Defense of Anisa Vrenozi

On February 3rd, 2022, Anisa Vrenozi successfully defended her Doctoral thesis “Accounting & Innovation – Accounting Conservatism, Financing Opportunities & Earnings Management: Theoretical Insights & Empirical Evidence” at the University of Graz, supervised by CAR’s Ralf Ewert and Alfred Wagenhofer. Anisa was a DART student for four years and an active participant in several DART and international seminars. Anisa’s thesis studies the relation between accounting and innovation. First, she evaluated the position of current analytical and empirical literature. Second, she analytically analyzed the role of accounting in financing innovation via debt. Third, she empirically analyzed the effect of earnings management opportunities on the innovation output of firms.