---
_id: '65379'
abstract:
- lang: ger
text: Diese Studie analysiert die ESEF-Berichterstattung in Deutschland seit der
Einführung der iXBRL-basierten Berichtspflicht durch die ESMA im Jahr 2020. Anhand
einer Stichprobe von 610 kapitalmarktorientierten Unternehmen der Frankfurter
Börse im Zeitraum 2020-2023 wird gezeigt, dass 60,5% der Jahresabschlüsse die
ESEF-Anforderungen vollständig erfüllen. Größere Unternehmen haben höhere Konformitätsraten
als FSE-Scale und ausländische Unternehmen. Die Untersuchung der Taxonomie-Erweiterungen
verdeutlicht, dass größere Unternehmen eher Erweiterungs-Tags nutzen, was mit
Theorien freiwilliger Offenlegung übereinstimmt. Die verpflichtende Einführung
des Anhang-Taggings im Jahr 2022 führte zu einer erhöhten Tagging-Granularität
und verbesserter Offenlegungsqualität. Die Ergebnisse verdeutlichen Herausforderungen
bei der ESEF-Umsetzung, wie Zugangsbarrieren und inkonsistente Durchsetzung, und
geben Einblicke in unternehmensspezifische Offenlegungspraktiken im Kontext strukturierter
Berichterstattung.
author:
- first_name: Philipp
full_name: Hofmann, Philipp
last_name: Hofmann
- first_name: Sönke
full_name: Sievers, Sönke
id: '46447'
last_name: Sievers
- first_name: Reeyarn
full_name: Li, Reeyarn
id: '102450'
last_name: Li
citation:
ama: 'Hofmann P, Sievers S, Li R. ESEF-Berichterstattung in Deutschland: Herausforderungen
und Chancen. Vol Heft 7-8/2025. KoR; 2025:251-258. doi:KORKOR1476665'
apa: 'Hofmann, P., Sievers, S., & Li, R. (2025). ESEF-Berichterstattung in
Deutschland: Herausforderungen und Chancen: Vol. Heft 7-8/2025 (pp. 251–258).
KoR. https://doi.org/KORKOR1476665'
bibtex: '@book{Hofmann_Sievers_Li_2025, title={ESEF-Berichterstattung in Deutschland:
Herausforderungen und Chancen}, volume={Heft 7-8/2025}, DOI={KORKOR1476665},
publisher={KoR}, author={Hofmann, Philipp and Sievers, Sönke and Li, Reeyarn},
year={2025}, pages={251–258} }'
chicago: 'Hofmann, Philipp, Sönke Sievers, and Reeyarn Li. ESEF-Berichterstattung
in Deutschland: Herausforderungen und Chancen. Vol. Heft 7-8/2025. KoR, 2025.
https://doi.org/KORKOR1476665.'
ieee: 'P. Hofmann, S. Sievers, and R. Li, ESEF-Berichterstattung in Deutschland:
Herausforderungen und Chancen, vol. Heft 7-8/2025. KoR, 2025, pp. 251–258.'
mla: 'Hofmann, Philipp, et al. ESEF-Berichterstattung in Deutschland: Herausforderungen
und Chancen. KoR, 2025, pp. 251–58, doi:KORKOR1476665.'
short: 'P. Hofmann, S. Sievers, R. Li, ESEF-Berichterstattung in Deutschland: Herausforderungen
und Chancen, KoR, 2025.'
date_created: 2026-04-08T10:01:11Z
date_updated: 2026-04-08T10:02:30Z
department:
- _id: '186'
- _id: '275'
doi: KORKOR1476665
language:
- iso: ger
page: 251-258
publication_identifier:
unknown:
- 1617-8084
publication_status: published
publisher: KoR
status: public
title: 'ESEF-Berichterstattung in Deutschland: Herausforderungen und Chancen'
type: working_paper
user_id: '115848'
volume: Heft 7-8/2025
year: '2025'
...
---
_id: '35115'
author:
- first_name: Klaus
full_name: Ruhnke, Klaus
last_name: Ruhnke
- first_name: Dirk
full_name: Simons, Dirk
last_name: Simons
- first_name: Sönke
full_name: Sievers, Sönke
id: '46447'
last_name: Sievers
citation:
ama: 'Ruhnke K, Simons D, Sievers S. Rechnungslegung nach IFRS und HGB: Lehrbuch
zur Theorie und Praxis der Unternehmenspublizität mit Beispielen und Übungen.
