This paper empirically investigates the interplay of price regulation on the product market and accounting choices. Specifically, we analyze the impact of regulated prices in the German utility sector on the decision to adopt a new accounting regulation one year in advance of the otherwise...

This paper empirically investigates the interplay of price regulation on the product market and accounting choices. Specifically, we analyze the impact of regulated prices in the German utility sector on the decision to adopt a new accounting regulation one year in advance of the otherwise...

In their joint framework project, the FASB and the IASB recently proposed dropping stewardship as a separate objective of financial accounting, because the Boards view stewardship and valuation usefulness as compatible sub-objectives ranking under an overall objective of decision usefulness....

Rechnungslegung und Publizität stehen vor neuen Herausforderungen. Vor allem den Kapitalmarkt sollen sie mit entscheidungsrelevanten Informationen versorgen. In dieser Arbeit wird untersucht, inwiefern die bestehenden Strukturen dieser Aufgabe gerecht werden. Basierend auf der Unmöglichkeit,...