This paper describes the first thorough analysis of the interest risk of German banks on an individual bank level. We develop a new method that is based on time series of accountingbased data to quantify the interest risk of banks and apply it to analyze the German banking system. We find...

This article examines the influence of CEO changes in large German companies manifested in their financial statements during three defined phases of the turnover process. It is shown that the conflicting results in previous research might have stemmed from not differing among turnover reasons....

This paper describes the first thorough analysis of the interest risk of German banks on an individual bank level. We develop a new method that is based on time series of accountingbased data to quantify the interest risk of banks and apply it to analyze the German banking system. We find...

The mandatory adoption of IFRS by many countries worldwide fuels the expectation that financial accounting information might become more comparable across countries. This expectation is opposed to an alternative view that stresses the importance of incentives in shaping accounting information....

In der vorliegenden empirischen Studie wird untersucht, ob deutsche Unternehmen Bilanzpolitik betreiben oder Analysten beeinflussen, um prominente Gewinnziele zu erreichen. Zu den betrachteten Zielen zählen das Übertreffen von Analystenerwartungen, der Ausweis eines positiven Ergebnisses sowie...