Holger Daske is Professor for Accounting and Capital Markets at University of Mannheim. His research interests include capital markets and the intersection of Accounting and Finance. Current work analyzes the economic consequences of the implementation of International Financial Reporting Standards (IFRS) on capital markets worldwide and the impact of firms reporting incentives on actual financial reporting quality. His research is published in leading journals such as the Journal of Accounting Research, the Journal of Business Finance & Accounting, Abacus, Accounting & Business Research and the German Zeitschrift für betriebswirtschaftliche Forschung (ZfbF). Additionally, he is member of the working group “finance accounting” of the Schmalenbach-Gesellschaft and member of the IFRS Advisory Council of the IFRS Foundation.