Christian Sofilkanitsch

Paderborn University

Warburger Str. 100

Paderborn, 33098

Germany

TRR 266 Accounting for Transparency

Warburger Straße 100

Paderborn, 33098

Germany

  • Paderborn University

  • TRR 266 Accounting for Transparency

SCHOLARLY PAPERS

5

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Scholarly Papers (5)

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1.

Determinants of Financial Misreporting: A Survey of the Financial Restatement Literature

Number of pages: 84 Posted: 25 Aug 2018 Last Revised: 20 Dec 2019
Soenke Sievers and Christian Sofilkanitsch
TRR 266 Accounting for Transparency and Paderborn University
Downloads 670 (54,001)
Citation 2

Abstract:

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survey, financial restatement, audit quality, financial reporting quality

2.

Does Learning About Low GAAP Reporting Quality Change Investors' Perceptions of Aggressive Non-GAAP Reporting Choices?

TRR 266 Accounting for Transparency Working Paper Series No. 1
Number of pages: 53 Posted: 08 Jul 2019 Last Revised: 30 Apr 2021
Oliver Mehring, Jens Mueller, Soenke Sievers and Christian Sofilkanitsch
Paderborn University, Paderborn University, TRR 266 Accounting for Transparency and Paderborn University
Downloads 324 (128,358)

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Non-GAAP reporting, investor scrutiny, financial restatements, information content of earnings, mispricing

3.

Co-movement of Price and Intrinsic Value - Does Accounting Information Matter?

TRR 266 Accounting for Transparency Working Paper Series No. 45
Number of pages: 52 Posted: 21 Feb 2021 Last Revised: 30 Apr 2021
Oliver Mehring, Per Olsson, Soenke Sievers and Christian Sofilkanitsch
Paderborn University, ESMT European School of Management and Technology, TRR 266 Accounting for Transparency and Paderborn University
Downloads 210 (197,419)

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fundamental analysis; co-movement; risk measurement; accounting beta

4.

Does Non-GAAP Reporting Change after Financial Restatements?

TRR 266 Accounting for Transparency Working Paper Series No. 69
Number of pages: 56 Posted: 20 Dec 2021 Last Revised: 27 Jan 2022
Christian Sofilkanitsch
Paderborn University
Downloads 58 (480,456)

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Non-GAAP reporting, financial restatements, quality of voluntary disclosure, recurring expense exclusions

5.

Online Appendix to: Co-movement of Price and Intrinsic Value - Does Accounting Information Matter?

Number of pages: 55 Posted: 23 Feb 2021
Oliver Mehring, Per Olsson, Soenke Sievers and Christian Sofilkanitsch
Paderborn University, ESMT European School of Management and Technology, TRR 266 Accounting for Transparency and Paderborn University
Downloads 41 (554,922)

Abstract:

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fundamental analysis; co-movement; risk measurement; accounting beta