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The association between executive turnover and financial misreporting : evidence from Germany

Höltken, Matthias; Jana, Stephanie; Zülch, Henning - 2016

Persistent link: https://www.econbiz.de/10011431675

Jahrbuch kapitalmarktorientierte Rechnungslegung : Leasing - Erlöserfassung - Finanzinstrumente - nichtfinanzielle Berichtspflichten

Zülch, Henning (ed.); Wirth, Johannes (ed.) - 2018

Persistent link: https://www.econbiz.de/10012003977

Discretion in the accounting for defined benefit obligations : an empirical analysis of German IFRS statements

Salewski, Marcus; Zülch, Henning - In: Journal of pension economics and finance 14 (2015) 3, pp. 266-292

Persistent link: https://www.econbiz.de/10011338262

Restructuring under distress : Essays on corporate finance and financial reporting

Boehm, Josefine - 2017

Persistent link: https://www.econbiz.de/10011854567

Trust and accounting regulation : towards an interdisciplinary research agenda

Hoffmann, Sebastian; Zülch, Henning - 2013

Persistent link: https://www.econbiz.de/10009779868

Bilanzpolitik : Zusammenhänge zwischen CSR und zielgerichteter Ergebnissteuerung

Zülch, Henning; Kretzmann, Christian - In: CSR und Finance : Beitrag und Rolle des CFO für eine …, (pp. 167-177). 2014

Persistent link: https://www.econbiz.de/10010400783

Enforcement-Guide : Wegweiser für das Prüfungsverfahren in Deutschland und Österreich

Zülch, Henning; Beyhs, Oliver; Hoffmann, Sebastian; … - 2014 - 2., neu bearb. und wesentlich erw. Aufl.

Persistent link: https://www.econbiz.de/10010404726

The Association between Executive Turnover and Financial Misreporting : Evidence from Germany

Hoeltken, Matthias - 2016

This paper investigates personal consequences for management executives in the context of financial misreporting exposed by German enforcement institutions. More specifically, we examine CEO and CFO turnover in the context of an error announcement. By doing so, we compare 103 firms that issued...

Persistent link: https://www.econbiz.de/10013005097

Does Enforcement Change Earnings Management Behavior? Evidence from the EU after Mandatory IFRS Adoption

Ebner, Germar - 2015

whether accounting quality – proxied by several earnings management metrics – improved in countries with substantive changes … effectiveness of accounting enforcement in the EU …

Persistent link: https://www.econbiz.de/10013011056

Finanzmarktkommunikation im Kontext der IFRS‐Rechnungslegung

Zülch, Henning; Gebhardt, Maria; Ottenstein, Philipp - In: Festschrift zum 65. Geburtstag von Dr. Norbert …, (pp. 295-305). 2020

Persistent link: https://www.econbiz.de/10012387677