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WORKSHOP ON ACCOUNTING AND ECONOMICS - DOC

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					               WORKSHOP ON ACCOUNTING AND ECONOMICS

                                   June 19 - June 20, 2008

        "Università Bocconi" – at the “Velodromo” building, Piazza Sraffa 13
                                (Room N10-N11-N12,first floor)

                                     PROGRAMME


Thursday, June 19th

Time          Session        Parallel session A      Parallel session B   Parallel session C
                             Session Chair :         Session Chair :      Session Chair :
                             John Christensen        Sergio Beretta       Alfred Wagenhofer
8:00-9:00     Registration

9:00-9:15     Welcome        Alfred Wagenhofer
                             Sergio Beretta
                             Franco Amigoni

9:15-10:30    Plenary I      Madhav Rajan
                             “SUBJECTIVE PERFORMANCE MEASUREMENT”
                             Discussant: Frøystein Gjesdal
10:30-11:00   Coffee Break

11.00-12:30   Session I      Jie Tian                Jochen Bigus         Miles Gietzmann
                             Peter O. Christensen,                        Adam J. Ostaszewski
                             Florin Sabac            ACCOUNTING           USING VOLUNTARY
                                                     CONSERVATISM,        DISCLOSURE
                             LICENCE TO LEN          HETEROGENEOUS        INTENSITY TO INFER
                                                     CREDITORS, AND       THE PRECISION OF
                                                     PRISONER'S           MANAGEMENT'S
                                                     DILEMMA              VISION


                             Discussant:
                                                     Discussant:          Discussant:
                             Thomas Hemmer
                                                     Marco Trombetta      Jonathan Glover

                             Markus Maedler          Christian Lukas      Cathrine Kleppesto
                                                     Jens Robert
                             CONGRUITY,              Schondube            INVESTMENT,
                             PERFORMANCE                                  DISCRETIONARY
                             MEASUREMENT AND         TRUST AND ADAPTIVE   DISCLOSURE, AND
                             TASK ASSIGNMENT         LEARNING IN          INTERACTING
                                                     IMPLICIT CONTRACTS   MANAGERIAL
                                                                          INCENTIVES
                                                     Discussant:
                             Discussant:                                  Discussant:
                                                     Holger Asseburg
                             Richard Saouma                               Hans Frimor
12.30-13.30   Lunch
13.30-15.00   Session II     Thomas Pfeiffer        Andson Braga de      Anne Beyer , Ronald
                             Georg Schneider        Aguiar, Antonio      A Dye
                                                    Coelho, Alexsandro
                             COST ALLOCATION        Lopes                MANAGEMENT
                             FOR CAPITAL                                 REPUTATION AND
                             BUDGETING              RELATIONSHIP         VOLUNTARY
                             DECISIONS UNDER        BETWEEN ABNORMAL     DISCLOSURE
                             SEQUENTIAL PRIVATE     EARNINGS
                             INFORMATION            PERSISTENCE,
                                                    INDUSTRY
                                                    STRUCTURE, AND
                                                    MARKET
                                                    SHARE IN BRAZILIAN
                                                    PUBLIC FIRMS

                             Discussant:            Discussant:          Discussant:
                             Peter Christensen      van der Hauwaert     Miles Gietzmann


                             Stephan Meisenzahl     Francisco Bravo      Jeroen Suijs
                             Evelyn Korn            Urquiza
                                                    Cristina Abad,       FINANCIAL
                             CONTRACTING STILL      Marco Trombetta      REPORTING QUALITY
                             MATTERS! A                                  CHOICES
                             CONTRACTUAL            METHODOLOGICAL
                             SOLUTION TO THE        AND EMPIRICAL
                             HOLD-UP PROBLEM        ANALYSIS OF
                             UNDER                  PROBLEMS IN THE
                             POSITIVE CROSS         MEASUREMENT OF
                             EFFECTS.               VOLUNTARY
                                                    DISCLOSURE
                                                                         Discussant :
                             Discussant :           Discussant:          Jie Tian
                             Christian Lukas        Daniel Coulombe


