Inhaltsübersicht 1. Einfuhrung und institutionelle Grundlagen 1 2. Wert von Informationssystemen 47 3. Rechnungslegung und Kapitalmarkt 89 4. Bilanzierungs-und Bewertungsgrundsätze 141 5. Ausschüttungsbemessung ...

This paper examines how the characteristics of accounting systems and management incentives interact and collectively determine financial reporting quality. We develop a rational expectations equilibrium model that features a steady-state firm with investments, financial and non-financial...