5. Schäffer-Poeschel; 2022.'
apa: 'Ruhnke, K., Simons, D., & Sievers, S. (2022). Rechnungslegung nach
IFRS und HGB: Lehrbuch zur Theorie und Praxis der Unternehmenspublizität mit Beispielen
und Übungen (5.). Schäffer-Poeschel.'
bibtex: '@book{Ruhnke_Simons_Sievers_2022, place={Stuttgart}, edition={5.}, title={Rechnungslegung
nach IFRS und HGB: Lehrbuch zur Theorie und Praxis der Unternehmenspublizität
mit Beispielen und Übungen}, publisher={Schäffer-Poeschel}, author={Ruhnke, Klaus
and Simons, Dirk and Sievers, Sönke}, year={2022} }'
chicago: 'Ruhnke, Klaus, Dirk Simons, and Sönke Sievers. Rechnungslegung nach
IFRS und HGB: Lehrbuch zur Theorie und Praxis der Unternehmenspublizität mit Beispielen
und Übungen. 5. Stuttgart: Schäffer-Poeschel, 2022.'
ieee: 'K. Ruhnke, D. Simons, and S. Sievers, Rechnungslegung nach IFRS und HGB:
Lehrbuch zur Theorie und Praxis der Unternehmenspublizität mit Beispielen und
Übungen, 5. Stuttgart: Schäffer-Poeschel, 2022.'
mla: 'Ruhnke, Klaus, et al. Rechnungslegung nach IFRS und HGB: Lehrbuch zur Theorie
und Praxis der Unternehmenspublizität mit Beispielen und Übungen. 5., Schäffer-Poeschel,
2022.'
short: 'K. Ruhnke, D. Simons, S. Sievers, Rechnungslegung nach IFRS und HGB: Lehrbuch
zur Theorie und Praxis der Unternehmenspublizität mit Beispielen und Übungen,
5., Schäffer-Poeschel, Stuttgart, 2022.'
date_created: 2023-01-03T08:08:42Z
date_updated: 2023-01-03T08:10:30Z
edition: '5.'
language:
- iso: ger
place: Stuttgart
publisher: Schäffer-Poeschel
status: public
title: 'Rechnungslegung nach IFRS und HGB: Lehrbuch zur Theorie und Praxis der Unternehmenspublizität
mit Beispielen und Übungen'
type: book
user_id: '26589'
year: '2022'
...
---
_id: '35719'
author:
- first_name: Jens
full_name: Kengelbach, Jens
last_name: Kengelbach
- first_name: Georg
full_name: Keienburg, Georg
last_name: Keienburg
- first_name: Tobias
full_name: Söllner, Tobias
last_name: Söllner
- first_name: Yiran
full_name: Wang, Yiran
last_name: Wang
- first_name: Sönke
full_name: Sievers, Sönke
id: '46447'
last_name: Sievers
- first_name: Daniel
full_name: Friedmann, Daniel
last_name: Friedmann
- first_name: Jesper
full_name: Nielsen, Jesper
last_name: Nielsen
citation:
ama: Kengelbach J, Keienburg G, Söllner T, et al. Green Deals Gain Steam . BCG
M&A Report 2022. Published online 2022.
apa: Kengelbach, J., Keienburg, G., Söllner, T., Wang, Y., Sievers, S., Friedmann,
D., & Nielsen, J. (2022). Green Deals Gain Steam . BCG M&A Report 2022.
bibtex: '@article{Kengelbach_Keienburg_Söllner_Wang_Sievers_Friedmann_Nielsen_2022,
title={Green Deals Gain Steam }, journal={BCG M&A Report 2022}, author={Kengelbach,
Jens and Keienburg, Georg and Söllner, Tobias and Wang, Yiran and Sievers, Sönke
and Friedmann, Daniel and Nielsen, Jesper}, year={2022} }'
chicago: Kengelbach, Jens, Georg Keienburg, Tobias Söllner, Yiran Wang, Sönke Sievers,
Daniel Friedmann, and Jesper Nielsen. “Green Deals Gain Steam .” BCG M&A
Report 2022, 2022.
ieee: J. Kengelbach et al., “Green Deals Gain Steam ,” BCG M&A Report
2022, 2022.
mla: Kengelbach, Jens, et al. “Green Deals Gain Steam .” BCG M&A Report 2022,
2022.
short: J. Kengelbach, G. Keienburg, T. Söllner, Y. Wang, S. Sievers, D. Friedmann,
J. Nielsen, BCG M&A Report 2022 (2022).
date_created: 2023-01-10T09:26:24Z
date_updated: 2023-01-10T09:31:54Z
department:
- _id: '275'
language:
- iso: eng
publication: BCG M&A Report 2022
status: public
title: 'Green Deals Gain Steam '
type: journal_article
user_id: '26589'
year: '2022'
...
---
_id: '35722'
author:
- first_name: Jens
full_name: Kengelbach, Jens
last_name: Kengelbach
- first_name: Daniel
full_name: Friedman, Daniel
last_name: Friedman
- first_name: Georg
full_name: Keienburg, Georg
last_name: Keienburg
- first_name: Dominik
full_name: Degen, Dominik
last_name: Degen
- first_name: Tobias
full_name: Söllner, Tobias
last_name: Söllner
- first_name: Yiran
full_name: Wang, Yiran
last_name: Wang
- first_name: Sönke
full_name: Sievers, Sönke
id: '46447'
last_name: Sievers
citation:
ama: Kengelbach J, Friedman D, Keienburg G, et al. Do Green Deals Create Value?
