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Enforcement of accounting standards in Europe : capital-market-based evidence for the two-tier mechanism in Germany

Hitz, Jörg-Markus; Ernstberger, Jürgen; Stich, Michael - In: European accounting review 21 (2012) 2, pp. 253-281

Persistent link: https://www.econbiz.de/10009568086

Economic consequences of accounting enforcement reforms : the case of Germany

Ernstberger, Jürgen; Stich, Michael; Vogler, Oliver - In: European accounting review 21 (2012) 2, pp. 217-251

Persistent link: https://www.econbiz.de/10009568088

Essays on audit failures, restatements and audit market structure

Bartkowiak, Marcin Pawel - 2019

Persistent link: https://www.econbiz.de/10012230757

The value relevance of comprehensive income under IFRS and US GAAP : empirical evidence from Germany

Ernstberger, Jürgen - In: International journal of accounting, auditing and … 5 (2008/09) 1, pp. 1-29

Persistent link: https://www.econbiz.de/10003775600

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

Analysts' Forecast Accuracy in Germany: The Effect of Different Accounting Principles and Changes of Accounting Principles

Ernstberger, Jürgen; Krotter, Simon; Stadler, Christian - 2008

This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts’ forecast accuracy in a homogenous institutional framework. Our findings suggest that the forecast accuracy is higher for estimates based on IFRS or US GAAP data than for forecasts based on German...

Persistent link: https://www.econbiz.de/10009447490

Analysts' Forecast Accuracy in Germany: The Effect of Different Accounting Principles and Changes of Accounting Principles

Ernstberger, Jürgen; Krotter, Simon; Stadler, Christian - In: BuR - Business Research 1 (2008) 1, pp. 26-53

This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts' forecast accuracy in a homogenous institutional framework. Our findings suggest that the forecast accuracy is higher for estimates based on IFRS or US GAAP data than for forecasts based on German...

Persistent link: https://www.econbiz.de/10010421323

Immobilienbewertung nach den Vorschriften des IVSC und deren Anwendbarkeit nach IFRS

Ernstberger, Jürgen; Kraus, Christian - In: KoR : internationale und kapitalmarktorientierte … 8 (2008) 6, pp. 388-400

Persistent link: https://www.econbiz.de/10003714465

Analysts' forecast accuracy in Germany : the effect of different accounting principles and changes of accounting principles

Ernstberger, Jürgen; Krotter, Simon; Stadler, Christian - In: Business research 1 (2008) 1, pp. 26-53

Persistent link: https://www.econbiz.de/10003716138

Die Auswirkungen der verpflichtenden Umstellung der Rechnungslegung von HGB auf IFRS - eine empirische Analyse

Haller, Axel; Ernstberger, Jürgen; Froschhammer, Matthias - In: KoR : internationale und kapitalmarktorientierte … 9 (2009) 5, pp. 267-278

Persistent link: https://www.econbiz.de/10003834775