Accounting quality has always been a central element of accounting research. This research focus includes the examination of the economic analysis of earnings quality and disclosure quality.
The analysis of corporate earnings management is an essential part of this research area, particularly in view of the fact that earnings figures are an essential indicator for shareholders, investors and other stakeholders in assessing the performance of a company.
Theoretical points of reference are not only sought in the classical economic theories and approaches, but communication science aspects are also integrated into the research in an interdisciplinary manner.
This focus, for example, is devoted to the question of which determinants can be identified in the context of voluntary corporate reporting. The focus is on different business reports for analysis, so not only annual financial statements, but also components of sustainability reporting and media voluntary corporate information are examined.