Peter Ove Christensen/Hans Frimor: Shane S. Dikolli/Viktoria Diser/Christian PUBLIC INFORMATION AND Hofmann/Thomas Pfeiffer: EFFICIENT CAPITAL INVESTMENTS: CEO POWER AND RELATIVE IMPLICATIONS FOR THE COST OF PERFORMANCE EVALUATION CAPITAL AND FIRM VALUES Discussant: Robert Göx Discussant: Jack Stecher 12.30-13.30 Lunch A6 Compensation B6 Political and Social Reporting 13.30-15:00 Mary Ellen Carter/Francesca Franco/Irem Xue Jia/Jeroen Suijs: Tuna: THE VALUE RELEVANCE OF COMPENSATION FOR ROLE-FIRM CORPORATE SOCIAL RESPONSIBILITY MATCHING IN THE EXCECUTIVE REPORTING LABOR MARKET Discussant: Grete Oll Discussant: Mathijs Van Peteghem Christoph Pelger/Ulrich Schäfer: Roland Königsgruber: MANDATORY DEFERRED AN INTEGRATED ANALYSIS OF FIRM’S COMPENSATION AND THE POLITICAL AND FINANCIAL STEWARDSHIP PERSPECTIVE OF REPORTING STRATEGY FINANCIAL ACCOUNTING Discussant: Qiang Guo Discussant: Naomi Rothenberg 15.00-15.30 Coffee Break Plenary II: Accounting Regulation 15.30-16.45 John Christensen 16.45-17.00 Closing John Christensen/Alfred Wagenhofer/Robert Göx
Peter Ove Christensen/Hans Frimor: PUBLIC INFORMATION AND EFFICIENT CAPITAL INVESTMENTS: IMPLICATIONS FOR THE COST OF CAPITAL AND FIRM VALUES Discussant: Jack Stecher Shane S. Dikolli/Viktoria Diser/Christian Hofmann/Thomas Pfeiffer: CEO POWER AND RELATIVE PERFORMANCE EVALUATION Discussant: Robert Göx 12.30-13.30 Lunch A6 Compensation B6 Political and Social Reporting 13.30-15:00 Mary Ellen Carter/Francesca Franco/Irem Tuna: COMPENSATION FOR ROLE-FIRM MATCHING IN THE EXCECUTIVE LABOR MARKET Discussant: Mathijs Van Peteghem Xue Jia/Jeroen Suijs: THE VALUE RELEVANCE OF CORPORATE SOCIAL RESPONSIBILITY REPORTING Discussant: Grete Oll Christoph Pelger/Ulrich Schäfer: MANDATORY DEFERRED COMPENSATION AND THE STEWARDSHIP PERSPECTIVE OF FINANCIAL ACCOUNTING Discussant: Naomi Rothenberg Roland Königsgruber: AN INTEGRATED ANALYSIS OF FIRM’S POLITICAL AND FINANCIAL REPORTING STRATEGY Discussant: Qiang Guo 15.00-15.30 Coffee Break Plenary II: Accounting Regulation 15.30-16.45 John Christensen 16.45-17.00 Closing John Christensen/Alfred Wagenhofer/Robert Göx
WAE%20Programme%20May14.docx