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2023

Bischof, Jannis ; Brüggemann, Ulf ; Daske, Holger (2023) Asset reclassifications and bank recapitalization during the financial crisis. Open Access Management Science Cantonsville, MD 69 1 75-100 [Zeitschriftenartikel]
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Cascino, Stefano ; Daske, Holger ; 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 [Zeitschriftenartikel]

Becker, Kirstin ; Daske, Holger ; Pelger, Christoph ; Zeff, Stephen A. (2023) IFRS adoption in the United States: An analysis of the role of the SEC’s Chairs. Open Access Journal of Accounting and Public Policy Amsterdam 42 3, Article 107016 1-19 [Zeitschriftenartikel]
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2022

Mütsch, Philipp Maximilian (2022) Essays on Non-Financial Disclousures. Mannheim [Dissertation]

Seregni, Carol (2022) Essays on firms' transparency. Mannheim [Dissertation]

2018

Becker, Kirstin ; Daske, Holger ; 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) [Präsentation auf Konferenz]

Becker, Kirstin ; Daske, Holger ; 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) [Präsentation auf Konferenz]

Becker, Kirstin ; Daske, Holger ; 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) [Präsentation auf Konferenz]

Becker, Kirstin ; Daske, Holger ; 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) [Präsentation auf Konferenz]

Becker, Kirstin (2018) Essays on accounting regulation and its socio-economic environment. Mannheim [Dissertation]

Wutzler, Juliane (2018) Essays on voluntary disclosure in corporate narratives. Mannheim [Dissertation]

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) [Präsentation auf Konferenz]

Bischof, Jannis ; Daske, Holger ; 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) [Präsentation auf Konferenz]

Bischof, Jannis ; Daske, Holger ; 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) [Präsentation auf Konferenz]

Bischof, Jannis ; Brüggemann, Ulf ; Daske, Holger Fair value reclassifications of financial assets during the financial crisis. (2017) 2017 Lisbon Accounting Conference (Lisboa, Portugal) [Präsentation auf Konferenz]

Becker, Kirstin ; Daske, Holger ; Sextroh, Christoph Frame contests on accounting rules: Evidence from the public media debate on fair value accounting. (2017) EAA Annual Congress 2017 (Valencia, Spain) [Präsentation auf Konferenz]

Trimble, Madeline (2017) The status and reporting effects of international financial reporting standards adoption across the globe. Mannheim [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) [Präsentation auf Konferenz]

Bischof, Jannis ; Daske, Holger (2016) Interpreting the European Union’s IFRS endorsement criteria: The case of IFRS 9. Open Access Accounting in Europe Abingdon [u.a.] 13 2 129-168 [Zeitschriftenartikel]
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Vorschau

Lotz, Juliane ; Sextroh, Christoph Biased communication? Manager-specific incentives and managerial communication style in earnings news. (2016) EAA Talent Workshop 2016 (Madrid, Spain) [Präsentation auf Konferenz]

Becker, Kirstin ; Daske, Holger ; 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) [Präsentation auf Konferenz]

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) [Präsentation auf Konferenz]

Elfers, Ferdinand (2016) Market discipline and disclosure regulation for financial institutions. Mannheim [Dissertation]

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. Open Access Mannheim [Dissertation]
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Vorschau

Bischof, Jannis ; Daske, Holger ; 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) [Präsentation auf Konferenz]

Bischof, Jannis ; Daske, Holger ; 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) [Präsentation auf Konferenz]

Sextroh, Christoph The political economy of fair value accounting: Politicians' positioning during the financial crisis. (2015) 38th EAA Annual Congress 2015 (Glasgow, UK) [Präsentation auf Konferenz]

2014

Trimble, Madeline The impact of infrastructure development and IFRS on reporting quality. (2014) EEA Doctoral Colloquium 2014 (Tallinn, Estonia) [Präsentation auf Konferenz]

Elfers, Ferdinand ; Daske, Holger Are risk weighted asset disclosures useful for the prediction of credit losses for IFRS banks? (2014) European Accounting Association Annual Conference 2014 (Tallinn, Estonia) [Präsentation auf Konferenz]

Bischof, Jannis ; Daske, Holger ; 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 [Zeitschriftenartikel]

Sextroh, Christoph (2014) The environment of corporate financial reporting in capital markets : regulation, communication, and processing of accounting information. Mannheim [Dissertation]

Reck, Robert (2014) Sprachkulturelle Determinanten von Textinformationen in internationalen Geschäftsberichten. Mannheim [Dissertation]

2013

Daske, Holger ; 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 [Zeitschriftenartikel]

Bischof, Jannis ; Daske, Holger (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 [Zeitschriftenartikel]

Scholz, Michael (2013) Securitization and Credit Risk: Evidence from Retained Interest in Securitized Mortgages. Open Access Mannheim [Arbeitspapier]
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Vorschau

Scholz, Michael Securitization and Credit Risk: Evidence from Retained Interest in Securitized Mortgages. (2013) Workshop on Accounting and Regulation (Siena, Italy) [Präsentation auf Konferenz]

Scholz, Michael Determinants of Holding Retained Interest in Mortgage Securitizations. (2013) Annual Congress of the European Accounting Association (Paris, France) [Präsentation auf Konferenz]

Daske, Holger ; 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) [Präsentation auf Konferenz]

2012

Artz, Martin (2012) Controlling der Kundenzufriedenheit. Homburg, Christian Kundenzufriedenheit Wiesbaden 249-272 [Buchkapitel]

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.) [Präsentation auf Konferenz]

Daske, Holger (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 [Rezension]

2011

Artz, Martin (2011) Slack in Marketing- und Vertriebsbudgets - Ressourcenverschwendung oder notwendige Flexibilität in der Marktbearbeitung? Controlling München 23 1 47-55 [Zeitschriftenartikel]

Artz, Martin ; Schröder, Mark (2011) Durchsetzung von Zielpreisen in dezentralen Landesgesellschaften über Transferpreise. Homburg, Christian Preismanagement auf Busines-to-Business Märkten Wiesbaden 237-261 [Buchkapitel]

Artz, Martin (2011) Anreiz- und Vergütungssysteme im Vertrieb. Homburg, Christian Handbuch Vertriebsmanagement Wiesbaden 299-326 [Buchkapitel]

2010

Daske, Holger (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 [Zeitschriftenartikel]

2008

Daske, Holger ; 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 [Zeitschriftenartikel]

2006

Daske, Holger ; 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 [Zeitschriftenartikel]

Daske, Holger ; 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 [Zeitschriftenartikel]

Daske, Holger (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 [Zeitschriftenartikel]

Daske, Holger ; 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 [Zeitschriftenartikel]

2005

Daske, Holger ; Richardson, Scott A. ; Tuna, Irem (2005) Do short sale transactions precede bad news events? SSRN Working Paper Series Rochester, NY [Arbeitspapier]

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