first corroborate former results indicating that the accrual anomaly is also present in Germany. However, this anomaly seems …We analyse to what extent the accrual anomaly is related to the choice of the accounting system as well as firm … mechanisms affect the anomaly. For the German experiment on voluntary adoption of IFRS our results confirm previous findings that …

accrual based earnings management. It provides the first empirical evidence that the relationship is impacted by UK Company … is reached, executive share ownership effectively mitigates accrual based earnings management. We find no evidence that …

data show that accrual earnings management (AEM) behavior varies between FLC phases. The results revealed a U …

first document significant individual blockholder effects on earnings management (accrual-based earnings management, real …

first corroborate former results indicating that the accrual anomaly is also present in Germany. However, this anomaly seems …We analyse to what extent the accrual anomaly is related to the choice of the accounting system as well as firm … mechanisms affect the anomaly. For the German experiment on voluntary adoption of IFRS our results confirm previous findings that …

first corroborate former results indicating that the accrual anomaly is also present in Germany. However, this anomaly seems …We analyse to what extent the accrual anomaly is related to the choice of the accounting system as well as firm … mechanisms affect the anomaly. For the German experiment on voluntary adoption of IFRS our results confirm previous findings that …

the previous German empirical literature: First, we study all legal forms of a Kapitalgesellschaft, firms that generally …

surprises and with accrual-based and real activity measures. The authors test for nonlinear relations and analyze changes … that IO positively affects accrual-based EM and real activities EM negatively. Originality/value To the authors' knowledge …