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Does Enforcement Change Earnings Management Behavior? Evidence from the EU after Mandatory IFRS Adoption
Ebner, Germar - 2015
whether accounting quality – proxied by several earnings management metrics – improved in countries with substantive changes … effectiveness of accounting enforcement in the EU …
Persistent link: https://www.econbiz.de/10013011056
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The Reliability of Investment Property Fair Values Under IFRS
Nellessen, Thomas - 2010
' share prices and to the stream of accounting literature that investigates fair value accounting. Design/methodology …Purpose - The valuation of property companies and fair value accounting for investment properties under IFRS are …
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
This study examines the predictive power of comprehensive income and its individual components within the homogenous institutional setting of German IFRS firms. The results could be relevant for the standard setters IASB and FASB and their joint project “Financial Statement Presentation”. We...
Persistent link: https://www.econbiz.de/10013116252
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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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The Granting of Loans by German Banks to SMES Against the Back-Ground of International Financial Reporting
Burghardt, Stephan T. - 2010
the perceptions of German banks.Design/methodology/approach – The study uses the results of a written questionnaire which … accounting environment (concerning IFRS as well as the German Commercial Code) the findings have to be re-examined by future …
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 …
Persistent link: https://www.econbiz.de/10013143368
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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
the increased process of accounting and audit harmonization worldwide have led to quite some similarities in auditing …
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
1997 and 2006 using seven different measures (accounting- and market-based). As a result, overall earnings quality of … quality. These findings are tested by taking firm-specific accounting style into consideration using firm fixed effects …
Persistent link: https://www.econbiz.de/10013070138
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Abnormal Audit Fees and Audit Quality : Initial Evidence from the German Audit Market
Krauss, Patrick - 2015
This study investigates the economic auditor-client dependency issue by examining the association between abnormal audit fee pricing and audit quality. Our study is the first to analyze this phenomenon empirically for the institutional setting of German IFRS firms by using a sample of 2,334...
Persistent link: https://www.econbiz.de/10013038760
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Determinants of Investor Reactions to Error Announcements - Evidence from Germany
Ebner, Germar - 2015
This paper contributes to the understanding of the German two-tiered enforcement set-up. The first tier is represented by the private review panel FREP, which has been investigating IFRS financial statements since 2005 and ensures consistent and faithful application of the latter. The German...
Persistent link: https://www.econbiz.de/10013025760