SCHOLARLY  CONFERENCES
Presentations at Scholarly Conferences

"Inflation and Financial Accounting Measurement."
Midwest Economic Association Annual Conference
Chicago, Illinois, March 2004.

"Observations on the Transmission of Business Fluctuations:
The Case of Latin America 1972-1989."
Northeast Business & Economics Association 30th Annual Conference.
Sheraton Parsippany Hotel, Parsippany, New Jersey
October 3-4, 2003.

"Capital Market Valuation and Financial Accounting Measurement."
National Business and Economics Society Conference
St. Thomas, US Virgin Islands
March 5-8, 2003.

"The Underinvestment Problem, Risk Management, and Corporate Earnings Retention."
Northeast Business and Economics Association Conference,
Atlantis Resort, Paradise Island, Bahamas
September 25-27, 2002.
The paper was selected as the 3rd Place winner in the Best Paper Awards competition.

"Corporate Retained Earnings and The Efficiency of Regional Financial Capital Flows."
Pennsylvnia Economic Association Conference
Edinboro University, Edinboro, Pennsylvania
May 30-June 1, 2002.

"Financial Accounting Information and Expectations Inherent in Capital Market Valuation."
International Business & Economics Research Conference
Reno, Nevada
October  2001.

"Money, Monetary Policy, and the 'Pure' Science Approach to Economics."
Midwest Economic Association Conference
The Renaissance Cleveland Hotel, Cleveland, Ohio
March 29-31, 2001.

"Corporate Earnings Retention: A Response to Uncertainty."
Missouri Valley Economic Association Conference
Marriott Country Club Plaza, Kansas City, Missouri
February 22-24, 2001.

"Financial Accounting Measurement, Market Valuation, and the
Relevance or Irrelevance of Financial Statements."
2000 Conference on Emerging Issues in Business & Technology
Journal of Contemporary Business Issues and Western Illinois University
Myrtle Beach, South Carolina
November 99-11, 2000.

"The Quantity Theory of Money and Financial Accounting Measurement:
On the Influence and Impact of a Flawed Theory."
2000 Contemporary Emerging Issues in Business & Technology
Journal of Contemporary Business Issues and Western Illinois University
Myrtle Beach, South Carolina
November 99-11, 2000.

"Society, Science, and Economics: The Delicate Balance between Ideology and
Epistemology and the Concept of Fairness."
International Association for Research in Economic Psychology/
Society for the Advancement of Behavioral Economics Conference
Hotel Schloss Weikersdorf, Vienna, Austria
July 12-16, 2000.

"Data Synchronization of Business Fluctuations:
Observations on the US and Latin America 1972-1989."
Economic and Business Historical Society
San Diego, California
April 2000.

"Countries in Transition and Monetary Policy."
Midwest Economics Association
Chicago, Illinois
April 2000.

"Some Observations on The Role of Index Numbers and
The Function of Financial Accounting."
North American Accounting Society
Chicago, Illinois
March 2000.

"Instrumentation and Calibration in Financial Accounting."
International Society for the Systems Sciences
Atlanta, Georgia
July 20-23, 1998.

"Accounting and Financial Reporting in A Changing Environment:
Historical and Theoretical Perspectives."
Economic and Business Historical Society
Omni Richmond Hotel, Richmond, Virginia
April, 1997.

"The Accounting Variable and Stock Price Determination:
The Costing and Pricing of Financial Products."
Eastern Finance Association
Marriot's Bay Point Resort, Panama City, Florida
April 16-19, 1997.

"The Accounting Variable and Stock Price Determination."
Midwest Accounting Society
The Palmer House, Chicago, Illinois
March 12-14, 1997.

"A Firm-Type Dominance Model Of Regional Manufacturing Growth: An Empirical Analysis."
International Regional Science Conference
University of Delhi, India
January/February1997.

"The Allocational Efficiency of Regional Financial Capital Flows."
North American Regional Science International Conference
Washington National Airport Hilton, Arlington, Virginia
November 14-17, 1996.

"Informedness of Economic Agents and the Quantity Theory of Money."
Pennsylvania Economic Association
Robert Morris College, Pittsburgh, Pennsylvania
May 30 - June 1, 1996.

"Money, Purchasing Power, and Monetary Policy."
American Society of Business and Behavioral Sciences
International Palace Hotel, Las Vegas, Nevada
February 11-15, 1996.

