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Joachim Gassen

Personal Details

First Name:Joachim
Middle Name:
Last Name:Gassen
Suffix:
RePEc Short-ID:pga397
[This author has chosen not to make the email address public]
http://www.wiwi.hu-berlin.de/rewe/mitarbeiter/gassen

Affiliation

(in no particular order)

Wirtschaftswissenschaftliche Fakultät (Faculty of Economics)
Humboldt-Universität Berlin (Humboldt University Berlin)

Berlin, Germany
http://www.wiwi.hu-berlin.de/
RePEc:edi:wfhubde (more details at EDIRC)

Center for Applied Statistics and Econometrics (CASE)
Humboldt-Universität Berlin (Humboldt University Berlin)

Berlin, Germany
http://www.case.hu-berlin.de/
RePEc:edi:cahubde (more details at EDIRC)

Sonderforschungsbereich 649: Ökonomisches Risiko (Collaborative Research Center 649: Economic Risk)
Wirtschaftswissenschaftliche Fakultät (Faculty of Economics)
Humboldt-Universität Berlin (Humboldt University Berlin)

Berlin, Germany
http://sfb649.wiwi.hu-berlin.de/
RePEc:edi:sohubde (more details at EDIRC)

Research output

as
Jump to: Working papers Articles

Working papers

  1. Cascino, Stefano & Gassen, Joachim, 2012. "Comparability effects of mandatory IFRS adoption," SFB 649 Discussion Papers 2012-009, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk.
  2. Cascino, Stefano & Gassen, Joachim, 2012. "Comparability effects of mandatory IFRS adoption," SFB 649 Discussion Papers 2012-009, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk.
  3. Cascino, Stefano & Gassen, Joachim, 2010. "Mandatory IFRS adoption and accounting comparability," SFB 649 Discussion Papers 2010-046, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk.
  4. Cascino, Stefano & Gassen, Joachim, 2010. "Mandatory IFRS adoption and accounting comparability," SFB 649 Discussion Papers 2010-046, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk.
  5. Gassen, Joachim, 2008. "Are stewardship and valuation usefulness compatible or alternative objectives of financial accounting?," SFB 649 Discussion Papers 2008-028, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk.
    repec:hum:wpaper:sfb649dp2008-028 is not listed on IDEAS

Articles

  1. Joachim Gassen & Kristina Schwedler, 2010. "The Decision Usefulness of Financial Accounting Measurement Concepts: Evidence from an Online Survey of Professional Investors and their Advisors," European Accounting Review, Taylor & Francis Journals, vol. 19(3), pages 495-509.
  2. Joachim Gassen, 2009. "Finanzkrise: die Rolle der Rechnungslegung," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 78(1), pages 83-95.
  3. Joachim Gassen & Rolf Uwe Fulbier & Thorsten Sellhorn, 2006. "International Differences in Conditional Conservatism - The Role of Unconditional Conservatism and Income Smoothing," European Accounting Review, Taylor & Francis Journals, vol. 15(4), pages 527-564.

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

  1. Cascino, Stefano & Gassen, Joachim, 2012. "Comparability effects of mandatory IFRS adoption," SFB 649 Discussion Papers 2012-009, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk.

    Cited by:

