Analyzing 20 interviews with CFOs of German non-listed family firms, I report how the firms' financial reporting is organised, who are the financial statement addressees, how the CFOs define accounting quality, whether they manage earnings, and how owner families influence reporting. I also...

We identify the impact of short-term interest rates on credit risk-taking in the short and long run by analyzing a comprehensive credit register from Spain, a country where for the last twenty years monetary policy was mostly decided abroad. Duration analyses show that lower overnight rates...

Researchers in academia typically perform different tasks: research, teaching and services to the scientific community. We analyze the opportunity costs in terms of a potentially reduced publication productivity associated with becoming a dean in the German institutional setting where deans are...