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Analyzing the German accounting triad : "accounting premium" for IAS/IFRS and US GAAP vis-à-vis German GAAP?

Ernstberger, Jürgen; Vogler, Oliver - In: The international journal of accounting : TIJA 43 (2008) 4, pp. 339-386

Persistent link: https://www.econbiz.de/10003800024

Economic consequences of accounting enforcement reforms : the case of Germany

Ernstberger, Jürgen; Stich, Michael; Vogler, Oliver - In: European accounting review 21 (2012) 2, pp. 217-251

Persistent link: https://www.econbiz.de/10009568088

Reply do the discussion of "Analyzing the German accounting triad : "accounting premium" for IAS/IFRS and US GAAP vis-à-vis German GAAP?"

Ernstberger, Jürgen; Vogler, Oliver - In: The international journal of accounting : TIJA 43 (2008) 4, pp. 394-397

Persistent link: https://www.econbiz.de/10003800036

The value relevance of comprehensive income under IFRS and US GAAP : empirical evidence from Germany

Ernstberger, Jürgen - In: International journal of accounting, auditing and … 5 (2008/09) 1, pp. 1-29

Persistent link: https://www.econbiz.de/10003775600

Enforcement of accounting standards in Europe : capital-market-based evidence for the two-tier mechanism in Germany

Hitz, Jörg-Markus; Ernstberger, Jürgen; Stich, Michael - In: European accounting review 21 (2012) 2, pp. 253-281

Persistent link: https://www.econbiz.de/10009568086

Implications of the mandatory transition from national GAAP to IFRS : empirical evidence from Germany

Haller, Axel; Ernstberger, Jürgen; Froschhammer, Matthias - In: Advances in accounting : a research annual 25 (2009) 2, pp. 226-236

Persistent link: https://www.econbiz.de/10008702532

Analysts' forecast accuracy in Germany : the effect of different accounting principles and changes of accounting principles

Ernstberger, Jürgen; Krotter, Simon; Stadler, Christian - In: Business research 1 (2008) 1, pp. 26-53

This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts’ forecast accuracy in a homogenous institutional framework. Our findings suggest that the forecast accuracy is higher for estimates based on IFRS or US GAAP data than for forecasts based on German...

Persistent link: https://www.econbiz.de/10003716138

Enforcement of Accounting Standards in Europe : Capital Market Based Evidence for the Two-Tier Mechanism in Germany

Hitz, Joerg-Markus - 2012

On the background of regulatory initiatives that mandate the establishment of comparable enforcement systems in EU jurisdictions to ascertain consistent and faithful application of IFRS, this paper provides capital market based evidence on investor reactions for one specific institutional setup:...

Persistent link: https://www.econbiz.de/10013117093