

Stock Exchanges during

2004-2010. (FIN)

11:00-12:30 Session IV (Room

A): Derivatives and Credit

Ratings

Chair: *Giombini, G.,

Assistant Professor,

University of Urbino

“Carlo Bo”, Italy

11:00-12:30 Session V (Room B):

Management, People and

Organisations

Chair: Bolton, S., Head,

Management Research Unit,

ATINER & Professor, University

of Strathclyde, U.K.

11:00-12:30 Session VI (Room C):

Marketing Internet and

Technology

Chair: *Ghantous, N., Lecturer,

Université de Savoie, France.

1. Lingo, M., Head,

Oesterreichische

Nationalbank, Austria,

Elendner, H., Vienna

Graduate School of

Finance, Austria & Eisl,

A., University of

Economics and Business,

Austria. Re-Mapping

Credit Ratings. (FIN)

2. *D’Ecclesia, R., Professor,

Sapienza University of

Rome, Italy & Castellano

R., University of

Macerata, Italy. Credit

Quality and CDS’

Volatility: The Key

Signal. (FIN)

3. Erasmus, P., Professor,

Stellenbosch University,

South Africa. Divided

Volatility and Share

Returns: South African

Evidence. (FIN)

4. Resch, F., Analyst,

Oesterreichische

Nationalbank, Austria,

1. Ramsay, S., Postgraduate

Program Director, Griffith

University, Australia,

Barker, M., Professor,

Griffith University,

Australia & Branch, S.,

Griffith University,

Australia. A Longitudinal

Study Linking Person-

Organisation Fit to Job

Satisfaction and Turnover

Intentions. (MGT)

2. Bond, C., Head of

Postgraduate Programmes,

Roehampton Business

School, UK & Hsu, T.C.,

Roehampton Business

School, UK. International

Student’s Perceptions of

Service Quality in the UK

Banking Sector: An

Exploratory Study. (MGT)

3. Suciu, L.E., Ph.D. Student,

Babes-Bolyai University,

Romania, Mortan, M.,

Associate Professor, Babes-

Bolyai University,

1. *Bick, G., Professor,

University of the

Witwatersrand, South

Africa & Maal, K.,

University of the

Witwatersrand, South

Africa. Adoption of Online

Grocery Shopping in South

Africa. (MKT)

2. Maronick, T., Professor,

Towson University, USA.

Do Consumers Read Terms

of Service Agreements

When Installing Software:

An Empirical Analysis.

(MKT)

3. Charlesworth, A., Lecturer,

University of Sunderland,

UK. Is Social Breaking-Up

Hard to Do? (MKT)

4. Zifceac, A., Ph.D. Student,

Babes-Bolyai University,

Romania & Radu-Adrian,

M., President, Centrul de

Afaceri Transilvania,

Romania. The New

Bureaucracy is Mobile:

xiv

Abstract Book for the 9th Annual Conference on Business: Accounting, Finance, Management & Marketing, 3-7 July 2011, Athens, Greece. Aussenegg, W.,

Oesterreichische

Nationalbank, Austria &

Winkler, G.,

Oesterreichische

Nationalbank, Austria.

Pitfalls and Remedies in

Testing the Calibration

Quality of Rating

Systems.

Romania, Lazar, I.,

Professor, Babes-Bolyai

University, Romania &

Veres, V., Lecturer, Babes-

Bolyai University,

Romania. Debutant Civil

Servants Probation Period

– The Influence on the

Expectancy Element of

Vroom’s Motivational

Theory. (MGT)

4. Mangos, N., Lecturer,

Flinders University,

Australia & Reynolds, G.,

Ph.D. Student, Flinders

University, Australia.

Investigating the

Relationship between

Environmental Strategies

and Environmental

Management Accounting.

(MGT) (Monday, 4th of July

2011)

mBURO (eBURO-2-

mBURO). (MKT)

12:30-13:30 LUNCH

13:30-15:00 Session VII (Room

A): Behavior and Style in

Finance

Chair: *D’Ecclesia, R.,

Professor, Sapienza

University of Rome, Italy

13:30-15:00 Session VIII (Room

B): Financial Reporting

Chair: Mangos, N., Lecturer,

Flinders University, Australia

13:30-15:00 Session IX (Room C):

Marketing Communication

Chair: *Bick, G., Professor,

University of the

Witwatersrand, South Africa

1. Bhandari, G., Assistant

Professor, University of

Windsor, Canada.

Determinants of

Individuals’ Intention for

Online Investing.

(Monday, 4th of July

2011, morning) (FIN)

2. Kudryavtsev, A.,

Lecturer, University of

Haifa, Israel & Kliger, D.,

University of Haifa,

Israel. Investors’ Mood

and Reactions to

Company-Specific

Events. (FIN)

3. Van Heerden, JD.,

Lecturer, University of

Stellenbosch, South

Africa & Botha, A.F.,

Post-Graduate Student,

University of

Stellenbosch, South

Africa. Using a Dynamic

Benchmarking Approach

to Measure South

1. Pumphrey, L., Professor,

Idaho State University,

USA. Recognition of

Goodwill under IFRS 3.

(ACC)

2. Wasan, S., Assistant

Professor, Northern

Kentucky University, USA,

Daniels, K.N., Professor,

Virginia Commonwealth

University, USA &

Vijayakumar, J., Professor,

Virginia Commonwealth

University, USA. Accruals,

Accrual Quality, and

Borrowing Costs in the

Market for Syndicated

Loans. (ACC)

3. Yaacob, H., Lecturer,

Universiti Brunei

Darussalam, Brunei &

Suhaimi Nahar, H.,

Accounting Section,

Malaysia Science

University, Malaysia.

Accountability in the Sacred

1. Tsiros, M., Professor,

University of Miami, USA

& Laran, J., Assistant

Professor, University of

Miami, USA. An

Investigation of the

Effectiveness of Marketing

Promotions Involving

Uncertainty. (MKT)

2. Du Peloux, M., Assistant

Professor, EBS Paris, France

& Lombardot, Assistant

Professor, University Paris

1 Pantheon-Sorbonne,

PRISM Sorbonne, France.

Psychological and

Behavioural Effects

Triggered by Participation

and Promotional Games.

(MKT)

3. Dogan Sudas, H., Research

Assistant, Cukurova

University, Turkey, Cabuk,

S., Professor, Cukurova

University, Turkey &

Zeren, D., Lecturer,

xv

Abstract Book for the 9th Annual Conference on Business: Accounting, Finance, Management & Marketing, 3-7 July 2011, Athens, Greece. African Equity

Managers’ Skill. (FIN)

4. Herrmann, U., Ph.D.

Student, University of

Erlangen-Nürnberg,

Germany & Scholz, H.,

Professor, University of

Erlangen-Numberg,

Germany. Short-Term

Persistence in Hybrid

Mutual Fund

Performance: The Role of

Style Shifting Abilities.

(FIN)

5. Malagon, J., Ph.D.

Student, Universidad

Carlos III, Spain,

Moreno, D., Associate

Professor, Universidad

Carlos III, Spain &

Rodríguez, R., Associate

Professor, Universidad

Carlos III, Spain. Time

Horizon Trading and the

Idiosyncratic

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