Stefanie Häfele

Free University of Berlin (FUB)

Van't-Hoff-Str. 8

Berlin, Berlin 14195

Germany

SCHOLARLY PAPERS

2

DOWNLOADS

300

SSRN CITATIONS

2

CROSSREF CITATIONS

1

Scholarly Papers (2)

1.

Consequences of Error Announcements on Industry Peers: Capital Market Reaction and Financial Reporting Decisions

Number of pages: 50 Posted: 24 Dec 2014 Last Revised: 27 Jan 2015
Stefanie Häfele and Monika Riediger
Free University of Berlin (FUB) and Free University of Berlin (FUB)
Downloads 213 (185,696)
Citation 1

Abstract:

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Error Announcements, Contagion Effect, Enforcement, Accounting

2.

Shareholder Loans and Earnings Smoothing – Empirical Findings from German Private Firms

European Accounting Review, Forthcoming
Number of pages: 59 Posted: 10 Aug 2016
Jochen Bigus and Stefanie Häfele
Free University Berlin, Department Accounting and Finance and Free University of Berlin (FUB)
Downloads 87 (370,047)
Citation 2

Abstract:

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private firms, earnings smoothing, shareholder loans, dual stakeholder, agency problems of debt, financial accounting and debt contracting, dividend smoothing