Revisiting the effectiveness of the German accounting enforcement reforms: a replication study

In this paper, we replicate and extend the study “Economic Consequences of Accounting Enforcement Reforms: The Case of Germany” published by Ernstberger, Stich and Vogler (ESV) in the European Accounting Review in 2012. ESV (in Eur Account Rev 21(2):217–251, 2012 ) is, among others, widely cited for...

Full description

Saved in:
Bibliographic Details
Published in:Management review quarterly 2020-02, Vol.70 (1), p.135-164
Main Authors: Gros, Marius, Nevrela, Alexander
Format: Article
Language:English
Subjects:
Accounting
Accounting standards
Accounting/Auditing
Business and Management
Earnings management
Enforcement
Innovation/Technology Management
International Business
Liquidity
Citations: Items that this one cites
Items that cite this one
Online Access:Get full text
Tags: Add Tag
No Tags, Be the first to tag this record!