. BCG M&A Report 2022. Published online 2022.
apa: Kengelbach, J., Friedman, D., Keienburg, G., Degen, D., Söllner, T., Wang,
Y., & Sievers, S. (2022). Do Green Deals Create Value? . BCG M&A Report
2022.
bibtex: '@article{Kengelbach_Friedman_Keienburg_Degen_Söllner_Wang_Sievers_2022,
title={Do Green Deals Create Value? }, journal={BCG M&A Report 2022}, author={Kengelbach,
Jens and Friedman, Daniel and Keienburg, Georg and Degen, Dominik and Söllner,
Tobias and Wang, Yiran and Sievers, Sönke}, year={2022} }'
chicago: Kengelbach, Jens, Daniel Friedman, Georg Keienburg, Dominik Degen, Tobias
Söllner, Yiran Wang, and Sönke Sievers. “Do Green Deals Create Value? .” BCG
M&A Report 2022, 2022.
ieee: J. Kengelbach et al., “Do Green Deals Create Value? ,” BCG M&A
Report 2022, 2022.
mla: Kengelbach, Jens, et al. “Do Green Deals Create Value? .” BCG M&A Report
2022, 2022.
short: J. Kengelbach, D. Friedman, G. Keienburg, D. Degen, T. Söllner, Y. Wang,
S. Sievers, BCG M&A Report 2022 (2022).
date_created: 2023-01-10T09:33:26Z
date_updated: 2023-01-10T09:35:26Z
department:
- _id: '275'
language:
- iso: eng
publication: BCG M&A Report 2022
status: public
title: 'Do Green Deals Create Value? '
type: journal_article
user_id: '26589'
year: '2022'
...
---
_id: '34599'
author:
- first_name: Jochen
full_name: Hartmann, Jochen
last_name: Hartmann
- first_name: Matthias
full_name: Pelster, Matthias
id: '67265'
last_name: Pelster
orcid: ' https://orcid.org/0000-0001-5740-2420'
- first_name: Sönke
full_name: Sievers, Sönke
id: '46447'
last_name: Sievers
citation:
ama: Hartmann J, Pelster M, Sievers S. Can the Market Identify Prosperous Activist
Engagements? Evidence from Announcement and Long-Term Buy-and-Hold Returns.
TAF Working Paper No. 66/January 2022; 2021.
apa: Hartmann, J., Pelster, M., & Sievers, S. (2021). Can the market identify
prosperous activist engagements? Evidence from announcement and long-term buy-and-hold
returns. TAF Working Paper No. 66/January 2022.
bibtex: '@book{Hartmann_Pelster_Sievers_2021, title={Can the market identify prosperous
activist engagements? Evidence from announcement and long-term buy-and-hold returns},
publisher={TAF Working Paper No. 66/January 2022}, author={Hartmann, Jochen and
Pelster, Matthias and Sievers, Sönke}, year={2021} }'
chicago: Hartmann, Jochen, Matthias Pelster, and Sönke Sievers. Can the Market
Identify Prosperous Activist Engagements? Evidence from Announcement and Long-Term
Buy-and-Hold Returns. TAF Working Paper No. 66/January 2022, 2021.
ieee: J. Hartmann, M. Pelster, and S. Sievers, Can the market identify prosperous
activist engagements? Evidence from announcement and long-term buy-and-hold returns.
TAF Working Paper No. 66/January 2022, 2021.
mla: Hartmann, Jochen, et al. Can the Market Identify Prosperous Activist Engagements?
Evidence from Announcement and Long-Term Buy-and-Hold Returns. TAF Working
Paper No. 66/January 2022, 2021.
short: J. Hartmann, M. Pelster, S. Sievers, Can the Market Identify Prosperous Activist
Engagements? Evidence from Announcement and Long-Term Buy-and-Hold Returns, TAF
Working Paper No. 66/January 2022, 2021.
date_created: 2022-12-20T12:08:26Z
date_updated: 2022-12-20T12:08:54Z
language:
- iso: eng
publisher: TAF Working Paper No. 66/January 2022
status: public
title: Can the market identify prosperous activist engagements? Evidence from announcement
and long-term buy-and-hold returns
type: working_paper
user_id: '26589'
year: '2021'
...
---
_id: '34634'
author:
- first_name: Wayne R
full_name: Landsman, Wayne R
last_name: Landsman
- first_name: Alexander
full_name: Liß, Alexander
last_name: Liß
- first_name: Sönke
full_name: Sievers, Sönke
id: '46447'
last_name: Sievers
citation:
ama: Landsman WR, Liß A, Sievers S. The Pricing of Acquired Intangibles.
TRR; 2021.
apa: Landsman, W. R., Liß, A., & Sievers, S. (2021). The pricing of acquired
intangibles. TRR.
bibtex: '@book{Landsman_Liß_Sievers_2021, title={The pricing of acquired intangibles},
publisher={TRR}, author={Landsman, Wayne R and Liß, Alexander and Sievers, Sönke},
year={2021} }'
chicago: Landsman, Wayne R, Alexander Liß, and Sönke Sievers. The Pricing of
Acquired Intangibles. TRR, 2021.
ieee: W. R. Landsman, A. Liß, and S. Sievers, The pricing of acquired intangibles.
TRR, 2021.
mla: Landsman, Wayne R., et al. The Pricing of Acquired Intangibles. TRR,
2021.
short: W.R. Landsman, A. Liß, S. Sievers, The Pricing of Acquired Intangibles, TRR,
2021.
date_created: 2022-12-20T18:52:41Z
date_updated: 2022-12-20T18:53:45Z
language:
- iso: eng
publisher: TRR
status: public
title: The pricing of acquired intangibles
type: working_paper
user_id: '26589'
year: '2021'
...
