Platz der Goettinger Sieben 3
University of Goettingen
in Total Papers Downloads
in Total Papers Citations
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
IFRS, sample selection, correlated omitted variable
fair value accounting, earnings volatility
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