Essays on financial reporting, corporate disclosure, and capital markets:
Gespeichert in:
| 1. Verfasser: | |
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| Format: | Abschlussarbeit Buch |
| Sprache: | English |
| Veröffentlicht: |
2011
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| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XVII, 192 S. graph. Darst. 21 cm |
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Datensatz im Suchindex
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| adam_text | Titel: Essays on financial reporting, corporate disclosure, and capital markets
Autor: Bassemir, Moritz
Jahr: 2011
Inhaltsverzeichnis
Tabellenverzeichnis X
Abbildungsverzeichnis XI
Symbolverzeichnis XIV
Abkürzungsverzeichnis XIV
1 Introduction 1
Bibliography ...................................... 9
2 Why Do Private Firms Adopt IFRS? 11
2.1 Introduction.................................... 11
2.2 Institutional Setting and Hypothesis Development .............. 16
2.2.1 Financial Reporting and Disclosure Regulation in Germany..... 16
2.2.2 Determinants of the Decision to Adopt IFRS............. 18
2.2.2.1 Benefits and Costs of IFRS Adoption............ 18
2.2.2.2 Predicting IFRS Adoption from Firm Characteristics ... 19
2.3 Sample Selection and Research Design..................... 25
2.3.1 Sample Selection and Collection of Data................ 25
2.3.2 Specification of Model and Measurement of Variables......... 29
2.4 Empirical Analyses................................ 34
2.4.1 Descriptive Statistics........................... 34
2.4.2 Multi-Period Logit Regressions..................... 39
2.4.2.1 Main Results.......................... 39
2.4.2.2 Marginal Effects........................ 42
2.4.3 Robustness Checks............................ 44
2.4.4 Supplemental Analyses.......................... 49
2.5 Conclusion .................................... 54
Bibliography ...................................... 56
Appendix A....................................... 63
Appendix B....................................... 65
Appendix C....................................... 67
3 Manipulation des Börsenkurses durch gezielte Informationspolitik im Rahmen
von Squeeze-Outs? 73
3.1 Einleitung..................................... 73
3.2 Hintergrund und Forschungsfragen....................... 75
3.2.1 Institutionelle Rahmenbedingungen................... 75
3.2.2 Entwicklung der Forschungsfragen................... 76
3.3 Stichprobenauswahl ............................... 80
3.4 Empirische Analyse................................ 83
3.4.1 Bilanzpolitik............................... 83
3.4.1.1 Methodik............................ 83
3.4.1.2 Ergebnisse........................... 85
3.4.2 Pressemitteilungspolitik......................... 91
3.4.2.1 Methodik............................ 91
3.4.2.2 Ergebnisse........................... 94
3.5 Auswirkungen auf den Börsenkurs....................... 100
3.6 Zusammenfassung ................................ 106
Literaturverzeichnis .................................. 109
Rechtsprechungsverzeichnis.............................. 116
4 The Effect of Conference Calls on Analysts Forecasts - German Evidence 117
4.1 Introduction.................................... 117
4.2 Research Question and Hypotheses Development............... 121
4.3 Research Design ................................. 126
4.3.1 Development of Dependent Variables.................. 126
4.3.2 Panel Regression Analysis........................ 129
4.3.3 Within-Firm Analysis.......................... 131
4.4 Sample Selection and Data Collection ..................... 132
4.5 Main Empirical Analyses ............................ 134
4.5.1 Descriptive Statistics and Results of Univariate Tests......... 134
4.5.2 Results of Multivariate Tests......................139
4.5.3 Results of Within-Firm Tests......................141
4.6 Supplemental Analyses..............................143
4.6.1 Conference Calls and Information Precision..............143
4.6.2 Do All Analysts Benefit Equally?....................145
4.6.3 Sensitivity Analyses for Main Results .................147
4.7 Conclusions....................................149
Bibliography ......................................151
5 Accounting for Goodwill: Does the Measurement Date Matter? 156
5.1 Introduction....................................156
5.2 Institutional Background.............................159
5.2.1 Stages of a Typical M A transaction .................159
5.2.2 Accounting for Business Combinations and Measurement Date . . . 162
5.3 Discussion of the Measurement Concepts....................164
5.3.1 Agreement Date Model versus Acquisition Date Model........164
5.3.2 Measurement Date or Measurement Period?..............170
5.4 Empirical Analysis................................170
5.4.1 Sample Selection.............................170
5.4.2 Sample Description............................173
5.4.3 Univariate Tests.............................177
5.5 Conclusion ....................................180
Bibliography ......................................182
Appendix A.......................................188
Appendix B.......................................190
Curriculum Vitae 194
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| spelling | Bassemir, Moritz Verfasser (DE-588)1020218223 aut Essays on financial reporting, corporate disclosure, and capital markets vorgelegt von Moritz Bassemir 2011 XVII, 192 S. graph. Darst. 21 cm txt rdacontent n rdamedia nc rdacarrier Frankfurt (Main), Univ., Diss., 2011 International Financial Reporting Standards (DE-588)4699643-6 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content International Financial Reporting Standards (DE-588)4699643-6 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025219488&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
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| title | Essays on financial reporting, corporate disclosure, and capital markets |
| title_auth | Essays on financial reporting, corporate disclosure, and capital markets |
| title_exact_search | Essays on financial reporting, corporate disclosure, and capital markets |
| title_full | Essays on financial reporting, corporate disclosure, and capital markets vorgelegt von Moritz Bassemir |
| title_fullStr | Essays on financial reporting, corporate disclosure, and capital markets vorgelegt von Moritz Bassemir |
| title_full_unstemmed | Essays on financial reporting, corporate disclosure, and capital markets vorgelegt von Moritz Bassemir |
| title_short | Essays on financial reporting, corporate disclosure, and capital markets |
| title_sort | essays on financial reporting corporate disclosure and capital markets |
| topic | International Financial Reporting Standards (DE-588)4699643-6 gnd |
| topic_facet | International Financial Reporting Standards Hochschulschrift |
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