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Marktpreisrisiko-Reporting bei Nichtfinanzinstituten nach IFRS 7 : empirische Befunde zum Einsatz von Value at Risk und Sensitivitätsanalysen bei kapitalmarktorientierten Unternehm...
Fürst, Benedikt; Henselmann, Klaus; Klein, Martin - 2009
The paper shows the ways of disclosing financial risks by IFRS 7 and certain types of sensitivity analysis. The … companies on Germany`s DAX, MDAX, SDAX and TecDAX are analyzed for the years 2007 and 2008. -- Risikoberichterstattung ; IFRS 7 … ; Disclosure ; Risk Management ; Monte-Carlo Simulation ; IFRS 7 …
Persistent link: https://www.econbiz.de/10003935070
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The Cross-Country Comparability of IFRS Earnings and Book Values : Evidence from France and Germany
Liao, Qing - 2012
accordance with EU-endorsed International Financial Reporting Standards (IFRS) in an effort to increase the comparability of … financial information across EU Member States. While some expect IFRS reporting to increase the comparability of financial … information across the EU, others argue that comparability is unlikely because IFRS implementation will vary conditional on …
Persistent link: https://www.econbiz.de/10013112946
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Prognoseeignung des Prognoseberichts? : eine empirisch gestützte Diskussion vor dem Hintergrund aktueller Änderungen im DRS 15 und der geplanten Umsetzung des ED "Management Commen...
Henselmann, Klaus; Klein, Martin; Raschdorf, Florian - 2010
In today's uncertain financial climate it is particularly important for entities to explain their financial performance relative to their expectations. Therefore, the paper analyzes the quality and quantity of management reporting in Germany's publicly traded MDAX and SDAX companies using a...
Persistent link: https://www.econbiz.de/10003948436
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Aligning Financial and Management Accounting Policies : What Drives Integration? Empirical Evidence from German IFRS 8 Segment Reports
Schmidt, Martin - 2017
, and leverage. The hypotheses are tested using IFRS 8 segment report data from a large sample of 175 German publicly listed …
Persistent link: https://www.econbiz.de/10012967313
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Comparability effects of mandatory IFRS adoption
Cascino, Stefano; Gassen, Joachim - 2012 - This version: December 2011, First version: September 2008
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/10009487339
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How Does Financial Reporting Regulation Affect Firms’ Banking?
Breuer, Matthias - 2018
reporting regulation reduces firms' reliance on concentrated and local bank relationships and increases banks' reliance on firms …
Persistent link: https://www.econbiz.de/10012937111
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Earnings Management to Avoid Additional Disclosures : Evidence from Germany
Werner, Joerg R. - 2014
This paper takes advantage of a regulation in Europe that allows member states to prescribe lighter reporting requirements for smaller unlisted firms. Under this framework firm size is measured using three variables – total assets, revenues, and number of employees – over which firms have...
Persistent link: https://www.econbiz.de/10013063660
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Value-Relevant Disclosures (Value Reporting) : Conceptual Framework and Evidence from German Listed Companies
Schultze, Wolfgang - 2008
The objective of this paper is threefold. First we develop a comprehensive framework for valuerelevant disclosures (Value Reporting)to serve as the theoretical background for Business Reporting in order to give guidance for preparers and standard setters in their task to structure the...
Persistent link: https://www.econbiz.de/10012724427
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Changes in the climate-related disclosure of German listed companies during the first years of the new reporting standard
Leicht, Julia Bettina; Leicht, Maximilian - In: Future Business Journal 8 (2022), pp. 1-12
The relevance of climate or environment-related reporting has been increasing over the years. Since 2017, the Non-Financial Statement (NFS) has been part of the German reporting of listed companies. In this context, this academic paper examines the development of climate-related disclosure...
Persistent link: https://www.econbiz.de/10013273708
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Enforcement in der Rechnungslegung : eine empirische Untersuchung der HDAX 110-Unternehmen
Henselmann, Klaus; Klein, Martin; Schmidt, Mark - 2009
The Financial Reporting Enforcement Panel (FREP) has been examining financial reporting of companies listed in the regulated market in Germany since 1.7.2005. The paper analyzes the enforcement disclosure quality between 2006 and 2008 by comparing the published activity reports of the panel with...
Persistent link: https://www.econbiz.de/10003935072