Verfügbarkeit: The role of financial reporting properties in the German corporate governance system

The role of financial reporting properties in the German corporate governance system: three empirical essays

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Bibliographische Detailangaben
1. Verfasser:	Hillebrand, Christa Maria (VerfasserIn)
Format:	Abschlussarbeit Buch
Sprache:	English
Veröffentlicht:	Berlin 2016
Schlagworte:	Corporate Governance Rechnungslegung Deutschland Hochschulschrift
Online-Zugang:	Inhaltsverzeichnis
Beschreibung:	XVII, 337 Seiten Diagramme

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MARC


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Datensatz im Suchindex

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adam_text	TABLE OF CONTENTS LIST OF ABBREVIATIONS ................................................................................ IX LIST OF FIGURES......................................................................................... XIII LIST OF TABLES............................................................................................ XV I. INTRODUCTION........................................................................................1 I. REFERENCES.......................................................................................... 14 II. BANK RELATIONSHIPS AND PRIVATE FIRMS* FINANCIAL REPORTING QUALITY................................................................................................ 19 II I INTRODUCTION......................................................................................21 11.2 RELATIONSHIP LENDING AND FINANCIAL REPORTING QUALITY ............... 28 11.3 DATA AND METHODOLOGY......................................................................31 11.3.1 DATA SOURCES AND DATASET.........................................................31 11.3.2 MEASURING RELATIONSHIP LENDING ............................................ 34 11.3.3 MEASURING FINANCIAL REPORTING QUALITY .................................. 36 11.3.4 CONTROL VARIABLES.....................................................................38 11.4 RESULTS................................................................................................. 40 11.4.1 DESCRIPTIVE STATISTICS AND UNIVARIATE RESULTS .......................... 40 11.4.2 NUMBER OF BANK RELATIONSHIPS AND FINANCIAL REPORTING QUALITY: MULTIVARIATE RESULTS .................................................. 44 11.4.3 MULTIVARIATE RESULTS WITH ALTERNATIVE MEASURES OF BANK RELATIONSHIPS............................................................................53 11.4.4 ANALYSIS WITH PUBLICLY LISTED FIRMS ....................................... 55 11.5 ENDOGENEITY........................................................................................ 58 11.5.1 RELATIONSHIP LENDING AND ENDOGENEITY ................................... 58 11.5.2 THE TREATMENT EFFECT MODEL....................................................59 11.5.3 THE TWO-STAGE HECKMAN PROCEDURE ......................................... 66 11.5.4 ACQUISITIONS OF RELATIONSHIP BANKS ......................................... 70 11.6 CONCLUSION.......................................................................................... 73 11.7 REFERENCES........................................................................................... 74 11.8 APPENDIX......................................................................................... 83 III. COMPENSATION REGULATION, LONG-TERM BONUS PLAN ADOPTION, AND EARNINGS MANAGEMENT...............................................................89 111.1 INTRODUCTION........................................................................................ 91 111.2 BACKGROUND AND HYPOTHESES DEVELOPMENT.............. 98 111.2.1 GERMAN REGULATION ON LONG-TERM COMPENSATION INCENTIVES.. 98 111.2.2 THEORETICAL BACKGROUND AND BASIC ASSUMPTIONS .................. 101 111.2.3 LITERATURE REVIEW................................................................... 104 111.2.4 HYPOTHESES DEVELOPMENT.......................................................108 111.3 DATA SELECTION AND METHODOLOGY....................................................115 111.3.1 SAMPLE SELECTION.................................................................... 115 111.3.2 VARIABLE MEASUREMENT............................................................ 118 111.4 LTBP ADOPTION AND MYOPIC EARNINGS MANAGEMENT .................. 126 111.4.1 DESCRIPTIVE STATISTICS.............................................................. 126 111.4.2 MULTIVARIATE ANALYSIS............................................................. 135 111.4.3 REGULATION TRENDS.................................................................. 146 111.4.4 DIFFICULTY OF LTBP DESIGN.....................................................149 111.5 SENSITIVITY ANALYSIS.......................................................................... 154 III.5.1 DETERMINANTS OF LTBP ADOPTION..........................................154 111.5.2 ENDOGENEITY OF LTBP ADOPTION.............................................166 111.5.3 ADDITIONAL ROBUSTNESS ANALYSIS.............................................175 111.6 CONCLUSION........................................................................................ 