Joachim Gassen

Accounting · 2006–2014

A researcher in the Science corpus: 4 papers; trusts 43 researchers and is trusted by 12 researchers here, as inferred from the citation graph.

Subfields

• Accounting — 156 citations into it; #2,886 of 8,970 by trust here, #3,969 by citations
• Strategy and Management — 78 citations into it; #4,531 of 10,874 by trust here, #4,931 by citations
• Finance — 77 citations into it; #9,735 of 10,518 by trust here, #6,960 by citations
• Economics and Econometrics — 18 citations into it
• Management Information Systems — 14 citations into it

Whom Joachim Gassen trusts overall

Their strongest outbound trust, strongest first, inferred from their citations.

1. Ray Ball
2. Jennifer Francis
3. Ross L. Watts
4. L. Shivakumar
5. Patricia M. Dechow
6. Christian Leuz
7. W. H. Beaver
8. Ryan Lafond
9. Holger Daske
10. Ilia D. Dichev

Who trusts Joachim Gassen overall

1. A. Achleitner
2. Christopher Nobes
3. Martin Walker
4. Erlend Kvaal
5. Emmanuel T. De George
6. Nina Günther
7. Ray Ball
8. Holger Daske
9. G. Iatridis
10. Araceli Mora

Papers from Joachim Gassen's perspective

Ordered by how strongly the researchers Joachim Gassen trusts endorse each paper. Same corpus, a different order for every researcher.

1. EARNINGS QUALITY IN UK PRIVATE FIRMS: COMPARATIVE LOSS RECOGNITION TIMELINESS
2. Conservatism in Accounting - Part Ii: Evidence and Research Opportunities
3. THE EFFECT OF INTERNATIONAL INSTITUTIONAL FACTORS ON PROPERTIES OF ACCOUNTING EARNINGS
4. Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences
5. Costs of Equity and Earnings Attributes
6. Conservatism in Accounting - Part I: Explanations and Implications
7. Incentives versus standards: properties of accounting income in four East Asian countries
8. Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure
9. The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition
10. Financial Accounting Information and Corporate Governance

Their papers

• Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers (2014) — 131 citations
• What drives the comparability effect of mandatory IFRS adoption? (2014) — 262 citations
• International Differences in Conditional Conservatism – The Role of Unconditional Conservatism and Income Smoothing (2006) — 140 citations
• Applying IFRS in Germany: Determinants and Consequences (2006) — 234 citations