David Windisch
Biographic Data
| ID | 8940490 |
|---|---|
| NAME | David Windisch |
| GIVEN NAMES | David |
| FAMILY NAME | Windisch |
| SIGNATURE | WINDISCH D |
| AFFILIATIONS | Amsterdam Business School, University of Amsterdam, Amsterdam, The Netherlands |
| ORCID | 0000-0001-6662-6848 |
| VERIFIED | Yes |
| TOTAL WORKS | 1 |
| TOTAL CITATIONS | 0 |
| WORKS AS AUTHOR | 1 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 2021 |
| LATEST PUBLICATION YEAR | 2021 |
| H-INDEX | 0 |
Enforcement, Managerial Discretion, and the Informativeness of Accruals
I examine the effect of strengthening the enforcement of financial reporting on managers’ accrual decisions and the consequences for the informativeness of accruals. Using a sample of publicly listed German firms subject to a substantive enforcement change in 2005, I find that, consistent with the prior literature, the extent of managerial discretion in accruals declined after the introduction of the stricter enforcement regime. However, the find…
No prominent works on this page.
Enforcement, Managerial Discretion, and the Informativeness of Accruals
I examine the effect of strengthening the enforcement of financial reporting on managers’ accrual decisions and the consequences for the informativeness of accruals. Using a sample of publicly listed German firms subject to a substantive enforcement change in 2005, I find that, consistent with the prior literature, the extent of managerial discretion in accruals declined after the introduction of the stricter enforcement regime. However, the find…
Accounting (1 work) · Accrual (1 work) · Auditing, Earnings Management, Governance (1 work) · Business (1 work) · Corporate Finance and Governance (1 work) · Discretion (1 work) · Earnings (1 work) · Earnings Management (1 work) · Enforcement (1 work) · Financial Reporting and Valuation Research (1 work)