178 111.7 REFERENCES........................................................................................ 181 111.8 APPENDIX...................................................................................... 195 IV. EMPLOYEE REPRESENTATION ON CORPORATE BOARDS AND ACCOUNTING CONSERVATISM...............................................................215 IV. 1 INTRODUCTION ................................................................................. 217 IV.2 BACKGROUND AND HYPOTHESES DEVELOPMENT .................................. 226 IV.2.1 GERMAN REGULATION ON EMPLOYEE REPRESENTATION ................. 226 IV.2.2 LITERATURE REVIEW...................................................................229 IV.2.3 HYPOTHESES DEVELOPMENT ...................................................... 234 IV.3 DATA SELECTION AND METHODOLOGY...................................................243 IV.3.1 SAMPLE SELECTION....................................................................243 IV.3.2 VARIABLE MEASUREMENT .......................................................... 246 IV.4 CODETERMINATION STRENGTH AND ACCOUNTING CONSERVATISM ........ 253 IV.4.1 DESCRIPTIVE STATISTICS..............................................................253 IV.4.2 MULTIVARIATE ANALYSIS.............................................................258 IV.4.3 PROTECTION OF SPECIFIC INVESTMENTS ........................................ 267 IV.4.4 BOARD CHARACTERISTICS AND CODETERMINATION STRENGTH ............ 273 IV.4.5 OWNERSHIP STRUCTURE AND CODETERMINATION STRENGTH ............. 278 IV.5 SENSITIVITY ANALYSIS..........................................................................282 IV.5.1 ALTERNATIVE MEASURES FOR ACCOUNTING CONSERVATISM ............. 282 IV.5.2 ENDOGENEITY OF CODETERMINATION STRENGTH ............................ 287 IV.5.3 ADDITIONAL ROBUSTNESS ANALYSIS ............................................ 293 IV.6 CONCLUSION........................................................................................294 IV.7 REFERENCES......................................................................................... 297 IV. 8 APPENDIX................................................................................... 310 IV.8A APPENDIX: CONSTRUCTION OF THE CODET STR INDEX AND PRINCIPAL COMPONENT ANALYSIS..........................................................314 V. SUMMARY.......................................................................................... 329 V. APPENDIX 1: SUMMARY IN GERMAN ............................................. 332 V. APPENDIX 2: PRIOR PUBLICATIONS .................................................. 337
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spelling	Hillebrand, Christa Maria Verfasser aut The role of financial reporting properties in the German corporate governance system three empirical essays vorgelegt von Christa Maria Hillebrand (geb. Bauer) Berlin 2016 XVII, 337 Seiten Diagramme txt rdacontent n rdamedia nc rdacarrier Dissertation Freie Universität Berlin 2016 Corporate Governance (DE-588)4419850-4 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Deutschland (DE-588)4011882-4 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Deutschland (DE-588)4011882-4 g Rechnungslegung (DE-588)4128343-0 s Corporate Governance (DE-588)4419850-4 s DE-188 DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029259658&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis
spellingShingle	Hillebrand, Christa Maria The role of financial reporting properties in the German corporate governance system three empirical essays Corporate Governance (DE-588)4419850-4 gnd Rechnungslegung (DE-588)4128343-0 gnd
subject_GND	(DE-588)4419850-4 (DE-588)4128343-0 (DE-588)4011882-4 (DE-588)4113937-9
title	The role of financial reporting properties in the German corporate governance system three empirical essays
title_auth	The role of financial reporting properties in the German corporate governance system three empirical essays
title_exact_search	The role of financial reporting properties in the German corporate governance system three empirical essays
title_full	The role of financial reporting properties in the German corporate governance system three empirical essays vorgelegt von Christa Maria Hillebrand (geb. Bauer)
title_fullStr	The role of financial reporting properties in the German corporate governance system three empirical essays vorgelegt von Christa Maria Hillebrand (geb. Bauer)
title_full_unstemmed	The role of financial reporting properties in the German corporate governance system three empirical essays vorgelegt von Christa Maria Hillebrand (geb. Bauer)
title_short	The role of financial reporting properties in the German corporate governance system
title_sort	the role of financial reporting properties in the german corporate governance system three empirical essays
title_sub	three empirical essays
topic	Corporate Governance (DE-588)4419850-4 gnd Rechnungslegung (DE-588)4128343-0 gnd
topic_facet	Corporate Governance Rechnungslegung Deutschland Hochschulschrift
url	http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=029259658&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
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