We analyse to what extent the accrual anomaly is related to the choice of the accounting system as well as firm … first corroborate former results indicating that the accrual anomaly is also present in Germany. However, this anomaly seems … the anomaly is less likely to be present under a conservative accounting system. While creditor monitoring is able to …

We examine the effects of family firms on real earnings management (REM) and accrual-based earnings management (ABEM …