Annual Paris Business and Social Sciences Conference

PROGRAM
12-13 July 2012

Theme: Research for Advancement Venue: Hotel Novotel Paris Tour Eiffel,
61 quai de Grenelle, 75015 PARIS, FRANCE

Professor Marc Pilkington Universit de Nice Sophia Antipolis Conference Chair

Prof. Dr. Zia Haqq World Business Institute Conference Coordinator

Proudly Sponsored by:

European Centre for Business and Economic Research (ECBER) World Business Institute, Australia and BCA Aust and NY Journal of Business and Policy Research World Journal of Social Science International Review of Business Research Papers Global Economy and Finance Journal World Review of Business Research Global Review of Accounting and Finance Journal of Accounting Finance and Econ Journal of Islamic Finance and Business Research

Please Carefully Read all Instructions Below

Conference Venue

Hotel Novotel Paris Tour Eiffel and the address is 61 quai de Grenelle 75015 PARIS FRANCE Tel (+33)1/40582000 Fax (+33)1/40582444 E-mail H3546-RE4@accor.com Website: http://www.novotel.com/gb/hotel-3546-novotel-paris-toureiffel/location.shtml GPS. N 48 50' 59.20'' E 2 16' 58.21'' Please note that there are 5 Novotel Hotels in Paris and please do not go to anywhere else and go only to only Hotel Novotel Paris Tour Eiffel with above address which is a 4-star hotel with all facilities.

How to reach the conference venue

The Novotel Paris Tour Eiffel Hotel which is our conference venue is located in the city centre of Paris overlooking the Seine River, moments away from the Eiffel Tower. The hotel is within easy reach from the citys main tourist attractions, business district, shops, restaurants, bars and entertainment venues, which makes it the ideal starting point for a visit to Paris. The Charles de Gaulle Airport is located 35km away and the Paris Orly Airport is 20km away. The metro station (underground rail system) is close to the hotel If you are Travelling By Eurostar If you are travelling by Eurostar either from London or from other European cities, you will reach Gare du Nord Railway station (known also as Paris Nord) in France and this station is connected by local underground train, called Metro. You can buy railway ticket there (there is separate booth) and reach the hotel by Metro which is very cheap. We request you to take extra care while travelling Paris by underground train as there are many thieves around and please watch on your wallet. Travelling by Taxi You can directly come to the hotel by Taxi either from the airport or from Gare Du Nord Rail station. Most of the drivers know English and they are reliable. Fox example. Taxi fare from Gare Du Nord to Conference hotel may cost you about 20 Euro.

How to Find us and Complete Registration?

As soon as you reach the Novotel Paris Tour Eiffel Hotel, please go to the Reception Desk and ask for our conference and look around for the signage titled Annual Paris Business and Social Science Conference Organised by World Business Institute OR you can go to meeting Room called Invalides at Level 3. For any reason if you fail to find the room, then ask the Reception desk for Registration desk in front of the presentation room Invalides. Our registration desk will be located in the foyer in Level 3 in front of room Invalides. Please report either to Dr. Zia Haqq or Mr. Tanzil Hoque for your registration. If you have already fully paid for the registration, you will receive a yellow envelope which will contain the following items: - Your Name Tag - Payment Receipt - Participant Certificate (please note that only attending authors will receive a participant certificate for ethical reasons, Co-authors will not receive this certificate unless they pay for registration and attend the conference. Please also note that the Participant certificate does not include the paper title or the authors of the paper. It is just a certificate to prove that you did attend and participate in the conference) - Conference Program - Lunch Coupons - Dinner coupons if you have paid for this On Arrival Registration Payment If you have not yet paid your registration fees, please complete your cash payment (US Dollar ONLY) on arrival. We do not accept any other currency or other mode of payment except cash and please bring exact money as no change will be given there and hope you will not negotiate with us for other mode of payment such as bank cheque or cards. Please collect your envelope which will contain all of the abovementioned materials. Name Badge: The name badge is required for all participants/spouse/guests to participate in all sessions/events, refreshments, buffet lunch, receptions, tea/coffee breaks and dinner. Please bring lunch and dinner coupons for collection by our team members before you take lunch and/or dinner. If you lose them, see either Mr. Tanzil Hoque or Dr. Zia Haqq at the registration desk.

 Conference Proceedings
As per conference website, conference proceedings with ISBN will be provided electronically. Please visit www.wbiconpro.com to view your paper after 10 July 2012. Please read the instructions there and then view or download your and/or other authors papers. The proceedings will be there for a number of years which is visited by the readers from the globe. We remind the authors that we will upload the paper or abstract as per the option you have indicated in the registration form. Once your paper or abstract is uploaded, you cannot change it again in any form unless you pay US$100 for any change.

