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Anzahl der Einträge: 51.

Zeitschriftenartikel

Becker, Kirstin ; Daske, Holger

; 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 [Zeitschriftenartikel]

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]

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.

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]

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

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

; 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]

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

(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

; 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]

Buchkapitel

Daske, Holger

; Bischof, Jannis (2012) Kapitalmarktbewertung und Fair-Value-Bilanzierung von Banken. Siegert, Theo Eigenkapital - Kapitalmarkt und Unternehmenssteuerung Düsseldorf 27-43 [Buchkapitel]

Präsentation auf Konferenz

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 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 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]

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]

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]

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]

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

; Maug, Ernst

; 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

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

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]

Arbeitspapier

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

; 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 ; Brüggemann, Ulf ; Daske, Holger

(2014) Fair value reclassifications of financial assets during the financial crisis. SSRN Working Paper Series Mannheim [u.a.] [Arbeitspapier]

Daske, Holger

; Maug, Ernst

; Halteren, Jörn van (2010) Evaluating Methods to Estimate the Implied Cost of Equity Capital: A Simulation Study.

Rochester, NY [Arbeitspapier]

Vorschau

Daske, Holger

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

Rezension

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]

Diese Liste wurde am Sat Feb 22 01:18:18 2025 CET automatisch erstellt.

Zitation

Zeitschriftenartikel

Buchkapitel

Präsentation auf Konferenz

Arbeitspapier

Rezension