    1. Eva Cerioni & Alessia D’Andrea & Marco Giuliani & Stefano Marasca, 2021. "Non-Financial Disclosure and Intra-Industry Comparability: A Macro, Meso and Micro Analysis," Sustainability, MDPI, vol. 13(3), pages 1-23, January.
    2. De George, Emmanuel T. & Li, Xi & Shivakumar, Lakshmanan, 2016. "A review of the IFRS adoption literature," LSE Research Online Documents on Economics 67599, London School of Economics and Political Science, LSE Library.
    3. Ulf Br&?ggemann & J?rg-Markus Hitz & Thorsten Sellhorn, 2013. "Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research," European Accounting Review, Taylor & Francis Journals, vol. 22(1), pages 1-37, May.
    4. Gary Kleinman & Betsy Beixin Lin & Rebecca Bloch, 2019. "Accounting enforcement in a national context: an international study," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 16(1), pages 47-67, March.
    5. Brian M. Burnett & Elizabeth A. Gordon & Bjorn N. Jorgensen & Cheryl L. Linthicum, 2015. "Earnings Quality: Evidence from Canadian Firms' Choice between IFRS and U.S. GAAP," Accounting Perspectives, John Wiley & Sons, vol. 14(3), pages 212-249, September.
    6. Czerny Małgorzata & Firkowska-Jakobsze Zuzanna & Hońko Stanisław, 2019. "A Comparability of Information in the Financial Statements of Gaming Companies," Financial Sciences. Nauki o Finansach, Sciendo, vol. 24(4), pages 27-44, December.
    7. Fangjun Wang & Zhichao Zhang & Luying Xu, 2020. "Corporate social responsibility and financial statement comparability: Evidence from China," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(3), pages 1375-1394, May.
    8. BRAD, Laura & CIOBANU, Radu & DOBRE, Florin, 2016. "Does Earnings Management Change After The Adoption Of The Ifrs? Evidence From Romania," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 20(1), pages 21-36.
    9. Petaibanlue, Jirada & Walker, Martin & Lee, Edward, 2015. "When did analyst forecast accuracy benefit from increased cross-border comparability following IFRS adoption in the EU?," International Review of Financial Analysis, Elsevier, vol. 42(C), pages 278-291.
    10. Palea Vera, 2013. "The Effect of the European Regulation 1606/2002 on Market Efficiency: Early Empirical Evidence and Some Suggestions for Future Research and Policy-Making Discussion," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201310, University of Turin.
    11. Solomon Opare & Muhammad Nurul Houqe & Tony van Zijl, 2021. "Meta‐analysis of the Impact of Adoption of IFRS on Financial Reporting Comparability, Market Liquidity, and Cost of Capital," Abacus, Accounting Foundation, University of Sydney, vol. 57(3), pages 502-556, September.
    12. Gordon, Elizabeth A. & Gotti, Giorgio & Ho, Joanna H. & Mora, Araceli & Morris, Richard D., 2019. "Commentary: Where is International Accounting Research Going? Issues Needing Further Investigation," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 37(C).
    13. Andrea Cardoni & Evgeniia Kiseleva & Simone Terzani, 2019. "Evaluating the Intra-Industry Comparability of Sustainability Reports: The Case of the Oil and Gas Industry," Sustainability, MDPI, vol. 11(4), pages 1-23, February.
    14. Rute Gonçalves & Patrícia Lopes, 2014. "Accounting in Agriculture: Disclosure practices of listed firms," FEP Working Papers 530, Universidade do Porto, Faculdade de Economia do Porto.
    15. Christian Leuz, 2018. "Evidence-Based Policymaking: Promise, Challenges and Opportunities for Accounting and Financial Markets Research," NBER Working Papers 24535, National Bureau of Economic Research, Inc.
    16. Barniv, Ran Ron & Chen, Min & Li, We, 2020. "The market reaction to analyst stock recommendation and earnings forecast consistency: International evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 39(C).
    17. Bin Li & Gianfranco Siciliano & Mohan Venkatachalam & Patricia Naranjo & Rodrigo S. Verdi, 2021. "Economic Consequences of IFRS Adoption: The Role of Changes in Disclosure Quality," Contemporary Accounting Research, John Wiley & Sons, vol. 38(1), pages 129-179, March.
    18. Gebhardt, Günther & Novotny-Farkas, Zoltán, 2018. "Comparability and predictive ability of loan loss allowances: The role of accounting regulation versus bank supervision," CFS Working Paper Series 591, Center for Financial Studies (CFS).
