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Kapitalkosten vor Steuern - Das CAPM des IAS 36 (Pre-Tax Discount Rates - The CAPM Implied by IAS 36)
Salewski, Marcus - 2013
Für die Zwecke der Nutzungswertbestimmung nach IAS 36 Impairment of Assets sind die Cashfl ows, die aus der künftigen Nutzung des betrachteten Vermögenswerts und dessen Abgang erwartet werden, mit einem Vorsteuer-Diskontsatz abzuzinsen, der unabhängig von der Kapitalstruktur des...
Persistent link: https://www.econbiz.de/10013089337
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Political Economy of Accounting - Previous and Potential Research from the Perspective of a Lobbying Approach
Zülch, Henning; Gebhardt, Ronny; Hoffmann, Sebastian - 2010
Particularly in the field of German research tradition concerning financial accounting thoughts about interpretation and development of standards are focal points. Along with the appearance of the information economics it became apparent that financial accounting is not only a technical vehicle...
Persistent link: https://www.econbiz.de/10014193680
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The Reliability of Investment Property Fair Values Under IFRS
Nellessen, Thomas - 2010
Purpose - The valuation of property companies and fair value accounting for investment properties under IFRS are … therefore can easily be determined, as under IFRS investment property is often re-ported using a fair value approach. This paper …
Persistent link: https://www.econbiz.de/10013136005
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The Predictive Power of Comprehensive Income and its Individual Components Under IFRS
Pronobis, Paul - 2012
institutional setting of German IFRS firms. The results could be relevant for the standard setters IASB and FASB and their joint …
Persistent link: https://www.econbiz.de/10013116252
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Does Enforcement Change Earnings Management Behavior? Evidence from the EU after Mandatory IFRS Adoption
Ebner, Germar - 2015
several EU member states in the years following mandatory IFRS adoption. Specifically, we are interested in the question …
Persistent link: https://www.econbiz.de/10013011056
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The Granting of Loans by German Banks to SMES Against the Back-Ground of International Financial Reporting
Burghardt, Stephan T. - 2010
an enterprise. It aims to argue that SMEs reporting according to IFRS can – in some cases – benefit from better credit … can be a motivation for SMEs to change the system of financial reporting from German-GAAP to IFRS. Surprisingly …, enterprises can in some cases even expect a “rating bonus” in the pricing of the credit, if they provide an IFRS statement instead …
Persistent link: https://www.econbiz.de/10013146298
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The Reliability of Investment Property Fair Values Under IFRS
Zülch, Henning - 2010
The valuation of property companies and fair value accounting for investment properties under IFRS are closely … easily be determined, as under IFRS investment property is reported using a fair value approach. This paper examines the …
Persistent link: https://www.econbiz.de/10013143368
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The Association between Executive Turnover and Financial Misreporting : Evidence from Germany
Hoeltken, Matthias - 2016
This paper investigates personal consequences for management executives in the context of financial misreporting exposed by German enforcement institutions. More specifically, we examine CEO and CFO turnover in the context of an error announcement. By doing so, we compare 103 firms that issued...
Persistent link: https://www.econbiz.de/10013005097
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Differences in Auditing Practices - A Comparative Study of Audit Tenure Effects on Audit Quality between Germany and the United States
Krauss, Patrick - 2014
Using a matched sample of 1,806 firm-year observations from Germany and the United States over the sample period of 2005 to 2010, this paper examines audit practice differences between both countries. Our empirical results show qualitative similar results with regard to audit tenure effects on...
Persistent link: https://www.econbiz.de/10013067061
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The Development of Earnings Quality in Germany and its Implication for Further Research
Pronobis, Paul - 2014
This paper investigates the development of earnings quality for a sample of 5,817 firm years during the period between 1997 and 2006 using seven different measures (accounting- and market-based). As a result, overall earnings quality of German firms improves over time. However, the measures of...
Persistent link: https://www.econbiz.de/10013070138