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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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Comparability effects of mandatory IFRS adoption
Cascino, Stefano; Gassen, Joachim - 2012
The mandatory adoption of IFRS by many countries worldwide fuels the expectation that financial accounting information … of mandatory IFRS adoption on the comparability of financial accounting information around the world. Using two … comparability proxies based on De Franco et al. [2011], our results suggest that the overall comparability effect of mandatory IFRS …
Persistent link: https://www.econbiz.de/10010281535
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Die Bilanzierung originärer Finanzinstrumente im Jahresabschluss nach HGB und IFRS: Derzeitige Praxis und zentrale Problemlage für unternehmensexterne Adressaten
Schäfer, Henry; Kuhnle, Oliver - 2007
Der Jahresabschluss gehört zu den wichtigsten Informationsquellen von Aufsichts- und Betriebsräten. Er zeigt u. a., über welche bilanziellen Vermögenswerte ein Unternehmen verfügt und wie es dieses Vermögen finanziert hat.Da sich Unternehmen finanzielle Mittel für Investitionen immer...
Persistent link: https://www.econbiz.de/10011315123
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Applying Benford's Law to individual financial reports: An empirical investigation on the basis of SEC XBRL filings
Henselmann, Klaus; Scherr, Elisabeth; Ditter, Dominik - 2013
The business reporting standard XBRL offers the opportunity to easily extract and analyze a sufficient number of monetary items out of single annual reports for statistical analysis purposes. Using XBRL 10-K reports filed with the SEC EDGAR system, we derive first digit distributions for single...
Persistent link: https://www.econbiz.de/10010327520
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A Simple Accounting-based Valuation Model for the Debt Tax Shield
Scholze, Andreas - In: BuR - Business Research 3 (2010) 1, pp. 37-47
This paper describes a simple way to integrate the debt tax shield into an accounting-based valuation model. The market value of equity is determined by forecasting residual operating income, which is calculated by charging operating income for the operating assets at a required return that...
Persistent link: https://www.econbiz.de/10010421346
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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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Analyzing the interest rate risk of banks using time series of accounting-based data: evidence from Germany
Wilkens, Marco; Memmel, Christoph; Entrop, Oliver; … - 2008
This paper describes the first thorough analysis of the interest risk of German banks on an individual bank level. We develop a new method that is based on time series of accountingbased data to quantify the interest risk of banks and apply it to analyze the German banking system. We find...
Persistent link: https://www.econbiz.de/10010295938
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Pensionsverpflichtungen in der Rechnungslegung: Abbildung der betrieblichen Altersvorsorge nach IFRS, HGB und US-GAAP
Sellhorn, Thorsten - 2007
Die Auseinandersetzung mit Pensionsverpflichtungen gehört zu den Kontrollaufgaben des Aufsichtsrates, und bei der Ausgestaltung der betrieblichen Altersvorsorge besitzt der Betriebsrat ein gesetzliches Mitbestimmungsrecht. Als Informationsgrundlage steht Aufsichts- und Betriebsräten für die...
Persistent link: https://www.econbiz.de/10011315120
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The "financial bath" hypothesis: An empirical investigation
Salomo, Sören; Leker, Jens - 1997
This article examines the influence of CEO changes in large German companies manifested in their financial statements during three defined phases of the turnover process. It is shown that the conflicting results in previous research might have stemmed from not differing among turnover reasons....
Persistent link: https://www.econbiz.de/10011583025
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Zur Diagnose von Konzernkrisen auf der Basis qualitativer Angaben im Jahresabschluß
Bötzel, Stefan; Hauschildt, Jürgen - 1993
Statistical analysis of financial statements has reached a high degree of sophistication. But Consolidated financial statements of a group of companies seem to be resistent against these attempts. Analysts suspect that these statements can legally be manipulated to such an extent that they...
Persistent link: https://www.econbiz.de/10011594598