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
Document Type:	Doctoral dissertation
Year of publication:	2023
Place of publication:	Mannheim
University:	Universität Mannheim
Evaluator:	Simons, Dirk
Publication language:	English
Institution:	Business School > ABWL u. Rechnungswesen (Simons 2004-)
Subject:	330 Economics
Keywords (English):	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.