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Does enforcement change earnings management behavior? : Evidence from the EU after mandatory IFRS adoption

Ebner, Germar; Hottmann, Johannes; Teuteberg, Torben; … - 2016

Persistent link: https://www.econbiz.de/10011518820

Bilanzpolitik im Rahmen der Erfassung von Wertminderungen : eine empirische Analyse europäischer Unternehmen

Zülch, Henning; Siggelkow, Lena - In: Corporate finance : Finanzierung, Kapitalmarkt, … 5 (2014) 2, pp. 65-73

Persistent link: https://www.econbiz.de/10010238879

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

The relationship of corporate governance and online financial reports : an empirical analysis of European listed firms?

Pieper, Hendrik; Thun, Toni W.; Heineking, Emily; … - 2023

Persistent link: https://www.econbiz.de/10014326894

The use and determinants of online financial reports in Europe : an empirical investigation of listed firms

Pieper, Hendrik; Ottenstein, Philipp; Zülch, Henning - In: International journal of accounting, auditing and … 19 (2023) 3, pp. 297-327

Persistent link: https://www.econbiz.de/10014335308

What drives companies? : an analysis of fixed asset write-offs in Europe in the context of different institutional settings

Siggelkow, Lena; Zülch, Henning - 2013

Persistent link: https://www.econbiz.de/10009704950

From voluntarism to regulation : effects of Directive 2014/95/EU on sustainability reporting in the EU

Ottenstein, Philipp; Erben, Saskia; Jost, Sébastien; … - In: Journal of applied accounting research 23 (2022) 1, pp. 55-98

Persistent link: https://www.econbiz.de/10012990374

Do online financial reports actually improve the information environment? : an empirical investigation of European listed firms

Pieper, Hendrik; Ottenstein, Philipp; Zülch, Henning - 2021

Persistent link: https://www.econbiz.de/10013363808

Foreign Ownership and Audit Fees in European Listed Firms

Pronobis, Paul - 2020

This paper investigates whether foreign ownership affects audit fees by analyzing share-holdings of listed firms from Western European countries. The results show that foreign ownership is an important factor that drives the demand for audit services. However, the willingness to pay higher audit...

Persistent link: https://www.econbiz.de/10012822468

Foreign ownership and audit fees in European listed firms

Pronobis, Paul; Schaeuble, Jonas - In: The European accounting review 31 (2022) 3, pp. 575-602

Persistent link: https://www.econbiz.de/10013370841