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Auswirkungen der IFRS-Umstellung auf die Risikoprämie von Unternehmensanleihen : eine empirische Studie für Deutschland, Österreich und die Schweiz
Kiefer, Kerstin (contributor); Schorn, Philipp (contributor) - 2007
Reduziert eine IFRS-Umstellung die Informationsdefizite der Fremdkapitalgeber und somit auch die Risikoprämie von Unternehmensanleihen? Entgegen bisherigen empirischen Untersuchungen betrachten wir den Zusammenhang zwischen Offenlegung und Kapitalkosten für Fremdfinanzierung. Folglich...
Persistent link: https://www.econbiz.de/10003634756
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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-level heterogeneity in corporate governance mechanisms. Using a unique dataset of listed German firms over the period 1995 to 2005 we first corroborate former results indicating that...
Persistent link: https://www.econbiz.de/10003850495
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Determinants for using visible reserves in German banks : an empirical study
Bornemann, Sven; Homölle, Susanne; Hubensack, Carsten; … - 2009
endowment, for internal financing, signaling or earnings management purposes. We analyze financial statements of German banks …
Persistent link: https://www.econbiz.de/10003882961
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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
relative to their expectations. Therefore, the paper analyzes the quality and quantity of management reporting in Germany … ; management commentary ; disclosure policy ; semiotics ; semantics ; pragmatics ; MAXqda ; Lagebericht ; Prognosebericht … ; Prognose ; Semiotik ; Semantik ; Syntaktik ; qualitative Datenanalyse ; Bilanzanalyse ; MAXqda ;Inhaltsanalyse ; Management …
Persistent link: https://www.econbiz.de/10003948436
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IFRS Adoption and Financial Results of EU Companies : The Challenge of Nomenclature - Evidence from the UK, France and Germany
Nnadi, Matthias - 2011
Since the adoption of International Financial Reporting Standard (IFRS) and the subsequent directive by the EU, all companies are required to report their consolidated financial statements in line with the IFRS prescribed formats. The study examines the consolidated financial statements of top...
Persistent link: https://www.econbiz.de/10013128822
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Abgrenzung des Konsolidierungskreises nach IFRS 10 (Consolidation : Identifying Subsidiaries Under IFRS 10)
Reiland, Michael - 2011
Identifying subsidiaries has always been a key issue in preparing consolidated financial statements and is still one of the most difficult accounting issues standard setters have to cope with. Moreover, the current financial crisis and recent accounting scandals have impressively demonstrated...
Persistent link: https://www.econbiz.de/10013120068
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Determinants for Using Visible Reserves in German Banks - An Empirical Study
Bornemann, Sven - 2009
endowment, for internal financing, signaling or earnings management purposes. We analyze financial statements of German banks …
Persistent link: https://www.econbiz.de/10013156520
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Shareholder Loans and Earnings Smoothing – Empirical Findings from German Private Firms
Bigus, Jochen - 2016
This paper analyzes the interplay between shareholder loans and earnings smoothing in German private corporations. Shareholders who grant loans have a dual stakeholder role, being both equity holders and creditors. Those loans could be lost, because bankruptcy law requires their subordination in...
Persistent link: https://www.econbiz.de/10012985521
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Determinants for Using Visible Reserves in German Banks : An Empirical Study
Bornemann, Sven - 2016
, for internal financing, signaling or earnings management purposes. We analyze financial statements of German banks for the …
Persistent link: https://www.econbiz.de/10012989254
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Risk Disclosures, Governance and Ownership : Evidence from German Non-Listed Firms
Dobler, Michael - 2018
This paper is the first to investigate risk disclosures by German non-listed firms in relation to key attributes of governance and ownership. Based on manual content analysis of risk disclosures by 100 firms in the manufacturing sector we employ univariate tests and multivariate regressions to...
Persistent link: https://www.econbiz.de/10012915066