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This study examines the impacts of mandatory adoption of International Financial Reporting Standards (IFRS) and corporate governance on accounting accruals in the UK and Germany. There has been a long debate on whether mandating a single set of high quality accounting standards, i.e. IFRS, leads...
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This paper presents a new data set collected on representative samples across 6 countries: China, South Korea, Japan …
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been affected across six countries (China, South Korea, Japan, Italy, UK and US). We first document changes in income …
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Im Jahr 2021 steht die deutsche Industrie vor immensen Herausforderungen, die in der deutschen Wirtschaftsgeschichte einzigartig sind. Die langfristigen Folgen der Coronakrise sind noch nicht absehbar und zugleich steht die Industrie mitten in einem umfassenden Transformationsprozess, der...
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