UL Website
|
Imprint
|
Privacy Policy
|
Print
|
Home
Browse
Fulltexts
University bibliography
Statistics
About MADOC
Help
Contact
Login
Advanced Search
Back to overview
Export results as
ASCII Citation
BibTeX
CSL JSON
Dublin Core
Dublin Core SFX
EP3 XML
EndNote
HTML Citation
JSON
MARC21 XML
Multiline CSV
Office Document
Reference Manager
RSS 1.0
RSS 2.0
Citation
Faculties and Departments
(50763)
Business School
(12005)
ABWL, Unternehmensrechnung u. Empirische Kapitalmarktforschung (Daske 2007-)
(75)
Order by:
Year of publication
|
Authors
|
Document Type
|
No order
Skip to:
2025
|
2024
|
2023
|
2022
|
2021
|
2020
|
2018
|
2017
|
2016
|
2015
|
2014
|
2013
|
2012
|
2011
|
2010
|
2009
|
2008
|
2006
|
2005
2025
Becker, Kirstin
;
Daske, Holger
ORCID: 0000-0001-6153-5269
;
Pelger, Christoph
;
Zeff, Stephen A.
(2025)
Political ideology shapes reporting regulation: SEC commissioners' views on IFRS for US issuers.
Journal of International Financial Management and Accounting Oxford tba tba 1-11 [Article]
2024
Tödtmann, Benjamin Josef David
(2024)
Essays on the corporate information environment.
Mannheim [Doctoral dissertation]
2023
Bischof, Jannis
;
Brüggemann, Ulf
;
Daske, Holger
ORCID: 0000-0001-6153-5269
(2023)
Asset reclassifications and bank recapitalization during the financial crisis.
Management Science Cantonsville, MD 69 1 75-100 [Article]
Cascino, Stefano
;
Daske, Holger
ORCID: 0000-0001-6153-5269
;
DeFond, Mark
;
Florou, Annita
;
Gassen, Joachim
;
Hung, Mingyi
(2023)
Reflections on the 20-year anniversary of worldwide IFRS adoption.
Journal of International Accounting Research Sarasota, Fla. 22 3 85-96 [Article]
Becker, Kirstin
;
Daske, Holger
ORCID: 0000-0001-6153-5269
;
Pelger, Christoph
;
Zeff, Stephen A.
(2023)
IFRS adoption in the United States: An analysis of the role of the SEC’s Chairs.
Journal of Accounting and Public Policy Amsterdam 42 3, Article 107016 1-19 [Article]
Bischof, Jannis
;
Daske, Holger
ORCID: 0000-0001-6153-5269
;
Lauer, Clemens
Fair value accounting for equity securities: Does gain realization matter for investment decisions?
(2023) EAA Annual Congress 2023 (Helsinki, Finland) [Conference presentation]
Bischof, Jannis
;
Daske, Holger
ORCID: 0000-0001-6153-5269
;
Lauer, Clemens
Fair value accounting for equity securities: Does gain realization matter for investment decisions?
(2023) 9th Workshop on Accounting and Regulation, EIASM (European Institute for Advanced Studies in Management) (Siena, Italy) [Conference presentation]
2022
Mütsch, Philipp Maximilian
(2022)
Essays on Non-Financial Disclousures.
Mannheim [Doctoral dissertation]
Seregni, Carol
(2022)
Essays on firms' transparency.
Mannheim [Doctoral dissertation]
Bischof, Jannis
;
Daske, Holger
ORCID: 0000-0001-6153-5269
;
Elfers, Ferdinand
;
Hail, Luzi
(2022)
A Tale of Two Supervisors: Compliance with Risk Disclosure Regulation in the Banking Sector.
Contemporary Accounting Research : CAR = Recherche Comptable Contemporaine Oxford ; Toronto 39 1 498-536 [Article]
2021
Becker, Kirstin
;
Bischof, Jannis
;
Daske, Holger
ORCID: 0000-0001-6153-5269
(2021)
IFRS: Markets, practice, and politics.
Foundations and Trends in Accounting : FTACC Hanover, MA 15 1-2 1-262 [Article]
2020
Bischof, Jannis
;
Daske, Holger
ORCID: 0000-0001-6153-5269
;
Sextroh, Christoph
(2020)
Why do politicians intervene in accounting regulation? The role of ideology and special interests.
