Platz der Goettinger Sieben 3
University of Goettingen
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Enforcement, IFRS, accounting quality, restatements, regulation, Germany
International accounting, IFRS adoption, economic consequences, contracting, regulation, review
governance, CG rating technology, information intermediation, Tobin’s Q
IASB, IFRS, standard setting, academic research, value relevance, financial reporting
Voluntary disclosure, executive compensation, Germany, corporate governance
Executive compensation, regulation, corporate governance
IFRS, enforcement, bonding, going dark, downlisting
Information intermediaries, proxy voting advisory, corporate governance
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corporate social responsibility (CSR), disclosure regulation, real effects, stakeholder reactions
Mandatory IFRS adoption, delistings, downlistings, oupt-outs, sample selection, correlated omitted variable, Worldscope
fair value accounting, earnings volatility
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