Seventh Accounting Research Workshop

June, 10-11, 2011

Universität Fribourg

Romana Autrey (University of Illinois), Francesco Bova, David A. Soberman (University of Toronto)
Organizational Structure as a Tool to Manage Gray Markets

Stanley Baiman, Mirko S. Heinle (Wharton School, University of Pennsylvania), Richard Saouma (Anderson School of Management, UCLA)
Multi-Stage Resource Allocation under Asymmetric Information

Jeremy Bertomeu & Robert Magee (Northwestern University)
Political Pressures and the Evolution of Disclosure Regulation

Jannis Bischof, Holger Daske (University of Mannheim), Günther Gebhardt (Goethe University Frankfurt)
Fair Value Accounting and the Business Model of Banks: Evidence from the Global Adoption of IAS 39

Christian Blecher (Leibniz Universität Hannover)
The influence of uncertainty on the standard setting-decision between fair value and historical cost accounting under asymmetric information

Jörg Budde (University of Bonn), Christian Hofmann (Ludwig-Maximilian-Universität München)
Dynamic Bonus Pools

Judson Caskey (Anderson School of Management, UCLA), Michael Minnis (Booth School of Business, University of Chicago), Venky Nagar (Ross School of Business, University of Michigan)
Disclosure Drifts in Investor Networks

Edwige Cheynel (Graduate School of Business, Columbia University), Carolyn B. Levine (Rutgers Business School)
Analysts’ Sale and Distribution of Non-Fundamental Information

Christina Dargenidou (University of Exeter), Aziz Jaafar (University of Wales, Bangor) Stuart McLeay (University of Sydney)
Cross-listing Across European Markets and Accruals Management

Holger Daske, Jörn van Halteren, Ernst Maug (University of Mannheim)
Evaluating Methods to Estimate the Implied Cost of Equity Capital: A Simulation Study

Anja De Waegenaere, Richard Sansing (Tilburg University) Jacco L. Wielhouwer (VU University, Amsterdam)
Patent Races and R&D Disclosures under U.S. GAAP and International Financial Reporting Standards

Ingolf Dittmann (Erasmus University Rotterdam), Ernst Maug (University of Mannheim), Oliver Spalt (Tilburg University)
Indexing Executive Compensation Contracts

Ingolf Dittmann (Erasmus University Rotterdam), Ernst Maug (University of Mannheim), Dan Zhang (Erasmus University Rotterdam)
Restricting CEO Pay

Leonidas C. Doukakis (HEC, University of Lausanne)
Real and accrual-based earnings management activities after the mandatory adoption of IFRS in the EU

Joseph Gerakos, Andrei Kovrijnykh (Booth School of Business, University of Chicago)
Reporting Bias and Economic Shocks

Silviu Glavan (Universidad de Navarra), Marco Trombetta (IE Business School)
Mark-to-market Accounting Implications for Banks Trading Portfolios

Christian Hofmann (University of Munich), Naomi R. Rothenberg (Naval Postgraduate School, Monterey CA)
Forward and Backward Looking Information in a Sequential Production Setting

Carsten Homburg, Christian Müller (University of Cologne)
Dividend Changes and the Revision of Earnings Persistence Conditional on Investors’ Prior Information

Bjorn Jorgensen (University of Colorado), Jing Li, Nahum Melumad (Columbia University)
Why do Firms Gravitate to Selective Disclosure?

Daniel Kaiser (Ludwig-Maximilians-Universität Munich)
Negotiated versus cost-based transfer pricing for storable products

Volker Laux (University of Texas)
Stock Option Vesting Conditions, CEO Turnover, and Myopic Investment

Christian Lukas (University of Konstanz)
Reporting frequency and substitutable tasks

Christian Ott, Ulrike Henke, Thomas Günther (Technische Universität Dresden)
Information Dissemination in Mergers & Acquisitions: Purchase Price Allocations, Press Releases, and Business Press

Pietro Pierotti, Alfred Wagenhofer (University of Graz)
Earnings Quality Measures and Excess Return

Ram Ramakrishnan, Xiaoyan Wen (University of Illiois-Chicago)
Company Issued Guidance: Cheap-Talk or Signals of Value

Naomi R. Rothenberg (Naval Postgraduate School, Monterey CA)
Communication and Information Sharing in Teams

Florin Sabac (Alberta School of Business)
Ranking Performance Measures when Contracts are Renegotiated

Tobias Schlueter, Soenke Sievers (University of Cologne)
Determinants of Market Beta: The Impacts of Firm-Specific Accounting Figures and Market Conditions

Georg Schneider (Universität Paderborn), Andreas Scholze (Universität Hannover)
Segment Disclosure under the Management Approach: The Impact of Proprietary Costs on Internal Reporting Decisions

Jeroen Suijs (Tilburg University)
Seemingly irrelevant disclosures

Andrew Yim (Cass Business School, London)
Quality cost and failure risk in the choice of single versus multiple sourcing