Výsledky vyhledávání - "Sebastian Kaumanns"

'Some fuzzy math': relational information on debt value adjustments by managers and the financial press

Autor: Sebastian Kaumanns

This study provides comprehensive descriptive evidence on the occurrence, size, and reporting by managers and the financial press of debt value adjustments due to a change in own credit risk (DVAs). The study is motivated by a public debate about DVA

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::2d8eb795b8029e137d35ab99e92ea65b
http://resolver.sub.uni-goettingen.de/purl?gs-1/15247

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Identifying Consequences of Mandatory IFRS Adoption: The Role of Selection Effects

Autor: Joerg-Markus Hitz, Nico Lehmann, Sebastian Kaumanns

Publikováno v: SSRN Electronic Journal.

This paper documents potential selection effects inherent in the research designs that are typically used in studies investigating economic or accounting effects of mandatory IFRS adoption. Replicating prior work by Christensen, Hail, and Leuz (2013)

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::8848c4a36eb5f43cc3cd443c5f7b38e1
https://doi.org/10.2139/ssrn.2816616

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