Cascino, Stefano; Gassen, Joachim - 2012 - This version: December 2011, First version: September 2008
importance of incentives in shaping accounting information. We provide early evidence on this debate by investigating the effects … sample of German and Italian firms and find that firm-, region-, and country-level incentives systematically shape accounting … compliance. We then use the identified compliance incentives to explain the variance in the comparability effect of mandatory …
