Keyphrases
Germany
100%
US GAAP
50%
Audit Quality
41%
Auditors
35%
German GAAP
29%
Value Relevance
25%
Accounting Standards
23%
Reporting Frequency
22%
IAS-IFRS
21%
Accounting Principles
20%
Market Reaction
18%
Net Income
17%
Corporate Governance
17%
Accounting Data
16%
Country Governance
12%
Firm Disclosure
12%
Firm Governance
12%
Sustainability Information
12%
Accounting Enforcement
12%
Practitioner Research
12%
Sarbanes-Oxley Act
12%
External Governance
12%
Cost of Equity Capital
12%
Corporate Social Responsibility Disclosure
12%
Corporate Reputation
12%
Analyst Forecast Accuracy
12%
Increased Reliability
12%
Professional Stakeholders
12%
Economic Consequences
12%
Governance Mechanisms
12%
Non-professional
12%
Stakeholder Perspectives
12%
Disclosure Requirements
12%
Value-based Performance Measures
12%
Accounting Change
12%
Quarterly Reporting
12%
Asset Pricing Model
12%
European Union
12%
Comprehensive Income
12%
Operating Performance
12%
Capital Markets
12%
Real Activities Manipulation
12%
Top Level
12%
Carbon Disclosure
12%
Big 4 Firms
12%
Audit Teams
12%
Big 4
12%
Two-tier
12%
Monitoring Effect
12%
BaFin
12%
Economics, Econometrics and Finance
Accounting Standards
88%
IFRS
68%
Corporate Governance
50%
Difference-In-Differences
37%
Profit
31%
Investors
29%
Accounting
25%
Market Value
21%
Accounting Policy
16%
Managers
12%
Instrumental Variables
12%
Financial Economics
12%
Discretionary Accruals
12%
Signaling Theory
12%
Greenhouse Gas Emissions
12%
Corporate Reputation
12%
Corporate Social Responsibility
12%
Temporary Employment
12%
Firm Performance
12%
Performance Measurement
12%
Research Design
12%
Residual Income
12%
Firm Size
12%
Firm Valuation
12%
Gross Margin
12%
Profit Sharing
12%
Trading Volume
12%
Bid-Ask Spread
12%
CAPM
11%
Cost of Equity
10%
Equity Capital
10%
Factor Model
8%
Social Capital
6%
Incentives
6%
Management Control
6%
Value Creation
6%
Risk Management
6%
Compensation System
6%
