The Value Relevance of Accounting Income Reported by DAX‐30 German Companies

By Eva K. Jermakowicz, Jenice Prather-Kinsey, Inge Wulf. 2007

172 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/afceec70185e44ac9a2505a3d91a754a84ce2522

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In Accounting

1. Leif Atle Beisland
2. Philip Brown

In Strategy and Management

1. Leif Atle Beisland
2. Philip Brown

Citations in the corpus

• A Review of the Value Relevance Literature (2009, background): “However, Jermakowizc, Prather-Kinsey and Wulf [153] report increased value relevance of earnings after the adoption of the IFRS for the German DAX-30 companies, that is, the thirty German companies listed on the Deutsche Börse with the largest market capitalisation and turnover.”
• The Development of Accounting Quality of IAS and IFRS Over Time: The Case of Germany (2009, unknown): “Jermakowicz et al. (2007) examine German companies' adoption of IFRS and US GAAP over the period 1995 to 2004.”
• Assessing the Value Relevance of Accounting Data After the Introduction of IFRS in Europe: The Value Relevance of Accounting Data under IFRS (2010, unknown): “The impact of IFRS on value relevance has been investigated for the United Kingdom (Horton and Serafeim, 2008), Spain (Callao et al, 2007), and Germany (Jermakowicz et al., 2007), providing conflicting results.”
• International Financial Reporting Standards: what are the benefits? (2011, background): “…of German ‘DAX-30′ companies found most believed IFRS would improve the comparability of financial statements, while the complex nature and cost of adopting IFRS and the volatility of earnings calculated by applying IFRS were among the most important challenges they faced (Jermakowicz et al. 2007).”