Journal of Accounting Research Oxford [u.a.] 58 3 589-642 [Article]
2018
Becker, Kirstin
;
Daske, Holger
ORCID: 0000-0001-6153-5269
;
Pelger, Christoph
Global standards without the United States? Institutional work and the U.S. non-adoption of IFRS.
(2018) 12th Interdisciplinary Perspectives on Accounting Conference (Edinburgh, UK) [Conference presentation]
Becker, Kirstin
;
Daske, Holger
ORCID: 0000-0001-6153-5269
;
Pelger, Christoph
Global standards without the U.S.? Institutional work and the U.S. non-adoption of IFRS.
(2018) 41st Annual Congress of the European Accounting Association (Milano, Italy) [Conference presentation]
Becker, Kirstin
;
Daske, Holger
ORCID: 0000-0001-6153-5269
;
Pelger, Christoph
Driving force or veto power? The role of the SEC in the (non-)adoption of IFRS in the U.S. through the lens of institutional entrepreneurship.
(2018) IPA Emerging Scholars Colloquium (ESC) (Edinburgh, UK) [Conference presentation]
Becker, Kirstin
;
Daske, Holger
ORCID: 0000-0001-6153-5269
;
Pelger, Christoph
Global standards without the U.S.? Institutional work and the U.S. non-adoption of IFRS.
(2018) EAA 34th Doctoral Colloquium in Accounting (Varese, Italy) [Conference presentation]
Becker, Kirstin
(2018)
Essays on accounting regulation and its socio-economic environment.
Mannheim [Doctoral dissertation]
Wutzler, Juliane
(2018)
Essays on voluntary disclosure in corporate narratives.
Mannheim [Doctoral dissertation]
Bischof, Jannis
;
Daske, Holger
ORCID: 0000-0001-6153-5269
;
Sextroh, Christoph
(2018)
Why do politicians intervene in accounting regulation? The role of ideology and special interests.
Mannheim [Working paper]
Preview
2017
Lotz, Juliane
;
Amel-Zadeh, Amir
;
Faasse, Jonathan
Are all insider sales created equal? New evidence on form 4 footnote disclosures.
(2017) EAA Annual Congress 2017 (Valencia, Spain) [Conference presentation]
Bischof, Jannis
;
Daske, Holger
ORCID: 0000-0001-6153-5269
;
Sextroh, Christoph
Why did politicians intervene into the fair value debate? The role of ideology and special interests.
(2017) Jahrestagung 2017 Ausschuss Unternehmensrechnung im Verein für Socialpolitik (Konstanz, Germany) [Conference presentation]
Bischof, Jannis
;
Daske, Holger
ORCID: 0000-0001-6153-5269
;
Sextroh, Christoph
Why did politicians intervene into the fair value debate? The role of ideology and special interests.
(2017) EAA Annual Congress 2017 (Valencia, Spain) [Conference presentation]
Bischof, Jannis
;
Brüggemann, Ulf
;
Daske, Holger
ORCID: 0000-0001-6153-5269
Fair value reclassifications of financial assets during the financial crisis.
(2017) 2017 Lisbon Accounting Conference (Lisboa, Portugal) [Conference presentation]
Becker, Kirstin
;
Daske, Holger
ORCID: 0000-0001-6153-5269
;
Sextroh, Christoph
Frame contests on accounting rules: Evidence from the public media debate on fair value accounting.
(2017) EAA Annual Congress 2017 (Valencia, Spain) [Conference presentation]
Trimble, Madeline
(2017)
The status and reporting effects of international financial reporting standards adoption across the globe.
Mannheim [Doctoral dissertation]
2016
Lotz, Juliane
;
Sextroh, Christoph
Biased communication? Manager-specific incentives and managerial communication style in earnings news.
(2016) American Accounting Association 2016 Annual Meeting (New York, NY) [Conference presentation]
Bischof, Jannis
;
Daske, Holger
ORCID: 0000-0001-6153-5269
(2016)
Interpreting the European Union’s IFRS endorsement criteria: The case of IFRS 9.
Accounting in Europe Abingdon [u.a.] 13 2 129-168 [Article]
Preview
Lotz, Juliane
;
Sextroh, Christoph
Biased communication? Manager-specific incentives and managerial communication style in earnings news.