What You Should Bring Along For Your Presentation

Please bring in 15-20 copies of your (printed) paper (powerpoint slides or full paper) for distribution at your session (this is optional). Each author will have about 15 minutes for presentation and 5 minutes for questions and discussion. Every room has LCD and laptop computer and please bring your pen-drive or USB stick for power-point presentation. However, we do not guarantee that they will work without any failure and we strongly recommend you to bring your overhead slides as stand-by as we have overhead projector. Please do not embarrass us by asking for pen-drive or for blank transparency. We do not provide any blank transparency or facility for making transparency and be sure that you came with your transparency. Please note that we do not offer any internet access in the presentation rooms. However, you can ask the hotel reception about wifi availability and logon IDs and passwords.

Please Take Note About Handling Computers

Please give your USB-stick or pen-drive to our person in charge of the computer and data projector. Please do not upload your paper by yourself and our representative will help you. You must be certain that your USB drive is virus free and if you do not clean your file or infect the computer and or damage data projection by your handling, you may be liable for payment for such damage.. Please clean any virus in the file before you bring it for uploading.

What About Tea/Coffee Break and Lunch?

Break-foods and Tea/coffee during all breaks will be served outside the meeting room Invalides. Lunch will be provided at the restaurant called Novotel Caf on Level 2. Please bring you lunch coupon (provided in your envelope) for collection before you take lunch and if you lose them, please report to the registration desk.

 Best Paper Award

Best paper is selected on the basis of 1. Originality 2. Research Rigor 3. Contribution to the body of knowledge and 4. Relevance to current and emerging issues. The papers are considered on the basis of the evaluation by the reviewers and the assessment made by the members of the panel. Panel members will observe and assess the presentation of the short-listed authors and then report to Dr. Zia Haqq. The name of the winners will be declared between 5 PM -5.30 PM at the meeting room Invalides. Papers selected as Best Papers will be published in the Journal of Business and Policy Research. The winners will receive an award certificate and fellowship certificate from the World Business Institute.

Conference Dinner
PLEASE NOTE: Due to lack of interest, the Paris conference dinner has been cancelled.

Paper Evaluation Report (PER) and Editorial Review Report (ERR)

Unlike other conferences in the world, we provide written feedback on your paper in the form of Paper Evaluation Report (PER). This report will be sent to the authors via email within 1-2 months after the conference. Please do not contact us in between this time regarding these reports. However, if you do not receive them by this deadline, then contact us via email: njahanwbi@gmail.com Please note that even if you have paid to attend the conference but you do not present the paper at the conference, then you will not receive a PER for your paper. For those of who have paid for publication of their papers in our journals, you will receive Editorial Review Report (ERR) within 3-4 months after the conference, in addition to the PER.

Publication of Your Paper ( Please read carefully)

Paper accepted for a particular journal will be published provided that you have paid submission fee and complied to the PER and ERR and feedback at the conference and journals guidelines. You are required to send us your revised full paper (after compliance to the PER and ERR) within 1-2 months after we send you these reports. If your invitation and acceptance letter does not mention any journal name, it means that your paper was not accepted for any of our journals. However, if you improve your paper according to the feedback you receive at the conference and/or via PER, we can reconsider the paper for journal publication at that stage. Please note that it is not guaranteed that your paper will be selected for a journal even after the revisions.

If you have already paid publication fee, you must indicate in red ink the new or additional materials you have added or inserted in compliance to written feedback and/or comments at the time of revision. We will endeavour, though not guaranteed, to publish your paper between six-nine months after your compliance. No reminder notice will be sent. If you do not send your revised paper by the deadline or if you failed to comply in full to the review reports within the due time set by us and do not comply to our any request for revising the paper as per journals guidelines or fail to make the paper camera-ready or do not respond to our emails within 6 months after the conference, your paper will not be published and no money or fee will be refunded. If your paper has already been accepted for our journal and you have not paid any submission fees but are interested to publish can make cash payment at the registration desk. If you would like to pay at a later time, then please contact Nuha Jahan via njahanwbi@gmail.com to arrange this.

Who to Contact

For any issues relating to conference matters please contact Dr. Zia Haqq on +614 11 496 791 (Australian mobile number)

Correspondence After Conference

If you have any concerns or questions after the conference, please contact us via our email address njahanwbi@gmail.com. Please do not send any email to wasspap@gmail.com as this email address will be unmonitored after 13 July 2012.

Future Conferences

If you would like to join our future conferences, please continuously visit our website www.wbiworld.org to find out more information. You can also follow us on facebook by liking our page World Business Institute or follow Nuha Jahan on Linked in by sending her a request.