    19. Joanna Shuang Wu & Ivy Xiying Zhang, 2019. "Mandatory IFRS Adoption and the Role of Accounting Earnings in CEO Turnover," Contemporary Accounting Research, John Wiley & Sons, vol. 36(1), pages 168-197, March.
    20. Khadija S. Almaghrabi & Kwaku Opong & Ioannis Tsalavoutas, 2021. "Compliance with pension‐related mandatory disclosures and debt financing," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(1-2), pages 148-184, January.
    21. Ray Ball & Xi Li & Lakshmanan Shivakumar, 2015. "Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS Adoption," Journal of Accounting Research, Wiley Blackwell, vol. 53(5), pages 915-963, December.
    22. Muhammad Mohsin & Mohammad Nurunnabi & Jijian Zhang & Huaping Sun & Nadeem Iqbal & Robina Iram & Qaiser Abbas, 2021. "The evaluation of efficiency and value addition of IFRS endorsement towards earnings timeliness disclosure," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 26(2), pages 1793-1807, April.
    23. Seth Nana Kwame Appiah-Kubi & Housam Rjoub, 2017. "Adoption and compliance with ifrs by listed firms in ghana and the extent of financial statement disclosures," Computational Methods in Social Sciences (CMSS), "Nicolae Titulescu" University of Bucharest, Faculty of Economic Sciences, vol. 5(2), pages 10-25, December.
    24. Martin Glaum & Tobias Keller & Donna L. Street, 2018. "Discretionary accounting choices: the case of IAS 19 pension accounting," Accounting and Business Research, Taylor & Francis Journals, vol. 48(2), pages 139-170, February.
    25. Saori Matsubara & Takahiro Endo, 2016. "The Role of Local Accounting Standard Setters in Institutional Complexity: 'Explosion' of Local Standards in Japan," Discussion Paper Series DP2016-35, Research Institute for Economics & Business Administration, Kobe University.
    26. Matthias Demmer & Paul Pronobis & Teri Lombardi Yohn, 2019. "Mandatory IFRS adoption and analyst forecast accuracy: the role of financial statement-based forecasts and analyst characteristics," Review of Accounting Studies, Springer, vol. 24(3), pages 1022-1065, September.
    27. Taisia Nistorenco, 2019. "Compliance with Disclosure Requirements under IFRS 3 of Companies Trading at Prague Stock Exchange," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2019(2), pages 5-26.
    28. Anubha Srivastava & Preeti Kulshrestha, 2021. "Ind-AS Enforcement in India: An Assessment of Readiness, Benefits and Key Challenges," Paradigm, , vol. 25(1), pages 25-41, June.
    29. Donal Byard & Masako Darrough & Jangwon Suh, 2021. "Re-examining the impact of mandatory IFRS adoption on IPO underpricing," Review of Accounting Studies, Springer, vol. 26(4), pages 1344-1389, December.
    30. Zhonghai Yang & Roger Su & Shasha Zhou & Yingmei Li, 2016. "Earnings Management, Annual Report Patch and Accounting Comparability," International Journal of Business and Management, Canadian Center of Science and Education, vol. 11(10), pages 1-51, September.
    31. Francesco Avallone & Claudia Gabbioneta & Paola Ramassa & Marco Sorrentino, 2015. "Why Do Firms Write Off Their Goodwill? A Comparison of Different Accounting Systems," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2015(1), pages 23-40.
    32. Byard, Donal & Darrough, Masako & Suh, Jangwon, 2019. "There is No Evidence that Mandatory IFRS Adoption Significantly Decreased IPO Underpricing," SocArXiv b56u2, Center for Open Science.
    33. Alberto Quagli & Corrado Lagazio & Paola Ramassa, 2021. "From enforcement to financial reporting controls (FRCs): a country-level composite indicator," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(2), pages 397-427, June.
    34. Jerry W. Chen & In-Mu Haw & Jianfu Shen & Pauline W. Wong, 2020. "The economic benefits of returned-global Chinese IPOs," Review of Quantitative Finance and Accounting, Springer, vol. 55(4), pages 1207-1239, November.
    35. Lang, Mark & Stice-Lawrence, Lorien, 2015. "Textual analysis and international financial reporting: Large sample evidence," Journal of Accounting and Economics, Elsevier, vol. 60(2), pages 110-135.
    36. Valentin BURCA, 2014. "Implications of IFRS Adoption on Balance-Sheet vs Income Statement Figures," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 3, pages 33-42.
    37. Emmanuel T. De George & Xi Li & Lakshmanan Shivakumar, 2016. "A review of the IFRS adoption literature," Review of Accounting Studies, Springer, vol. 21(3), pages 898-1004, September.

