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Improving earnings quality : the effect of reporting incentives and accounting standards
Watrin, Christoph; Ullmann, Robert - In: Advances in accounting : a research annual 28 (2012) 1, pp. 179-188
Persistent link: https://www.econbiz.de/10009571708
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The effects of book-tax conformity and tax accounting incentives on financial accounting : evidence from public and private limited companies in Germany
Watrin, Christoph; Pott, Christiane; Ullmann, Robert - In: International journal of accounting, auditing and … 8 (2012) 3, pp. 274-302
Persistent link: https://www.econbiz.de/10009630309
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The effect of outside directors' and auditors' incentives on managers' ability to manage cash bonuses
Pott, Christiane; Tebben, Tobias; Watrin, Christoph - In: Journal of management & governance 18 (2014) 2, pp. 505-540
Persistent link: https://www.econbiz.de/10010348779
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Discussion of book-tax conformity and earnings management : insights from European one- and two-book systems
Atwood, T. J. - In: The journal of the American Taxation Association : a … 36 (2014) 2, pp. 91-99
Persistent link: https://www.econbiz.de/10010472056
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Book-tax conformity and earnings management : insights from European one- and two-book systems
Watrin, Christoph; Ebert, Nadine; Thomsen, Martin - In: The journal of the American Taxation Association : a … 36 (2014) 2, pp. 55-89
Persistent link: https://www.econbiz.de/10010472066
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Monitoring or payroll maximization? : what happens when workers enter the boardroom?
Gleason, Cristi A.; Kieback, Sascha Jörg; Thomsen, Martin - In: Review of accounting studies 26 (2021) 3, pp. 1046-1087
Persistent link: https://www.econbiz.de/10012659621
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Detecting target-driven earnings management based on the distribution of digits
Ullmann, Robert; Watrin, Christoph - In: Journal of business finance & accounting : JBFA 44 (2017) 1/2, pp. 63-93
Persistent link: https://www.econbiz.de/10011705301