2013 Management Accounting Section Midyear Meeting

Wednesday/Thursday, January 9-10, 2013
	IMA Doctoral Colloquium
Thursday, January 10, 2013 — MAS Conference
6:00 pm–8:00 pm	Early Bird Reception
Friday, January 11, 2013 — MAS Conference
7:15 am–8:15 am	Breakfast Sponsored by: Institute of Management Accountants Speaker: Raef Lawson
8:30 am–10:00 am	Welcome and Plenary Session Economics – 1.5CH Accounting for (Relational) Contracts? Professor Robert Gibbons Sloan Distinguished Professor of Management Sloan School of Management & Professor of Organizational Economics at the Massachusetts Institute of Technology
10:00 am–10:30 am	Break
10:30 am–12:00 noon	Concurrent Sessions 1. Private Information Revelation Finance – 1.5CH Session Chair: Sean Peffer, University of Kentucky Principals' Choice for Incentives in Capital Budgeting and Social Norm: An Experimental Investigation Eddy Cardinaels, Tilburg University Huaxiang Yin, Tilburg University Discussant: Frederick W. Rankin, Colorado State University Elicitation of Information versus Delegation of Decision Rights: An Experimental Investigation Jennifer C. Coats, Colorado State University Frederick W. Rankin, Colorado State University Discussant: Flora Zhou, University of Illinois at Urbana-Champaign The Effect of Environmental Risk on the Efficiency of Negotiated Transfer Prices Markus C. Arnold, Universität Bern Robert M. Gillenkirch, Universität Osnabrück R. Lynn Hannan, Georgia State University Discussant: Sean Peffer, University of Kentucky 2. Social and Political Preferences Social Environment of Business – 1.5CH Session Chair: Karen Sedatole, Michigan State University Social Motives for Revenue Management - An Empirical Study Jonas Heese, Maastricht University Ranjani Krishnan, Michigan State University Frank Moers, Maastricht University Discussant: Francisco de Asis Martinez-Jerez, Harvard University Political Motivation, Over-Investment, and Firm Performance Qiao Liu, University of Hong Kong Wei Luo, Peking University Nianhang Xu, Renmin University of China Discussant: Rachel Martin, University of Wisconsin The Effects of Trust and Budget-Based Controls on Budget Gaming and Budget Value Theresa Libby, University of Waterloo Murray R. Lindsay, University of Lethbridge Discussant: Karen Sedatole, Michigan State University 3. Buyers and Suppliers Management Advisory Services – 1.5CH Session Chair: Margaret Christ, University of Georgia The Impact of Supplier Selection and Suppliers' Information Sharing Behavior on Initial Trust, Controls and Collaboration Shannon W. Anderson, University of California Davis Fern Chang, University of New South Wales Mandy M. Cheng, University of New South Wales Yee Shih Phua, University of New South Wales Discussant: Alex Woods, College of William and Mary The Hidden Costs of Different Sales Channels Alexander Brüggen, Maastricht University Discussant: Sofie Verbieren, Katholieke Universiteit Leuven Client Management's Perspective on Audit Offshoring and the Related Audit Quality Tradeoff Eric W. Chan, University of Pittsburgh Donald V. Moser, University of Pittsburgh Discussant: Margaret Christ, University of Georgia 4. Executive Compensation I Personnel/HR – 1.5CH Session Chair: Timothy Keune, University of South Carolina Do Shareholders Welcome Court Intervention in CEO Pay Matters? Ana M. Albuquerque, Boston University Mary Ellen Carter, Boston College Luann J. Lynch, University of Virginia Discussant: David Erkens, University of Southern California Reinvestigating the Relation between Risk and Executive Compensation Sanghyuk Byun, Sogang University Bjorn N. Jorgensen, University of Colorado Paige Harrington Patrick, University of Colorado Naomi S. Soderstrom, University of Melbourne Discussant: Dirk E. Black, Duke University Relative Performance Evaluation, Pay-for-Luck, and Double-Dipping in CEO Compensation Nathan V. Stuart, University of Wisconsin Oshkosh Carlos Eriel