List of Participating Countries

The Annual Paris Business and Social Science Conference is proud to welcome delegates from 30 countries of the world. Australia, Brazil, Canada, Colombia, Cyprus, France, Germany, Hong Kong, India, Indonesia, Iran, Israel, Italy, Jordan, Korea, Latvia, Malaysia, Maldives, Morocco, Nigeria, Poland, Romania, Russia, Saudi Arabia, Singapore, Taiwan, Thailand, Turkey, UK, USA.

Conference Team
Conference Chair Professor Marc Pilkington Universit de Nice Sophia Antipolis, France

Track Chair Professor Oskar Kayasan University of London, UK

Chief Coordinator Dr. Zia Haqq World Business Institute, Australia

Events/ Publication Director Ms. Nuha Jahan World Business Institute, Australia

Marketing Director Mr. Tanzil Hoque World Business Institute, Australia

Managing & Finance Director Mrs. Khaleda Akhter World Business Institute, Australia

Technical Manager Mr. Abdul Quddus Prodhan World Business Institute, Australia

Conference Program Outline

Name of the Meeting Room: Invalides and Concorde at level 3

Thursday, 12 July 2012

7.00 AM - 4.00 PM Conference Registration In front of Invalides Room, Level Three Paper Presentations: Finance Track: Invalides Room Management Track: Concorde Room Morning Tea Break Outside of Invalides Room, Level Three Paper Presentations: Economics Track: Invalides Room Social Sciences Track: Concorde Room Lunch Novotel Caf, Level 2 Paper Presentations: Banking Track: Invalides Room Management and Marketing Track: Concorde Room Afternoon Tea Break Outside of Invalides Room, Level Three Paper Presentations: Accounting, Banking & Finance Track: Invalides Rm Economics Track: Concorde Room

8.45 AM - 10.30 AM

10.30 AM 11.00 AM 11.00 AM 1.00 PM

1.00 PM - 2.00 PM

2.00 PM - 4.00 PM

4.00 PM - 4.15 PM 4.15 PM 6.15 PM

Conference Program Outline (cont...)

Name of the Meeting Room: Invalides and Concorde at level 3

Friday, 13 July 2012

7.30 AM - 3.00 PM Conference Registration In front of Invalides Room, Level Three Paper Presentations: Economics Track: Invalides Room Management Track: Concorde Room Morning Tea Break Outside of Invalides Room, Level Three Paper Presentations: Finance Track: Invalides Room Social Sciences Track: Concorde Room Lunch Novotel Caf, Level 2 Paper Presentations: Banking Track: Invalides Room Accounting, Economics & Finance Track: Concorde Rm Afternoon Tea Break Outside of Invalides Room, Level Three Best Paper Award Invalides Room

