International Finance, Accounting and Corporate Governance

Konstantinos Bozos and Collins Ntim (Chairs)   

The track aims to bring together research from International Accounting, Business, Finance, Governance and Accounting. Empirical and theoretical contributions at the intersection of these fields and aim to encourage interdisciplinary integration are particularly, but not exclusively welcome. Among others, important international business strategies under analysis can relate to comparative and international corporate governance systems and structures, foreign listing, financial risk management, trade finance, international accounting, transfer pricing, cash-management, project finance, M&A, hedging, or the use of local equity and debt in foreign markets. In addition, we invite papers which address financial effects resulting from firm-level internationalization, such as cost of capital, foreign exchange risk, liability of foreignness in capital markets, financial flexibility and arbitrage. Finally, contributions can combine macro-level institutional concepts to financial management and accounting, providing insights that have both theoretical and managerial implications for the management and governance of international operations. In sum, papers should have clearly identified IB contributions but complement them with concepts, measures or theories from Financial Management and Accounting.

Potential topics include, but are not limited to:

  • Comparative and international corporate governance
  • International accounting, reporting and corporate social responsibility
  • Institutions and their effects on international finance
  • Effects of financial factors on international business strategy
  • Governance and international finance
  • Financial sources of competitive advantage
  • Financial drivers of internationalization
  • Financial risk management as a complement to international business strategy
  • Finance related applications in IB theory and measures
  • Institutional influences on the evolution of financial markets