"Use of Monetary Policy for Economic Reform in Countries in Transition."
International Conference on Management Education in Countries in Transition,
Academy of National Economy. Moscow, Russia
June 1995.

"Reality and Assumptions in Financial Acccounting: A Note."
American Accounting Association, Ohio Region.
University Ramada Hotel, Columbus, Ohio
May 5-7, 1994.

"Business Cycles Creation: Some Historical and Theoretical Perspectives."
Economic and Business Historical Society
Santa Fe, New Mexico
April, 1994.

"Modeling Regional Manufacturing Growth: A Firm-Type-Dominance Industry-Region Model."
North American Regional Science International Conference
The Four Seasons Hotel, Houston, Texas
November 12-14, 1993.

"Planning for National Development:
An Agenda Guided by the Socio-Economic System's Social Philosophy."
International Conference on Regional Science in Developing Countries,
Peking University/National Natural Science Foundation of China/
Regional Science Association of China
Peking University, Beijing, China
October 11-14,1993.

"Decision-Making, Performance Measurement and Financial Reporting:
A Case for Accounting Duality."
European Accounting Association
Turku, Finland
April 28-30, 1993.

"Inflation, Social Welfare Maximization, and Financial Accounting Measurement."
Irish Accounting and Finance Association
University College, Dublin, Ireland
April 1-2, 1993.

"Economics and Philosophy: Some Parallels with Astronomy in
Ideological Dominance vs Epistemological Relevance."
Congress of Political Economists, International
The American University, Paris, France
January 1993.

"The Costing and Pricing of Financial Products in Interdependent Markets:
The Case of Corporate Profits."
Eastern Finance Association
Tampa, Florida
April 22-25, 1992.

"The Historical Validity of Nominal Money as a Measure of Organizational Performance."
Economic and Business Historical Society
Seattle, Washington
April 1992.

"Price Level Changes, Economic Behavior, and the Quantity Theory of Money."
Economists of New Jersey
Trenton, New Jersey
April 1992.

"On the Philosophy of Money: An Analysis of the Current Debate Using Historical Insights."
Missouri Valley Economic Association
Adam's Mark Hotel, St. Louis, Missouri
February 27-29, 1992.

"Optimization under Uncertainty: The Case of Corporate Earnings Retention."
Congress of Political Economists, International
Rio, Brazil
January 1992.

"Measuring the Quality of Regional Economic Conditions:
Preliminary Evidence on Some US Regions."
Congress of Political Economists, International
Boston Park Plaza Hotel, Boston, Massachusetts
January 9-12, 1991.

"Inflation, Who is Affected? Consumer or Producer?"
American Accounting Association
Royal York Hotel, Toronto, Canada
August 9-11, 1990.

"Money, Price Level Changes, Financial Accounting and the Fallacy of False Disjunction."
American Accounting Association, Northeast Region
The Roosevelt Hotel, New York, New York
April 26-28, 1990.

"Accounting Information and Microeconomic Analysis:
Basis for Macroeconomic Policy Decisions - A Research Agenda."
Congress of Political Economists, International
Grand Plaza Hotel, Hong Kong
January 3-5, 1990.

"Business Cycle Creation: Unrestrained Credit and Uncontrolled Expansion."
International Society for Inventory Research, Workshop on Cycles and Growth,
Lake Balaton, Hungary
August 24-26, 1989.

"Recoverable Cost: The Basis of a Descriptive Theory of Financial Accounting Measurement."
Accounting Association of Australia & New Zealand
Melbourne, Australia
July 1989.

"Money, Its Nature and Role: Implications for Financial Accounting."
American Accounting Association, Northeast Region
The Desmond-Americana Hotel, Albany, New York
April 27-29, 1989.

"Business Fluctuations and Financial Accounting Measurement: Historical Comments."
Economic and Business Historical Society
Holiday Inn, Charleston, South Carolina
April 27-29, 1989.

"The Interdependence of Valuations as Caused by the Interdependence of Markets:
The Case of Financial Accounting Valuation and Marginal Valuation."
Eastern Finance Association
Wyndham Franklin Plaza Hotel, Philadelphia, Pennsylvania
April 12-15, 1989.

