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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

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

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

Das Fama-French-Modell: eine Alternative zum CAPM - auch in Deutschland

Vogler, Oliver - In: Finanz-Betrieb : FB ; Zeitschrift für … 11 (2009) 7/8, pp. 382-388

Persistent link: https://www.econbiz.de/10003857219

Essays on audit failures, restatements and audit market structure

Bartkowiak, Marcin Pawel - 2019

Persistent link: https://www.econbiz.de/10012230757

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

Analysts' Forecast Accuracy in Germany: The Effect of Different Accounting Principles and Changes of Accounting Principles

Ernstberger, Jürgen; Krotter, Simon; Stadler, Christian - In: BuR - 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/10010421323

Analysts' Forecast Accuracy in Germany: The Effect of Different Accounting Principles and Changes of Accounting Principles

Ernstberger, Jürgen; Krotter, Simon; Stadler, Christian - 2008

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/10009447490

Analysts' Forecast Accuracy in Germany: The Effect of Different Accounting Principles and Changes of Accounting Principles

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

Persistent link: https://www.econbiz.de/10010615527

Das Finanzierungsverhalten deutscher Unternehmen : Hinweise auf eine Kreditklemme?

Lenger, Stephanie; Ernstberger, Jürgen - In: Kredit und Kapital 44 (2011) 3, pp. 367-392

Persistent link: https://www.econbiz.de/10009315522