Im 1. Kapitel: Einführung und institutionelle Grundlagen wurde dargestellt, dass die
gegenwärtige Diskussion im externen Rechnungswesen insbesondere dessen Rolle als …

This paper studies a supply chain in which the incumbent original equipment manufacturer
is the quality leader and the encroaching contract manufacturer is the quality follower acting …

We analyze a model of voluntary disclosure where investors impose a discount for
uncertainty about firm value. We find that a commitment to conservative reporting, defined as …

Prior literature documents that asymmetric timely recognition of losses versus gains (also
known as conditional conservatism) can induce management to make more efficient …

ABSTRACT A widely held assumption in policy making and empirical research is that
increasing the strength of public enforcement improves financial reporting quality and audit …

Gender diversity on corporate boards is an important governance issue. Prior research
suggests that female directors tend to be more ethical, conservative, socially responsible …

We examine the impact of conditional conservatism on earnings management. Our findings
support the view that conditional conservatism reduces accruals-based earnings …

We study how biases in financial reporting affect managers' incentives to develop innovative
projects and to make appropriate investment decisions. Conservative reporting practices …

This paper investigates the relationship between accounting comparability, executive
compensation, conditional and unconditional conservatism, and accounting information …

On December 5th and 6th 2014, the Stanford Graduate School of Business hosted the
Causality in the Social Sciences Conference. The conference brought together several …