Revisiting the effectiveness of the German accounting enforcement reforms: a replication study
Volume: 70, Issue: 1, Pages: 135 - 164
Published: May 22, 2019
Abstract
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 the evidence it provides on the weak but consistently positive effects of the German accounting enforcement reforms on earnings quality, stock...
Paper Details
Title
Revisiting the effectiveness of the German accounting enforcement reforms: a replication study
Published Date
May 22, 2019
Volume
70
Issue
1
Pages
135 - 164
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