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...

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...