8.30 AM - 10.30 AM

10.30 AM 11.00 AM 11.00 AM 1.00 PM

1.00 PM - 2.00 PM

2.00 PM - 4.15 PM

4.00 PM - 4.30 PM

5.00 PM - 5.30 PM

~~~ End of Conference ~~~

Thursday 12 July 2012

8.45 AM 10.30 AM

Room Invalides

Session: Finance Session Chair: Dr. Robert Vambery, Pace University, USA
307: Do Stock-For-Stock Merger Acquirers Manage Earnings? Evidence from Japan: Huong N. Higgins, Worcester Polytechnic Institute, USA. 308: Corporate Social Responsibility, Corporate Governance and Earnings Quality: Evidence from Korea: Bo Bae Choi and Doowon Lee, University of Newcastle, Australia and Youngkyu Park , Catholic University of Korea, Korea. 309: Determinants of the Rigour of Enterprise Risk Management Strategies: Evidence from Australia: Michael Seamer, Bo Bae Choi and Doowon Lee, University of Newcastle, Australia. 310: Bond Ratings, Corporate Governance, and Cost of Debt: The Case of Korea: Seung Hun Han, Korea Advanced Institute of Science and Technology, Korea, Harold Fletcher and Yoon S. Shin, Loyola University Maryland, USA. 329: Do Options Granted in the Future Have Impacts on the Incentive Effects of Current Executive Stock Options?: Chun-Hua Tang, National Sun Yat-sen University, Taiwan. Thursday 12 July 2012 8.45 AM 10.30 AM Room Concorde

Session: Management Session Chair: Prof. Dr. Oskar Kayasan, University of London, UK
440: Female Entrepreneurial Motivation and Growth Intention: Moderating Effects of Family and Husband: Mei-Chen Hsieh, Asia-Pacific Institute of Creativity, Taiwan, Ching-I, Chen, National Chi Nan University, Taiwan and TingLing Lin, National Taipei University, Taiwan. 404: The Relationship between Leadership Styles and Organizational Commitment: A Test on Saudi Arabian Airline: Dhaifallah Obaid Almutairi, King Abdulaziz Military Academy, Kingdom of Saudi Arabia and Universiti Teknologi Malaysia, Malaysia. 432: The Development of Tacit Knowledge Sharing Behavior among Employees in Organizations: Hathaiporn Mongkolajala, Supeecha Panichpathom and Atcharawan Ngarmyarn, Thammasat University, Thailand. 403: Nonverbal Negative-Emotion Expressivity, Group Mood and Counterproductive Work Behavior: Hsiu-Tsu Cho, National Taichung University of Education, Taiwan. 10

452: Conventional Wisdom of State Market to Accumulate Entrepreneurial Activities: Oskar Kayasan, University of London, UK Thursday 12 July 2012 10.30 AM 11.00 AM Outside Invalides

Morning Tea Break

Thursday 12 July 2012 11.00 AM 1.00 PM Room Invalides

Session: Economics Session Chair: Prof. Kavous Ardalan, Marist College, USA
212: Persistence Of Informality in a Developing Country: Jhon James Mora, Icesi University, Colombia. 209: Information and Knowledge Architecture Needs for Managing a New Global Reserve Currency: Mario W. Cardullo and Andrew P. Sage, George Mason University, USA. 221: Dollarization in a small open economy the case of the Maldives: Azeema Adam, Maldives Monetary Authority, Maldives. 223: Bad Dream or Truth? Divergence of US Mid-West: Rita Ray, Gustavus Adolphus College, USA. 226: Testing for Uncovered Interest Parity Using a Continuous-Time Semiparamtric Model: Yongok Choi, Indiana University, USA, Joon Y. Park, Indiana University, USA and Sungkyunkwan University, South Korea and Eunhee Lee, Sungkyunkwan University, South Korea. 219: Analyses of the Constraints and Technical Efficiency Differentials among Agribusiness Firms in Nigeria: Nto Philips O.O and Mbanasor Jude A, Michael Okpara University of Agriculture, Nigeria. Thursday 12 July 2012 11.00 AM 1.00 PM Room Concorde

Session: Social Sciences Session Chair: Mr. Dhaifallah Almutairi, University Technology Malaysia, Malaysia
430: Corporate Environmental Management Programmes in China: The Current Research: Andy C. L. Yeung, The Hong Kong Polytechnic University, Hong Kong.

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433: The Impact of Perceived Process Technology Fit on Loan Origination Process Performance: Laddawan Sombut, Supeecha Panichpathom, and Atcharawan Ngarmyarn, Thammasat University, Thailand. 442: At the Crossroad between Perceived and Proven Benefits of Ecommerce A Case of Malaysian SMEs: Noor Azuan Hashim and Norazila Mat, National University of Malaysia, Malaysia. 444: Efficiency of Pyramiding and Broadcasting Methods for Information Distribution over Social Network Facebook: Aleksejs Busarovs, Riga International School of Economics and Business Administration (RISEBA), Latvia. 710: An Integrated Model for Investigating Computer Hacking IntentionFocus on Motivation Morality and Deterrence: TungChing Lin and RuHan Tsai, National SunYatSen University, Taiwan and PeiChen Sun, National Kaohsiung Normal University, Taiwan. 711: Team Performance on Business Simulations: The Effect of Superstar Team Members: Kristin Backhaus and Karl Heiner, State University of New York at New Paltz, USA. Thursday 12 July 2012 1.00 PM 2.00 PM Novotel Caf, Lvl 2