---
_id: '20866'
article_type: original
author:
- first_name: Sönke
full_name: Sievers, Sönke
id: '46447'
last_name: Sievers
- first_name: Dominik
full_name: Degen, Dominik
last_name: Degen
- first_name: Daniel
full_name: Kim, Daniel
last_name: Kim
- first_name: Jens
full_name: Kengelbach, Jens
last_name: Kengelbach
citation:
ama: Sievers S, Degen D, Kim D, Kengelbach J. How Private Equity can leverage downturn
M&A for value creation. M&A Review Europe . 2020.
apa: Sievers, S., Degen, D., Kim, D., & Kengelbach, J. (2020). How Private Equity
can leverage downturn M&A for value creation. M&A Review Europe .
bibtex: '@article{Sievers_Degen_Kim_Kengelbach_2020, title={How Private Equity can
leverage downturn M&A for value creation}, journal={M&A Review Europe
}, author={Sievers, Sönke and Degen, Dominik and Kim, Daniel and Kengelbach, Jens},
year={2020} }'
chicago: Sievers, Sönke, Dominik Degen, Daniel Kim, and Jens Kengelbach. “How Private
Equity Can Leverage Downturn M&A for Value Creation.” M&A Review Europe
, 2020.
ieee: S. Sievers, D. Degen, D. Kim, and J. Kengelbach, “How Private Equity can leverage
downturn M&A for value creation,” M&A Review Europe , 2020.
mla: Sievers, Sönke, et al. “How Private Equity Can Leverage Downturn M&A for
Value Creation.” M&A Review Europe , 2020.
short: S. Sievers, D. Degen, D. Kim, J. Kengelbach, M&A Review Europe (2020).
date_created: 2021-01-05T10:19:56Z
date_updated: 2022-01-06T06:54:41Z
language:
- iso: eng
main_file_link:
- url: https://ma-review.com/how-private-equity-can-leverage-downturn-ma-for-value-creation/
publication: 'M&A Review Europe '
publication_status: published
status: public
title: How Private Equity can leverage downturn M&A for value creation
type: journal_article
user_id: '46447'
year: '2020'
...
---
_id: '20871'
abstract:
- lang: eng
text: How is merger and acquisition (M&A) success associated with firm internal
M&A process organization? The literature thus far acknowledges that unobservable
internal firm characteristics are at least as important as observable firm- and
deal-specific characteristics in regard to explaining M&A success. Thus, this
paper directly asks M&A experts around the globe to shed more light on this important
issue. We investigate three indices, capturing the degree of M&A 1) process standardization,
2) process duration, and 3) process attention. Next, we analyze the process participation
among four organizational layers, i.e., the functional involvement of the a) top
management team, b) headquarters, c) business unit management, and d) business
unit functions. We predict and find that all three indices are positively associated
with M&A success, while process standardization and attention to deal strategy
are of particular importance. Turning to the four organizational layers, a textured
analysis shows that, for instance, target valuation should be performed by the
headquarters functions but not by the top management team or the business unit.
Overall, our findings are important to better understand unexplored M&A success
drivers and provide directions for future research. Finally, our results might
help practitioners adjust their M&A process organization to further improve their
M&A success.
author:
- first_name: Sönke
full_name: Sievers, Sönke
id: '46447'
last_name: Sievers
- first_name: Schmitz
full_name: Alexander, Schmitz
last_name: Alexander
citation:
ama: Sievers S, Alexander S. What Matters for Organizing M&As Successfully?;
2020. doi:10.2139/ssrn.3679155
apa: Sievers, S., & Alexander, S. (2020). What matters for organizing M&As
successfully? https://doi.org/10.2139/ssrn.3679155
bibtex: '@book{Sievers_Alexander_2020, title={What matters for organizing M&As
successfully?}, DOI={10.2139/ssrn.3679155},
author={Sievers, Sönke and Alexander, Schmitz}, year={2020} }'
chicago: Sievers, Sönke, and Schmitz Alexander. What Matters for Organizing M&As
Successfully?, 2020. https://doi.org/10.2139/ssrn.3679155.
ieee: S. Sievers and S. Alexander, What matters for organizing M&As successfully?
2020.
mla: Sievers, Sönke, and Schmitz Alexander. What Matters for Organizing M&As
Successfully? 2020, doi:10.2139/ssrn.3679155.
short: S. Sievers, S. Alexander, What Matters for Organizing M&As Successfully?,
2020.
date_created: 2021-01-05T12:04:55Z
date_updated: 2022-01-06T06:54:41Z
doi: 10.2139/ssrn.3679155
jel:
- G34
keyword:
- Mergers
- Acquisitions
- Success
- Processes
- Organization
language:
- iso: eng
main_file_link:
- url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3679155
page: '73'
publication_status: published
status: public
title: What matters for organizing M&As successfully?
type: working_paper
user_id: '46447'
year: '2020'
...
