Paul Pronobis

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: In this article, the authors examined whether and how top management internationalization is associated with accounting quality and found that CFO's international education and international work experience are important factors in higher accounting quality.

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.

TL;DR: In this article, the authors examined the effect of voluntary adoption of the eXtensible Business Reporting Language (XBRL) on price and non-price terms of loan contracting.