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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/10010615527
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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
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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
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The qualitative characteristics of financial information, and managers' accounting decisions : evidence from IFRS policy changes
Nobes, Christopher; Stadler, Christian - In: Accounting and business research : a research quarterly … 45 (2015) 5, pp. 572-601
Persistent link: https://www.econbiz.de/10011412733
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Accounting for government grants : standard-setting and accounting choice
Stadler, Christian; Nobes, Christopher - In: Journal of accounting and public policy 37 (2018) 2, pp. 113-129
Persistent link: https://www.econbiz.de/10011872535
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Investigating international differences in financial reporting : data problems and some proposed solutions
Nobes, Christopher; Stadler, Christian - In: The British accounting review : the journal of the … 50 (2018) 6, pp. 602-614
Persistent link: https://www.econbiz.de/10011957127
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How arbitrary are international accounting classifications? : lessons from centuries of classifying in many disciplines, and experiments with IFRS data
Nobes, Christopher; Stadler, Christian - In: Accounting, organizations and society : an … 38 (2013) 8, pp. 573-595
Persistent link: https://www.econbiz.de/10010231718
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The influence of country, industry, and topic factors on IFRS policy choice
Stadler, Christian; Nobes, Christopher - In: Abacus : a journal of accounting, finance and business … 50 (2014) 4, pp. 386-421
Persistent link: https://www.econbiz.de/10010471827
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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
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Zinsermittlungsmethoden zur Bewertung von Pensionsverpflichtungen nach IAS 19
Ebinger, Gerhard; Stadler, Christian - In: Finanz-Betrieb : FB ; Zeitschrift für … 10 (2008) 10, pp. 665-672
Persistent link: https://www.econbiz.de/10003759508