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The Cross-Country Comparability of IFRS Earnings and Book Values : Evidence from France and Germany
Liao, Qing - 2012
Beginning in 2005, the EU began requiring consolidated financial reports of publicly traded firms to be prepared in accordance with EU-endorsed International Financial Reporting Standards (IFRS) in an effort to increase the comparability of financial information across EU Member States. While...
Persistent link: https://www.econbiz.de/10013112946
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Charakteristische Rendite-Risiko-Strukturen bei überregionaler Investitionstätigkeit : zur Theorie und Empirie der Direktinvestitionen kleiner und mittlerer Unternehmen
Putnoki, Hans - In: Jahrbücher für Nationalökonomie und Statistik (1996), pp. 552-561
Persistent link: https://www.econbiz.de/10001207487
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Information Versus Strategic Reporting : Determinants of the Disclosure of Pro Forma Earnings by Large German Corporations
Hitz, Joerg-Markus - 2010
This paper investigates the determinants of firms' decisions to disclose ‘pro forma' earnings, voluntarily performance metrics, in a largely unregulated setting, the German capital market. For a sample of earnings releases published by large German firms, we address the role of informative and...
Persistent link: https://www.econbiz.de/10013148039
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Causes of country-specific effect related to the value relevance of cash flows and earnings : evidence from France, Germany, Italy and Spain
González Sánchez, Mariano; Ibáñez Jiménez, Eva M.; … - In: Cogent business & management 9 (2022) 1, pp. 1-16
Previous studies show that, in common-law countries, the explanatory power of stock returns is higher using cash flows than earnings and accruals, while the opposite is true in code-law countries. Moreover, the literature has shown the existence of a country-specific effect motivated by...
Persistent link: https://www.econbiz.de/10014436682
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Rounding Up Performance Measures in German Firms : Earnings Cosmetics or Earnings Management on a Larger Scale?
Lebert, Sebastian - 2020
We use Benford's Law to provide evidence that German firms round up both their net income and earnings per share. We use the introduction of the euro to show that round earnings numbers are likely the result of earnings management. The incentive to round up comes from stakeholders' left-digit...
Persistent link: https://www.econbiz.de/10012854871
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Earnings discontinuity as the proxy for earnings management : empirical study from the UK, Germany and the Czech Republic
Svitlík, Jan; Žárová, Marcela Zárybnická - In: European financial and accounting journal : EFAJ 13 (2018) 4, pp. 25-40
The paper deals with the phenomenon of earnings discontinuity around zero level in the UK, as the common law representative, Germany, as the civil law representative, and the Czech Republic, as the civil law representative where earnings management research has not yet been thoroughly realized....
Persistent link: https://www.econbiz.de/10012118699
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Accounting-Based Risk Measurement - Evidence for the German Market
Mehring, Oliver - 2022
I implement the accounting-based risk measurement approach in equity valuation proposed by Nekrasov and Shroff (2009 … this risk measurement approach produce a significantly smaller valuation inaccuracy relative to the market-based approach … intrinsic value estimate based on the accounting approach. Additionally, the estimated risk can be transformed to obtain …
Persistent link: https://www.econbiz.de/10013301438
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Mängel bei der Abschlußprüfung: Tatsachenberichte und Analysen aus betriebswirtschaftlicher Sicht
Wüstemann, Jens - 2001
Unternehmenskrisen, „überraschende“ zumal, standen am Anfang der gesetzlichen Normierung der Abschlußprüfung in Deutschland. Es entspricht daher einem legitimen Anliegen von Öffentlichkeit und Fachwelt, die herrschende Maßstäblichkeit der Qualität von Abschlußprüfungen und die...
Persistent link: https://www.econbiz.de/10010316273
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Manipulation des Börsenkurses durch gezielte Informationspolitik im Rahmen von Squeeze-Outs? Eine empirische Untersuchung am deutschen Kapitalmarkt
Daske, Holger; Bassemir, Moritz; Fischer, Felix F. - 2009
Der vorliegende Beitrag untersucht, ob der Mehrheitsaktionär einer Gesellschaft im Vorfeld eines Zwangsausschlusses von Minderheitsaktionären (sog. Squeeze-Out) versucht, die Kapitalmarkterwartungen negativ zu beeinflussen. Ein solches 'manipulatives' Verhalten wird häufig in der juristischen...
Persistent link: https://www.econbiz.de/10010271460