(2016) EAA Talent Workshop 2016 (Madrid, Spain) [Conference presentation]
Becker, Kirstin
;
Daske, Holger
ORCID: 0000-0001-6153-5269
;
Sextroh, Christoph
Problematization of accounting rules: Evidence from the public media debate on fair value accounting.
(2016) 7th Workshop on Accounting and Regulation (Siena, Italy) [Conference presentation]
Elfers, Ferdinand
;
El Chamaa, Marwan
Is the cost of equity higher for risky banks? Evidence of stock market discipline using the implied cost of capital.
(2016) 39th EAA Annual Congress 2016 (Maastricht, Netherlands) [Conference presentation]
Elfers, Ferdinand
(2016)
Market discipline and disclosure regulation for financial institutions.
Mannheim [Doctoral dissertation]
Bischof, Jannis
;
Daske, Holger
ORCID: 0000-0001-6153-5269
;
Elfers, Ferdinand
;
Hail, Luzi
(2016)
A tale of two regulators : risk disclosures, liquidity, and enforcement in the banking sector.
SSRN Working Paper Series Mannheim [u.a.] [Working paper]
Bischof, Jannis
;
Daske, Holger
ORCID: 0000-0001-6153-5269
;
Sextroh, Christoph
Why did politicians blame fair value accounting during the financial crisis? The role of conservative ideology and special interests.
(2016) 2019 Lisbon Accounting Conference (Lisbon, Portugal) [Conference presentation]
2015
El Chamaa, Marwan
(2015)
Essays on implied cost of capital estimation and implementation for corporates and banks: In association with customer satisfaction, equity market discipline and an estimation approach.
Mannheim [Doctoral dissertation]
Preview
Bischof, Jannis
;
Daske, Holger
ORCID: 0000-0001-6153-5269
;
Elfers, Ferdinand
;
Hail, Luzi
A tale of two supervisors: Compliance with risk disclosure regulation in the banking sector.
(2015) American Accounting Association Annual Meeting - Building Bridges to Our Future (Chicago, IL) [Conference presentation]
Bischof, Jannis
;
Daske, Holger
ORCID: 0000-0001-6153-5269
;
Elfers, Ferdinand
;
Hail, Luzi
A tale of two regulators: Risk disclosures, liquidity, and enforcement in the banking sector.
(2015) American Accounting Association Annual Meeting (Chicago, IL) [Conference presentation]
Sextroh, Christoph
The political economy of fair value accounting: Politicians' positioning during the financial crisis.
(2015) 38th EAA Annual Congress 2015 (Glasgow, UK) [Conference presentation]
Gordon, Elizabeth A.
;
Bischof, Jannis
;
Daske, Holger
ORCID: 0000-0001-6153-5269
;
Munter, Paul
;
Saka, Chika
;
Smith, Kimberly J.
;
Venter, Elmar R.
(2015)
The IASB's discussion paper on the Conceptual framework for financial reporting: a commentary and research review.
Journal of International Financial Management and Accounting Oxford 26 1 72-110 [Article]
2014
Trimble, Madeline
The impact of infrastructure development and IFRS on reporting quality.
(2014) EEA Doctoral Colloquium 2014 (Tallinn, Estonia) [Conference presentation]
Elfers, Ferdinand
;
Daske, Holger
ORCID: 0000-0001-6153-5269
Are risk weighted asset disclosures useful for the prediction of credit losses for IFRS banks?
(2014) European Accounting Association Annual Conference 2014 (Tallinn, Estonia) [Conference presentation]
Bischof, Jannis
;
Daske, Holger
ORCID: 0000-0001-6153-5269
;
Sextroh, Christoph
(2014)
Fair value‐related information in analysts’ decision processes: Evidence from the financial crisis.
Journal of Business Finance & Accounting : JBFA Hudson, NY 41 3/4 363-400 [Article]
Sextroh, Christoph
(2014)
The environment of corporate financial reporting in capital markets : regulation, communication, and processing of accounting information.
Mannheim [Doctoral dissertation]
Reck, Robert
(2014)
Sprachkulturelle Determinanten von Textinformationen in internationalen Geschäftsberichten.
Mannheim [Doctoral dissertation]
Bischof, Jannis
;
Brüggemann, Ulf
;
Daske, Holger
ORCID: 0000-0001-6153-5269
(2014)
Fair value reclassifications of financial assets during the financial crisis.
