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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
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Analyzing the German accounting triad : "accounting premium" for IAS/IFRS and US GAAP vis-à-vis German GAAP?
Ernstberger, Jürgen; Vogler, Oliver - In: The international journal of accounting : TIJA 43 (2008) 4, pp. 339-386
Persistent link: https://www.econbiz.de/10003800024
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The real effects of mandatory quarterly reporting
Ernstberger, Jürgen; Link, Benedikt Daniel; Stich, Michael - In: The accounting review : a publication of the American … 92 (2017) 5, pp. 33-60
Persistent link: https://www.econbiz.de/10011762794
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Reply do the discussion of "Analyzing the German accounting triad : "accounting premium" for IAS/IFRS and US GAAP vis-à-vis German GAAP?"
Ernstberger, Jürgen; Vogler, Oliver - In: The international journal of accounting : TIJA 43 (2008) 4, pp. 394-397
Persistent link: https://www.econbiz.de/10003800036
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Das Fama-French-Modell: eine Alternative zum CAPM - auch in Deutschland
Vogler, Oliver - In: Finanz-Betrieb : FB ; Zeitschrift für … 11 (2009) 7/8, pp. 382-388
Persistent link: https://www.econbiz.de/10003857219
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Die Bedeutung von Diversity in der Markenkommunikation
Vogler, Oliver - In: Transfer : Zeitschrift für Kommunikation und … 69 (2023) 2, pp. 67-73
Persistent link: https://www.econbiz.de/10014295312
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15 Jahre M&A in der Lichtindustrie: Die Auswirkungen der LED-Technologie-Disruption auf Marktfragmentierung und relative Positionierung der führenden Marken
Vogler, Oliver - In: M & A review : Mergers & acquisitions ; Beteiligungen, … 34 (2023) 11, pp. 362-365
Persistent link: https://www.econbiz.de/10014424698
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The role of sorting portfolios in asset-pricing models
Ernstberger, Jürgen; Haupt, H.; Vogler, O. - In: Applied financial economics 21 (2011) 16/18, pp. 1381-1396
Persistent link: https://www.econbiz.de/10009348247
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Analyzing the German Accounting Triad - 'Accounting Premium' for IAS/IFRS and US GAAP vis-a-vis German GAAP?
Ernstberger, Jürgen - 2008
This paper critically examines the impact of voluntary adoption of Internationally Accepted Accounting Principles (IAAP, i.e. IAS/IFRS and US GAAP) on the cost of equity capital in Germany. We find that (1) overall cost of equity capital estimates in the Capital Asset Pricing Model (CAPM) for...
Persistent link: https://www.econbiz.de/10012773567
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The Value and Accounting Premium for South African-Listed Shares
Ernstberger, Jürgen - 2008
In the last decade, empirical research has found strong evidence that value stocks provide higher returns than growth stocks (value premium). Firms with a high ratio of book value of equity to market value of equity are regarded as value stocks; a low ratio identifies growth stocks. Most...
Persistent link: https://www.econbiz.de/10012768115