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The impact of managerial ownership, monitoring and accounting standard choice on accrual mispricing

Gegenfurtner, Bernhard; Ampenberger, Markus; Kaserer, … - 2009

We analyse to what extent the accrual anomaly is related to the choice of the accounting system as well as firm … first corroborate former results indicating that the accrual anomaly is also present in Germany. However, this anomaly seems … reduce the accrual anomaly, shareholder monitoring is not. Apart from offering evidence related to the cross …

Persistent link: https://www.econbiz.de/10003850495

QIS4 : Konzeption des Gesamtbilanzansatzes für Schaden-Unfallversicherer ; Analyse und Beurteilung

Schradin, Heinrich R.; Ehrlich, Kathleen - 2009

Persistent link: https://www.econbiz.de/10009548505

Tax-Optimal Step-Up and Imperfect Loss Offset

Diller, Markus - 2012

valuation in the presence of taxation. However, the known models usually assume a perfect loss offset. If this assumption is … - under specific conditions - at a later point in time. Firm values may be considerably lower under imperfect loss offset …

Persistent link: https://www.econbiz.de/10013106189

Empirische Analyse des Offenlegungszeitpunkts von Jahresabschlüssen nach dem EHUG

Henselmann, Klaus; Kaya, Devrimi - 2008

The paper analyses the timing of disclosing financial statements for small and medium enterprises (SME) in Germany in 2007 and 2008. Comparisons of different regional areas and different company sizes are made and possible explanations for the results discussed. -- Rechnungslegungspolitik ;...

Persistent link: https://www.econbiz.de/10003803692

The Effect of Internal Control and Risk Management Regulation on Earnings Quality : Evidence from Germany

Brown, Nerissa C. - 2014

German firms experience an increase in timely loss recognition and a decrease in earnings smoothing after KTG. We also find … some evidence of a decrease in loss avoidance behavior. Additional analyses show that the sensitivity of capital investment …

Persistent link: https://www.econbiz.de/10012709590

Behandlung von strategischen Beteiligungen im Einzelabschluss

Henselmann, Klaus; Roos, Benjamin - 2009

The paper analyses the different accounting methods for strategic investments in separate financial statements according to IFRS. Furthermore it compares the accounting methods according to international standards with German GAAP, including the statements of the German professional institute of...

Persistent link: https://www.econbiz.de/10003935075