Search Results - person:"Krotter, Simon"

Three Comments on Schmautz/Lampenius, Net Value Created : Measuring a Non-Life Insurer's Performance, ZVersWiss (2013), 237-255

Krotter, Simon - 2018

The paper of Schmautz/Lampenius consists of two parts. First, the authors describe the performance measure Net Value Created (NVC). The concept is then applied to an insurance company. We have two comments on the first part and one on the second part

Persistent link: https://www.econbiz.de/10012924765

A comment on Schmautz/Lampenius: Net value created : measuring a non-life insurer's performance

Krotter, Simon; Schüler, Andreas - In: Zeitschrift für die gesamte Versicherungswissenschaft … 104 (2015) 3, pp. 285-286

Persistent link: https://www.econbiz.de/10011407181

Reply to the comment

Schmautz, Matthias; Lampenius, Niklas - In: Zeitschrift für die gesamte Versicherungswissenschaft … 104 (2015) 3, pp. 287

Persistent link: https://www.econbiz.de/10011407182

Analysts' Forecast Accuracy in Germany: The Effect of Different Accounting Principles and Changes of Accounting Principles

Ernstberger, Jürgen; Krotter, Simon; Stadler, Christian - 2008

This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts’ forecast accuracy in a homogenous institutional framework. Our findings suggest that the forecast accuracy is higher for estimates based on IFRS or US GAAP data than for forecasts based on German...

Persistent link: https://www.econbiz.de/10009447490

Analysts' Forecast Accuracy in Germany: The Effect of Different Accounting Principles and Changes of Accounting Principles

Ernstberger, Jürgen; Krotter, Simon; Stadler, Christian - In: BuR - Business Research 1 (2008) 1, pp. 26-53

This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts' forecast accuracy in a homogenous institutional framework. Our findings suggest that the forecast accuracy is higher for estimates based on IFRS or US GAAP data than for forecasts based on German...

Persistent link: https://www.econbiz.de/10010421323

Analysts' forecast accuracy in Germany : the effect of different accounting principles and changes of accounting principles

Ernstberger, Jürgen; Krotter, Simon; Stadler, Christian - In: Business research 1 (2008) 1, pp. 26-53

Persistent link: https://www.econbiz.de/10003716138

Analysts' Forecast Accuracy in Germany: The Effect of Different Accounting Principles and Changes of Accounting Principles

Ernstberger, Jürgen; Krotter, Simon; Stadler, Christian - In: BuR - Business Research 1 (2008) 1, pp. 26-53

Persistent link: https://www.econbiz.de/10010615527

Analysts' forecast accuracy in Germany : the effect of different accounting principles and changes of accounting principles

Ernstberger, Jürgen; Krotter, Simon; Stadler, Christian - In: Business research : BuR ; official open access journal … 1 (2008) 1, pp. 26-53

Persistent link: https://www.econbiz.de/10009958972

Empirische Ermittlung von Eigen-, Fremd- und Gesamtkapitalkosten : eine Untersuchung deutscher börsennotierter Aktiengesellschaften

Krotter, Simon; Schüler, Andreas - In: Schmalenbachs Zeitschrift für betriebswirtschaftliche … 65 (2013) 6, pp. 390-433

Persistent link: https://www.econbiz.de/10010126377

Durchbrechungen des Kongruenzprinzips und Residualgewinne : broken link between accounting and finance?

Krotter, Simon - 2006

Persistent link: https://www.econbiz.de/10003336031