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Who do you trust while bubbles grow and blow? A comparative analysis of the explanatory power of accounting and patent information for the market values of German firms
Reitzig, Markus; Ramb, Fred - 2004
We present a theoretical and empirical analysis of the fitness of national German (German Commercial Code - Handelsgesetzbuch (HGB)) and international (IAS and US-GAAP) accounting information, as well as European patent data to explain the market values of German manufacturing firms. For the...
Persistent link: https://www.econbiz.de/10010295644
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Comparing the value revelance of R&D reporting in Germany: standard and selection effects
Ramb, Fred; Reitzig, Markus - 2005
On the basis of accounting and market data for firms and groups listed on German stock exchanges between 1997 and 2003, we show that the value relevance of R&D information under German accounting standards can be superior to that provided by US-GAAP and IAS. The results, obtained while...
Persistent link: https://www.econbiz.de/10010295781
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Investigating the determinants of experts' tax aggressiveness: Experience and personality traits
Blaufus, Kay; Zinowsky, Tim - 2013
This study analyzes how the Big Five personality traits and professional experience affect the aggressiveness of tax preparers' recommendations. To this aim, we conduct a survey among tax professionals of a Big Four accounting firm and tax students. Using treatment-effects regressions, we find...
Persistent link: https://www.econbiz.de/10010327260
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Financial information disclosure
Nassreddine, Garoui - In: Cogent Economics & Finance 3 (2015) 1, pp. 1-9
The purpose of this paper is to examine determinants of financial information disclosure by Tunisian companies. The methodology is based on qualitative approach, using the cognitive mapping technique. To take into account the specificities of the Tunisian economic, we felt that it is essential...
Persistent link: https://www.econbiz.de/10011559161
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Accounting Policies and Financial Analysis Interdependences - Empirical Evidence
Serdarevic, Nino - In: Economic Review: Journal of Economics and Business 09 (2011) 1, pp. 17-30
published outcomes of an internationally organized research on financial reports usefulness,recommending enforced usage of …
Persistent link: https://www.econbiz.de/10011985049
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The effect of R&D expenses on earnings and market value
Pazarzi, Georgia; Sorros, John - In: SPOUDAI - Journal of Economics and Business 68 (2018) 2/3, pp. 39-47
The aim of this paper is to examine the effect that Research and Development (R&D) expenditures have on a company …
Persistent link: https://www.econbiz.de/10011994287
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Value creation in M&A transactions, conference calls, and shareholder protection
Fraunhoffer, Robert; Kim, Ho Young; Schiereck, Dirk - In: International Journal of Financial Studies 6 (2018) 1, pp. 1-21
in the subsamples of industries with a focus on research and development (R&D). …
Persistent link: https://www.econbiz.de/10011996071
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Systemes Comptables Dans Le Contexte De La Mondialisation
Hutanu, Loredana Oana - In: CES Working Papers 5 (2013) 3, pp. 388-397
La comptabilité joue un rôle important dans les politiques économiques nationales et internationales et analysées dans le contexte de la mondialisation économique, l’harmonisation des normes comptables, a donné lieu au fil du temps, a une source continue de controverse. L'évolution de...
Persistent link: https://www.econbiz.de/10012017086
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Review on tax research in accounting: Is the information given by U.S. GAAP income taxes also provided by IFRS?
Frey, Lisa; Engelhard, Lisa - 2017
In this paper, we present a review of tax research in accounting. We outline U.S. GAAP accounting rules for the … following four income tax notes and survey the area of research literature dealing with the information content provided by U … IFRS standards and offer which we believe are interesting avenues for future research on the information on tax notes …
Persistent link: https://www.econbiz.de/10011854266
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Perceptions of professionals interested in accounting and auditing about acceptance and adaptation of global financial reporting standards
Bozkurt, Orhan; İslamoğlu, Mehmet; Öz, Yaşar - In: Journal of Economics, Finance and Administrative Science 18 (2013) 34, pp. 16-23
a reference. This study contains evaluations related to the results of research on the thoughts & perceptions of the … as national financial reporting standards. As a result of the research, it was determined that those interested in …
Persistent link: https://www.econbiz.de/10011859342