15.00-15.30   Coffee Break

15.30-17.00   Session III    Phillip Stocken        Sven Bornemann       Andreas Weiler
                             Paul E. Fischer        Susanne Homolle,     Wolfgang Schultze
                                                    Carsten Hubensack,
                             CORPORATE              Andreas Pfingsten    PERFORMANCE
                             GOVERNANCE IN A                             MEASUREMENT,
                             COMPETITIVE            TO USE OR NOT TO     VALUE-CREATION
                             ENVIRONMENT            USE - AN MPIRICAL    AND MANAGERIAL
                                                    STUDY OF VISIBLE     COMPENSATION: THE
                                                    RESERVES IN BANK     MISSING LINK
                                                    ACCOUNTING IN THE
                                                    LIGHT OF
                                                    REGULATORY
                                                    REQUIREMENTS AND
                                                    INFORMATIONAL
                                                    ASYMMETRIES
                                                                         Discussant:
                                                    Discussant:          Thomas Pfeiffer
                             Discussant:            Ahmed Tahoun
                             Jean Pierre Ponssard
               Jacco Wielhouwer      Silviu Ionut Glavan
                                     Marco Trombetta
               WHEN DOES
               ENFORCEMENT OF        PORTFOLIO CHOICE
               INSIDER TRADING       WITH ACCOUNTING
               LAWS REDUCE COST      CONCERNS
               OF EQUITY?

               Discussant:
               Enrique de la Rosa    Discussant:
                                     Jochen Bigus

Workshop dinner
Restaurant “Il Torchietto"
Via A. Sforza 47 - 20136 Milano (Tel. +39 028372000 - 028372910,
info@iltorchietto.net)
Friday, June 20th

Time          Session        Parallel session A   Parallel session B     Parallel session C
                             Session Chair :      Session Chair :        Session Chair :
                             John Christensen     Sergio Beretta         Alfred Wagenhofer

9.00-10.30    Session IV     Richard Saouma       Enrique De La Rosa     Phillip Stocken
                             Rajan Madhav,        Peter Ove              Richard Sansing
                             Nagar Venky          Christensen,
                                                  Gerald A.Feltham       COMMUNICATING IN
                             THE INCENTIVE                               THE PRESENCE OF
                             VALUE OF             INFORMATION AND        ANOTHER
                             INVENTORY AND        THE COST OF            INFORMATION
                             CROSS-TRAINING IN    CAPITAL: AN EX-ANTE    SOURCE
                             MODERN               PERSPECTIVE
                             MANUFACTURING
                             Discussant:          Discussant:            Discussant:
                             Robert Göx           Anne Beyer             Jeroen Suijs

                             Sophie Hoozee        Serena Morricone       Roland
                             LeaVermeire,         Raffaele Oriani,       Koenigsgruber
                             Werner Bruggeman     Maurizio Sobrero

                                                  THE VALUE              CAPITAL ALLOCATION
                             MEASUREMENT          RELEVANCE OF           EFFECTS OF
                             ERRORS IN TIME       INTANGIBLE ASSETS:     FINANCIAL
                             EQUATION-BASED       THE ITALIAN            REPORTING
                             COSTING: A RISK      ADOPTION OF            REGULATION AND
                             ANALYSIS APPROACH    INTERNATIONAL          ENFORCEMENT
                                                  ACCOUNTING
                                                  STANDARDS (IAS/IFRS)

                             Discussant:          Discussant:            Discussant :
                             Eva Labro            Annalisa Principe      Markus Maedler
10:30-11:00   Coffee Break

11.00-12:30   Session V      Robert Göx           Ahmed Tahoun
                             Uwe Heller           Martin Walker,
                                                  Thomas Schleicher
                             THE DUAL ROLE OF
                             PEER GROUPS IN       IFRS ADOPTION IN
                             EXECUTIVE PAY:       EUROPE AND
                             RELATIVE             INVESTMENT-CASH
                             PERFORMANCE          FLOW SENSITIVITY:
                             EVALUATION VERSUS    OUTSIDER VERSUS
                             BENCHMARKING         INSIDER ECONOMIES

                             Discussant:          Discussant:
                             Yanmin Gao           Philipp Stocken
                           Jonathan Glover       Pietro Perotti
                           Tim Baldenius         Barbara Rindl

                           RELATIONAL            MARKET MAKERS AS
                           CONTRACTS WITH        INFORMATION
                           AND BETWEEN           PROVIDERS: THE
                           AGENTS                NATURAL
                                                 EXPERIMENT OF STAR


                           Discussant:           Discussant:
                           Christian Riegler     Lucie Courteau

12.30-13.30   Lunch

13.30-14.45   Plenary II   Shyam Sunder
                           ” THE ACCOUNTING CONSENSUS AND ITS IMPLICATIONS FOR
                           ACCOUNTING EDUCATION, RESEARCH AND PROFESSION”

                           Discussant: Michael Bromwich
14.45-15.00   Closing      John Christensen

				
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