Feldkirchenstraße 21
Bamberg, 96052
Germany
http://www.uni-bamberg.de/bwl-irwp/home/
University of Bamberg
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Decision Usefulness, Qualitative Characteristics, Relevance, Standard Setting
auditing, audit fees, external environment, literature review, PESTLE framework, cross-country research
Cost Behaviour, Cost Stickiness, Social Capital, Norms, Managerial Opportunism
Financial analysts, forecast accuracy, research & development capitalization, uncertainty, IFRS
Cost Behavior, Trust, Social Capital, National Culture, Societal Attribute
audit fees, auditing, country characteristics, cross-country research, international differences
Audit Fees, Audit Risk, Climate Change, Climate Risk, External Factors
Implied Cost of Capital, Valuation, Beta, Capital Asset Pricing Model
Return Predictability, Fundamental Information, Wisdom of Crowds, Investor Sentiment, Social Media
Job satisfaction, investment efficiency, moral hazard, adverse selection, information asymmetry, private firms
Auditor Independence, Audit Quality, Employee Satisfaction, Private Firms
derivatives, hedging, hedge accounting, underinvestment, investment spending
Expected returns, realized returns, cash-flow news, implied cost of capital.
Research and development, R&D, IFRS, Debt financing, Cost of debt
voluntary audit, small companies, outsourcing, Germany
R&D accounting, Private companies, Earnings management, Accounting choices, German GAAP
Implied Cost of Capital, Equity Premium, Analysts Forecasts, Business Valuation, Residual Income Valuation, Abnormal Earnings Growth
Valuation, Sorting, Regression to the Mean, Mean Reversion, CAPM, Beta Adjustments, Beta
