Frankfurt am Main, 60323
Goethe University Frankfurt
review, interim reporting, earnings management, information content
interim reporting, reporting frequency, interim assurance, literature review
executive compensation, target beating, earnings management, FAS 123R, quasi-natural experiment
narrative disclosures, audit partner style, production of disclosures, textual similarity
costs and benefits of enforcement, financial reporting enforcement, firm-level effects of investigations
financial reporting harmonization, transnational information transfers, investor overreactions, predictable return patterns
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IAS 14, IFRS 8, Management approach, Segment reporting, Quasi‐experimental, Value relevance, Information asymmetry
event study, firm value, quarterly reporting, regression discontinuity, Singapore
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