  2. Cascino, Stefano & Gassen, Joachim, 2012. "Comparability effects of mandatory IFRS adoption," SFB 649 Discussion Papers 2012-009, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk.

    Cited by:

    1. Eva Cerioni & Alessia D’Andrea & Marco Giuliani & Stefano Marasca, 2021. "Non-Financial Disclosure and Intra-Industry Comparability: A Macro, Meso and Micro Analysis," Sustainability, MDPI, vol. 13(3), pages 1-23, January.
    2. De George, Emmanuel T. & Li, Xi & Shivakumar, Lakshmanan, 2016. "A review of the IFRS adoption literature," LSE Research Online Documents on Economics 67599, London School of Economics and Political Science, LSE Library.
    3. Ulf Br&?ggemann & J?rg-Markus Hitz & Thorsten Sellhorn, 2013. "Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research," European Accounting Review, Taylor & Francis Journals, vol. 22(1), pages 1-37, May.
    4. Gary Kleinman & Betsy Beixin Lin & Rebecca Bloch, 2019. "Accounting enforcement in a national context: an international study," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 16(1), pages 47-67, March.
    5. Brian M. Burnett & Elizabeth A. Gordon & Bjorn N. Jorgensen & Cheryl L. Linthicum, 2015. "Earnings Quality: Evidence from Canadian Firms' Choice between IFRS and U.S. GAAP," Accounting Perspectives, John Wiley & Sons, vol. 14(3), pages 212-249, September.
    6. Czerny Małgorzata & Firkowska-Jakobsze Zuzanna & Hońko Stanisław, 2019. "A Comparability of Information in the Financial Statements of Gaming Companies," Financial Sciences. Nauki o Finansach, Sciendo, vol. 24(4), pages 27-44, December.
    7. Fangjun Wang & Zhichao Zhang & Luying Xu, 2020. "Corporate social responsibility and financial statement comparability: Evidence from China," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(3), pages 1375-1394, May.
    8. BRAD, Laura & CIOBANU, Radu & DOBRE, Florin, 2016. "Does Earnings Management Change After The Adoption Of The Ifrs? Evidence From Romania," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 20(1), pages 21-36.
    9. Petaibanlue, Jirada & Walker, Martin & Lee, Edward, 2015. "When did analyst forecast accuracy benefit from increased cross-border comparability following IFRS adoption in the EU?," International Review of Financial Analysis, Elsevier, vol. 42(C), pages 278-291.
    10. Palea Vera, 2013. "The Effect of the European Regulation 1606/2002 on Market Efficiency: Early Empirical Evidence and Some Suggestions for Future Research and Policy-Making Discussion," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201310, University of Turin.
    11. Solomon Opare & Muhammad Nurul Houqe & Tony van Zijl, 2021. "Meta‐analysis of the Impact of Adoption of IFRS on Financial Reporting Comparability, Market Liquidity, and Cost of Capital," Abacus, Accounting Foundation, University of Sydney, vol. 57(3), pages 502-556, September.
    12. Gordon, Elizabeth A. & Gotti, Giorgio & Ho, Joanna H. & Mora, Araceli & Morris, Richard D., 2019. "Commentary: Where is International Accounting Research Going? Issues Needing Further Investigation," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 37(C).
    13. Andrea Cardoni & Evgeniia Kiseleva & Simone Terzani, 2019. "Evaluating the Intra-Industry Comparability of Sustainability Reports: The Case of the Oil and Gas Industry," Sustainability, MDPI, vol. 11(4), pages 1-23, February.
    14. Rute Gonçalves & Patrícia Lopes, 2014. "Accounting in Agriculture: Disclosure practices of listed firms," FEP Working Papers 530, Universidade do Porto, Faculdade de Economia do Porto.
    15. Christian Leuz, 2018. "Evidence-Based Policymaking: Promise, Challenges and Opportunities for Accounting and Financial Markets Research," NBER Working Papers 24535, National Bureau of Economic Research, Inc.
    16. Barniv, Ran Ron & Chen, Min & Li, We, 2020. "The market reaction to analyst stock recommendation and earnings forecast consistency: International evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 39(C).
    17. Bin Li & Gianfranco Siciliano & Mohan Venkatachalam & Patricia Naranjo & Rodrigo S. Verdi, 2021. "Economic Consequences of IFRS Adoption: The Role of Changes in Disclosure Quality," Contemporary Accounting Research, John Wiley & Sons, vol. 38(1), pages 129-179, March.
    18. Gebhardt, Günther & Novotny-Farkas, Zoltán, 2018. "Comparability and predictive ability of loan loss allowances: The role of accounting regulation versus bank supervision," CFS Working Paper Series 591, Center for Financial Studies (CFS).
