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COMING UP! First virtual workshop on March 6 @ 9 AM (central time, US). Please join us!
Our virtual workshop series brings together researchers worldwide to present, discuss, and refine new accounting research relevant to developing economies. Join us for research conversations and constructive feedback with peers committed to advancing the field.
Our virtual workshop series brings together researchers worldwide to present, discuss, and refine new accounting research relevant to developing economies. Join us for research conversations and constructive feedback with peers committed to advancing the field.
Workshop Schedule 2026
Workshop Schedule 2026
(click on the ZOOM logo to join)
Friday, March 6, 2026 – 9:00 AM (Central Standard Time, US)
Friday, March 6, 2026 – 9:00 AM (Central Standard Time, US)
Title: A Vision for Accounting & Development Research
Panelists: Hans B. Christensen, Thomas Rauter, Rimmy E. Tomy, Regina Wittenberg-Moerman
Moderators: Marcela Aguilar, Fred A. Asante, Samuel Chang
Agenda:
Introduction to the Group (K. Ramesh)
Multinational Corporations and Supply-Chain Due Diligence in Developing Countries (Hans B. Christensen)
SME Firms and Field Experiments in Accounting & Development (Thomas Rauter)
Informal Markets and Lending in Developing Markets (Rimmy E. Tomy & Regina Wittenberg-Moerman)
Short Panel Discussion + Q&A
Friday, May 15, 2026 – 9:00 AM (Central Daylight Time, US)
Friday, May 15, 2026 – 9:00 AM (Central Daylight Time, US)
Paper: Carbon Leakage to Developing Countries
Speaker: Marcel Olbert, University of Mannheim
Abstract: How do climate policies in developed countries spill over to the developing world? Using a novel dataset that combines multinational firms' subsidiary locations with spatial emission data, we study how the carbon footprint of multinational firms in Africa changes in response to more stringent climate policies in Europe. Exploiting variation in multinationals' exposure to carbon prices across European countries, we find that emissions of their African subsidiaries increase as the multinationals' European operations face higher carbon prices. At the same time, multinationals reduce their domestic investment in Europe while worldwide investment remains unchanged—consistent with the notion that these firms shift some of their operations abroad. We confirm these results at the aggregate level, documenting a significant increase in economic activity and emissions in Africa. Policies to mitigate leakage should thus balance environmental concerns against development and equity considerations.
Friday, July 3, 2026 – 9:00 AM (Central Daylight Time, US)
Friday, July 3, 2026 – 9:00 AM (Central Daylight Time, US)
Title: TBD
Speaker: TBD
Abstract: TBD
Friday, October 9, 2026 – 9:00 AM (Central Daylight Time, US)
Friday, October 9, 2026 – 9:00 AM (Central Daylight Time, US)
Title: TBD
Speaker: TBD
Abstract: TBD
Workshop organizers:
Workshop organizers:
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