Jiménez-Angueira, University of Texas at San Antonio Discussant: Timothy Keune, University of South Carolina 5. Cost Stickiness Accounting – 1.5CH Session Chair: Shelley Xin Li, Harvard Business School Asymmetric Timeliness of Earnings: Conservatism or Sticky Costs? Rajiv D. Banker, Temple University Sudipta Basu, Temple University Dmitri Byzalov, Temple University Janice Y.S. Chen, Temple University Discussant: James Cannon, Iowa State University Loan Financing and Asymmetric Cost Behavior Shunlan Fang, Temple University Rajiv D. Banker, Temple University Discussant: Dan Weiss, Tel Aviv University Impact of CEO Compensation Structure on Cost Stickiness Rajiv D. Banker, Temple University Byunghoon Jin, Temple University Mihir N. Mehta, Temple University Discussant: Shelley Xin Li, Harvard Business School 6. Panel Session – Do Management Control Systems Help or Hinder Business Innovation? Business Management and Organization - 1.5CH Moderator: Rick Payne of the ICAEW Research shows that the relationship between management control systems and business innovation is important and also complex. This panel will explore this relationship by considering the following questions: • What impacts do management control systems (MCS)/management accounting have on business innovation? • What sort of MCS support innovation? • If MCS are to support innovation do they need to vary with different stages of the innovation process? • What impact does business innovation have on MCS? Do innovative companies tend to have certain kinds of MCS in place? • What research methods and empirical research will help us better understand the interaction between MCS and innovation? Panelists: Michael Shields, Michigan State University Marc Wouters, Karlsruhe Institute of Technology Clara Chen, University of Illinois Jeremy Hunnewell, President of EMH Strategy
12:00 noon–1:30 pm	Business Luncheon and Awards Presentation
1:30 pm–3:00 pm	Concurrent Sessions 1. Analytical Models I Accounting – 1.5CH Session Chair: Thomas Pfeiffer, University of Vienna Private Information and Performance Measurement Bias with Multiple Agents Naomi Rothenberg, University of Memphis Discussant: Robert Göx, University of Fribourg The Principal-Agent Model of Organization Control Theory Shaopeng Li, Temple University Rajiv D. Banker, Temple University Discussant: Richard Young, Ohio State University Timeliness versus Accuracy and Information Externalities Christian Hofmann, University of Munich Naomi Rothenberg, University of Memphis Discussant: Thomas Pfeiffer, University of Vienna 2. Pay Equity Concerns Personnel/HR – 1.5CH Session Chair: Willie Choi, University of Pittsburgh Determinants and Performance Effects of Executive Pay Multiples Jeong-Hoon Hyun, Seoul National University Sung-Choon Kang, Seoul National University Bum-Joon Kim, Seoul National University Jae Yong Shin, Seoul National University Discussant: Curtis Hall, University of Arizona Effects of Director and Officer Equity Compensation and Liability Insurance on Corporate Diversification and Performance Hsin-Yi Chi, National Chung Hsing University James Jianxin Gong, California State University at Fullerton Tzu-Ching Weng, Feng Chia University Guang-Zheng Chen, Chung Yuan Christian University Discussant: Iny Hwang, Seoul National University Investor Reactions to Company Disclosure of CEO to Median Employee Compensation Ratio: An Experimental Investigation Khim Kelly, University of Waterloo Jean-Lin Seow, Singapore Management University Discussant: Willie Choi, University of Pittsburgh 3. Subjective Performance Evaluation Personnel/HR – 1.5CH Session Chair: Henri Dekker, VU University Amsterdam When Subjective Nonfinancial Performance Measures Reduce Long-Term Investments? Wei Li, University of Illinois Discussant: Alfred Wagenhofer, University of Graz Strategic Priorities and the Use of Subjectivity in Incentive Contracts Sara Pohlmann, Ludwig-Maximilians-University of Munich