    19. Joanna Shuang Wu & Ivy Xiying Zhang, 2019. "Mandatory IFRS Adoption and the Role of Accounting Earnings in CEO Turnover," Contemporary Accounting Research, John Wiley & Sons, vol. 36(1), pages 168-197, March.
    20. Khadija S. Almaghrabi & Kwaku Opong & Ioannis Tsalavoutas, 2021. "Compliance with pension‐related mandatory disclosures and debt financing," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(1-2), pages 148-184, January.
    21. Ray Ball & Xi Li & Lakshmanan Shivakumar, 2015. "Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS Adoption," Journal of Accounting Research, Wiley Blackwell, vol. 53(5), pages 915-963, December.
    22. Muhammad Mohsin & Mohammad Nurunnabi & Jijian Zhang & Huaping Sun & Nadeem Iqbal & Robina Iram & Qaiser Abbas, 2021. "The evaluation of efficiency and value addition of IFRS endorsement towards earnings timeliness disclosure," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 26(2), pages 1793-1807, April.
    23. Seth Nana Kwame Appiah-Kubi & Housam Rjoub, 2017. "Adoption and compliance with ifrs by listed firms in ghana and the extent of financial statement disclosures," Computational Methods in Social Sciences (CMSS), "Nicolae Titulescu" University of Bucharest, Faculty of Economic Sciences, vol. 5(2), pages 10-25, December.
    24. Martin Glaum & Tobias Keller & Donna L. Street, 2018. "Discretionary accounting choices: the case of IAS 19 pension accounting," Accounting and Business Research, Taylor & Francis Journals, vol. 48(2), pages 139-170, February.
    25. Saori Matsubara & Takahiro Endo, 2016. "The Role of Local Accounting Standard Setters in Institutional Complexity: 'Explosion' of Local Standards in Japan," Discussion Paper Series DP2016-35, Research Institute for Economics & Business Administration, Kobe University.
    26. Matthias Demmer & Paul Pronobis & Teri Lombardi Yohn, 2019. "Mandatory IFRS adoption and analyst forecast accuracy: the role of financial statement-based forecasts and analyst characteristics," Review of Accounting Studies, Springer, vol. 24(3), pages 1022-1065, September.
    27. Taisia Nistorenco, 2019. "Compliance with Disclosure Requirements under IFRS 3 of Companies Trading at Prague Stock Exchange," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2019(2), pages 5-26.
    28. Anubha Srivastava & Preeti Kulshrestha, 2021. "Ind-AS Enforcement in India: An Assessment of Readiness, Benefits and Key Challenges," Paradigm, , vol. 25(1), pages 25-41, June.
    29. Donal Byard & Masako Darrough & Jangwon Suh, 2021. "Re-examining the impact of mandatory IFRS adoption on IPO underpricing," Review of Accounting Studies, Springer, vol. 26(4), pages 1344-1389, December.
    30. Zhonghai Yang & Roger Su & Shasha Zhou & Yingmei Li, 2016. "Earnings Management, Annual Report Patch and Accounting Comparability," International Journal of Business and Management, Canadian Center of Science and Education, vol. 11(10), pages 1-51, September.
    31. Francesco Avallone & Claudia Gabbioneta & Paola Ramassa & Marco Sorrentino, 2015. "Why Do Firms Write Off Their Goodwill? A Comparison of Different Accounting Systems," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2015(1), pages 23-40.
    32. Byard, Donal & Darrough, Masako & Suh, Jangwon, 2019. "There is No Evidence that Mandatory IFRS Adoption Significantly Decreased IPO Underpricing," SocArXiv b56u2, Center for Open Science.
    33. Alberto Quagli & Corrado Lagazio & Paola Ramassa, 2021. "From enforcement to financial reporting controls (FRCs): a country-level composite indicator," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(2), pages 397-427, June.
    34. Jerry W. Chen & In-Mu Haw & Jianfu Shen & Pauline W. Wong, 2020. "The economic benefits of returned-global Chinese IPOs," Review of Quantitative Finance and Accounting, Springer, vol. 55(4), pages 1207-1239, November.
    35. Lang, Mark & Stice-Lawrence, Lorien, 2015. "Textual analysis and international financial reporting: Large sample evidence," Journal of Accounting and Economics, Elsevier, vol. 60(2), pages 110-135.
    36. Valentin BURCA, 2014. "Implications of IFRS Adoption on Balance-Sheet vs Income Statement Figures," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 3, pages 33-42.
    37. Emmanuel T. De George & Xi Li & Lakshmanan Shivakumar, 2016. "A review of the IFRS adoption literature," Review of Accounting Studies, Springer, vol. 21(3), pages 898-1004, September.

