This paper explores the relative performance of aggregate earnings and disaggregated
earnings components (accruals and cash flows) to describe the market values of equity and …

Purpose: The goal of the paper is to analyze the motives that determine the propensity of
companies in both developed and developing countries to engage in earnings management …

The author measures the utility for investors of financial data regarding expenditure on
research and development, which are disclosed through the firm's financial statement. With …

This chapter reviews the literature on value-relevance of intangibles to achieve several
goals. First, we present a systematic and structured overview of this important field of …

This study examines how the introduction and application of innovative technology affect
audit fees and audit quality. Additionally, we investigate whether this impact will vary under …

This study examines how the innovative technologies affect supply chain concentration.
Additionally, we investigate whether this impact will vary under the different regions. China …

R&D expenditures are important in increasing the level of information and technological
development. Efficiency in production, cost reduction and competitive advantage are …

The study of capital markets is a significant area within financial and accounting literature.
This research for example investigates the value relevance of accounting figures in …

abstract This study examines the risk relevance of recognized versus disclosed finance
leases in Japan. More specifically, this study investigates whether and why equity investors …

Der größte Dank gilt meiner Familie, die mir immer den notwendigen Rückhalt dafür
gegeben hat, dass ich das sich über mehrere Jahre erstreckende Promotionsprojekt …