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Validating implied cost of capital with realized returns by using alternative measures of cash-flow news

Ketterer, Simeon; Dionysiou, Dionysia; Eierle, Brigitte; … - In: The British accounting review : the journal of the … 55 (2023) 6, pp. 1-24

Persistent link: https://www.econbiz.de/10014458954

Value relevance of IFRS mandatory disclosure requirements

Tsalavoutas, Ioannis; Dionysiou, Dionysia - In: Journal of Applied Accounting Research 15 (2014), pp. 22-42

Purpose – The purpose of this paper is to address recent calls for research regarding the valuation implications of mandatory disclosure requirements (cf. Hassan et al., 2009; Leuz and Wysocki, 2008; Schipper, 2007). Design/methodology/approach – The paper measures compliance with all International...

Persistent link: https://www.econbiz.de/10010795373

Value relevance of IFRS mandatory disclosure requirements

Tsalavoutas, Ioannis; Dionysiou, Dionysia - In: Journal of Applied Accounting Research 15 (2014) 1, pp. 22-42

Purpose – The purpose of this paper is to address recent calls for research regarding the valuation implications of mandatory disclosure requirements (cf. Hassan et al. , 2009; Leuz and Wysocki, 2008; Schipper, 2007). Design/methodology/approach – The paper measures compliance with all International...

Persistent link: https://www.econbiz.de/10014837962

Compliance with goodwill-related mandatory disclosure requirements and the cost of equity capital

Mazzi, Francesco; André, Paul; Dionysiou, Dionysia; … - In: Accounting and business research : a research quarterly … 47 (2017) 3, pp. 268-312

Persistent link: https://www.econbiz.de/10011694932

Mandated disclosures under IAS 36 Impairment of Assets and IAS 38 Intangible Assets : value relevance and impact on analysts' forecasts

André, Paul; Dionysiou, Dionysia; Tsalavoutas, Ioannis - In: Applied economics 50 (2018) 7, pp. 707-725

Persistent link: https://www.econbiz.de/10011847155

External factors and the pricing of audit services : a systematic review of the archival literature using a PESTLE analysis

Eierle, Brigitte; Hartlieb, Sven; Hay, David; Niemi, Lasse - In: Auditing : a journal of practice & theory 41 (2022) 3, pp. 95-119

Persistent link: https://www.econbiz.de/10014232940

The need to provide internationally comparable accounting information and the application of IFRS : empirical evidence from German private firms

Eierle, Brigitte; Shirkhani, David; Helduser, Christiane - In: Accounting in Europe 15 (2018) 3, pp. 323-346

Persistent link: https://www.econbiz.de/10011997768

Geschäftsmodelle in der digitalen Welt : Strategien, Prozesse und Praxiserfahrungen

Becker, Wolfgang (ed.); Eierle, Brigitte (ed.); … - 2019

Persistent link: https://www.econbiz.de/10011999943

The determinants of capitalising development costs in private companies : evidence from Germany

Eierle, Brigitte; Wencki, Simone - In: Journal of business economics : JBE 86 (2016) 3, pp. 259-300

Persistent link: https://www.econbiz.de/10011666970

A review of the literature on methods of computing the implied cost of capital

Echterling, Fabian; Eierle, Brigitte; Ketterer, Simon - In: International review of financial analysis 42 (2015), pp. 235-252

Persistent link: https://www.econbiz.de/10011573467