Henning Zülch

TL;DR: In this paper, the authors examined the predictive power of comprehensive income and its individual components within the homogenous institutional setting of German IFRS firms and found no evidence that comprehensive income has a superior predictive power for future firm operating performance than net income.

TL;DR: Salewski et al. as discussed by the authors investigated the association between corporate social responsibility and the degree of earnings management and reported bad news less timely and lower quality accruals, and found that companies with high social responsibility ratings are more likely to engage in earnings management.

TL;DR: In this paper, the authors examine the relationship between CEOs' short-term cash bonuses and the amount of goodwill recognized in IFRS acquisitions and find that with increasing cash bonus intensity managers recognize more goodwill.

TL;DR: In this article, the authors examined the predictive power of comprehensive income and its individual components within the homogenous institutional setting of German IFRS firms and found no evidence that comprehensive income has a superior predictive power for future firm operating performance than net income.

TL;DR: In this article, the authors investigated the relationship between abnormal audit fee pricing and audit quality and showed that positive abnormal audit fees are negatively associated with audit quality. But, they also pointed out that the audit fee premium is a significant indicator of compromised auditor independence due to economic auditor-client bonding.