  3. Cascino, Stefano & Gassen, Joachim, 2010. "Mandatory IFRS adoption and accounting comparability," SFB 649 Discussion Papers 2010-046, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk.

    Cited by:

    1. Galina Sabcheva, 2018. "Trends on port concession disclosures in concessionaire financial statements in Bulgaria," Economics and computer science, Publishing house "Knowledge and business" Varna, issue 2, pages 54-66.
    2. Gatluak Gach Chuol Thony & Anthony Duku Peter, 2023. "The Impact of Adoption of International Financial Reporting Standard on Quality of Accounting Information in South Sudan: A Case Study of Kenya Commercial Bank and Cooperative Bank," International Journal of Science and Business, IJSAB International, vol. 19(1), pages 28-48.
    3. Costanza Fabio, 2018. "Voluntary application of IFRS by unlisted companies: evidence from the Italian context," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 15(2), pages 73-86, May.
    4. Abbas Ali Daryaei & Yasin Fattahi & Davood Askarany & Saeed Askary & Mahdad Mollazamani, 2022. "Accounting Comparability, Conservatism, Executive Compensation-Performance, and Information Quality," JRFM, MDPI, vol. 15(11), pages 1-28, October.
    5. Philip Brown, 2011. "International Financial Reporting Standards: what are the benefits?," Accounting and Business Research, Taylor & Francis Journals, vol. 41(3), pages 269-285, August.
    6. Myung-Gun Lee & Minjung Kang & Ho-Young Lee & Jong Chool Park, 2016. "Related-party transactions and financial statement comparability: evidence from South Korea," Asia-Pacific Journal of Accounting & Economics, Taylor & Francis Journals, vol. 23(2), pages 224-252, June.
    7. Paul André & Peter Walton & Dan Yang, 2012. "Voluntary adoption of IFRS: A study of determinants for UK unlisted firms," Post-Print hal-00935013, HAL.

  4. Cascino, Stefano & Gassen, Joachim, 2010. "Mandatory IFRS adoption and accounting comparability," SFB 649 Discussion Papers 2010-046, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk.

    Cited by:

    1. Galina Sabcheva, 2018. "Trends on port concession disclosures in concessionaire financial statements in Bulgaria," Economics and computer science, Publishing house "Knowledge and business" Varna, issue 2, pages 54-66.
    2. Gatluak Gach Chuol Thony & Anthony Duku Peter, 2023. "The Impact of Adoption of International Financial Reporting Standard on Quality of Accounting Information in South Sudan: A Case Study of Kenya Commercial Bank and Cooperative Bank," International Journal of Science and Business, IJSAB International, vol. 19(1), pages 28-48.
    3. Costanza Fabio, 2018. "Voluntary application of IFRS by unlisted companies: evidence from the Italian context," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 15(2), pages 73-86, May.
    4. Abbas Ali Daryaei & Yasin Fattahi & Davood Askarany & Saeed Askary & Mahdad Mollazamani, 2022. "Accounting Comparability, Conservatism, Executive Compensation-Performance, and Information Quality," JRFM, MDPI, vol. 15(11), pages 1-28, October.
    5. Philip Brown, 2011. "International Financial Reporting Standards: what are the benefits?," Accounting and Business Research, Taylor & Francis Journals, vol. 41(3), pages 269-285, August.
    6. Myung-Gun Lee & Minjung Kang & Ho-Young Lee & Jong Chool Park, 2016. "Related-party transactions and financial statement comparability: evidence from South Korea," Asia-Pacific Journal of Accounting & Economics, Taylor & Francis Journals, vol. 23(2), pages 224-252, June.
    7. Paul André & Peter Walton & Dan Yang, 2012. "Voluntary adoption of IFRS: A study of determinants for UK unlisted firms," Post-Print hal-00935013, HAL.

  5. Gassen, Joachim, 2008. "Are stewardship and valuation usefulness compatible or alternative objectives of financial accounting?," SFB 649 Discussion Papers 2008-028, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk.

    Cited by:

