A3 Conservative Reporting B3 Multiple Players 15.30-17.45 Jochen Bigus/Hendrik Hakenes: Svetlana Katolnik/Hendrik Hakenes: DOES RELATIONSHIP LENDING ON THE INCENTIVE EFFECT OF JOB REQUIRE OPAQUE (AND ROTATION CONSERVATIVE FINANCIAL Discussant: Ulrich Schäfer REPORTING Discussant: Xue Jia Naomi Rothenberg: Qiang Guo/Christopher Koch/Aiyong Zhu: ACCOUNTING CONSERVATISM, JOINT AUDIT AND AUDIT MARKET PERFORMANCE MEASUREMENT, COMPETITION AND PRIVATE INFORMATION Discussant: Francesca Franco Discussant: Roland Königsgruber Francois Larmande: Mathijs Van Peteghem: CONSERVATIVE ACCOUNTING, BEYOND DIVERSITY: A TALE OF AND FAULTLINES AND FRICTIONS IN THE AGENT’S PARTICIPATION STEWARDSHIP VALUE OF BOARD OF DIRECTORS INFORMATION Discussant: Christina Dargenidou Discussant: Hans Frimor Dinner at Hotel H.C Andersen From 19.30 Friday, June 27 A4 Disclosure B4 Career Concerns 9.00-10.30 Sandra Kukec: Stefan Schantl: THE SIGNALING USE OF ANALYST’S CAREER CONCERNS, PERFORMANCE COVENANTS IN FORCAST BIASING AND FIRM DEBT CONTRACTS COVERAGE SELECTION Discussant: Christian Hofmann Discussant: Viktoria Diser Robin Litjens/Jeroen Suijs: Xiaojing Meng/Tiago Pinheiro/Haresh SUPPLY AND DEMAND OF Sapra: PROPRIETARY INFORMATION OPTIMAL CONTRACTS AND CAREER Discussant: Oliver M. Dürr CONCERNS WITH WINDOW DRESSING Discussant: Murakemi Yutaro Coffee Break 10:30-11:00 A5 Markets and Information B5 Relative Performance Evaluation 11.00-12:30 Alexander Bleck/Xuewen Liu: Dae-Hee Yoon: THE LIMITS OF MARKET BASED RELATIVE PERFORMANCE POLICY EVALUATION AND CORPORATE Discussant: Jeff Downing DISCRETIONARY DISCLOSURE Discussant: Anna Boisits
A3 Conservative Reporting B3 Multiple Players 15.30-17.45 Jochen Bigus/Hendrik Hakenes: DOES RELATIONSHIP LENDING REQUIRE OPAQUE (AND CONSERVATIVE FINANCIAL REPORTING Discussant: Xue Jia Svetlana Katolnik/Hendrik Hakenes: ON THE INCENTIVE EFFECT OF JOB ROTATION Discussant: Ulrich Schäfer Naomi Rothenberg: ACCOUNTING CONSERVATISM, PERFORMANCE MEASUREMENT, AND PRIVATE INFORMATION Discussant: Roland Königsgruber Qiang Guo/Christopher Koch/Aiyong Zhu: JOINT AUDIT AND AUDIT MARKET COMPETITION Discussant: Francesca Franco Francois Larmande: CONSERVATIVE ACCOUNTING, AGENT’S PARTICIPATION AND STEWARDSHIP VALUE OF INFORMATION Discussant: Hans Frimor Mathijs Van Peteghem: BEYOND DIVERSITY: A TALE OF FAULTLINES AND FRICTIONS IN THE BOARD OF DIRECTORS Discussant: Christina Dargenidou From 19.30 Dinner at Hotel H.C Andersen Friday, June 27 A4 Disclosure B4 Career Concerns 9.00-10.30 Sandra Kukec: THE SIGNALING USE OF PERFORMANCE COVENANTS IN DEBT CONTRACTS Discussant: Christian Hofmann Stefan Schantl: ANALYST’S CAREER CONCERNS, FORCAST BIASING AND FIRM COVERAGE SELECTION Discussant: Viktoria Diser Robin Litjens/Jeroen Suijs: SUPPLY AND DEMAND OF PROPRIETARY INFORMATION Discussant: Oliver M. Dürr Xiaojing Meng/Tiago Pinheiro/Haresh Sapra: OPTIMAL CONTRACTS AND CAREER CONCERNS WITH WINDOW DRESSING Discussant: Murakemi Yutaro 10:30-11:00 Coffee Break A5 Markets and Information B5 Relative Performance Evaluation 11.00-12:30 Alexander Bleck/Xuewen Liu: THE LIMITS OF MARKET BASED POLICY Discussant: Jeff Downing Dae-Hee Yoon: RELATIVE PERFORMANCE EVALUATION AND CORPORATE DISCRETIONARY DISCLOSURE Discussant: Anna Boisits
WAE%20Programme%20May14.docx