Discussant: Anne Lillis, University of Melbourne Status and Discretionary Bonus Payments: Evidence from a Large Private Chinese Hospital Margaret A. Abernethy, University of Melbourne Chung-Yu Hung, Tilburg University Laurence van Lent, Tilburg University Discussant: Henri Dekker, VU University Amsterdam 4. Personality and Affect Personnel/HR – 1.5CH Session Chair: Ronald Guymon, Georgia State University Selection Benefits of Stock-Based Compensation for the Rank-and-File Jeffrey Hales, Georgia Tech University Laura W. Wang, The University of Texas at Austin Michael G. Williamson, The University of Texas at Austin Discussant: Jason Brown, Indiana University Bloomington Do Performance-Based Incentives Induce Analytical Processing in Affective Decision-Making Contexts? FMRI and Behavioral Evidence Anne M. Farrell, Miami University of Ohio Joshua O. Goh, National Institutes on Aging Brian J. White, University of Texas at Austin Discussant: Philip Beaulieu, University of Calgary Compliance with Management Control Systems: A Comparative Study of Baby Boomers, Generation X, and Millennials Kelsey K. Dworkis, University of Southern California Kari Joseph Olsen, University of Southern California S. Mark Young, University of Southern California Discussant: Ronald Guymon, Georgia State University 5. Creativity, Innovation, and Learning Management Advisory Services – 1.5CH Session Chair: Amy Swaney, Michigan State University Sifting Through the Inconsistencies of Organizational Learning and Management Control Michael Lee, Boise State University Sally K. Widener, Rice University Discussant: Victor Maas, Erasmus University Rotterdam Pay for Creativity? The Complementarity between Individual Rewards and Subjective Evaluations in Incentive System Design Isabella Grabner, Maastricht University Discussant: Clara Chen, University of Illinois Insider Trading and the Patent Application Process Katrin Hussinger, Maastricht University Thomas Keusch, Maastricht University Frank Moers, Maastricht University Discussant: Amy Swaney, Michigan State University 6. Teaching Cases Accounting – 1.5CH Session Chair: Raef Lawson, IMA Hometown Community Church: Non-Profit Cash Flow Analysis Sheri Erickson, Minnesota State University Moorhead Mary Stone, Minnesota State University Moorhead Discussant: Chuck Thomas, Baylor University The Business of Battlefield Nick Fessler, University of Central Missouri Discussant: Dale Spradling, Stephen F. Austin State University Caterpillar, Inc: The Impact of Decision Biases and Risk on Capital Budgeting Tim West, Northern Illinois University Tammy Waymire, Northern Illinois University Discussant: Nick Fessler, University of Central Missouri Northern Brickworks – Briqueterie Du Nord Didier Degroote, SKEMA Business School Yves Levant, SKEMA Business School Henrik Lutzen, Kemmy Business School Lionel Mailly, CFO of Briqueterie Du Nord Discussant: Regina W. Schroder, Free University of Bozen-Bolzano The Case of the Missing Cabinets or: How I learned to Love Risk and Become an Accounting Intrepreneur Dale Spradling, Stephen F. Austin State University Mark Alvis, No Affiliation Discussant: Tim West, Northern Illinois University
3:00 pm–3:30 pm	Break Sponsored by: John Wiley & Sons
3:30 pm–5:00 pm	Concurrent Sessions 1. Management Accounting System Design Accounting (Governmental) – 1.5CH Session Chair: Steven Smith, Brigham Young University The Socio-Technical Context of Cost System Design Choices Christopher S. Chapman, Imperial College London Anja Kern, Imperial College London Aziza Laguecir, University of Laval Discussant: Ed Vosselman, Radboud University Nijmegen Determinants of Cost System Sophistication in Dutch Local Government Martijn Schoute, VU University Amsterdam Tjerk Budding, VU University Amsterdam Discussant: Martin Holzhacker, Erasmus University Rotterdam Motivating Revisions of Management Accounting Systems Tyler F. Thomas, Michigan State University