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Auswirkungen des Wechsels auf IFRS und US-GAAP auf die Gewinnprognosen von Analysten. Empirische Analyse in Anlehnung an Ernstberger/Krotter/Stadler (2008)
Paarz, Roland - 2010
ausschließlich befreienden Konzernabschluss nach HGB auf den Konzernabschluss nach IFRS wechseln. Ziel dieser Untersuchung ist, die …
Persistent link: https://www.econbiz.de/10010427781
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A multi-factor model for the valuation and risk management of demand deposits
Dewachter, Hans; Lyrio, Marco; Maes, Konstantijn - 2006
How should we value and manage deposit accounts where deposits have a zero contractual maturity, but which, in practice, remain stable through time and are remunerated below market rates? Does the economic value of the deposit account differ from the face value and can we reliably measure it? To...
Persistent link: https://www.econbiz.de/10011506605
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The Valuation of Employee Stock Options - How Good Is the Standard?
Raupach, Peter - 2003
This study contributes to the valuation of employee stock options (ESO) in two ways: First, a new pricing model is presented, admitting a major part of calculations to be solved in closed form. Designed with a focus on good replication of empirics, the model fits with publicly observable...
Persistent link: https://www.econbiz.de/10010316309
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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 … IFRS or US GAAP data than for forecasts based on German GAAP data. Moreover, in the year of switching from German GAAP to …
Persistent link: https://www.econbiz.de/10010421323
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Berücksichtigung von Börsenkursen bei der Ermittlung von Barabfindungen im Rahmen von aktienrechtlichen Strukturmaßnahmen
Henselmann, Klaus; Schrenker, Claudia; Winkler, Nadine - 2010
Due to judicial decisions the stock market prices are deemed to be the lower value limit in determining the compensations within structural measures according to German stock corporation law (e.g. squeeze-out of minority stockholders). By applying other valuation methods, in particular the...
Persistent link: https://www.econbiz.de/10010304302
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The Cost of Employee Stock Options
Raupach, Peter - 2003
This paper determines the cost of employee stock options (ESOs) to shareholders. I present a pricing method that seeks to replicate the empirics of exercise and cancellation as good as possible. In a first step, an intensity-based pricing model of El Karoui and Martellini is adapted to the needs...
Persistent link: https://www.econbiz.de/10010316271
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Effect of international financial reporting standard (IFRS) adoption on earnings value relevance of quoted Nigerian firms
Odoemelam, Ndubuisi; Okafor, Regina G.; Ofoegbu, N. Grace - In: Cogent Business & Management 6 (2019), pp. 1-22
In this study, we examine the effect of IFRS adoption on the earnings value relevance of quoted Nigerian firms. Using a … sample of 101 firms (1212 firms-year observation) that are quoted on or before 2006, and have adopted IFRS from 2006 to 2017 …, equal to the product of earnings per share (EPS) and IFRS dummy variable, into the basic Ohlson model. The paper uses the …
Persistent link: https://www.econbiz.de/10012117442
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The impact of K-IFRS adoption on the value relevance of accounting information
Ji, Hyunmi - In: Global Business & Finance Review (GBFR) 22 (2017) 2, pp. 90-97
Persistent link: https://www.econbiz.de/10012286629
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The implication of IFRS financial instruments disclosure on value relevance
Alsarayreh, Taleb; Altarawneh, Mohammad Saleh; Eltweri, … - In: Journal of Risk and Financial Management 15 (2022) 10, pp. 1-17
London Stock Exchange from 2007 to 2019. This study focuses on the adoption of IFRS.7 and IAS.32 disclosure standards, in …
Persistent link: https://www.econbiz.de/10014332677
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Constructing accounting uncertainity estimates variable
Serdarevic, Nino - In: e-Finanse: Financial Internet Quarterly 8 (2012) 3, pp. 62-75
revaluations. I draw special attention to recent IFRS convergences to US GAAP, especially in harmonizing with FAS 130 Reporting …
Persistent link: https://www.econbiz.de/10011551376