This study investigates recent reforms in financial reporting enforcement in Germany. The objective of these reforms was to promote a consistent and faithful application of accounting standards. Using a differences-in-differences approach, we find some evidence of a decrease in earnings...

This paper examines how mandatory quarterly reporting affects managers' business decisions in terms of real activities manipulations. For our analyses, we use the setting of the European Union, where the reporting frequency was increased with the introduction of a mandate to issue Interim...

Given voiced concerns with the alleged complexity of IFRS, this paper investigates determinants of material errors in IFRS financial statements. For a matched sample of firms censured by the German DPR/BaFin enforcement mechanism for producing erroneous IFRS financial statements, we investigate...

On the background of regulatory initiatives that mandate the establishment of comparable enforcement systems in EU jurisdictions to ascertain consistent and faithful application of IFRS, this paper provides capital market based evidence on investor reactions for one specific institutional setup:...

Diese Arbeit untersucht die Rolle des Enforcements der Rechnungslegung bei der Entscheidungsfindung von Abschlusserstellern und -prüfern. Enforcement-Mechanismen sind staatliche oder private Institutionen, die befugt sind, geprüfte Abschlüsse börsennotierter Unternehmen einer weiteren...