Discussant: Steven Smith, Brigham Young University 2. Relative Performance Disclosure Personnel/HR – 1.5CH Session Chair: Romana Autrey, University of Illinois How Do Managers React to What Happens to Peers? The Influence of Workforce Change Announcements on Budgetary Reporting James N. Cannon, Iowa State University Todd A. Thornock, Iowa State University Discussant: Markus C. Arnold, Universität Bern The Performance Effect of Ranking Disclosure in Relative Performance Compensation Schemes Pablo Casas-Arce, Universitat Pompeu Fabra; University of Oxford Carolyn Victoria Deller, Harvard Business School Francisco de Asis Martinez-Jerez, Harvard Business School Jose Manuel Narciso, Bankia Discussant: Alexander Brüggen, Maastricht University Relative Performance Evaluation and Corporate Discretionary Disclosure Dae-Hee Yoon, Yonsei University Discussant: Romana Autrey, University of Illinois 3. Monitoring Business management and organization – 1.5CH Session Chair: Fabienne Miller, Worcester Polytechnic Institute Outside Directors and Board Advising and Monitoring Performance Kyonghee Kim, University of Missouri Elaine Mauldin, University of Missouri Sukesh Patro, Northern Illinois University Discussant: Jae Yong Shin, Seoul National University Do Accounting Information and Monitoring Help Coping with Uncertainty in Buyer-Supplier Negotiations? Samy A.G. Essa, VU University Amsterdam Henri C. Dekker, VU University Amsterdam Tom Groot, VU University Amsterdam Discussant: Andrea Drake, Louisiana Tech University Triple-Bottom-Line Goals in a Management Control System: Experimental Effects on Commitment and Trust Roger Stace, University of Colorado Denver Discussant: Fabienne Miller, Worcester Polytechnic Institute 4. The Effect of Financial Incentive Framing and Descriptive Norms on Internal Whistleblowing Behavioral Ethics – 1.5CH Session Chair: Ivo Tafkov, Georgia State University The Effect of Financial Incentive Framing and Descriptive Norms on Internal Whistleblowing Clara Xiaoling Chen, University of Illinois Jennifer Nichol, University of Illinois Flora H. Zhou, University of Illinois Discussant: Khim Kelly, University of Waterloo Detecting Misreporting in Subordinates' Budgets Joseph G. Fisher, Indiana University Bloomington W. Timothy Mitchell, Georgia State University Sean A. Peffer , University of Kentucky Alan Webb, University of Waterloo Discussant: R. Lynn Hannan, Georgia State University Dancing in the Spotlight: Does Transparency Always Reduce Real Earnings Management? Bart Dierynck, Tilburg University Jeffrey Hales, Georgia Institute of Technology; INSEAD Discussant: Ivo Tafkov, Georgia State University 5. Performance Targets Personnel/HR – 1.5CH Session Chair: Jasmijn C. Bol, Tulane University Firms' Commitment to Mitigate the Ratchet Effect under Annual Bonus Plans with Multiple Performance Measures Byung Hyun Choi, LG Economic Research Institute Simon Jonghwan Kim, University of Southern California Kenneth A. Merchant, University of Southern California Discussant: Jan Bouwens, Tilburg University Target Setting in Incentive Contracts: The Impact of Peer Performance and Environmental Volatility on Ratcheting Jasmijn C. Bol, Tulane University Jeremy Lill, University of Illinois Discussant: Peter Kroos, University of Amsterdam Performance Standard Horizons, Uncertainty, and Controllability Vic Anand, Emory University Discussant: Jasmijn C. Bol, Tulane University 6. Panel Session - Teaching panel on interactive learning Accounting – 1.5CH Moderator: Shane Dikolli, Duke University Management accounting faculty develops their unique ways of bringing management accounting knowledge to life in class. In this session panelists share their insights on various interactive learning experiences that can challenge our students in class. The use of class room experiments, active participation in case studies and simulation games, and interactive methods to bridge the gap between textbook solutions and research findings will be described. Panelists will discuss the benefit to both students and teacher and how their methods can be applied across a variety of audience. Panelists: Richard Young, Ohio State University Anne Farrell, Miami University of Ohio David Albrecht, University of South Carolina Upstate
