Empirical accounting research [Elektronische Ressource] : three essays with intersections to management and corporate governance / Tolga Davarcioglu. Gutachter: Joachim Gassen ; Joachim Schwalbach

Empirical accounting research ─ Three essays with intersections to management and corporate govern-ance D I S S E R T A T I O N zur Erlangung des akademischen Grades doctor rerum politicarum (Doktor der Wirtschaftswissenschaft) eingereicht an der Wirtschaftswissenschaftlichen Fakultät der Humboldt-Universität zu Berlin von Diplom-Ökonom Tolga Davarcioglu Präsident der Humboldt-Universität zu Berlin: Prof. Dr. Jan-Hendrik Olbertz Dekan der Wirtschaftswissenschaftlichen Fakultät: Prof. Oliver Günther, Ph.D. Gutachter: 1. Prof. Dr. Joachim Gassen 2. Prof. Dr. Joachim Schwalbach Tag des Kolloquiums: 22.07.2011 To the reader Historically, German financial accounting and reporting was geared towards regulatory requirements like taxation and dividend pay-outs. In recent years, German public firms started adopting internationally accepted financial accounting standards to signal their commitment to capital market communication. Nowadays, German financial accounting and reporting is trying to meet multiple objectives: It is used as a communication device to shareholders while at the same time it remains instrumental in regulatory settings like, e.g. taxation. Also, financial accounting is a key ingredient to many issues of cor-porate governance. The dissertation thesis of Tolga Davarcioglu reflects this multi-objective nature by in-vestigating the phenomenon of financial accounting from different angles.