Uncovering the undisclosed – essays in accounting using large-scale survey data of firm decision-makers in Germany

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URN:	urn:nbn:de:bsz:180-madoc-658216
Dokumenttyp:	Dissertation
Erscheinungsjahr:	2023
Ort der Veröffentlichung:	Mannheim
Hochschule:	Universität Mannheim
Gutachter:	Simons, Dirk
Sprache der Veröffentlichung:	Englisch
Einrichtung:	Fakultät für Betriebswirtschaftslehre > ABWL u. Rechnungswesen (Simons 2004-)
Fachgebiet:	330 Wirtschaft
Freie Schlagwörter (Englisch):	accounting , disclosure
Abstract:	In the past, much of the empirical research conducted in the field of accounting has focused on publicly available archival data sources. Besides the obvious advantage that archival data is more easily accessible, it has the advantage of showing revealed preferences and is, of course, useful and appropriate for a variety of questions. However, the exclusive use of archival data for accounting research also comes with some constraints. With this in mind, the purpose of this dissertation is to show how survey data can be used to answer research questions in accounting and how it can overcome some of the drawbacks of archival data.