Browsing BI Open by Author "Biehl, Henrike"

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The real effects of financial reporting: Evidence and suggestions for future research

Biehl, Henrike; Bleibtreu, Christopher; Stefani, Ulrike (Journal article; Peer reviewed, 2024)

This article systematically reviews 94 accounting and finance studies that address the real effects of financial reporting. Whereas the effects of financial reporting on capital suppliers’ decisions traditionally have ...