David Windisch
Dados Biográficos
| ID | 8940490 |
|---|---|
| NOME | David Windisch |
| PRENOMES | David |
| SOBRENOME | Windisch |
| ASSINATURA | WINDISCH D |
| AFILIAÇÕES | Amsterdam Business School, University of Amsterdam, Amsterdam, The Netherlands |
| ORCID | 0000-0001-6662-6848 |
| VERIFICADO | Sim |
| TOTAL DE OBRAS | 1 |
| TOTAL DE CITAÇÕES | 0 |
| OBRAS COMO AUTOR | 1 |
| OBRAS COMO EDITOR | 0 |
| PRIMEIRO ANO DE PUBLICAÇÃO | 2021 |
| ANO MAIS RECENTE DE PUBLICAÇÃO | 2021 |
| ÍNDICE H | 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…
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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 obra) · Accrual (1 obra) · Auditing, Earnings Management, Governance (1 obra) · Business (1 obra) · Corporate Finance and Governance (1 obra) · Discretion (1 obra) · Earnings (1 obra) · Earnings Management (1 obra) · Enforcement (1 obra) · Financial Reporting and Valuation Research (1 obra)