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The value relevance of comprehensive income under IFRS and US GAAP : empirical evidence from Germany

Ernstberger, Jürgen - In: International journal of accounting, auditing and … 5 (2008/09) 1, pp. 1-29

Persistent link: https://www.econbiz.de/10009854567

BILANZRECHT UND BETRIEBSWIRTSCHAFT - Global Reporting Initiative -- Internationale Leitlinien zur Erstellung von Nachhaltigkeitsberichten

Haller, Axel; Ernstberger, Jürgen - In: Betriebs-Berater : BB ; Recht, Wirtschaft, Steuern 61 (2006) 46, pp. 2516-2524

Persistent link: https://www.econbiz.de/10007384690

Reply to the discussion of “Analyzing the German Accounting Triad — ‘Accounting Premium’ for IAS-IFRS and U.S. GAAP Vis-à-vis German GAAP?

Ernstberger, Jürgen; Vogler, Oliver - In: The international journal of accounting : TIJA 43 (2008) 4, pp. 394-397

Persistent link: https://www.econbiz.de/10008149233

Analyzing the German accounting triad — “Accounting Premium” for IAS-IFRS and U.S. GAAP vis-à-vis German GAAP?

Ernstberger, Jürgen; Vogler, Oliver - In: The international journal of accounting : TIJA 43 (2008) 4, pp. 339-386

Persistent link: https://www.econbiz.de/10008149235

Analysts' forecast accuracy in Germany : the effect of different accounting principles and changes of accounting principles

Ernstberger, Jürgen; Krotter, Simon; Stadler, Christian - In: Business research : BuR ; official open access journal … 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 a homogenous institutional framework. Our findings suggest that the forecast accuracy is higher for estimates based on IFRS or US GAAP data than for forecasts based on German...

Persistent link: https://www.econbiz.de/10009958972

Market Reactions to Increased Reliability of Sustainability Information

Lackmann, Julia; Ernstberger, Jürgen; Stich, Michael - In: Journal of business ethics : JOBE 107 (2012) 2, pp. 111-129

Persistent link: https://www.econbiz.de/10009978012

Christopher W. Nobes - Current Debates in International Accounting

Ernstberger, Jürgen - In: The accounting review : a journal of the American … 87 (2012) 3, pp. 1091-1095

Persistent link: https://www.econbiz.de/10009981132

Implications of the mandatory transition from national GAAP to IFRS : empirical evidence from Germany

Haller, Axel; Ernstberger, Jürgen; Froschhammer, Matthias - In: Advances in accounting : a research annual 25 (2009) 2, pp. 226-236

Persistent link: https://www.econbiz.de/10009897621

How do firm- and country-level governance mechanisms affect firms’ disclosure?

Ernstberger, Jürgen; Grüning, Michael - In: Journal of accounting and public policy 32 (2013) 3, pp. 50-67

Persistent link: https://www.econbiz.de/10010112188

Determinants and consequences of applying value-based performance measures : the German evidence

Ernstberger, Jürgen; Egger, Florian; Giebelstein, Matthias - In: International journal of accounting, auditing and … 6 (2010) 2/3, pp. 224-248

Persistent link: https://www.econbiz.de/10009854589