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Keywords: Germany
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Journal Articles
International Journal of Accounting and Information Management (2018) 26 (2): 272–290.
Published: 08 May 2018
...Abbie Daly Purpose This study aims to investigate how holding public subsidiaries affects the information environment of consolidated entities in Germany. Design/methodology/approach The sample consists of German consolidated entities that are traded on major German stock exchanges over...
Journal Articles
International Journal of Accounting and Information Management (2013) 21 (3): 192–208.
Published: 26 July 2013
...Li Li Eng; Jing Lin Purpose This paper aims to compare the quality of financial reporting (or accounting quality) of firms cross‐listed in Germany and the United Kingdom relative to domestic firms that are not cross‐listed in Germany and the United Kingdom. Design/methodology/approach...
Journal Articles
International Journal of Accounting and Information Management (2010) 18 (3): 220–236.
Published: 21 September 2010
... Forecasting Sales forecasting Accuracy Accounting Automotive industry Sales Germany The accuracy of forecasts has been analyzed in various contexts. Many studies have examined the accuracy of earnings forecasts made by both analysts and management. The studies are based on publicly available data...