---
_id: '20873'
author:
- first_name: Sönke
full_name: Sievers, Sönke
id: '46447'
last_name: Sievers
- first_name: Georg
full_name: Keienburg, Georg
last_name: Keienburg
- first_name: Dominik
full_name: Degen, Dominik
last_name: Degen
- first_name: Tobias
full_name: Söllner, Tobias
last_name: Söllner
- first_name: Anton
full_name: Kashyrkin, Anton
last_name: Kashyrkin
citation:
ama: Sievers S, Keienburg G, Degen D, Söllner T, Kashyrkin A. Alternative Deals
Gain Traction. The Boston Consulting Group, Inc., M&A Report; 2020.
apa: Sievers, S., Keienburg, G., Degen, D., Söllner, T., & Kashyrkin, A. (2020).
Alternative Deals Gain Traction. The Boston Consulting Group, Inc., M&A
Report.
bibtex: '@book{Sievers_Keienburg_Degen_Söllner_Kashyrkin_2020, title={Alternative
Deals Gain Traction}, publisher={The Boston Consulting Group, Inc., M&A Report},
author={Sievers, Sönke and Keienburg, Georg and Degen, Dominik and Söllner, Tobias
and Kashyrkin, Anton}, year={2020} }'
chicago: Sievers, Sönke, Georg Keienburg, Dominik Degen, Tobias Söllner, and Anton
Kashyrkin. Alternative Deals Gain Traction. The Boston Consulting Group,
Inc., M&A Report, 2020.
ieee: S. Sievers, G. Keienburg, D. Degen, T. Söllner, and A. Kashyrkin, Alternative
Deals Gain Traction. The Boston Consulting Group, Inc., M&A Report, 2020.
mla: Sievers, Sönke, et al. Alternative Deals Gain Traction. The Boston Consulting
Group, Inc., M&A Report, 2020.
short: S. Sievers, G. Keienburg, D. Degen, T. Söllner, A. Kashyrkin, Alternative
Deals Gain Traction, The Boston Consulting Group, Inc., M&A Report, 2020.
date_created: 2021-01-06T08:14:16Z
date_updated: 2022-01-06T06:54:41Z
department:
- _id: '275'
language:
- iso: eng
main_file_link:
- url: https://en.wiwi.uni-paderborn.de/fileadmin/dep2ls9/Dateien_Sievers/bcg-alternative-deals-gain-traction-sep-2020.pdf
publication_status: published
publisher: The Boston Consulting Group, Inc., M&A Report
status: public
title: Alternative Deals Gain Traction
type: report
user_id: '46447'
year: '2020'
...
---
_id: '20874'
article_type: original
author:
- first_name: Sönke
full_name: Sievers, Sönke
id: '46447'
last_name: Sievers
- first_name: Dominik
full_name: Degen, Dominik
last_name: Degen
- first_name: Daniel
full_name: Kim, Daniel
last_name: Kim
- first_name: Jens
full_name: Kengelbach, Jens
last_name: Kengelbach
citation:
ama: 'Sievers S, Degen D, Kim D, Kengelbach J. Downturn M&A: Die Erfolgsstrategie
der Stunde? M&A Review. 2020:266-271.'
apa: 'Sievers, S., Degen, D., Kim, D., & Kengelbach, J. (2020). Downturn M&A:
Die Erfolgsstrategie der Stunde? M&A Review, 266–271.'
bibtex: '@article{Sievers_Degen_Kim_Kengelbach_2020, title={Downturn M&A: Die
Erfolgsstrategie der Stunde?}, journal={M&A Review}, author={Sievers, Sönke
and Degen, Dominik and Kim, Daniel and Kengelbach, Jens}, year={2020}, pages={266–271}
}'
chicago: 'Sievers, Sönke, Dominik Degen, Daniel Kim, and Jens Kengelbach. “Downturn
M&A: Die Erfolgsstrategie der Stunde?” M&A Review, 2020, 266–71.'
ieee: 'S. Sievers, D. Degen, D. Kim, and J. Kengelbach, “Downturn M&A: Die Erfolgsstrategie
der Stunde?,” M&A Review, pp. 266–271, 2020.'
mla: 'Sievers, Sönke, et al. “Downturn M&A: Die Erfolgsstrategie der Stunde?”
M&A Review, 2020, pp. 266–71.'
short: S. Sievers, D. Degen, D. Kim, J. Kengelbach, M&A Review (2020) 266–271.
date_created: 2021-01-06T08:23:26Z
date_updated: 2022-01-06T06:54:41Z
department:
- _id: '275'
language:
- iso: ger
main_file_link:
- url: https://ma-review.de/downturn-ma-die-erfolgsstrategie-der-stunde/
page: 266-271
publication: M&A Review
publication_status: published
status: public
title: 'Downturn M&A: Die Erfolgsstrategie der Stunde?'
type: journal_article
user_id: '46447'
year: '2020'
...