    1. Fülbier, Rolf Uwe & Klein, Malte, 2013. "Financial accounting and reporting in Germany: A case study on German accounting tradition and experiences with the IFRS adoption," Bayreuth Working Papers on Finance, Accounting and Taxation (FAcT-Papers) 2013-01, University of Bayreuth, Chair of Finance and Banking.
    2. Ulf Br&?ggemann & J?rg-Markus Hitz & Thorsten Sellhorn, 2013. "Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research," European Accounting Review, Taylor & Francis Journals, vol. 22(1), pages 1-37, May.
    3. George Drymiotes & Thomas Hemmer, 2013. "On the Stewardship and Valuation Implications of Accrual Accounting Systems," Journal of Accounting Research, Wiley Blackwell, vol. 51(2), pages 281-334, May.
    4. Murphy, Tim & O’Connell, Vincent, 2017. "Challenging the dominance of formalism in accounting education: An analysis of the potential of stewardship in light of the evolution of legal education," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 44(C), pages 1-29.
    5. Murphy, Tim & O’Connell, Vincent & Ó hÓgartaigh, Ciarán, 2013. "Discourses surrounding the evolution of the IASB/FASB Conceptual Framework: What they reveal about the “living law” of accounting," Accounting, Organizations and Society, Elsevier, vol. 38(1), pages 72-91.
    6. Chi, Wuchun & Wang, Chenchin, 2010. "Accounting conservatism in a setting of Information Asymmetry between majority and minority shareholders," The International Journal of Accounting, Elsevier, vol. 45(4), pages 465-489, December.
    7. David B. Sutton & Carolyn J. Cordery & Tony Zijl, 2015. "The Purpose of Financial Reporting: The Case for Coherence in the Conceptual Framework and Standards," Abacus, Accounting Foundation, University of Sydney, vol. 51(1), pages 116-141, March.
    8. Aust, Viktoria & Pelger, Christoph & Drefahl, Christian, 2021. "Exploring the relationship between valuation and stewardship uses of accounting information: Empirical evidence from German listed firms," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 42(C).
    9. Inge Wulf & Jens Niemöller & Natalia Rentzsch, 2014. "Development toward integrated reporting, and its impact on corporate governance: a two-dimensional approach to accounting with reference to the German two-tier system," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 25(2), pages 135-164, October.
    10. Rolf Uwe Fülbier & Joerg‐Markus Hitz & Thorsten Sellhorn, 2009. "Relevance of Academic Research and Researchers' Role in the IASB's Financial Reporting Standard Setting," Abacus, Accounting Foundation, University of Sydney, vol. 45(4), pages 455-492, December.
    11. Christoph Kuhner & Christoph Pelger, 2015. "On the Relationship of Stewardship and Valuation—An Analytical Viewpoint," Abacus, Accounting Foundation, University of Sydney, vol. 51(3), pages 379-411, September.
    12. Joachim Gassen, 2009. "Finanzkrise: die Rolle der Rechnungslegung," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 78(1), pages 83-95.

Articles

  1. Joachim Gassen & Kristina Schwedler, 2010. "The Decision Usefulness of Financial Accounting Measurement Concepts: Evidence from an Online Survey of Professional Investors and their Advisors," European Accounting Review, Taylor & Francis Journals, vol. 19(3), pages 495-509.

    Cited by:

    1. Tadeusz Dudycz & Jadwiga Praźników, 2020. "Does the Mark-to-Model Fair Value Measure Make Assets Impairment Noisy?: A Literature Review," Sustainability, MDPI, vol. 12(4), pages 1-24, February.
    2. Veltri, Stefania & Ferraro, Olga, 2018. "Does other comprehensive income matter in credit-oriented systems? Analyzing the Italian context," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 30(C), pages 18-31.
    3. Knauer, Thorsten, 2010. "Relevanz, Qualität und Determinanten der externen Unternehmenspublizität zum Humankapital: Eine empirische Bestandsaufnahme der HDAX-Unternehmen," Arbeitspapiere des Lehrstuhls für Betriebswirtschaftslehre, insbesondere Controlling 13-1, University of Münster, Chair of Management Accounting.
    4. Fülbier, Rolf Uwe & Klein, Malte, 2013. "Financial accounting and reporting in Germany: A case study on German accounting tradition and experiences with the IFRS adoption," Bayreuth Working Papers on Finance, Accounting and Taxation (FAcT-Papers) 2013-01, University of Bayreuth, Chair of Finance and Banking.
    5. Lin Liao & Helen Kang & Richard D. Morris, 2021. "The value relevance of fair value and historical cost measurements during the financial crisis," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(S1), pages 2069-2107, April.
    6. Tiago Cruz Gonçalves, 2021. "The Impact of Discretionary Measurement Criteria on Investors’ Judgement and Decisions," Games, MDPI, vol. 13(1), pages 1-14, December.
    7. Georgiou, Omiros & Jack, Lisa, 2011. "In pursuit of legitimacy: A history behind fair value accounting," The British Accounting Review, Elsevier, vol. 43(4), pages 311-323.
    8. Karen Handley & Sue Wright & Elaine Evans, 2018. "SME Reporting in Australia: Where to Now for Decision†usefulness?," Australian Accounting Review, CPA Australia, vol. 28(2), pages 251-265, June.
    9. Árni Claessen, 2021. "Relevance of Level 3 fair value disclosures and IFRS 13: a case study," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(4), pages 378-390, December.
    10. Manfred Kühnberger, 2014. "Fair Value Accounting, Bilanzpolitik und die Qualität von IFRS-Abschlüssen. Ein überblick über ausgewählte Aspekte der Fair Value-Bewertung," Schmalenbach Journal of Business Research, Springer, vol. 66(5), pages 428-450, August.
    11. Cascino, Stefano & Clatworthy, Mark A. & Osma, Beatriz Garcia & Gassen, Joachim & Imam, Shahed, 2021. "The usefulness of financial accounting information: evidence from the field," LSE Research Online Documents on Economics 107569, London School of Economics and Political Science, LSE Library.
    12. Soenke Sievers & Christopher F. Mokwa & Georg Keienburg, 2012. "The Relevance of Financial versus Non-Financial Information for the Valuation of Venture Capital-Backed Firms," European Accounting Review, Taylor & Francis Journals, vol. 22(3), pages 467-511, September.
    13. Jannis Bischof & Holger Daske & Christoph Sextroh, 2014. "Fair Value-related Information in Analysts’ Decision Processes: Evidence from the Financial Crisis," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 41(3-4), pages 363-400, April.
    14. Monica Laura Zlati & Valentin Marian Antohi & Petronela Cardon, 2019. "Correction of Accounting Errors through Post Balance Sheet Event Analysis for Romanian Companies," Economies, MDPI, vol. 7(2), pages 1-22, April.
    15. Andersson, Patric & Hellman, Niclas, 2020. "Analysts’ evaluations of acquisitions: Swedish survey evidence on IFRS knowledge and the use of accounting information for valuation purposes," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 41(C).
    16. Christoph Pelger & Nicole Spieß, 2017. "On the IASB’s construction of legitimacy – the case of the agenda consultation project," Accounting and Business Research, Taylor & Francis Journals, vol. 47(1), pages 64-90, January.
    17. Christoph Kuhner & Christoph Pelger, 2015. "On the Relationship of Stewardship and Valuation—An Analytical Viewpoint," Abacus, Accounting Foundation, University of Sydney, vol. 51(3), pages 379-411, September.
    18. Chen, Chen & Hanlon, Dean & Khedmati, Mehdi & Wake, James, 2023. "Annual report readability and equity mispricing," Journal of Contemporary Accounting and Economics, Elsevier, vol. 19(3).
    19. Yong, Kevin Ow & Lim, Chu Yeong & Tan, Pearl, 2016. "Theory and practice of the proposed conceptual framework: Evidence from the field," Advances in accounting, Elsevier, vol. 35(C), pages 62-74.
    20. Couch, Robert & Thibodeau, Nicole & Wu, Wei, 2017. "Are fair value options created equal? A study of SFAS 159 and earnings volatility," Advances in accounting, Elsevier, vol. 38(C), pages 15-29.
    21. Hasan, Iftekhar & Kim, Incheol & Teng, Haimeng & Wu, Qiang, 2022. "The effect of foreign institutional ownership on corporate tax avoidance: International evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 46(C).
    22. Karola Bastini & Rainer Kasperzak, 2013. "Erkenntnisfortschritt in der Rechnungslegung durch experimentelle Forschung? — Diskussion methodischer Grundsatzfragen anhand der Entscheidungsnützlichkeit des Performance Reporting," Schmalenbach Journal of Business Research, Springer, vol. 65(7), pages 622-660, December.

