Prior research examines financial reporting of revenue in the context of how the incentives to achieve the earnings goal affect revenue reporting. In contrast, this study investigates how firms respond to sector-level incentives related to both revenue and earnings when evaluating the importance...

This monograph provides a thorough review of earnings quality issues and analysis. Its primary objectives are to help gain a deep understanding of earnings quality and facilitate the development of comprehensive, granular, and contextual earnings quality indicators and analyses. While there are...

- die Aufgaben des Risikomanagements, des Risikocontrollings, des Ertragsmanagements und des Ertragscontrollings - die Möglichkeiten und Chancen des Internet bzw. der Digitalisierung von Geschäftsprozessen im Hinblick auf ein integriertes Risiko- und Ertragsmanagement - die Bedeutung des...