Faculty of Management and Economics
Bochum, 44801
Germany
Ruhr University of Bochum
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proprietary costs, disclosure, mandatory audit, size management, private firms
Accounting, Regulation, Convergence, Enforcement, IFRS, U.S.-GAAP, IASB, FASB, SEC, Standard setting, U.S. capital markets
disclosure incentives, public and private firms, financial reporting quality, enforcement
public disclosure, capital structure, private firms, mimicking
XBRL, Loan Contracting, Cost of Debt, Interest Rate Spread, Information Technology, Information Supply Chain
extended auditor reporting, communicative value, key audit matters (KAM), critical audit matters (CAM), textual analysis, specificity
Accounting History, International Accounting Standards (IAS), International Financial Reporting Standards (IFRS), Non-Governmental Organization (NGO), Fédération des Experts Comptables Européens (FEE), European Financial Reporting Advisory Group (EFRAG)
company register, firm data dissemination, public interest, regulation, open data
accounting regulation; accounting harmonisation; IASB; IFRS for SMEs; non-publicly accountable entities; standard setting
Financial Reporting, Voluntary Disclosure, XBRL, Annual Reports, U.S. stock exchanges, SEC
