Narrow search
Showing 1 - 10 of 7,598
Cover Image
Essays on financial reporting, corporate disclosure, and capital markets
Bassemir, Moritz - 2011
Persistent link: https://www.econbiz.de/10009548459
Cover Image
Accrual anomaly and mandatory adoption of IFRS : evidence from Germany
Kim, Jung Hoon; Lin, Steve - In: Advances in accounting : a research annual 47 (2019), pp. 1-12
Persistent link: https://www.econbiz.de/10012182797
Cover Image
The impact of managerial ownership, monitoring and accounting standard choice on accrual mispricing
Gegenfurtner, Bernhard; Ampenberger, Markus; Kaserer, … - 2009
mechanisms affect the anomaly. For the German experiment on voluntary adoption of IFRS our results confirm previous findings that …
Persistent link: https://www.econbiz.de/10003850495
Cover Image
Drivers of earnings management and conservatism in the German stock market : effects of IFRS adoption and family governance
Günther, Nina Angela - 2011
Persistent link: https://www.econbiz.de/10009297580
Cover Image
Evaluation and response to risk in international accounting and audit systems: framework and German experiences
Wüstemann, Jens - 2004
Persistent link: https://www.econbiz.de/10002421562
Cover Image
Mandatory IFRS Adoption, Corporate Governance, and Accounting Accruals in the UK and Germany
Liang, Jian - 2016
This study examines the impacts of mandatory adoption of International Financial Reporting Standards (IFRS) and … corporate governance on accounting accruals in the UK and Germany. There has been a long debate on whether mandating a single … set of high quality accounting standards, i.e. IFRS, leads to higher quality of accounting earnings. Some treat accounting …
Persistent link: https://www.econbiz.de/10013007777
Cover Image
Corporate governance and financial reporting quality of German firms : three empirical studies
Riediger, Monika A. - 2018
Persistent link: https://www.econbiz.de/10011871927
Cover Image
Star-analysts' forecast accuracy and the role of corporate governance
Kerl, Alexander Gabriel; Ohlert, Martin - In: The journal of financial research 38 (2015) 1, pp. 93-120
Persistent link: https://www.econbiz.de/10011346831
Cover Image
Star-Analysts’ Forecast Accuracy and the Role of Corporate Governance
Kerl, Alexander Gabriel - 2014
This paper examines whether star-analysts have better forecasting abilities than non-star-analysts. Our results reveal that star-analysts' earnings forecasts outperform their peers' forecasts. Because the level of corporate governance plays an important role for the general level of forecast...
Persistent link: https://www.econbiz.de/10013064810
Cover Image
International determinants of comprehensive income reporting by groups : an analytical and comparative study of Poland and Germany
Kwaśny, Jakub; Sajnóg, Artur - In: Comparative economic research : Central and Eastern Europe 25 (2022) 2, pp. 163-185
The mainstream theoretical and empirical research presented in the study is a comparative analysis of comprehensive income reporting by groups listed in the Polish and German capital markets. The theoretical part of the article is dedicated to a scientific discussion on the determinants of the...
Persistent link: https://www.econbiz.de/10013334995