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Dr. Dominik H. Enste ist Referent für Rechts- und Institutionen?konomik/Wirtschaftsethik im Institut der deutschen Wirtschaft K?ln und Lehrbeauftragter an der Fachhochschule Fresenius in K?ln; Prof. Dr. Dr. h. c. mult. Friedrich Schneider ist Vizerektor für Au?en- und Auslandsbeziehungen Ordentlicher Universit?tsprofessor für Volkswirtschaftslehre an der Johannes Kepler Universit?t Linz . 《Wirtschaftsdienst》2006,86(3):185-198
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Arif Salman Kepler John D. Schroeder Joseph Taylor Daniel 《Review of Accounting Studies》2022,27(3):1125-1156
Review of Accounting Studies - While the shareholder benefits of audits are well documented, evidence on whether audits can facilitate opportunistic behavior by corporate insiders is scarce. In... 相似文献
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John D. Kepler 《Journal of Accounting and Economics》2021,71(2-3):101387
I study how private communication among competitors affects their public disclosures. Theory suggests that competing firms can use public disclosure to coordinate, and predicts less public disclosure when there is more private communication. Using data on strategic alliances, I predict and find that firms that enter strategic alliances with competitors reduce their public disclosure, and that the reduction is more pronounced for alliances that allow for more private communication. 相似文献
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