Zobrazeno 1 - 10
of 23
pro vyhledávání: '"Martin Nienhaus"'
Autor:
Martin Nienhaus
Publikováno v:
Review of Accounting Studies. 27:1276-1318
This study provides plausible causal evidence on the effect of executive equity incentives on opportunistic manager behavior. I exploit a unique setting created by the introduction of Financial Accounting Standard (FAS) 123R in 2005, which led to an
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3d0f443203049b44c019426f4ec8f995
https://doi.org/10.1007/s11142-021-09633-5
https://doi.org/10.1007/s11142-021-09633-5
Publikováno v:
European Accounting Review. 31:209-239
This study provides the first comprehensive literature review on interim reporting based on 112 papers published between 1961 and 2020. The review focuses on both the firm-specific consequences (ca...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8bca36519778c52ff1ec474ce2df8dec
https://doi.org/10.1080/09638180.2021.1872398
https://doi.org/10.1080/09638180.2021.1872398
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8e0018820f0d541ed47fa476cc344147
https://doi.org/10.2139/ssrn.4307178
https://doi.org/10.2139/ssrn.4307178
We analyze the extent to which individual audit partners influence the audited narrative disclosures in their clients' financial reports. Using a sample of 3,281,423 private and public client firm-pairs, we find that the similarity among audited narr
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::45f78b664183b2f2d5965db9caedb582
http://publikationen.ub.uni-frankfurt.de/files/62618/container.zip
http://publikationen.ub.uni-frankfurt.de/files/62618/container.zip
Autor:
Manuel Herkenhoff, Martin Nienhaus
Publikováno v:
SSRN Electronic Journal.
We find that global financial reporting harmonization is associated with investors overreacting to peer firms’ earnings announcements. Using a sample of 35,116 firm-pair-years from 51 countries between 2000 and 2010, we show that heightened informa
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::829c80ae7b6e2bddc473f09e6f5f77ce
https://doi.org/10.2139/ssrn.3761063
https://doi.org/10.2139/ssrn.3761063
Publikováno v:
SSRN Electronic Journal.
This study provides the first comprehensive literature review on interim reporting based on 112 papers published between 1961 and 2020. The review focuses on both the firm-specific consequences (capital market-based and real effects) and externalitie
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::936651a7ad47520099e6d148501f0377
https://doi.org/10.2139/ssrn.3706255
https://doi.org/10.2139/ssrn.3706255
Publikováno v:
The Accounting Review. 94:251-277
We exploit a regulatory change in Singapore to analyze the capital market effects of mandatory quarterly reporting. The listing rule implemented in 2003 has required firms with a market capitalization above S$75 million—but not firms with a market
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::5ac8818059578227ae9048b1dcd8065d
https://doi.org/10.2308/accr-52212
https://doi.org/10.2308/accr-52212
Autor:
Peter Kajüter, Martin Nienhaus
Publikováno v:
Abacus. 53:28-58
We analyze the impact of IFRS 8 on the usefulness of segment reports from an investor's perspective. The analysis comprises three steps. First, we compare the value relevance of segment reports before and after the introduction of IFRS 8. Second, we
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4f2c732fe73e841506c10c007a1b3815
https://doi.org/10.1111/abac.12105
https://doi.org/10.1111/abac.12105
Publikováno v:
The International Journal of Accounting. 51:23-50
In the last decades, regulators around the world have increasingly mandated stricter assurance requirements for interim reporting. In several countries, firms must have their interim financial statements reviewed by an external auditor. However, ther
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4efc3af88a73d50f76c7c5c7f86d7254
https://doi.org/10.1016/j.intacc.2016.01.003
https://doi.org/10.1016/j.intacc.2016.01.003
Autor:
Martin Nienhaus, Peter Kajüter
Publikováno v:
WiSt - Wirtschaftswissenschaftliches Studium. 45:516-521
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c96b2708af1fba0ee43eff95c7a2a949
https://doi.org/10.15358/0340-1650-2016-10-516
https://doi.org/10.15358/0340-1650-2016-10-516