Wirtschaftswissenschaftliche Fakultät


Concurrent Session 5-8


Saturday 9th July 2016


Concurrent Session

Concurrent Session 6

Concurrent Session 7

Concurrent Session 8


Christina Manthei-Geh

Felix Thielemann

Barbara Seitz

Maria Assel










11:00 – 12:30

"Tax effects on the configuration of compensation systems"

Authors: Claudio Soerger Zaro, Andson Braga de Aguiar


"Accounting Standards, Product Market Competition and Stock Price Informativeness: Evidence from Europe"

Authors: Jing Wang, Wei Li, Arno Forst 


"Corporate Insiders’ Trading Behavior: Does Country-level Governance Matter?"

Authors: Juha-Pekka Kallunki, Jyri Kinnunen, Minna Martikainen


"The Effect of Mood and Tournament Incentives on Intra-Firm Negotiation"

Authors: Linda J. Chang, Mandy M. Cheng, Samuel H. Ly


"Does zero lower bound policy affect managerial risk-taking and executive compensation?"

Authors: Mohamed Ayadi, Yue Cai, Tashfeen Sohail, Samir Trabelsi


"Product market competition and financial reporting quality: International evidence"

Authors: Danqing Young, Huan Zou


"Do Public Accounting firms have Political Influence? The Case of Auditor Changes after National Elections"

Authors: Hangsoo Kyung, Haykin Lee, Joseph Weintrop


"Sabotage in capital budgeting: The effects of control and honesty on investment decisions"

Authors: Markus Brunner, Andreas Ostermaier


"Triggering events in asset impairment accounting – a case study in the automotive industry"

Authors: Thomas Gackstatter, Klaus Möller


"Effect of institutional investor participation on price lead
earnings and
earnings quality: international evidence"

Authors: Edmilson Patrocínio de Sousa, Gerlando Augusto Sampaio Franco de Lima, Márcia Martins Mendes De Luca


"Welcome back? Economic consequences of CEO reappointments"

Authors: Michael Erkens, Ying Gan, Herve Stolowy


"The Influence of Cultural and Institutional Differences on Management Controls in Alliances" 

Authors: Wei Zeng, Anne Lillis, Jennifer Grafton