Lunch Break
Thursday 12 July 2012 2.00 PM 4.00 PM Room Invalides

Session: Banking Session Chair: Dr. Anamitra Shome, Brock University, Canada
602: Do Corporate Governance and Risk Management Consistently Affecting Bank's Performance?: Miral R. Samarah, Applied Science University, Jordan. 603: What Factors Influence the Decision to Adopt Islamic Banking? An Empirical Study in the UAE: Anamitra Shome, Brock University, Canada, Fauzia Jabeen, Abu Dhabi University, United Arab Emirates and Rajesh Rajaguru, Solbridge International School of Business, South Korea. 611: Preferences for the NPAs: Buyers Perspectives: Preedaporn Pongkanphai, Choochart Taeshapotiwarakun, Atcharawan Ngarmyarn and Supeecha Panichpathom, Thammasat University, Thailand. 620: The Capital Structure of Insurance Companies: The French Insurance Companies Case (2006-2010): Radouane Abdoune and Pedro Arbulu, Universit Montesquieu-Bordeaux IV, France.

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621: An Operational Risk Management Tool for the Cypriot Bank Sector: Charalambides Marios, Vassiliou Vassos and Menicou Michalis, Frederick University, Cyprus and Avgousti Rodoula, Synectics Ltd, Cyprus. 611B: Preferences for Detached House: DINKs Perspective: Atis Manorungrueangrat, Atcharawan Ngarmyarn, Yawaman Metapirak and Supeecha Panichpathom, Thammasat University, Thailand. Thursday 12 July 2012 2.00 PM 4.00 PM Room Concorde

Session: Management and Marketing Session Chair: Dr. Noor Azuan Hashim, National University of Malaysia, Malaysia
406: The Philosophical Foundation of the Lecture-versus-Case Controversy: Its Implications for the Role of Teachers and Students: Kavous Ardalan, Marist College, USA. 412: The Role of Leadership Theories in Information Technology Acceptance: "Case Study at Al-Hikma Pharmaceutical Company": Hanady Moh'd Rasheed" Alzagheer, Applied Science University, Jordan. 504: Festival Consumption Emotions: Testing the Validity of Its Factorial Structure across Gender: Jenny (Jiyeon) Lee, University of New South Wales, Australia. 516: Exploring the Influence Exerted by Value and Perceived Sacrifice over the Relationship between Service Quality and Satisfaction in a Business to Business Setting: Carmen Petrioaia, Academy of Economic Studies, Romania. 513: Behaviors Trends in E-Purchasing: Case of Turkey: Lamiha Gn, Turgut zal University, Turkey. 511: Investigating Personal Determinants Effect on the Purchase Intention toward Organic Food Products: Manthanaporn Phiphithirankarn, University of the Thai Chamber of Commerce, Thailand Thursday 12 July 2012 4.00 PM 4.15 PM Outside Invalides

Afternoon Tea Break

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Thursday 12 July 2012

4.15 PM 6.15 PM

Room Invalides

Session: Accounting, Banking and Finance Session Chair: Dr. Joanna Blach, University of Economics in Katowice, Poland
111: An Evaluation of Regulated IFRS and Non-IFRS Performance Firm Measures: Brett Govendir and Peter Wells, University of Technology Sydney (UTS), Australia. 103: The Effect of Mandatory Audit Firm Rotation on Perception of Audit Quality: Korean Evidence: Youngdeok Lim, University of New South Wales, Australia. 113: The Accounting and Managerial Implications of IAS/IFRS in the Financial Statements of Italian Insurance Companies: Roberto Maglio, University of Naples Federico II, Italy, Francesco Agliata and Danilo Tuccillo, Second University of Naples, Italy. 601: Evaluating the Efficiency and Productivity of Banks with a Malmquist Index: A Case Study for East Azarbaijan Province (in Iran): Jafar Haghighat, University of Tabriz, Iran. 337: Ambiguity, Overconfidence, and Excess Arbitrage: Min Hwang, George Washington University, USA, Soosung Hwang and Sanha Noh, Sungkyunkwan University, Korea. 335: A Cross-Sector Analysis of Financial Liquidity: Evidence From Silesian Region, Poland: Joanna Bach, Monika Wieczorek-Kosmala and Maria Gorczyska, University of Economics in Katowice, Poland. 340: Bank Profitability: The Case of Bangladesh: Md. Ziaul Hoque and Piyadasa Edirisuriya, Monash University, Australia and Mohammad Abu Sayeed Jahangirnagar University, Bangladesh Thursday 12 July 2012 4.15 PM 6.15 PM Room Concorde

