Gegenfurtner, Bernhard; Ampenberger, Markus; Kaserer, … - 2009
-level heterogeneity in corporate governance mechanisms. Using a unique dataset of listed German firms over the period 1995 to 2005 we … to be driven mainly by firms with managerial ownership. In a second step, we test how different corporate governance … this phenomenon. -- Accrual Anomaly ; Earnings Quality ; Corporate Governance ; Managerial Ownership ; Capital Market …