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Why More Forward-Looking Accounting Standards Can Reduce Financial Reporting Quality

Ewert, Ralf - 2015

information residing in firms, can adversely affect the quality of financial reporting …

Persistent link: https://www.econbiz.de/10013024185

Effects of Increasing Enforcement on Financial Reporting Quality and Audit Quality

Ewert, Ralf - 2019

improves financial reporting quality and audit quality. This paper provides a more nuanced view. In a model with a manager who … improve or impair financial reporting quality and audit quality, depending on production risk, accounting system …

Persistent link: https://www.econbiz.de/10012869482

Economic Consequences of Internet Financial Reporting

Wagenhofer, Alfred - 2014

capital markets. Second, Internet financial reporting creates a demand for standardization, which has been taken up with the … standardize contents. Finally, the paper discusses the issue of assuring high quality Internet financial reporting …

Persistent link: https://www.econbiz.de/10014029244

Accounting Standards, Earnings Management, and Earnings Quality

Ewert, Ralf - 2013

determine financial reporting quality. We develop a rational expectations equilibrium model that features a steady-state firm …

Persistent link: https://www.econbiz.de/10013090927

Deterrence of Financial Misreporting When Public and Private Enforcement Strategically Interact

Schantl, Stefan - 2020

This paper studies strategic interactions between public and private enforcement of accounting regulation and their consequences for the deterrence of financial misreporting. We develop an economic model with a manager, a public enforcement agency, and an investor and derive equilibrium...

Persistent link: https://www.econbiz.de/10012852311

Economic Effects of Litigation Risk on Corporate Disclosure and Innovation

Schantl, Stefan; Wagenhofer, Alfred - 2022

We develop an economic theory on the endogenous relationship between corporate disclosure and shareholder litigation and derive three key results. (i) Decreasing litigation risk can lead to more or less disclosure due a trade-off between the deterrence and the insurance effects of litigation....

Persistent link: https://www.econbiz.de/10014078376

Optimal Internal Control Regulation : Standards, Penalties, and Leniency in Enforcement

Schantl, Stefan - 2020

To protect investors, regulators increasingly rely on regulating firms' internal controls over financial reporting, but …

Persistent link: https://www.econbiz.de/10012852934

Economic consequences of internet financial reporting

Wagenhofer, Alfred - In: Schmalenbach business review : sbr 55 (2003) 4, pp. 262-279

Persistent link: https://www.econbiz.de/10001798481

Trading off Costs and Benefits of Frequent Financial Reporting

Wagenhofer, Alfred - In: Journal of accounting research 52 (2014) 2, pp. 389-401

Persistent link: https://www.econbiz.de/10010360915

The role of revenue recognition in performance reporting

Wagenhofer, Alfred - In: Accounting and business research : a research quarterly … 44 (2014) 4, pp. 349-379

Persistent link: https://www.econbiz.de/10010385802