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Planmäßige Abschreibungen nach IFRS im Lichte der Informationsfunktion

Ernstberger, Jürgen - In: Unternehmensrechnung : Konzeptionen und praktische …, (pp. 87-110). 2004

Persistent link: https://www.econbiz.de/10001962501

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

The value relevance of comprehensive income under IFRS and US GAAP : empirical evidence from Germany

Ernstberger, Jürgen - In: International journal of accounting, auditing and … 5 (2008/09) 1, pp. 1-29

Persistent link: https://www.econbiz.de/10003775600

Analyzing the German accounting triad : "accounting premium" for IAS/IFRS and US GAAP vis-à-vis German GAAP?

Ernstberger, Jürgen; Vogler, Oliver - In: The international journal of accounting : TIJA 43 (2008) 4, pp. 339-386

Persistent link: https://www.econbiz.de/10003800024

Discussion of "Analyzing the German accounting triad : "accounting premium" for IAS/IFRS and US GAAP vis-à-vis German GAAP"

Cready, William M. - In: The international journal of accounting : TIJA 43 (2008) 4, pp. 387-393

Persistent link: https://www.econbiz.de/10003800029

Reply do the discussion of "Analyzing the German accounting triad : "accounting premium" for IAS/IFRS and US GAAP vis-à-vis German GAAP?"

Ernstberger, Jürgen; Vogler, Oliver - In: The international journal of accounting : TIJA 43 (2008) 4, pp. 394-397

Persistent link: https://www.econbiz.de/10003800036

Enforcement of accounting standards in Europe : capital-market-based evidence for the two-tier mechanism in Germany

Hitz, Jörg-Markus; Ernstberger, Jürgen; Stich, Michael - In: European accounting review 21 (2012) 2, pp. 253-281

Persistent link: https://www.econbiz.de/10009568086

Economic consequences of accounting enforcement reforms : the case of Germany

Ernstberger, Jürgen; Stich, Michael; Vogler, Oliver - In: European accounting review 21 (2012) 2, pp. 217-251

Persistent link: https://www.econbiz.de/10009568088

Implications of the mandatory transition from national GAAP to IFRS : empirical evidence from Germany

Haller, Axel; Ernstberger, Jürgen; Froschhammer, Matthias - In: Advances in accounting : a research annual 25 (2009) 2, pp. 226-236

Persistent link: https://www.econbiz.de/10008702532

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

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/10003716138