Session: Economics Session Chair: Prof. Jhon James Mora Rodriguez, Universidad Icesi, Colombia
203: A Test of Two Open-Economy Theories: The Case of Oil Price Rise and Italy: Kavous Ardalan, Marist College, USA.

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222: Medical Technologies, Cost-Effectiveness Thresholds and Goldilocks Pricing: Luke B Connelly, The University of Queensland, Australia. 233: From Shared Sacrifices to Constructive Contributions - Some Controversial Governmental, Corporate and Consumer Challenges (When Most of the Western World Is in Economic Troubles): Robert G. Vambery, Pace University, USA. 220: Wealth Distribution by Gender of Household Head In the Renaissance: Findings from The Catasto of 1427: Steven K. Paulson and Chung-Ping A. Loh, University of North Florida, USA. 228: Labor and Skill Shortages from the Individual Firms Perspective and from the Overall Economic Perspective: Empirical Results from a Representative Business Survey in Germany: Anja Kettner, Institute for Employment Research (IAB), Germany. Friday 13 July 2012 8.30 AM 10.30 AM Room Invalides

Session: Economics Session Chair: Prof. Luke Connolly, The University of Queensland, Australia
207: Government Intervention and Price Discovery in the Foreign Exchange Market: Yu-Lun Chen, Chung Yuan Christian University, Taiwan and Yin-Feng Gau, National Central University, Taiwan. 230: Financial Development, Human Capital and Output Growth In Saudi Arabia: Abdullah M. Al-Malki, King Saud University, Saudi Arabia. 202: How Technical Change Affects the Canada Economy: Harvey Schwartz, York University, Canada. 229: Determinants of Productivity Among Manufacturing Firms In SouthEastern Nigeria: Cobb-Douglas Stochastic Frontier Production Function Approach: Nto Philips O.O, Michael Okpara University of Agriculture, Nigeria and Igberi Christiana D, Ebonyi State University, Nigeria. 224: Estimating the Import Demand for Crude Oil in Turkey, One Rolling Window at a Time: Talha A Yalta, TOBB University of Economics and Technology, Turkey.

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Friday 13 July 2012

8.30 AM 10.30 AM

Room Concorde

Session: Management and Marketing Session Chair: Dr. Dario Moreira Pinto Junior, University Center of Barra Mansa-UBM, Brazil
436: Multicultural Managerial Competence: Understanding the Potential Contribution of Cultural Mediators: Denise Fortier and Badr El Hadrioui, Bishops University, Canada. 443: Workers Perceptions and Organizational Commitment in a Virtual Work Environment: Sam Toglaw, The Australian College of Kuwait, Kuwait 450: The Pricing Policies of the Major Trading Venues: Giusy Chesini, University of Verona, Italy. 510: Challenges of Marketing Consumer Products in BRICS Countries: Eric Drouart, Assumption College, USA. 514: Relationship Marketing and Social Media Collide with the Right to Privacy: Michael Laric, Danielle Fowler and Dennis A. Pitta, University of Baltimore, USA. 502: Selling Price of Industrial Maintenance Companies: an Analysis in the City of Barra Mansa: Antonio Carlos Breves de Souza, Drio Moreira Pinto Junior, Giovana Furtado do Espirito Santo, Jos Vilmar de Oliveira and Maria Aparecida Magalhes Salles, University Center of Barra Mansa UBM, Brazil Friday 13 July 2012 10.30 AM 11.00 AM Outside Invalides

Morning Tea Break

Friday 13 July 2012 11.00 AM 1.00 PM Room Invalides

Session: Finance Session Chair: Dr. Philips Okpo Okore Nto, Michael Okpara University of Agriculture, Nigeria
317: Variations in Credit Spread Term Structures: Kian-Guan Lim, Y. Zhou, and L. Yun, Singapore Management University, Singapore 306: Incremental Information Content of Cash-Flows Versus Funds From Operations and Earnings: Applying New Methodologies in French Context: Khalid Elouafa, Cadi Ayyad University, Morroco.

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313: Risk Management in Islamic Unit Trust Funds: Rohami Shafie, Ram Al Jaffri Saad and Nur Adiana Hiau Abdullah, Universiti Utara Malaysia, Malaysia and Azizi @ Hamizi Hashim, UiTM Pahang, Malaysia. 324: Structural Default Modeling: A Hybrid Based Approach: George M. Jabbour, MS Finance Program, USA, Marat V. Kramin and Stephen D. Young, Wells Fargo, USA and Shujun (Ken) Yu, International Finance Corporation, USA. 333: Tax Shields in Colombia and Their Effect on Leverage and Investments: Julin Benavides F., Icesi University, Colombia. 305: The Effect of Derivative Instrument use on Stock Return Performance: Evidence from Banks in Emerging and Recently Developed Countries: Mohamed Rochdi Keffala, University of Lyon, France. Friday 13 July 2012 11.00 AM 1.00 PM Room Concorde

