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]

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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]

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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]

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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]

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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]

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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]