---
_id: '34595'
author:
- first_name: Oliver
full_name: Mehring, Oliver
last_name: Mehring
- first_name: Per
full_name: Olsson, Per
last_name: Olsson
- first_name: Sönke
full_name: Sievers, Sönke
id: '46447'
last_name: Sievers
- first_name: Christian
full_name: Sofilkanitsch, Christian
last_name: Sofilkanitsch
citation:
ama: Mehring O, Olsson P, Sievers S, Sofilkanitsch C. Co-Movement of Price and
Intrinsic Value-Does Accounting Information Matter? TRR; 2020.
apa: Mehring, O., Olsson, P., Sievers, S., & Sofilkanitsch, C. (2020). Co-movement
of Price and Intrinsic Value-Does Accounting Information Matter? TRR.
bibtex: '@book{Mehring_Olsson_Sievers_Sofilkanitsch_2020, title={Co-movement of
Price and Intrinsic Value-Does Accounting Information Matter?}, publisher={TRR},
author={Mehring, Oliver and Olsson, Per and Sievers, Sönke and Sofilkanitsch,
Christian}, year={2020} }'
chicago: Mehring, Oliver, Per Olsson, Sönke Sievers, and Christian Sofilkanitsch.
Co-Movement of Price and Intrinsic Value-Does Accounting Information Matter?
TRR, 2020.
ieee: O. Mehring, P. Olsson, S. Sievers, and C. Sofilkanitsch, Co-movement of
Price and Intrinsic Value-Does Accounting Information Matter? TRR, 2020.
mla: Mehring, Oliver, et al. Co-Movement of Price and Intrinsic Value-Does Accounting
Information Matter? TRR, 2020.
short: O. Mehring, P. Olsson, S. Sievers, C. Sofilkanitsch, Co-Movement of Price
and Intrinsic Value-Does Accounting Information Matter?, TRR, 2020.
date_created: 2022-12-20T11:59:09Z
date_updated: 2022-12-20T11:59:53Z
language:
- iso: eng
publisher: TRR
status: public
title: Co-movement of Price and Intrinsic Value-Does Accounting Information Matter?
type: working_paper
user_id: '26589'
year: '2020'
...
---
_id: '34636'
author:
- first_name: Oliver
full_name: Mehring, Oliver
last_name: Mehring
- first_name: Jens
full_name: Müller, Jens
id: '1245'
last_name: Müller
- first_name: Sönke
full_name: Sievers, Sönke
id: '46447'
last_name: Sievers
- first_name: Christian
full_name: Sofilkanitsch, Christian
last_name: Sofilkanitsch
citation:
ama: Mehring O, Müller J, Sievers S, Sofilkanitsch C. Does Learning About Low
GAAP Reporting Quality Change Investors’ Perceptions of Aggressive Non-GAAP Reporting
Choices? TRR; 2020.
apa: Mehring, O., Müller, J., Sievers, S., & Sofilkanitsch, C. (2020). Does
Learning About Low GAAP Reporting Quality Change Investors’ Perceptions of Aggressive
Non-GAAP Reporting Choices? TRR.
bibtex: '@book{Mehring_Müller_Sievers_Sofilkanitsch_2020, title={Does Learning About
Low GAAP Reporting Quality Change Investors’ Perceptions of Aggressive Non-GAAP
Reporting Choices?}, publisher={TRR}, author={Mehring, Oliver and Müller, Jens
and Sievers, Sönke and Sofilkanitsch, Christian}, year={2020} }'
chicago: Mehring, Oliver, Jens Müller, Sönke Sievers, and Christian Sofilkanitsch.
Does Learning About Low GAAP Reporting Quality Change Investors’ Perceptions
of Aggressive Non-GAAP Reporting Choices? TRR, 2020.
ieee: O. Mehring, J. Müller, S. Sievers, and C. Sofilkanitsch, Does Learning
About Low GAAP Reporting Quality Change Investors’ Perceptions of Aggressive Non-GAAP
Reporting Choices? TRR, 2020.
mla: Mehring, Oliver, et al. Does Learning About Low GAAP Reporting Quality Change
Investors’ Perceptions of Aggressive Non-GAAP Reporting Choices? TRR, 2020.
short: O. Mehring, J. Müller, S. Sievers, C. Sofilkanitsch, Does Learning About
Low GAAP Reporting Quality Change Investors’ Perceptions of Aggressive Non-GAAP
Reporting Choices?, TRR, 2020.
date_created: 2022-12-20T18:56:19Z
date_updated: 2022-12-20T18:56:58Z
language:
- iso: eng
publisher: TRR
status: public
title: Does Learning About Low GAAP Reporting Quality Change Investors’ Perceptions
of Aggressive Non-GAAP Reporting Choices?
type: working_paper
user_id: '26589'
year: '2020'
...
---
_id: '34635'
author:
- first_name: Oliver
full_name: Mehring, Oliver
last_name: Mehring
- first_name: Per
full_name: Olsson, Per
last_name: Olsson
- first_name: Sönke
full_name: Sievers, Sönke
id: '46447'
last_name: Sievers
- first_name: Christian
full_name: Sofilkanitsch, Christian
last_name: Sofilkanitsch
citation:
ama: 'Mehring O, Olsson P, Sievers S, Sofilkanitsch C. Online Appendix to: Co-Movement
of Price and Intrinsic Value-Does Accounting Information Matter?; 2020.'
apa: 'Mehring, O., Olsson, P., Sievers, S., & Sofilkanitsch, C. (2020). Online
Appendix to: Co-movement of Price and Intrinsic Value-Does Accounting Information
Matter?'
bibtex: '@book{Mehring_Olsson_Sievers_Sofilkanitsch_2020, title={Online Appendix
to: Co-movement of Price and Intrinsic Value-Does Accounting Information Matter?},
author={Mehring, Oliver and Olsson, Per and Sievers, Sönke and Sofilkanitsch,
Christian}, year={2020} }'
chicago: 'Mehring, Oliver, Per Olsson, Sönke Sievers, and Christian Sofilkanitsch.