6:00 pm–8:00 pm	Reception
Saturday, January 12, 2013— MAS Conference
7:15 am–8:15 am	Continental Breakfast and Research Forum Accounting – 1CH 1. The Balanced Scorecard Alignment Among Headquarters, Strategic Business Units, and Shared Service Units: A Field Study Tsuilin Kuo, Fu-Jen Catholic University Anne Wu, National Chengchi University (Taipei) 2. CEO Performance Evaluation and Turnover: Has Anything Changed Since the Crash of 2008? Thaddeus Neururer, Boston University 3. Quantitative Swot Analysis: An Aggregation Approach Allowing for Dependencies Regina W. Schroder, Free University of Bozen-Bolzano 4. Subjectivity at Different Stages in the Contracting Process Jee-Eun Shin, Seoul National University 5. Organizational Antecedents and Operational Outcomes of Cross-functional Bilateral Information Exchange: An Analysis of Chinese Manufacturers Elliot Bendoly, Emory University Lan Guo, Wilfrid Laurier University Yuming Hu, Jinan University Jutta Tobias, Cranfield University 6. Ownership Structure and Innovation Performance: The Mediating Mechanism of External Cooperation Wai Fong Boh, Nanyang Technological University Anne Wu, National Chengchi University Cheng-Jen Huang, Tunghai University
8:30 am–10:00 am	JMAR Research Conference Accounting – 1.5CH Knowing Versus Telling Private Information About a Rival Mark Bagnoli, Purdue University Susan G. Watts, Purdue University Discussant: DJ Nanda, University of Miami Divestitures of Equity by Executives and Future Equity Granting Patterns Brian Cadman, The University of Utah Discussant: Shane Dikolli, Duke University
10:00 am–10:30 am	Break
10:30 am–12:00 noon	Concurrent Sessions 1. Cost Behavior Accounting – 1.5CH Session Chair: Jason Schloetzer, Georgetown University Unraveling the Black Box of Cost Behavior: An Empirical Investigation of Risk Drivers, Managerial Resource Procurement, and Cost Flexibility Martin Kamil Holzhacker, Erasmus University Rotterdam Ranjani Krishnan, Michigan State University Matthias D. Mahlendorf, WHU - Otto Beisheim School of Management Discussant: Dmitri Byzalov, Temple University Labor Unions and Cost Behavior Lin-Hui Yu, Boston University Discussant: Bart Dierynck, Tilburg University Stock Option Grants, Cost Behavior, and Corporate Governance Daehyun Kwon, Seoul National University Tae-Sik Ahn, Seoul National University Iny Hwang, Seoul National University Discussant: Jason Schloetzer, Georgetown University 2. Relative Performance Information in Budgeting Personnel/HR – 1.5CH Session Chair: Andrew Newman, University of Pittsburgh Do Social Controls Lead to More or Less Honesty in a Budget Reporting Setting? Bernhard Erich Reichert, Drexel University Alex Woods, College of William and Mary Michael T. Paz, Drexel University Discussant: Douglas Stevens, Florida State University Honesty in Managerial Reporting: The Effect of Relative Performance Information Jason Brown, Indiana University Bloomington Joseph G. Fisher, Indiana University Bloomington Matthew Thomas Sooy, University of Kentucky Geoffrey B. Sprinkle, Indiana University Bloomington Discussant: Xi (Jason) Kuang, Georgia Tech University Peer Influences on Honesty in Managerial Reporting and Moral Reasoning Hong Qu, Penn State University Steven J. Huddart, Penn State University Discussant: Andrew Newman, University of Pittsburgh 3. Performance Measure Weighting Personnel/HR – 1.5CH Session Chair: Jonghwan Kim, University of Southern California The Effects of Timing on Managers' Discretionary Weighting of Multiple Performance Measures Gary Hecht, Emory University William B. Tayler, Brigham Young University Kristy