A3 Compensation and Auditing B3 Information in markets 15.30-17.45 Robert F. Goex: Marwa El Nahass: SAY ON PAY DESIGN, EXECUTIVE ARE BARGAIN PURCHASE GAINS PAY, AND BOARD DEPENDENCE VALUE RELEVANT? EMPIRICAL Discussant: Jon Glover EVIDENCE UNDER IFRS Discussant: Nieves Carrera Oliver Michael Duerr/ Christina Dargenidou/Ian Tonks/ Robert F. Goex: Fanis Tsoligkas: THE IMPACT OF A BONUS WHEN IS INSIDER TRADING A REGULATION ON LENDING CREDIBLE SIGNAL IN CORPORATE VOLUMES AND INTEREST RATES IN ACQUISITIONS? INTERNATIONAL LENDING MARKETS Discussant: Garen Markarian Discussant: Naomi Rothenberg Ulrike Stefani/Christopher Bleibtreu: Andrea Menini/Fabrizio Cerbioni/ THE INTERDEPENDENCE BETWEEN Antonio Parbonetti: AUDIT MARKET STRUCTURE AND ACCOUNTING FOR BRANDS AND THE QUALITY OF FINANCIAL ANALYSTS’ FORECAST PROPERTIES REPORTING: THE CASE OF Discussant: Robert Watson SERVICES Discussant: Jan Martini Informal Get-Together From 19.30 Friday, June 8 A4 Disclosure B4 Banks and fair value 9.00-10.30 Roland Koenigsgruber/ Jannis Bischof/Holger Daske: Anna Boisits: CAN SUPERVISORY DISCLOSURE INFORMATION ACQUISITION AND MITIGATE BANK OPAQUENESS AND DISCLOSURE BY FIRMS IN THE REDUCE UNCERTAINTIES DURING A PRESENCE OF ADDITIONAL FINANCIAL CRISIS? EVIDENCE FROM AVAILABLE INFORMATION THE EU-WIDE STRESS-TESTING Discussant: Tiago Pinheiro EXERCISES Discussant: Marco Trombetta Konrad M. Lang: Thorsten Sellhorn/Maximilian MEETING OR BEATING FORECASTS Müller/Edward J. Riedl: AND UNCERTAIN EARNINGS RECOGNITION VERSUS DISCLOSURE BONUSES OF FAIR VALUES Discussant: Roland Königsgruber Discussant: Antonio Parbonetti Coffee Break 10:30-11:00 A5 Earnings management and fair value B5 Cost of debt 11.00-12:30 Tiago Pinheiro: Francesca Franco/Florin Vasvari/ EARNINGS MANIPULATION, Oktay Urcan: MANAGERIAL COMPENSATION, AND THE VALUE OF CORPORATE
A3 Compensation and Auditing B3 Information in markets 15.30-17.45 Robert F. Goex: SAY ON PAY DESIGN, EXECUTIVE PAY, AND BOARD DEPENDENCE Discussant: Jon Glover Marwa El Nahass: ARE BARGAIN PURCHASE GAINS VALUE RELEVANT? EMPIRICAL EVIDENCE UNDER IFRS Discussant: Nieves Carrera Oliver Michael Duerr/ Robert F. Goex: THE IMPACT OF A BONUS REGULATION ON LENDING VOLUMES AND INTEREST RATES IN INTERNATIONAL LENDING MARKETS Discussant: Naomi Rothenberg Christina Dargenidou/Ian Tonks/ Fanis Tsoligkas: WHEN IS INSIDER TRADING A CREDIBLE SIGNAL IN CORPORATE ACQUISITIONS? Discussant: Garen Markarian Ulrike Stefani/Christopher Bleibtreu: THE INTERDEPENDENCE BETWEEN AUDIT MARKET STRUCTURE AND THE QUALITY OF FINANCIAL REPORTING: THE CASE OF SERVICES Discussant: Jan Martini Andrea Menini/Fabrizio Cerbioni/ Antonio Parbonetti: ACCOUNTING FOR BRANDS AND ANALYSTS’ FORECAST PROPERTIES Discussant: Robert Watson From 19.30 Informal Get-Together Friday, June 8 A4 Disclosure B4 Banks and fair value 9.00-10.30 Roland Koenigsgruber/ Anna Boisits: INFORMATION ACQUISITION AND DISCLOSURE BY FIRMS IN THE PRESENCE OF ADDITIONAL AVAILABLE INFORMATION Discussant: Tiago Pinheiro Jannis Bischof/Holger Daske: CAN SUPERVISORY DISCLOSURE MITIGATE BANK OPAQUENESS AND REDUCE UNCERTAINTIES DURING A FINANCIAL CRISIS? EVIDENCE FROM THE EU-WIDE STRESS-TESTING EXERCISES Discussant: Marco Trombetta Konrad M. Lang: MEETING OR BEATING FORECASTS AND UNCERTAIN EARNINGS BONUSES Discussant: Roland Königsgruber Thorsten Sellhorn/Maximilian Müller/Edward J. Riedl: RECOGNITION VERSUS DISCLOSURE OF FAIR VALUES Discussant: Antonio Parbonetti 10:30-11:00 Coffee Break A5 Earnings management and fair value B5 Cost of debt 11.00-12:30 Tiago Pinheiro: EARNINGS MANIPULATION, MANAGERIAL COMPENSATION, AND Francesca Franco/Florin Vasvari/ Oktay Urcan: THE VALUE OF CORPORATE
WAE%202012%20Programme.docx