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Tobias Witter

Humboldt-Universität zu Berlin

Unter den Linden 6

Berlin, AK Berlin 10099

Germany

SCHOLARLY PAPERS

2

DOWNLOADS

473

TOTAL CITATIONS

0

Scholarly Papers (2)

1.

Balance Sheet Smoothing

TRR 266 Accounting for Transparency Working Paper Series No. 106, 2022
Number of pages: 102 Posted: 13 Dec 2022
Humboldt-Universität zu Berlin, Ludwig-Maximilians-Universitaet (LMU) Munich, Paderborn University and University of Exeter Business School
Downloads 249 (306,153)

Abstract:

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balance sheet volatility, balance sheet smoothing, real effects, defined benefit plans, IAS 19R

2.

Bridging the Gap: A Study of Government Suppliers' Reporting Practices

Number of pages: 55 Posted: 19 Jun 2023 Last Revised: 29 Jul 2025
Akram Khalilov and Tobias Witter
BI Norwegian Business School and Humboldt-Universität zu Berlin
Downloads 224 (340,622)

Abstract:

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government procurement, financial reporting quality, political cost hypothesis