metrics, and investigate effects of first-time IFRS adoption. Results indicate that incentives to meet earnings benchmarks …

importance of incentives in shaping accounting information. We provide early evidence on this debate by investigating the effects … sample of German and Italian firms and find that firm-, region-, and country-level incentives systematically shape accounting … compliance. We then use the identified compliance incentives to explain the variance in the comparability effect of mandatory …

; Publizitätsverhalten ;Größenklassen ; Konzernrechnungslegung ; analysis ; accounting policy ; business forecast ; forecast uncertainty … ; Prognose ; Semiotik ; Semantik ; Syntaktik ; qualitative Datenanalyse ; Bilanzanalyse ; MAXqda ;Inhaltsanalyse ; Management …

to the IAB Establishment Panel. Quite surprisingly, the study reveals the average forecast to be significantly … overpessimistic. I propose that the non-existence of a general bias towards overoptimism is due to the lack of incentives to …