The purpose of this paper is to systematically review and synthesise top-level accounting literature on presentation format of accounting information to reveal patterns and causal relationships, which support the understanding of the role of presentation format within accounting information...

In this study, we examine the annual reports of the German DAX30 and MDAX com-panies to analyze the level of clawback provision adoption in management compensation con-tracts due to the finalization of ARUG II in Germany. In addition, we investigate the diversi-ty of the trigger events named in...

In this paper, we analyse the effects of reporting frequency on the underlying mechanisms of forming earnings prediction and the investment behaviour of non-professional investors. Using a within-subjects eye-tracking experiment, we disentangle three separate reporting frequency effects---the...

When paving the way for steps towards the energy transition, aspects of acceptance and perception of society are relevant and partially crucial to be considered for a successful development. In order to help designing elements that are supported by society, this paper considers monetary and...

The rapidly growing literature on financial literacy finds an alarmingly low level of financial knowledge among young adults. During their college years, students are likely to face expenditure, savings, credit card, and student loan decisions for the first time on their own. At the same time,...