Hans-Joachim Böcking

Goethe University Frankfurt - Department of Accounting and Auditing

Professor Dr.

Mertonstr. 17-25

60325 Frankfurt

Germany

SCHOLARLY PAPERS

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Scholarly Papers (1)

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Enforcement of Accounting Standards: How Effective is the German Two-Tier System in Detecting Earnings Management?

Review of Managerial Science, Vol. 9 (2015), pp. 431-485
Number of pages: 73 Posted: 05 Feb 2011 Last Revised: 16 Jun 2015
Hans-Joachim Böcking, Marius Gros, Marius Gros and Daniel Worret
Goethe University Frankfurt - Department of Accounting and Auditing, Goethe University Frankfurt - Department of Accounting and AuditingNiederrhein University of Applied Sciences and Goethe University Frankfurt - Department of Accounting and Auditing
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Citation 6

Abstract:

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Enforcement, IFRS, Accounting Error, Earnings Management, Accounting Quality