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Anzahl der Einträge:
49
.
Bischof, Jannis
;
Brüggemann, Ulf
;
Daske, Holger
(2023)
Asset reclassifications and bank recapitalization during the financial crisis.
Management Science Cantonsville, MD 69 1 75-100 [Zeitschriftenartikel]
Bischof, Jannis
;
Daske, Holger
;
Lauer, Clemens
Fair value accounting for equity securities: Does gain realization matter for investment decisions?
(2023) EAA Annual Congress 2023 (Helsinki, Finland) [Präsentation auf Konferenz]
Bischof, Jannis
;
Daske, Holger
;
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) [Präsentation auf Konferenz]
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.
Journal of Accounting and Public Policy Amsterdam 42 3, Article 107016 1-19 [Zeitschriftenartikel]
Bischof, Jannis
;
Daske, Holger
;
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 [Zeitschriftenartikel]
Becker, Kirstin
;
Bischof, Jannis
;
Daske, Holger
(2021)
IFRS: Markets, practice, and politics.
Foundations and Trends in Accounting : FTACC Hanover, MA 15 1-2 1-262 [Zeitschriftenartikel]
Bischof, Jannis
;
Daske, Holger
;
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 [Zeitschriftenartikel]
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
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
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]
Bischof, Jannis
;
Daske, Holger
;
Sextroh, Christoph
(2018)
Why do politicians intervene in accounting regulation? The role of ideology and special interests.
Mannheim [Arbeitspapier]
Vorschau
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]
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]
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]
Bischof, Jannis
;
Daske, Holger
;
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.] [Arbeitspapier]
Bischof, Jannis
;
Daske, Holger
(2016)
Interpreting the European Union’s IFRS endorsement criteria: The case of IFRS 9.
Accounting in Europe Abingdon [u.a.] 13 2 129-168 [Zeitschriftenartikel]
Vorschau
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]
Bischof, Jannis
;
Daske, Holger
;
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) [Präsentation auf Konferenz]
Gordon, Elizabeth A.
;
Bischof, Jannis
;
Daske, Holger
;
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 [Zeitschriftenartikel]
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]
Bischof, Jannis
;
Brüggemann, Ulf
;
Daske, Holger
(2014)
Fair value reclassifications of financial assets during the financial crisis.
SSRN Working Paper Series Mannheim [u.a.] [Arbeitspapier]
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]
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
(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]
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]
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]
Daske, Holger
;
Bischof, Jannis
(2012)
Kapitalmarktbewertung und Fair-Value-Bilanzierung von Banken.
Siegert, Theo
Eigenkapital - Kapitalmarkt und Unternehmenssteuerung Düsseldorf 27-43 [Buchkapitel]
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]
Daske, Holger
;
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) [Präsentation auf Konferenz]
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]
Daske, Holger
Future Research in Financial Accounting.
(2010) World Congress of Accountants 2010 (Singapur, Singapur) [Präsentation auf Konferenz]
Daske, Holger
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) [Präsentation auf Konferenz]
Daske, Holger
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) [Präsentation auf Konferenz]
Daske, Holger
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) [Präsentation auf Konferenz]
Daske, Holger
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) [Präsentation auf Konferenz]
Daske, Holger
Evaluating Methods to Estimate the Implied Cost of Equity Capital: A Simulation Study.
(2010) EAA Annual Meeting 2010 (Istanbul, Türkei) [Präsentation auf Konferenz]
Daske, Holger
;
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 [Arbeitspapier]
Vorschau
Daske, Holger
How do Individual Investors React to Global IFRS Adoption?
(2009) Research Seminar, Universität Leuven (Leuven, Belgien) [Präsentation auf Konferenz]
Daske, Holger
The Role of Accounting Quality in Security Class Action Lawsuits - Discussion.
(2009) 5th Accounting Research Workshop, Universität Bern (Bern, Schweiz) [Präsentation auf Konferenz]
Daske, Holger
Symposium kumulative Dissertation - Diskussion.
(2009) VHB Tagung (Nürnberg, Deutschland) [Präsentation auf Konferenz]
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]
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]
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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