Session: Social Sciences Session Chair: Dr. Sam Toglaw, Victoria University, Australia
420: When the Evidence Says Yes but the Decision is No: The Role of Organizational Culture and Norms in Implementing Change: Mark S. Teachout, University of the Incarnate Word, USA. 428: Transformational Leadership and Affective Commitment to Change - A Study in Taiwan: Paul Chou, Minghsin University of Science & Technology, Taiwan. 401: Human Resource Management in a Large Company: an Assessment from the Viewpoint of its Employees: Antonio Carlos Breves de Souza, Drio Moreira Pinto Junior, Giovana Furtado do Espirito Santo, Jos Vilmar de Oliveira and Maria Aparecida Magalhes Salles, University Center of Barra Mansa UBM, Brazil 410: Effects of Sizes on Performance in Organisations A Quantitative Approach: Trong B. Tran and Steven R. Davis, The University of New South Wales, Australia. [PROXY] 704: Leadership Wisdom: Lessons From Sikhism: Jasleen Kaur and Dharminder Singh Ubha, GSSDGS Khalsa College, India. 706: Redefining the Commerce Clause: Clifford Fisher, Purdue University, USA. Friday 13 July 2012 1.00 PM 2.00 PM Novotel Caf, Lvl 2

Lunch Break

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Friday 13 July 2012

2.00 PM 4.00 PM

Room Invalides

Session: Banking Session Chair: Assoc. Prof. Robert Powell, Edith Cowan University, Australia
605: Failures of Financial Supervision and Systemic Banking Crises: Who Pays the Bill?: Valerio Pesic, University La Sapienza, Rome, Italy. 606: Influence of Information Asymmetry, Culture and Religion on Managerial Effectiveness: Evidence from Banks in Bangladesh: Jesmin Islam and Majharul Talukder, University of Canberra, Australia. [PROXY] 609: Strategic Planning Practices, Organizational Context, and Corporate Performance: An Empirical Study in the Indonesian Banking Industry: Mohamad Sihab Ridwan and John Marti, University of Southampton, United Kingdom. 610: Sample Selection Duration Model For Credit Scoring: E. Krekhovets and A. Larin, National Research University Higher School of Economics, Russia. 612: Enhancing Transition Matrices to Measure Extreme Credit Risk in Europe: D.E. Allen, A. R. Kramadibrata, R. J Powell and A.K. Singh, Edith Cowan University, Australia. Friday 13 July 2012 2.00 PM 4.15 PM Room Concorde

Session: Accounting, Economics and Finance Session Chair: Mrs. Anja Kettner, Institute for Employment Research (IAB), Germany
106: The influences of Mandatory and Voluntary Disclosure to Asymmetry Information and the Impact on Earning Quality: Gina Dwi Fitrana and Winwin Yadiati, Padjadjaran University, Indonesia 204: The Economic Effects of Large Cities on the Canadian Economy: Harvey Schwartz, York University, Canada. 214: Working Paper Title: China in the Second Decade of the 21st Century: Achievements and Challenges: Eric Drouart, Assumption College, USA. 311: Is Crash Risk a Priced Factor?: Charles Clarke, University of Connecticut, USA

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325: Are Cooperative Banks a Lever For Promoting Bank Stability? Evidences from the Recent Financial Crisis in OECD Countries: Laura Chiaramonte, University of Verona, Italy, Federica Poli and Marco Oriani, Catholic University of Milan, Italy. 336: Rating Agencies and Reputational Capital: An Empirical Perspective: Alexander B. Matthies, Christian Albrechts Universtt zu Kiel, Germany. 326: Idiosyncratic Risk and Returns Australian Evidence: Timothy Whittaker, Robert J. Bianchi, Michael E. Drew and Eduardo Roca, Griffith University, Australia Friday 13 July 2012 4.00 PM 4.30 PM Outside Invalides

Afternoon Tea Break

Friday 13 July 2012 5.00 PM 5.30 PM Room Invalides

Best Paper Awards

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List of Participants
Author Name Dr. Brett Govendir Dr. Youngdeok Lim Assoc. Prof. Robert Powell Dr. Jesmin Islam Prof. Luke Connolly Dr. Bo Bae Choi Dr. Doowon Lee Mr. Trong Tran Dr. Sam Toglaw Dr. Jenny (Jiyeon) Lee Dr. Timothy Whittaker Dr. Dario Moreira Pinto Junior Dr. Anamitra Shome Professor. Dr. Harvey Schwartz Mr. Badr El Hadrioui Dr. Denise Fortier Prof. Jhon James Mora Rodriguez Dr. Julian Benavides Franco Dr. Marios Charalambides Mr. Radouane Abdoune Mr. Mohamed Rochdi Keffala Mrs. Anja Kettner Mr. Alexander Matthies Prof. Andy C. L. Yeung Mrs. Jasleen Kaur Dr. Winwin Yadiati Mr. Mulyono Mr. Herman Susilo Mr. Prastyo Wasis Prabowo Mr. Akbari Purwandono Mr. Chiefy Adi Kusmargono Dr. Jafar Haghighat Dr. Yael Lapidot-Raz Dr. Agliata Francesco University