rules, earnings management, Accounting Law Modernization Act (BilMoG), transitional regulations, pension accounting …, Accounting Directive Implementation Act (BilRUG), voluntary annual audits …

This paper proposes to exploit a reform in legal rules of corporate governance to identify contractual incentives from … institutional environment, the reform of the German joint-stock companies act in 1884. We analyze a sample of executive pay for 46 … firms for the years 1870 to 1911. In 1884, a law reform substantially enhanced corporate control, strengthened the …

Comprehensive Income Influence Dividends? Empirical Evidence from Japan (Kunio Ito and Takuma Kochiyama) -- 6 Accounting Policy … the Future? (Yusuke Takasu and Makoto Nakano) -- 3 The Effect of Accounting Conservatism on Corporate Investment Behavior … Choice for Negative Goodwill (Yukari Takahashi) -- 7 Fair Value Accounting of Pension Liabilities and Discretionary Behavior …