Albertus-Magnus-Platz
Department of Accounting and Auditing
50931 Koeln
Germany
University of Cologne
SSRN RANKINGS
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Rating, rating agencies, systemic risk, reporting incentives, reporting, credit quality, asymmetric information, credit
capital maintaince, legal capital, solvency test, creditor protection, profit distribution
Standard Competition, Accounting Standard Setting, Evolutionary Games, Critical Masses, Spontaneous Order
new economy, accounting standards, intangible assets, information goods
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Conceptual framework, Decision usefulness, Objectives of financial reporting, Performance measurement, Stewardship, Valuation usefulness
