Forschung

Our research focuses on the use and design of accounting information for performance evaluation, incentive contracting and decision-making.

Research topics include:

  • Corporate Governance
  • Earnings Management
  • Financial Statements Analysis and Firm Valuation
  • Financial Reporting Systems
  • Incentive and Performance Measurement System Design
  • Psychological Repercussions of Accounting and Performance Measurement Systems
  • Transfer pricing
  • Balance Scorecard and Nonfinancial Performance Measures
  • Impairment of Financial Assets