“Emerging issues in financial reporting and capital markets”

Mid-Term Review

February 2009, Valencia

Katja Kaker

Ahmed Tahoun

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

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)

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

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

Future Plans

Katja Kaker

Research:

• Finish current projects• IFRS reconciliations (with Urška Kosi)• Enforcement and compliance

After INTACCT (04/2010) job market

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)

Experiences

Ahmed Tahoun

INTACCT Training

INTACCT Research Environment

Expectation

Expectation

Experiences

Networking Opportunities

Interaction in the Host Institution (and with other INTACCT Institution)

Responsibilities in the Network

Expectation

Expectation

Expectation

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

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