"Accounting in Context of Communication, Language, and Information Theories:
A Partial Analysis."
American Accounting Association, Ohio Region
Clarion Hotel, Cincinnatti, Ohio
May 6-7, 1988.

"An Empirical Test of The Dominant Industry Hypothesis: Some Preliminary Evidence."
Economists of New Jersey
Madison, New Jersey
March 1988.

"Regional Capital Investments: Indirect Evidence on Market Imperfections."
Southwestern Economics Association
Dallas, Texas
March 1987.

"Regional Firm-Type Dominance and The Dominant Industry:
A Theory of Interregional Manufacturing Growth Variation."
Economists of New Jersey
Trenton State College, Trenton, New Jersey
March 1986.

"Accounting Information, Economic Growth and Business Cycles:
A Clarification of Some Issues."
Southwestern Economics Association
Shamrock Hilton Hotel, Houston, Texas
March 20-23, 1985.

"Book Value: The Critical Link between Markets."
Eastern Economic Association
Omni Park Central Hotel, New York, New York
March 15-17, 1984.

"Regional Manufacturing Structure and Diversification Policy."
Southwestern Economics Association
Hyatt Regency Hotel, Fort Worth, Texas
March 21-24, 1984.

"Regional Economic Growth and Policy Analysis."
Southwestern Economics Association
Shamrock Hilton Hotel, Houston, Texas
March 16-19, 1983.

"Financial Accounting Valuation and Finance Valuation:
A Market Expectation Information Approach."
Eastern Finance Association
Sheraton at St. Johns Place, Jacksonville, Florida
April 22-24, 1982.

"The Mission of Financial Accounting in Context of the Inflation Issue."
American Accounting Association Southwest Region
Hyatt Regency Hotel, Dallas, Texas
March 18-21, 1982.

"The Additivity Problem: A Case of the Absolute Vs the Relative."
American Accounting Association, Annual Meeting
Hyatt Regency Hotel, Chicago, Illinois
August 1981.

"On the Relevance of Share Turnover for the Valuation of Securities
Portfolios in the Financial Reports of Non-Financial Corporations."
Eastern Finance Association
George Washington University, Washington, D.C.
April 19-21, 1979.

Discussant at Scholarly Conferences

Sessions and Papers Discussed

Regional/International Trade & Finance
"The Effect of Financial Development on the Credit-worthiness of the Government:
Evidence from a Cross Country Analysis.
Pennsylvania Economic Association
Edinboro, Pennsylvania. May 30 - June 1, 2002.

Accounting Issues in Transition Economies.
"Russian Accounting and Auditing: Today and Tomorrow."
Conference on Emerging Issues in International Accounting
Sponsored by Niagara University
Niagara Falls, Canada,August 3-4, 2001.

Causes of Growth and Development
"Market Liberalization, Regional Disparities and Economic Development:
A Comparative Case Study of India and Mexico."
Midwest Economic Association
Chicago, Illinois, April 2000.

The Importance of Dividends
"CEO Replacement and Compensation Around Dividends Omission"
Eastern Finance Association, April 1997.

Special Topics in Financial Institutions
"The Flat Tax and How to Fix It."
Eastern Finance Association, April 1997.

Business Cycle and Monetary Policy
"Productivity Growth and Business Cycle Durations."
Pennsylvania Economic Association, May/June 1996.

Behavioral Issues in the World of Economics
"Military, Economic and Scientific Interests in the Development of New Technologies."
Congress of Political Economists, International
Paris, France, January 1993.

Economics and Technology
"How Economists Affect the Economy."
Congress of Political Economists, International
Paris, France, January 1993.

New Concepts of Taxation
"Cross-Border Taxation and International Rent Sharing: A Road to Peace."
Congress of Political Economists, International
Rio, Brazil, January 1992.

Auditing
"Discretionary Accounting Changes: A Further Explanation of Their Nature,
Magnitude and Relationship to Auditors."
American Accounting Association, Northeast Region
New York, New York
April 26-28, 1990.

Financial Reporting
"The Pension Obligation and Perceptions of Financial Risk:
A Look at Initial Adoption of FASB Statement No.87."
American Accounting Association, Mid-Atlantic
Wilmington, April, 1989.

Accounting Education
"A Worksheet Approach to Pension Accounting."
American Accounting Association, Mid-Atlantic
Wilmington, April, 1989.