University of Technology, Sydney University of New South Wales Edith Cowan University University of Canberra The University of Queensland University of Newcastle University of Newcastle The University of New South Wales Victoria University University of New South Wales Griffith University University Center of Barra Mansa-UBM Brock University York University Bishop's University Bishop's University Universidad Icesi Universidad Icesi Frederick University Bordeaux IV Unievrsity Laboratory of Actuarial and Financial Sciences Institute for Employment Research (IAB) University in Kiel The Hong Kong Polytechnic University Punjabi University Padjadjaran University Indonesia Port Corporation II Indonesia Port Corporation II Indonesia Port Corporation II Indonesia Port Corporation II Indonesia Port Corporation II University of Tabriz The College of Management Second University of Naples Country Australia Australia Australia Australia Australia Australia Australia Australia Australia Australia Australia Brazil Canada Canada Canada Canada Colombia Colombia Cyprus France France Germany Germany Hong Kong India Indonesia Indonesia Indonesia Indonesia Indonesia Indonesia Iran Israel Italy

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Prof. Valerio Pesic Dr. Laura Chiaramonte Mrs. Giusy Chesini Miss. Miral Samarah Dr. Hanady Al Zagheer Miss. Eunhee Lee Mr. Sanha Noh Mr. Aleksejs Busarovs Mr. Rohami Shafie Mr. Dhaifallah Almutairi Dr. Noor Azuan Hashim Ms. Azeema Adam Prof. Dr. Khalid Elouafa Mrs. Jennifer Chimeluo Okeke Mrs. Ngozi Gloria Sandra Okoli Miss. Sanni Saffiyah Dr. Philips Okpo Okore Nto Dr. Monika WieczorekKosmala Dr. Joanna Blach Miss. Carmen Petrisoala Miss. Ekaterina Krekhovets Dr. Abdullah Almalki Dr. Hanan Alahmadi Dr. Talal Alahmadi Professsor Kian-Guan Lim Mr. Yu-Lun Chen Dr. Chun-Hua Tang Dr. Hsiu-Tsu Cho Dr. Mei-Chen Hsieh Dr. Paul Chou Prof. Tung-Ching Lin Dr. Ting-Ling Lin

University La Sapienza of Rome University of Verona University of Verona Applied Science Private University Applied Science Private University Sungkyunkwan University SungKyunGwan Unievrsity Riga International School of Economics and Business Administration Universiti Utara Malaysia University Technology Malaysia National University of Malaysia Central Bank of Maldives Cadi Ayyad University

Italy Italy Italy Jordan Jordan Korea Korea Latvia Malaysia Malaysia Malaysia Maldives Morocco Nigeria Nigeria Nigeria Nigeria Poland Poland Romania Russia Saudi Arabia Saudi Arabia Saudi Arabia Singapore Taiwan Taiwan Taiwan Taiwan Taiwan Taiwan Taiwan

Michael Okpara University of Agriculture University of Economics in Katowice University of Economics in Katowice Academia de Studii Economiche, Bucuresti National Research University Higher School of Economics King Saud University Institute of Public Administration Institute of Public Administration Singapore Management University Chung Yuan Christian University National Sun Yat-Sen University National Taichung University of Education Taiwan Asia-Pacific Institute of Creativity Minghsin University of Science & Technology National Sun Yat-Sen University National Taipei University

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Mrs. Preedaporn Pongkanphai Mr. Atis Manorungrueangrat Miss. Hathaiporn Mongkolajala Ms. Supeecha Panichpathom Miss. Manthanaporn Phiphithirankarn Dr. Sansakrit Vichitlekarn Dr. A. Yasemin Yalta Dr. A. Talha Yalta Dr. Lamiha Gun Mr. Mohamad Sihab Ridwan Prof. Oskar Kayasan Mr. Mario Cardullo Dr. Steven Paulson Dr. Robert Vambery Dr. Rita Ray Prof. Kavous Ardalan Dr. Huong Higgins Dr. George Jabbour Mr. Charles Clarke Dr. Mark Teachout Dr. Dennis Pitta Mr. Eric Drouart Dr. Clifford Fisher Prof. Karl Heiner Prof. Dr. Yoon Shin

Thammasat University Thammasat University Thammasat University Thammasat University University of the Thai Chamber of Commerce Kasetsart University Hacettepe University TOBB University of Economics and Technology Turgut Ozal University University of Southampton University of London George Mason University University of North Florida Pace University Gustavus Adolphus College Marist College Worcester Polytechnic Institute The George Washington University University of Connecticut University of the Incarnate Word University of Baltimore Assumption College Purdue University State University of New York at New Paltz Loyola University Maryland

Thailand Thailand Thailand Thailand Thailand Thailand Turkey Turkey Turkey UK UK USA USA USA USA USA USA USA USA USA USA USA USA USA USA

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