SSRN Working Paper Series Mannheim [u.a.] [Working paper]
2013
Daske, Holger
ORCID: 0000-0001-6153-5269
;
Hail, Luzi
;
Leuz, Christian
;
Verdi, Rodrigo
(2013)
Adopting a label: Heterogeneity in the economic consequences around IAS/IFRS adoptions.
Journal of Accounting Research Malden, Mass. [u.a.] 51 3 495-547 [Article]
Bischof, Jannis
;
Daske, Holger
ORCID: 0000-0001-6153-5269
(2013)
Mandatory disclosure, voluntary disclosure, and stock market liquidity: Evidence from the EU bank stress tests.
Journal of Accounting Research Malden, Mass. [u.a.] 51 5 997-1029 [Article]
Scholz, Michael
(2013)
Securitization and Credit Risk: Evidence from Retained Interest in Securitized Mortgages.
Mannheim [Working paper]
Preview
Scholz, Michael
Securitization and Credit Risk: Evidence from Retained Interest in Securitized Mortgages.
(2013) Workshop on Accounting and Regulation (Siena, Italy) [Conference presentation]
Scholz, Michael
Determinants of Holding Retained Interest in Mortgage Securitizations.
(2013) Annual Congress of the European Accounting Association (Paris, France) [Conference presentation]
Daske, Holger
ORCID: 0000-0001-6153-5269
;
Sextroh, Christoph
;
Becker, Kirstin
The public environment of accounting standard setting: Media framing of the fair value debate.
(2013) Accounting, Organsations and Society Workshop 2013 (London, UK) [Conference presentation]
2012
Artz, Martin
(2012)
Controlling der Kundenzufriedenheit.
Homburg, Christian
Kundenzufriedenheit Wiesbaden 249-272 [Book chapter]
Gebhardt, Günther
;
Scholz, Michael
The Usefulness of Direct Cash Flow Statements - Evidence from Australian Companies and Academic Research.
(2012) Workshop on European Financial Reporting (Prague, Czech Rep.) [Conference presentation]
Daske, Holger
ORCID: 0000-0001-6153-5269
(2012)
Mark Lang and Mark Maffett, Economic Effects of Transparency in International Equity Markets: A Review and Suggestions for Future Research, Foundations and Trends® in Accounting (Hanover, MA: now Publishers Inc. 2011, ISBN 978-1-60198-448-7.
The Accounting Review Sarasota, FL 87 5 1821-1823 [Review]
Daske, Holger
ORCID: 0000-0001-6153-5269
;
Bischof, Jannis
(2012)
Kapitalmarktbewertung und Fair-Value-Bilanzierung von Banken.
Siegert, Theo
Eigenkapital - Kapitalmarkt und Unternehmenssteuerung Düsseldorf 27-43 [Book chapter]
2011
Artz, Martin
(2011)
Slack in Marketing- und Vertriebsbudgets - Ressourcenverschwendung oder notwendige Flexibilität in der Marktbearbeitung?
Controlling München 23 1 47-55 [Article]
Artz, Martin
;
Schröder, Mark
(2011)
Durchsetzung von Zielpreisen in dezentralen Landesgesellschaften über Transferpreise.
Homburg, Christian
Preismanagement auf Busines-to-Business Märkten Wiesbaden 237-261 [Book chapter]
Artz, Martin
(2011)
Anreiz- und Vergütungssysteme im Vertrieb.
Homburg, Christian
Handbuch Vertriebsmanagement Wiesbaden 299-326 [Book chapter]
Daske, Holger
ORCID: 0000-0001-6153-5269
;
Maug, Ernst
ORCID: 0000-0002-2866-6926
;
Halteren, Jörn van
Evaluation Methods to Estimate the Implied Cost of Equity Capital: A Simulation Study.
(2011) ARW - Accounting Research Workshop (Fribourg) [Conference presentation]
2010
Daske, Holger
ORCID: 0000-0001-6153-5269
;
Maug, Ernst
ORCID: 0000-0002-2866-6926
;
Halteren, Jörn van
(2010)
Evaluating Methods to Estimate the Implied Cost of Equity Capital: A Simulation Study.
Rochester, NY [Working paper]
Preview
Daske, Holger
ORCID: 0000-0001-6153-5269
(2010)
Manipulation des Börsenkurses durch gezielte Informationspolitik im Rahmen von Squeeze-Outs? - Eine empirische Untersuchung am deutschen Kapitalmarkt.
Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : Zfbf Wiesbaden 62 2 254-288 [Article]
Daske, Holger
ORCID: 0000-0001-6153-5269
Evaluating Methods to Estimate the Implied Cost of Equity Capital: A Simulation Study.
(2010) EAA Annual Meeting 2010 (Istanbul, Türkei) [Conference presentation]
Daske, Holger
ORCID: 0000-0001-6153-5269
Future Research in Financial Accounting.
(2010) World Congress of Accountants 2010 (Singapur, Singapur) [Conference presentation]
Daske, Holger
ORCID: 0000-0001-6153-5269
Relaxation of Fair Value Rules in Times of Crisis: An Analysis of Economic Benefits and Costs of the Amendment to IAS 39.
(2010) The 4th Tel Aviv International Conference in Accounting (Tel Aviv, Israel) [Conference presentation]
Daske, Holger
ORCID: 0000-0001-6153-5269
Relaxation of Fair Value Rules in Times of Crisis: An Analysis of Economic Benefits and Costs of the Amendment to IAS 39.
(2010) Global Issues in Accounting Conference 2010, University of North Carolina (Chapel Hill, USA) [Conference presentation]
Daske, Holger
ORCID: 0000-0001-6153-5269
Relaxation of Fair Value Rules in Times of Crisis: An Analysis of Economic Benefits and Costs of the Amendment to IAS 39.
(2010) INTACCT Meeting (Paris, Frankreich) [Conference presentation]
Daske, Holger
ORCID: 0000-0001-6153-5269
Relaxation of Fair Value Rules in Times of Crisis: An Analysis of Economic Benefits and Costs of the Amendment to IAS 39.
(2010) Research Seminar Universität Göttingen (Göttingen, Deutschland) [Conference presentation]
2009
Daske, Holger
ORCID: 0000-0001-6153-5269
How do Individual Investors React to Global IFRS Adoption?
(2009) Research Seminar, Universität Leuven (Leuven, Belgien) [Conference presentation]
Daske, Holger
ORCID: 0000-0001-6153-5269
Symposium kumulative Dissertation - Diskussion.
(2009) VHB Tagung (Nürnberg, Deutschland) [Conference presentation]
Daske, Holger
ORCID: 0000-0001-6153-5269
The Role of Accounting Quality in Security Class Action Lawsuits - Discussion.
(2009) 5th Accounting Research Workshop, Universität Bern (Bern, Schweiz) [Conference presentation]
2008
Daske, Holger
ORCID: 0000-0001-6153-5269
;
Hail, Luzi
;
Leuz, Christian
;
Verdi, Rodrigo
(2008)
Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequences.
Journal of Accounting Research Oxford [u.a.] 46 5 1085-1142 [Article]
2006
Daske, Holger
ORCID: 0000-0001-6153-5269
;
Gebhardt, Günther
;
McLeay, Stuart
(2006)
The distribution of earnings relative to targets in the European Union.
Accounting and Business Research Abingdon [u.a.] 36 3 137-167 [Article]
Daske, Holger
ORCID: 0000-0001-6153-5269
;
Gebhardt, Günther
(2006)
International financial reporting standards and experts' perceptions of disclosure quality.
Abacus : A Journal of Accounting, Finance and Business Oxford [u.a.] 42 3/4 461-498 [Article]
Daske, Holger
ORCID: 0000-0001-6153-5269
(2006)
Economic benefits of adopting IFRS or US-GAAP - Have the expected cost of equity capital really decreased?
Journal of Business Finance & Accounting : JBFA Hudson, NY 33 3/4 329-373 [Article]
Daske, Holger
ORCID: 0000-0001-6153-5269
;
Gebhardt, Günther
;
Klein, Stefan
(2006)
Estimating the expected cost of equity capital using analysts’ consensus forecasts.
Schmalenbach Business Review : Sbr Düsseldorf 58 1 2-36 [Article]
2005
Daske, Holger
ORCID: 0000-0001-6153-5269
;
Richardson, Scott A.
;
Tuna, Irem
(2005)
Do short sale transactions precede bad news events?
SSRN Working Paper Series Rochester, NY [Working paper]
This list was created automatically on
Fri Mar 21 05:48:36 2025 CET