Determinants of Asset Prices
"The APT, Macroeconomic Factors, and Causal Relationships of Small and Large Firms."
Eastern Finance Association
Baltimore, April 1987.

Real Estate Economics
"The Economics of Real Estate Investment."
Southwestern Economics Association
Dallas, March 1987.

Real Estate Economics
"Comparing the Return from Commercial Real Estate
Investments Before and After the Tax Reform Act of 1986."
Southwestern Economics Association
Dallas, March 1987.

Economic Policy: Applications
"Comparable Worth: Socio-economic Policy and the Temporal
Aspects of Economic Justice."
Southwestern Economics Association
Houston, Texas
March 20-23, 1985.

International Financial Markets
"Black Markets and PPP: The Latin American View."
Eastern Finance Association
Lake Buena Vista, Florida
April 11--14, 1984.

Regional Economics
"Retired Social Security Recipients: Factors Determining Their Choice of Residency."
Southwestern Economics Association
Fort Worth, Texas
March 1984.

Working Capital
"The Financial Management of Inventory by Small Businesses."
Eastern Finance Association
New York, New York
April 20-23, 1983.

Forecasting
"The Growth of Earnings:
A Predictive Model Using Historical Cost
Information and Other Information."
Eastern Finance Association
Providence, Rhode Island
April 23-25, 1981

Accounting History
"More About Post-Civil War Accountants in Baltimore."
Discussion - "Some Research Related Problems in Accounting History -
Post-Civil War Accountants in Baltimore: A Case Study."
American Accounting Association, Mid-Atlantic Region
Lakeview Inn and Country Club, Morgantown, West Virginia
April 10-12, 1980.

Moderater at Scholarly Conference

Session
Accounting Issues in Transition Economies

Papers:
"Russian Accounting and Auditing: Today and Tomorrow."
"Accounting In China: Making the Transition with the Market-Driven Economy."
"The Shortcomings of Current Islamic Banking in Iran."

Planned, Organized, and Directed

The 1990 (First Annual) Accounting Conference at Canisius College,
Radisson Hotel, Niagara Falls, New York on October 19-20
Sponsored and funded in part by the Department of Accounting, Wehle School of Business.

The 1991 (Second Annual) Accounting Conference at Canisius College,
Hyatt Regency Hotel, Buffalo, New York on October 25-26
Sponsored and funded in part by the Department of Accounting, Wehle School of Business.




Seminar: Presentation

"On the Relevance of Loss Provisions of Insurance Companies."
Accounting Faculty Seminar
Baruch College, CUNY
New York, Spring 1975.

Seminar: Chair  

Session - Professional Responses to the Reporting of the Impact of Inflation
Seminar - The Impact of Inflation on Accounting: A Global View.
University of Illinois
Urbana-Champaign, April 1978.

Seminar: Panelist - Panel Discussion

Seminar - Robert M. Trueblood Seminars for Professors
American Accounting Association
Chicago, February 1987.

Invited Lectures and Seminars

"The Relationship Between the Securities Market and Financial Accounting Valuation."
"Audit Failures and Auditors' Responsibilities."
"Financial Instruments and Their Financial Reporting Implications."
Shanghai University of Economics and Finance
Shanghai, P.R. of China.
For Accounting Faculty, Students, and Business Managers
June 8, 14, and 15, 1994.

"The International Transmission of Business Fluctuations:
Some Observations on the US and Latin America."
Shanghai University of Economics and Finance
Shanghai, P.R. of China.
Delivered to the International Economics and Finance Faculty
June 10, 1994.

"Audit Failures and Auditors' Responsibilities."
Nanjing University of Economics
Nanjing, P.R. of China.
Delivered to the Accounting Faculty and Students
June 17, 1994.

Seminars Conducted - Government Accounting

For Employees of the Financial Division, Department of Social Services
County of Erie, Buffalo, New York
November 1993.

For New York State Employees from various agencies at the managerial
level who were selected for the New York State development program.
Canisius College
Buffalo, November 1996.

Speeches Delivered At Educational Gatherings

"Business Education: The Need for Reform."
Administrative Management Society, Buffalo Chapter
Canisius College
Buffalo, Feb. 1980.

"The Accountant's Role in Society."
Accounting Society
Baruch College
New York, February 1977.
SEMINAR, INVITED LECTURES, & SPEECHES