Online Appendix to: Co-Movement of Price and Intrinsic Value-Does Accounting
Information Matter?, 2020.'
ieee: 'O. Mehring, P. Olsson, S. Sievers, and C. Sofilkanitsch, Online Appendix
to: Co-movement of Price and Intrinsic Value-Does Accounting Information Matter?
2020.'
mla: 'Mehring, Oliver, et al. Online Appendix to: Co-Movement of Price and Intrinsic
Value-Does Accounting Information Matter? 2020.'
short: 'O. Mehring, P. Olsson, S. Sievers, C. Sofilkanitsch, Online Appendix to:
Co-Movement of Price and Intrinsic Value-Does Accounting Information Matter?,
2020.'
date_created: 2022-12-20T18:54:49Z
date_updated: 2022-12-20T18:55:21Z
language:
- iso: eng
status: public
title: 'Online Appendix to: Co-movement of Price and Intrinsic Value-Does Accounting
Information Matter?'
type: working_paper
user_id: '26589'
year: '2020'
...
---
_id: '34638'
author:
- first_name: Niklas
full_name: Hüther, Niklas
last_name: Hüther
- first_name: David T
full_name: Robinson, David T
last_name: Robinson
- first_name: Sönke
full_name: Sievers, Sönke
id: '46447'
last_name: Sievers
- first_name: Thomas
full_name: Hartmann-Wendels, Thomas
last_name: Hartmann-Wendels
citation:
ama: 'Hüther N, Robinson DT, Sievers S, Hartmann-Wendels T. Paying for performance
in private equity: Evidence from venture capital partnerships. Management Science.
2020;66(4):1756–1782.'
apa: 'Hüther, N., Robinson, D. T., Sievers, S., & Hartmann-Wendels, T. (2020).
Paying for performance in private equity: Evidence from venture capital partnerships.
Management Science, 66(4), 1756–1782.'
bibtex: '@article{Hüther_Robinson_Sievers_Hartmann-Wendels_2020, title={Paying for
performance in private equity: Evidence from venture capital partnerships}, volume={66},
number={4}, journal={Management Science}, publisher={INFORMS}, author={Hüther,
Niklas and Robinson, David T and Sievers, Sönke and Hartmann-Wendels, Thomas},
year={2020}, pages={1756–1782} }'
chicago: 'Hüther, Niklas, David T Robinson, Sönke Sievers, and Thomas Hartmann-Wendels.
“Paying for Performance in Private Equity: Evidence from Venture Capital Partnerships.”
Management Science 66, no. 4 (2020): 1756–1782.'
ieee: 'N. Hüther, D. T. Robinson, S. Sievers, and T. Hartmann-Wendels, “Paying for
performance in private equity: Evidence from venture capital partnerships,” Management
Science, vol. 66, no. 4, pp. 1756–1782, 2020.'
mla: 'Hüther, Niklas, et al. “Paying for Performance in Private Equity: Evidence
from Venture Capital Partnerships.” Management Science, vol. 66, no. 4,
INFORMS, 2020, pp. 1756–1782.'
short: N. Hüther, D.T. Robinson, S. Sievers, T. Hartmann-Wendels, Management Science
66 (2020) 1756–1782.
date_created: 2022-12-20T19:04:27Z
date_updated: 2022-12-20T19:04:50Z
intvolume: ' 66'
issue: '4'
language:
- iso: eng
page: 1756–1782
publication: Management Science
publisher: INFORMS
status: public
title: 'Paying for performance in private equity: Evidence from venture capital partnerships'
type: journal_article
user_id: '26589'
volume: 66
year: '2020'
...
---
_id: '34637'
author:
- first_name: Alexander
full_name: Schmitz, Alexander
last_name: Schmitz
- first_name: Sönke
full_name: Sievers, Sönke
id: '46447'
last_name: Sievers
citation:
ama: Schmitz A, Sievers S. What Are the Effects of Strategy Consultants, Financial,
and Legal M&A Advisors on M&A Success?; 2020.
apa: Schmitz, A., & Sievers, S. (2020). What are the effects of strategy
consultants, financial, and legal M&A advisors on M&A success?
bibtex: '@book{Schmitz_Sievers_2020, title={What are the effects of strategy consultants,
financial, and legal M&A advisors on M&A success?}, author={Schmitz, Alexander
and Sievers, Sönke}, year={2020} }'
chicago: Schmitz, Alexander, and Sönke Sievers. What Are the Effects of Strategy
Consultants, Financial, and Legal M&A Advisors on M&A Success?, 2020.
ieee: A. Schmitz and S. Sievers, What are the effects of strategy consultants,
financial, and legal M&A advisors on M&A success? 2020.
mla: Schmitz, Alexander, and Sönke Sievers. What Are the Effects of Strategy
Consultants, Financial, and Legal M&A Advisors on M&A Success? 2020.
short: A. Schmitz, S. Sievers, What Are the Effects of Strategy Consultants, Financial,
and Legal M&A Advisors on M&A Success?, 2020.
date_created: 2022-12-20T18:58:06Z
date_updated: 2022-12-20T18:58:41Z
language:
- iso: eng
status: public
title: What are the effects of strategy consultants, financial, and legal M&A advisors
on M&A success?
type: working_paper
user_id: '26589'
year: '2020'
...