L. Towry, Emory University Discussant: Patrick Martin, University of Pittsburgh Cutting the Cost of Congruence: How Strategy Explanations Reduce the Risk Premium Caused by Choosing More Imprecise Performance Measures Ronald N. Guymon, Georgia State University W. Timothy Mitchell, Georgia State University Discussant: Christine Denison, Iowa State University Incentive Instruments and the Weighting of Performance Measures Dipankar Ghosh, University of Oklahoma Anne Wu, National Chengchi University Ling-Chu Lee, National Pingtung Institute Commerce Discussant: Jonghwan Kim, University of Southern California 4. Managers and Manipulation Behavioral Ethics – 1.5CH Session Chair: Ranjani Krishnan, Michigan State University Identity and Incentives: Impact on Accounting Manipulation Peter Kroos, University of Amsterdam Jan Bouwens, Tilburg University Margaret A. Abernethy, University of Melbourne Discussant: Michal Matejka, Arizona State University Honoring One's Word: CEO Integrity and Accruals Quality Shane S. Dikolli, Duke University William J. Mayew, Duke University Thomas D. Steffen, Duke University Discussant: Naomi Soderstrom, University of Melbourne Incentive Compensation of Financial Executives, Unethical Behavior, and Earnings Management Matthias D. Mahlendorf, WHU - Otto Beisheim Michal Matejka, Arizona State University Jürgen Weber, WHU - Otto Beisheim School of Management Discussant: Ranjani Krishnan, Michigan State University 5. Analytical Modeling II Accounting – 1.5CH Session Chair: Oliver Dürr, University of Fribourg The Impact of a Bonus Regulation on Lending Volumes and Interest Rates in International Lending Markets Oliver M. Dürr, University of Fribourg Robert F. Göx, University of Fribourg Discussant: Wei Li, University of Illinois Self-Imposed Investment Rationing in Light of Discretionary Disclosures Anil Arya, Ohio State University Ning Gong, University of Melbourne Ram Ramanan, University of California Discussant: Naomi Rothenberg, University of Memphis Accounting Conservatism and Board Efficiency Yanmin Gao, University of Hong Kong Alfred Wagenhofer, University of Graz Discussant: Oliver Dürr, University of Fribourg 6. IMA Panel Personal Development – 1.5CH Moderator: Raef Lawson, IMA This panel will present the final recommendations of the IMA-MAS curriculum task force
12:00 noon–1:30 pm	Luncheon Speaker: Ranjani Krishnan, Michigan State University Editor of the Journal of Management Accounting Research
1:30 pm–3:00 pm	Concurrent Sessions 1. Social Preferences in Budgeting Finance – 1.5CH Session Chair: Bernhard Reichert, Drexel University Who's the Boss? The Economic and Behavioral Implications of Various Characterizations of the Superior in Participative Budgeting Experiments Alisa G. Brink, Virginia Commonwealth Jennifer C. Coats, Colorado State University Frederick W. Rankin, Colorado State University Discussant: Huaxiang Yin, Tilburg University The Effect of Honesty on Budget Proposals When the Superior Has Rejection Authority: A Re-Examination Incorporating Equal-Split and Reciprocity Fairness Norms Jeremy Douthit, Florida State University Douglas E. Stevens, Florida State University Discussant: Sukari Farrington, University of South Florida Uncertainty and Information Asymmetry in Budget Negotiations Markus C. Arnold, , Universität Bern Robert M. Gillenkirch, Universität of Osnabrück Discussant: Bernhard Reichert, Drexel University 2. Employee Sorting Personnel/HR – 1.5CH Session Chair: Gavin Cassar, Insead Is There an Optimal Level of Employee Turnover? An Empirical Examination of the Performance Effects of Turnover in the Hotel Industry James W. Hesford, University of Akron Mary A. Malina, University of Colorado at Denver Mina Pizzini, Naval Postgraduate School Discussant: Marshall Vance, University of Southern California Deferred Compensation Plan Characteristics and Voluntary Employee Turnover Marshall D. Vance, University of Southern California