EIASM WORKSHOP ON ACCOUNTING AND ECONOMICS IE Building, Segovia, Spain June 7 - June 8, 2012 PROGRAM Thursday, June 7 From 8:00 Registration Plenary I: Financial Accounting 9:00-9:15 Introduction Alfred Wagenhofer Marco Trombetta 9:15-10:30 Haresh Sapra: The Dark Side of Financial Reporting Transparency 10:30-11:00 Coffee Break A1 Incentive contracts B1 Management accounting 11.00-12:30 Jonathan Glover: Eva Labro/Vic Anand/ EXPLICIT AND IMPLICIT INCENTIVES Ramji Balakrishnan: FOR MULTIPLE AGENTS EQUILIBRIUM COST SYSTEMS Discussant: Christian Hoffmann Discussant: John Christensen Ehsan Khansalar/Stuart McLeay: Naomi Rothenberg/ Christian Hofmann: THE CONSISTENT ESTIMATION OF INTERIM PERFORMANCE FUTURE CASH FLOW: MEASURES AND PRIVATE AN ACCOUNTING PREDICTION MODEL INFORMATION WITH DOUBLE ENTRY CONSTRAINT Discussant: Richard Souma Discussant: Georg Schneider 12.30-13.30 Lunch A2 Incentive contracts B2 Market equilibria 13.30-15.00 Christian Hofmann/Shane Dikolli/ Alexander Bleck: Thomas Pfeiffer: SOCIAL VALUE OF PUBLIC ACCOUNTING FOR NET INFORMATION AND THE MARKET PERFORMANCE IN MANAGERIAL COMPENSATION CONTRACTS Discussant: Eva Labro Discussant: Peter Christensen Francois Larmande: Stefan Schantl: VOLUNTARY AMBIGUITY IN EARNINGS MANAGEMENT, COMPRESSED INCENTIVE DIFFERENTIAL INTERPRETATION, CONTRACTS AND INVESTOR SOPHISTICATION Discussant: Sabine Böckem Discussant: Konrad Lang 15.00-15.30 Coffee Break
EIASM WORKSHOP ON ACCOUNTING AND ECONOMICS IE Building, Segovia, Spain June 7 - June 8, 2012 PROGRAM Thursday, June 7 From 8:00 Registration Plenary I: Financial Accounting 9:00-9:15 Introduction Alfred Wagenhofer Marco Trombetta 9:15-10:30 Haresh Sapra: The Dark Side of Financial Reporting Transparency 10:30-11:00 Coffee Break A1 Incentive contracts B1 Management accounting 11.00-12:30 Jonathan Glover: EXPLICIT AND IMPLICIT INCENTIVES FOR MULTIPLE AGENTS Discussant: Christian Hoffmann Eva Labro/Vic Anand/ Ramji Balakrishnan: EQUILIBRIUM COST SYSTEMS Discussant: John Christensen Naomi Rothenberg/ Christian Hofmann: INTERIM PERFORMANCE MEASURES AND PRIVATE INFORMATION Discussant: Richard Souma Ehsan Khansalar/Stuart McLeay: THE CONSISTENT ESTIMATION OF FUTURE CASH FLOW: AN ACCOUNTING PREDICTION MODEL WITH DOUBLE ENTRY CONSTRAINT Discussant: Georg Schneider 12.30-13.30 Lunch A2 Incentive contracts B2 Market equilibria 13.30-15.00 Christian Hofmann/Shane Dikolli/ Thomas Pfeiffer: ACCOUNTING FOR NET PERFORMANCE IN MANAGERIAL COMPENSATION CONTRACTS Discussant: Eva Labro Alexander Bleck: SOCIAL VALUE OF PUBLIC INFORMATION AND THE MARKET Discussant: Peter Christensen Francois Larmande: VOLUNTARY AMBIGUITY IN COMPRESSED INCENTIVE CONTRACTS Discussant: Sabine Böckem Stefan Schantl: EARNINGS MANAGEMENT, DIFFERENTIAL INTERPRETATION, AND INVESTOR SOPHISTICATION Discussant: Konrad Lang 15.00-15.30 Coffee Break
WAE%202012%20Programme.docx