  2. Joachim Gassen & Rolf Uwe Fulbier & Thorsten Sellhorn, 2006. "International Differences in Conditional Conservatism - The Role of Unconditional Conservatism and Income Smoothing," European Accounting Review, Taylor & Francis Journals, vol. 15(4), pages 527-564.

    Cited by:

    1. Chun Yu Mak & Norman Strong & Martin Walker, 2011. "Conditional Earnings Conservatism and Corporate Refocusing Activities," Journal of Accounting Research, Wiley Blackwell, vol. 49(4), pages 1041-1082, September.
    2. Fülbier, Rolf Uwe & Klein, Malte, 2013. "Financial accounting and reporting in Germany: A case study on German accounting tradition and experiences with the IFRS adoption," Bayreuth Working Papers on Finance, Accounting and Taxation (FAcT-Papers) 2013-01, University of Bayreuth, Chair of Finance and Banking.
    3. Paul André & Andrei Filip & Luc Paugam, 2013. "Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe," Working Papers hal-00862683, HAL.
    4. Franco Visani & F. Marta L. Di Lascio & Silvia Gardini, 2017. "The impact of institutional and cultural factors on the use ofnon-GAAP financial measures. International evidence fromthe oil and gas industry," BEMPS - Bozen Economics & Management Paper Series BEMPS41, Faculty of Economics and Management at the Free University of Bozen.
    5. Gaganis, Chrysovalantis & Hasan, Iftekhar & Pasiouras, Fotios, 2015. "Regulations, institutions and income smoothing by managing technical reserves: international evidence from the insurance industry," Bank of Finland Research Discussion Papers 15/2015, Bank of Finland.
    6. Fujiyama, Keishi & 藤山, 敬史 & Kagaya, Tetsuyuki & 加賀谷, 哲之 & Suzuki, Tomohiro & 鈴木, 智大 & Takahashi, Yukari, 2014. "Quarterly Earnings Management Around The World: Loss Avoidance Or Earnings Decrease Avoidance?," Hitotsubashi Journal of commerce and management, Hitotsubashi University, vol. 48(1), pages 1-30, October.
    7. Sebastian Brauer & Carl-Friedrich Leuschner & Frank Westermann, 2011. "Does the Introduction of IFRS Change the Timeliness of Loss Recognition? Evidence from German Firms," IEER Working Papers 87, Institute of Empirical Economic Research, Osnabrueck University.
    8. Gassen, Joachim, 2008. "Are stewardship and valuation usefulness compatible or alternative objectives of financial accounting?," SFB 649 Discussion Papers 2008-028, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk.
    9. Cristina Gaio, 2010. "The Relative Importance of Firm and Country Characteristics for Earnings Quality around the World," European Accounting Review, Taylor & Francis Journals, vol. 19(4), pages 693-738.
    10. Panayotis Manganaris & Jordan Floropoulos & Irini Smaragdi, 2011. "Conservatism and Value Relevance: Evidence from the European Financial Sector," American Journal of Economics and Business Administration, Science Publications, vol. 3(2), pages 259-269, April.
    11. Martin Walker, 2013. "How far can we trust earnings numbers? What research tells us about earnings management," Accounting and Business Research, Taylor & Francis Journals, vol. 43(4), pages 445-481, August.
    12. Christian Stadler & Christopher W. Nobes, 2014. "The Influence of Country, Industry, and Topic Factors on IFRS Policy Choice," Abacus, Accounting Foundation, University of Sydney, vol. 50(4), pages 386-421, December.
    13. Gomez Biscarri, Javier & Lopez Espinosa, German, 2008. "The influence of differences in accounting standards on empirical pricing models: An application to the Fama-French model," Journal of Multinational Financial Management, Elsevier, vol. 18(4), pages 369-388, October.
    14. Kousenidis, Dimitrios V. & Ladas, Anestis C. & Negakis, Christos I., 2014. "Accounting conservatism quality of accounting information and crash risk of stock prices," The Journal of Economic Asymmetries, Elsevier, vol. 11(C), pages 120-137.
    15. KapSoon Kim & SungMan Yoon, 2017. "Taxpayer’s Perception to Tax Payment in Kind System in Support of SMEs’ Sustainability: Case of the South Korean Government’s Valuation of Unlisted Stocks," Sustainability, MDPI, vol. 9(9), pages 1-12, August.
    16. Paul André & Andrei Filip & Luc Paugam, 2015. "The Effect of Mandatory IFRS Adoption on Conditional Conservatism in Europe," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 42(3-4), pages 482-514, April.
    17. Madah Marzuki, Marziana & Abdul Wahab, Effiezal Aswadi, 2016. "Institutional factors and conditional conservatism in Malaysia: Does international financial reporting standards convergence matter?," Journal of Contemporary Accounting and Economics, Elsevier, vol. 12(3), pages 191-209.
    18. Martin Glaum, 2020. "Financial Reporting in Non-listed Family Firms: Insights from Interviews with CFOs," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 72(2), pages 225-270, April.
    19. William Rees, 2009. "Discussion of Economic Determinants of Conditional Conservatism," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(3‐4), pages 373-383, April.
    20. Rolf Uwe Fülbier & Joerg‐Markus Hitz & Thorsten Sellhorn, 2009. "Relevance of Academic Research and Researchers' Role in the IASB's Financial Reporting Standard Setting," Abacus, Accounting Foundation, University of Sydney, vol. 45(4), pages 455-492, December.
    21. Elisabete F. Simões Vieira, 2016. "Earnings Management in Public Family Firms under Economic Adversity," Australian Accounting Review, CPA Australia, vol. 26(2), pages 190-207, June.
    22. Nakano, Makoto & 中野, 誠 & Aoki, Yasuharu, 2016. "What Explains Widening Profitability Dispersion Around The World?," Hitotsubashi Journal of commerce and management, Hitotsubashi University, vol. 50(1), pages 23-46, October.
    23. Jeong‐Bon Kim & Jeff J. Wang & Eliza Xia Zhang, 2021. "Does real earnings smoothing reduce investors’ perceived risk?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(9-10), pages 1560-1595, October.
    24. Feng Chen & Qingyuan Li & Li Xu, 2021. "Universal demand laws and the monitoring demand for accounting conservatism," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(7-8), pages 1246-1289, July.
    25. Karampinis, Nikolaos I. & Hevas, Dimosthenis L., 2011. "Mandating IFRS in an Unfavorable Environment: The Greek Experience," The International Journal of Accounting, Elsevier, vol. 46(3), pages 304-332, September.
    26. Konosuke Shimamoto & Fumiko Takeda, 2020. "IFRS Adoption and Accounting Conservatism of Japanese Firms with Governance System Transition," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 26(2), pages 161-173, May.
    27. Araceli Mora & Martin Walker, 2015. "The implications of research on accounting conservatism for accounting standard setting," Accounting and Business Research, Taylor & Francis Journals, vol. 45(5), pages 620-650, August.
    28. Juan Manuel García Lara & Beatriz García Osma & Fernando Penalva, 2009. "The Economic Determinants of Conditional Conservatism," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(3‐4), pages 336-372, April.
    29. Zhonghai Yang & Roger Su & Shasha Zhou & Yingmei Li, 2016. "Earnings Management, Annual Report Patch and Accounting Comparability," International Journal of Business and Management, Canadian Center of Science and Education, vol. 11(10), pages 1-51, September.
    30. Sun, Zeyu & Yang, Ge & Bai, Haichen, 2023. "The spillover effect of customers' financial risk on suppliers' conservative reporting: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 87(C).
    31. Stephen B. Salter & Tony Kang & Giorgio Gotti & Timothy S. Doupnik, 2013. "The Role of Social Values, Accounting Values and Institutions in Determining Accounting Conservatism," Management International Review, Springer, vol. 53(4), pages 607-632, August.

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Co-authorship network on CollEc

NEP Fields

NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 3 papers announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.
  1. NEP-ACC: Accounting and Auditing (3) 2008-04-15 2010-10-23 2012-03-08
  2. NEP-BAN: Banking (1) 2010-10-23
  3. NEP-BEC: Business Economics (1) 2012-03-08

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