Discussant: Mina Pizzini, Naval Postgraduate School Managerial Ability and Compensation Design Wonpyo Bae, Seoul National University Iny Hwang, Seoul National University Discussant: Gavin Cassar, Insead 3. Management Control System Design Management Advisory Services – 1.5CH Session Chair: Kari Olsen, University of Southern California The Network Effects of Core Values on Management Controls Stephen Jollands, University of Exeter Chris Akroyd, University of Auckland Discussant: Casey Rowe, Purdue University Strategic Transition and Performance Measurement System: An Explorative Field Study Narisa Tianjing Dai, University of International Business and Economics Guliang Tang, Beijing Technology and Business University Pingli Li, Middlesex University Discussant: Martine Cools, Katholieke Universiteit Leuven Customization and Management Control: An Analysis of Franchise Contracts Sofie Verbieren, Katholieke Universiteit Leuven Martine Cools, Katholieke Universiteit Leuven Alexandra G. H. L. Van den Abbeele, Katholieke Universiteit Leuven Discussant: Kari Olsen, University of Southern California 4. Risk Management and Organizational Complexity Management Advisory Services – 1.5CH Session Chair: Thomas Vance, University of Illinois Accounting, Risk Management and the Selection of Interactive Controls: Which, When and Why? Anette Mikes, Harvard Business School Discussant: Jan Mouritsen, Copenhagen Business School The Effect of Organizational Complexity on Earnings Forecasting Behavior Jared N. Jennings, University of Washington Robert C. Stoumbos, Yale School of Management Lloyd D. Tanlu, University of Washington Discussant: Frank Moers, Maastricht University Evaluation of the Potential Benefits of Enterprise Risk Management Adoption Carolyn M. Callahan, University of Memphis Discussant: Thomas Vance, University of Illinois 5. Executive Compensation II Personnel/HR – 1.5CH Session Chair: Isabella Grabner, Maastricht University Who Sets Price in the Labor Market: The Case of Dynamic CEOS Melissa Martin, Arizona State University Brian D. Cadman, University of Utah Discussant: Nathan Stuart, University of Wisconsin Oshkosh Are Consultants to Blame for High Executive Pay? Kevin J. Murphy, University of Southern California Tatiana Sandino, Harvard Business School Discussant: Brian Cadman, University of Utah Accounting-Based Performance Metrics and Executive Compensation in Nonprofit Organizations Karen L. Sedatole, Michigan State University Amy Swaney, Michigan State University Michelle Yetman, University of California Davis Robert J. Yetman, University of California Davis Discussant: Isabella Grabner, Maastricht University 6. Environmental Concerns Social Environment of Business– 1.5CH Session Chair: Yu Tian, University of Central Florida Pay for Environmental Performance: The Effect of Incentive Provision on Carbon Emissions Robert G. Eccles, Harvard Business School Ioannis Ioannou, London Business School Shelley Xin Li, Harvard Business School George Serafeim, Harvard Business School Discussant: Ge Bai, Washington and Lee University Corporate Social Responsibility and Managerial Reporting Patrick Martin, University of Pittsburgh Discussant: Vic Anand, Emory University How Loss Aversion Influences Performance Evaluations of Environmental Strategic Objectives Using Balanced Scorecards Hank C. Alewine, University of Alabama Huntsville Timothy Charles Miller, Xavier University Discussant: Yu Tian, University of Central Florida

2013 Management Accounting Section
Research and Case Conference
and IMA Doctoral Colloquium

Preliminary Program

Access to Full Papers
(Log Into SSRN Required)

2013 Management Accounting Section Research and Case Conference and IMA Doctoral Colloquium

Preliminary Program

Access to Full Papers (Log Into SSRN Required)

2013 Management Accounting Section
Research and Case Conference
and IMA Doctoral Colloquium

Access to Full Papers
(Log Into SSRN Required)