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Reply to the discussion of "Analyzing the German Accounting Triad -- 'Accounting Premium' for IAS/IFRS and U.S. GAAP Vis-à-vis German GAAP?

Ernstberger, Jürgen; Vogler, Oliver - In: The International Journal of Accounting 43 (2008) 4, pp. 394-397

Persistent link: https://www.econbiz.de/10005396664

Analyzing the German accounting triad -- "Accounting Premium" for IAS/IFRS and U.S. GAAP vis-à-vis German GAAP?

Ernstberger, Jürgen; Vogler, Oliver - In: The International Journal of Accounting 43 (2008) 4, pp. 339-386

This paper critically examines the impact of voluntary adoption of Internationally Accepted Accounting Principles (IAAP, i.e., IAS/IFRS and U.S. GAAP) on the cost of equity capital in Germany. We find that (1) overall cost of equity-capital estimates in the Capital Asset Pricing Model (CAPM) for...

Persistent link: https://www.econbiz.de/10005331390

Discussion of 'Accounting Premium' for IAS/IFRS and U.S. GAAP Vis-à-vis German GAAP"

Cready, William M. - In: The International Journal of Accounting 43 (2008) 4, pp. 387-393

Ernstberger and Vogler [Ernstberger, J. & Vogler, O. (2008-this issue). Analyzing the German Accounting Triad with an Enhanced Multifactor Model--'Accounting Premium' for IAS/IFRS and U.S. GAAP Vis-à-vis German GAAP. International Journal of Accounting.] employ the concurrent use of three...

Persistent link: https://www.econbiz.de/10005396709

Accounting behavior of German firms after an ADR issuance: A discussion

Cready, William M. - In: The International Journal of Accounting 38 (2003) 3, pp. 377-384

Persistent link: https://www.econbiz.de/10005306950