Applying IFRS in Germany: Determinants and Consequences

By Joachim Gassen, Thorsten Sellhorn. 2006

234 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/f58bb64c5a8d70aed234d654775e20be5eba9e74

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Citations in the corpus

Adopting a Label: Heterogeneity in the Economic Consequences of IFRS Adoptions * (2007, background): “Using a set of German firms only, Van Tendeloo and Vanstraelen (2005) and Goncharov and Zimmermann (2006) find little evidence that IAS curb the level of earnings management relative to German GAAP, whereas the evidence in Gassen and Sellhorn (2006) suggests that IFRS numbers are of higher quality.”
The continued survival of international differences under IFRS (2013, background): “…or 8 of Table 1) if ‘adopted’ means compliance, as it generally does in the empirical and other literature (e.g. Ashbaugh 2001, Ashbaugh and Pincus 2001, Leuz 2003, Jermakowicz 2004, Cuijpers and Buijink 2005, Gassen and Sellhorn 2006, Hoogendoorn 2006, Christensen et al. 2007, Barth et al. 2008).”
Introduction of International Accounting Standards, Disclosure Quality and Accuracy of Analysts' Earnings Forecasts (2013, unknown): “We regress the potentially endogenous variable INT on variables that have been used in pertinent studies (Leuz and Verrecchia, 2000; Hail, 2002; LapointeAntunes et al., 2006; Gassen and Sellhorn, 2006).”
Real Earnings Management and Accrual-based Earnings Management in Family Firms (2014, methodology): “We code firm–year observations as German GAAP if one of the following cases applies: 01 (local standards), 08 (local standards with EU and International Accounting Standards Committee (IASC) guidelines), 10 (local standards with some EU guidelines), 17 (local standards with some Organization for Eco”
The Impact of IFRS on Accounting Quality in a Regulated Market (2011, unknown): “Gassen and Sellborn (2006) report similar findings.”
IFRS Policy Changes and the Continuation of National Patterns of IFRS Practice (2012, unknown): “Barth et al. (2006) and Gassen and Sellhorn (2006) also find enhanced accounting quality for firms that voluntarily adopted IFRS.”
International differences in IFRS policy choice: A research note (2010, background): “Although there is ample evidence that voluntary adoption of IFRS has enhanced accounting quality (Barth et al., 2006; Gassen and Sellhorn, 2006), the benefits of mandatory adoption are more doubtful (Daske et al., 2007; Christensen et al., 2008).”
The post-adoption effects of the implementation of International Financial Reporting Standards in Greece (2010, background): “The transition to IFRS presents firms with difficulties including technical differences, the cost of change and adjustment, the time factor, and the insufficient experience and knowledge (Brown & Tarca, 2005; Gassen & Sellhorn, 2006).”