first corroborate former results indicating that the accrual anomaly is also present in Germany. However, this anomaly seems …

empirical evidence that the accrual anomaly is also present in Germany. However, this anomaly has become particularly important …

Recent research indicates that the majority of listed firms in Germany (and also in many other countries around the … world) have a dominant owner rather than being widely-held. Hence, owner-dominated firms comprise an important subset of … listed companies. This article introduces the concept of an ownership-based style index of listed firms in Germany, the …