EIASM WORKSHOP ON ACCOUNTING AND ECONOMICS University of Southern Denmark, Odense, Denmark June 26 - June 27, 2014 PROGRAM Thursday, June 26 From 8:00 Registration Plenary I: Financial Accounting 9:00-9:15 Introduction Alfred Wagenhofer John Christensen Nikolaj Malchow-Møller (Department Chair) 9:15-10:30 Brian Mittendorf 10:30-11:00 Coffee Break A1 Fair-Value Accounting B1 Incentive Issues 11.00-12:30 Radhika Lunawat/Kira Pronin/Jack Christian Hofmann/Gerald A. Stecher/Gaoqing Zhang: Feltham/Raffi J. Injejikian: FAIR MARKET VALUE COULD HAVE PERFORMANCE AGGREGATION AND CONTRIBUTED TO THE CRASH DECENTRALIZED CONTRACTING Discussant: Alexander Bleck Discussant: Francois Larmande Jeff Downing: Oliver M. Dürr/Jeff Dicken: FAIR-VALUE ACCOUNTING: ASSET INCENTIVE AND RISK EFFECTS OF A PURCHASES, SALES, AND PRICES IN BONUS TAX FINANCIAL CRISES Discussant: Stefan Schantl Discussant: Peter Ove Christensen 12.30-13.30 Lunch A2 Real Earnings Management B2 Coordination 13.30-15.00 Murakemi Yutaro: Clemens Löffler/Thomas Pfeiffer: ACCRUAL-BASED AND REAL MARKET BASED TRANSFER PRICING, EARNINGS MANAGEMENT IN INTRA COMPANY COORDINATION DYNAMIC SETTING AND COMPETITIVE BEHAVIOR ON Discussant: Sandra Kukec THE INTERMEDIATE MARKET Discussant: Dae-Hee Yoon Anna Boisits: Grete Oll: THE INTERACTION BETWEEN OPPORTUNISTIC DISCLOSURE IN THE VOLUNTARY DISCLOSURE AND INTER-ORGANIZATIONAL REAL EARNINGS MANAGEMENT RELATIONSHIPS Discussant: Jeroen Suijs Discussant: Brian Mittendorf 15.00-15.30 Coffee Break
EIASM WORKSHOP ON ACCOUNTING AND ECONOMICS University of Southern Denmark, Odense, Denmark June 26 - June 27, 2014 PROGRAM Thursday, June 26 From 8:00 Registration Plenary I: Financial Accounting 9:00-9:15 Introduction Alfred Wagenhofer John Christensen Nikolaj Malchow-Møller (Department Chair) 9:15-10:30 Brian Mittendorf 10:30-11:00 Coffee Break A1 Fair-Value Accounting B1 Incentive Issues 11.00-12:30 Radhika Lunawat/Kira Pronin/Jack Stecher/Gaoqing Zhang: FAIR MARKET VALUE COULD HAVE CONTRIBUTED TO THE CRASH Discussant: Alexander Bleck Christian Hofmann/Gerald A. Feltham/Raffi J. Injejikian: PERFORMANCE AGGREGATION AND DECENTRALIZED CONTRACTING Discussant: Francois Larmande Jeff Downing: FAIR-VALUE ACCOUNTING: ASSET PURCHASES, SALES, AND PRICES IN FINANCIAL CRISES Discussant: Peter Ove Christensen Oliver M. Dürr/Jeff Dicken: INCENTIVE AND RISK EFFECTS OF A BONUS TAX Discussant: Stefan Schantl 12.30-13.30 Lunch A2 Real Earnings Management B2 Coordination 13.30-15.00 Murakemi Yutaro: ACCRUAL-BASED AND REAL EARNINGS MANAGEMENT IN DYNAMIC SETTING Discussant: Sandra Kukec Clemens Löffler/Thomas Pfeiffer: MARKET BASED TRANSFER PRICING, INTRA COMPANY COORDINATION AND COMPETITIVE BEHAVIOR ON THE INTERMEDIATE MARKET Discussant: Dae-Hee Yoon Anna Boisits: THE INTERACTION BETWEEN VOLUNTARY DISCLOSURE AND REAL EARNINGS MANAGEMENT Discussant: Jeroen Suijs Grete Oll: OPPORTUNISTIC DISCLOSURE IN THE INTER-ORGANIZATIONAL RELATIONSHIPS Discussant: Brian Mittendorf 15.00-15.30 Coffee Break
WAE%20Programme%20May14.docx