Department of Accounting, Faculty of Economics and Business, University of Brawijaya proudly presents “ASIA PACIFIC CONFERENCE ON ACCOUNTING AND FINANCE (APCAF)” that will be held on June 11-12, 2015 in Bali, Indonesia. The theme, as well as the main objective, of the conference is “Bridging the gap between accounting and finance: Dynamic information disclosure and investor behavior”. This aim is inspired by the fact that accounting and finance has been both intentionally and unintentionally differed and separated between one and another. Accounting is commonly understood as a means to produce financial report which includes the process of preparing accounting records as well as measuring, analysing and interpreting business transactions. In the meantime, finance is generally aimed to manage assets and liabilities efficiently and productively according to existing information and report. The product of finance will be finally used as decision making in relation to the issues of capital structure, for instance cash flow, credit level and inventory turnover. From these two definitions, accounting and finance seem different at a glance. However, above these differences, each may be complimentary to one and another. Since the information needed in finance mostly come from accounting, so there should not be a gap between those two by enhancing the function of disclosure. It is then expected that the conference will be a beneficial and fruitful dissemination forum for local and international accounting and finance academics and experts who have magnificent concerns on bridging the gap. Therefore, empirical and theoretical papers in the areas of accounting and finance, especially those in relation, but not limited to, the topic of information disclosure, are invited to be presented and discussed in this conference.

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