University of Muenster
in Total Papers Downloads
Audit partner rotation, Audit partner tenure, Audit quality, Review partner
One-Book System, Two-Book System, Book-Tax Conformity, Earnings Management
tax avoidance, tax planning, earnings informativeness, partial adjustment model
discretionary accruals, earnings management, executive compensation, auditor independence, outside director, bonus
Capital markets, stock prices, price-to-earnings ratio, earnings response coefficient, earnings expectations.
book-tax conformity, book-tax differences, earnings management, Germany, tax reform, tax accounting, financial accounting, corporate taxation, tax accounting incentives, accounting strategy
Accounting standards, Reporting incentives, Earnings quality, Voluntary IFRS adoption, Mandatory IFRS adoption, Earnings management, Information asymmetry
comparative analysis of tax systems, behavioral public finance, optimal tax mix, noncompliance, framing
Audit target selection, Experiments, Benford’s Law, Tax audit, Noncompliance
Distribution of Digits, Target-Driven Earnings Management, Benford’s Law
thin capitalization, subcapitalização, differences-in-differences, multinationals, capital structure, Brazil, IFRS, capital structure.
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