Capital market effects of mandatory IFRS 8 adoption: An empirical analysis of German firms

Author:

Franzen Nina,Weißenberger Barbara E.

Publisher

Elsevier BV

Subject

Finance,Accounting

Reference65 articles.

1. Improving business reporting –A customer focus, Meeting the information needs of investors and creditors;AICPA,1994

2. Financial reporting in the 1990 and beyond;AIMR,1993

3. Semiparametric difference-in-differences estimators;Abadie;Review of Economic Studies,2005

4. The predictive ability of geographic segment disclosures by U.S. companies: SFAS No. 131 vs. SFAS No. 14;Behn;Journal of International Accounting Research,2002

5. Discretionary disclosure in financial reporting: An examination comparing internal firm data to externally reported segment data;Bens;The Accounting Review,2011

Cited by 15 articles. 订阅此论文施引文献 订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献

1. Segmental reporting, accounting enforcement, and analyst forecast dispersion in the European Union;Journal of International Accounting, Auditing and Taxation;2023-12

2. Does the Capital Structure Affect the Discretionary and Non-discretionary Firm Performance? Evidence from Vietnam;Global Business Review;2023-09-24

3. Earnings management during the COVID-19 crisis: evidence from the Brazilian and American capital markets;Journal of Accounting in Emerging Economies;2023-01-31

4. Impact of IFRS Application on Firm Performance Through Disclosure Quality;Proceedings of the International Conference on Emerging Challenges: Strategic Adaptation in the World of Uncertainties (ICECH 2022);2023

5. Does IFRS experience improve analyst performance?;Journal of International Accounting, Auditing and Taxation;2022-03

同舟云学术

1.学者识别学者识别

2.学术分析学术分析

3.人才评估人才评估

"同舟云学术"是以全球学者为主线,采集、加工和组织学术论文而形成的新型学术文献查询和分析系统,可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容,当前同舟云学术共收录了国内外主流学术期刊6万余种,收集的期刊论文及会议论文总量共计约1.5亿篇,并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询!咨询电话:010-8811{复制后删除}0370

www.globalauthorid.com

TOP

Copyright © 2019-2024 北京同舟云网络信息技术有限公司
京公网安备11010802033243号  京ICP备18003416号-3