Virtual Open Edition of the SDEAA Course Contemporary Challenges in External Corporate Reporting

The Doctoral School of Economics and Business Administration (SDEAA – WUT) and the East European Center for Research in Economics and Business (ECREB) invite all interested academics, PhD, and master students to an Open Edition of the SDEAA Course Contemporary Challenges in External Corporate Reporting.

The course lecturer and moderator of this meeting is STEFANA MARIA DIMA, Senior Researcher, PhD, Habil., ECREB.

January 18, 2024, 19:40 – 21:10 (Time zone: Europe/Bucharest)

Our invited guest is Professor VERA PALEA – Full Professor in Corporate Reporting and Finance, University of Torino, Italy; UNCTAD, Intergovernmental Working Group on Accounting and Reporting, Geneve; EFRAG, Expert Working Group on European Sustainability Reporting Standards, Bruxelles; European Law Institute, Special Interest Group on Sustainable Finance, Wien; Italian Foundation of Business Reporting (OIBR), Scientific Committee, Milan

Topic: The effect of financial accounting rules on real investments in the context of achieving sustainability.

Rationale: Current accounting rules are not fit for achieving sustainability objectives consistent with the EU constitution. So far, policymakers and academics have, however, been focused on the creation of new standards for sustainability reporting, without fundamentally challenging financial accounting rules.
The study considers the adoption of the IFRS in the EU, showing that the new accounting standards have altered companies’ sensitivity to investment opportunities, leading to underinvestment in the real economy. In doing so, this research highlights the public-policy profile of accounting standards-setting and possible tensions with the EU Green policies.

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