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Financing novelty : new tools and practices to induce and control innovation processes

Burger-Helmchen, Thierry; Laperche, Blandine; … - In: European Journal of Innovation Management 23 (2020) 2, pp. 197-199

Persistent link: https://www.econbiz.de/10012275391

Rounding up performance measures in German firms : Earnings cosmetics or earnings management on a larger scale?

Lebert, Sebastian; Mohrmann, Ulf; Stefani, Ulrike - In: Journal of Business Finance & Accounting 48 (2020) 3-4, pp. 564-586

Persistent link: https://www.econbiz.de/10012282700

Fool's gold or value for money? The link between abnormal audit fees, audit firm type, fair‐value disclosures, and market valuation

Mohrmann, Ulf; Riepe, Jan; Stefani, Ulrike - In: International Journal of Auditing 23 (2019) 2, pp. 181-203

Persistent link: https://www.econbiz.de/10012090666

New tools and practices for financing novelty : a research agenda

Stefani, Ulrike; Schiavone, Francesco; Laperche, Blandine; … - In: European Journal of Innovation Management 23 (2019) 2, pp. 314-328

Purpose: The expectations surrounding innovation as the principal mean by which firms gain a sustainable advantage while simultaneously alleviating social problems are tremendous. However, in the process of developing innovation, many small entrepreneurs, SMEs, as well as large firms struggle...

Persistent link: https://www.econbiz.de/10012184852

Fair value accounting for liabilities: Presentation format of credit risk changes and individual information processing

Lachmann, Maik; Stefani, Ulrike; Wöhrmann, Arnt - In: Accounting, Organizations and Society 41 (2015) C, pp. 21-38

International Accounting Standard 39 (IAS 39) and the Statement of Financial Accounting Standard 159 (SFAS 159) both require a firm to include adjustments to the fair values of its liabilities resulting from changes in its own credit risk in net income. Previous research confirms that including...

Persistent link: https://www.econbiz.de/10011191175

Externe Qualitätskontrolle in der Wirtschaftsprüfung : Ergebnisse einer Umfrage im schweizerischen Berufsstand

Stefani, Ulrike; Gabor, Günther - In: Der Schweizer Treuhänder : Monatsschrift für … 78 (2004) 5, pp. 407-414

Persistent link: https://www.econbiz.de/10002107015

Rechnungslegung in katholischen Bistümern

Stefani, Ulrike (ed.); Klinz, Reiner (ed.) - 2019

Persistent link: https://www.econbiz.de/10011957228

Non-additivity and the salience of marginal productivities : experimental evidence on distributive fairness

Fischbacher, Urs; Kairies-Schwarz, Nadja; Stefani, Ulrike - In: Economica 84 (2017) 336, pp. 587-610

Persistent link: https://www.econbiz.de/10011742754

The effects of mandatory audit firm rotation on client importance and audit industry concentration

Bleibtreu, Christopher; Stefani, Ulrike - In: The accounting review : a publication of the American … 93 (2018) 1, pp. 1-27

Persistent link: https://www.econbiz.de/10011817810

Rechnungslegung in katholischen Bistümern

Stefani, Ulrike (ed.); Klinz, Reiner (ed.) - 2019

Die Rechnungslegung von Bistümern im Wandel -- Die Vergleichbarkeit der Jahresabschlüsse von Bistümern -- Die Gliederung des Jahresabschlusses von Bistümern -- Die Durchführung von Inventuren -- Bewertung von Grundstücken und Gebäuden -- Bewertung von Kirchen -- Bewertung von...

Persistent link: https://www.econbiz.de/10012402363