---
_id: '20688'
abstract:
- lang: eng
text: We offer the first empirical analysis connecting the timing of general partner
(GP) compensation to private equity fund performance. Using detailed information
on limited partnership agreements between private equity limited and general partners,
we find that “GP-friendly” contracts—agreements that pay general partners on a
deal-by-deal basis instead of withholding carried interest until a benchmark return
has been earned—are associated with higher returns, both gross and net of fees.
This is robust to measures of performance persistence, time period effects, and
other contract terms and is related to exit-timing incentives. Timing practices
balance GP incentives against limited partner downside protection.
article_type: original
author:
- first_name: Niklas
full_name: Hüther, Niklas
last_name: Hüther
- first_name: David T.
full_name: Robinson, David T.
last_name: Robinson
- first_name: Sönke
full_name: Sievers, Sönke
id: '46447'
last_name: Sievers
- first_name: Thomas
full_name: Hartmann-Wendels, Thomas
last_name: Hartmann-Wendels
citation:
ama: 'Hüther N, Robinson DT, Sievers S, Hartmann-Wendels T. Paying for Performance
in Private Equity: Evidence from Venture Capital Partnerships. Management Science
(VHB-JOURQUAL 3 Ranking A+). 2019;66(4):1756-1782. doi:10.1287/mnsc.2018.3274'
apa: 'Hüther, N., Robinson, D. T., Sievers, S., & Hartmann-Wendels, T. (2019).
Paying for Performance in Private Equity: Evidence from Venture Capital Partnerships.
Management Science (VHB-JOURQUAL 3 Ranking A+), 66(4), 1756–1782.
https://doi.org/10.1287/mnsc.2018.3274'
bibtex: '@article{Hüther_Robinson_Sievers_Hartmann-Wendels_2019, title={Paying for
Performance in Private Equity: Evidence from Venture Capital Partnerships}, volume={66},
DOI={10.1287/mnsc.2018.3274},
number={4}, journal={Management Science (VHB-JOURQUAL 3 Ranking A+)}, author={Hüther,
Niklas and Robinson, David T. and Sievers, Sönke and Hartmann-Wendels, Thomas},
year={2019}, pages={1756–1782} }'
chicago: 'Hüther, Niklas, David T. Robinson, Sönke Sievers, and Thomas Hartmann-Wendels.
“Paying for Performance in Private Equity: Evidence from Venture Capital Partnerships.”
Management Science (VHB-JOURQUAL 3 Ranking A+) 66, no. 4 (2019): 1756–82.
https://doi.org/10.1287/mnsc.2018.3274.'
ieee: 'N. Hüther, D. T. Robinson, S. Sievers, and T. Hartmann-Wendels, “Paying for
Performance in Private Equity: Evidence from Venture Capital Partnerships,” Management
Science (VHB-JOURQUAL 3 Ranking A+), vol. 66, no. 4, pp. 1756–1782, 2019.'
mla: 'Hüther, Niklas, et al. “Paying for Performance in Private Equity: Evidence
from Venture Capital Partnerships.” Management Science (VHB-JOURQUAL 3 Ranking
A+), vol. 66, no. 4, 2019, pp. 1756–82, doi:10.1287/mnsc.2018.3274.'
short: N. Hüther, D.T. Robinson, S. Sievers, T. Hartmann-Wendels, Management Science
(VHB-JOURQUAL 3 Ranking A+) 66 (2019) 1756–1782.
date_created: 2020-12-08T13:19:35Z
date_updated: 2022-01-06T06:54:31Z
department:
- _id: '275'
doi: 10.1287/mnsc.2018.3274
intvolume: ' 66'
issue: '4'
keyword:
- venture capital
- compensation
- private equity
- VC partnership
- pay-performance relation
language:
- iso: eng
main_file_link:
- url: https://pubsonline.informs.org/doi/10.1287/mnsc.2018.3274
page: 1756-1782
publication: Management Science (VHB-JOURQUAL 3 Ranking A+)
publication_identifier:
issn:
- 0025-1909
- 1526-5501
publication_status: published
quality_controlled: '1'
related_material:
link:
- relation: supplementary_material
url: https://pubsonline.informs.org/doi/suppl/10.1287/mnsc.2018.3274/suppl_file/mnsc.2018.3274.sm1.pdf
- relation: other
url: https://corpgov.law.harvard.edu/2018/01/13/paying-for-performance-in-private-equity-evidence-from-vc-partnerships
- relation: earlier_version
url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3087320
status: public
title: 'Paying for Performance in Private Equity: Evidence from Venture Capital Partnerships'
type: journal_article
user_id: '46447'
volume: 66
year: '2019'
...
---
_id: '20875'
author:
- first_name: Sönke
full_name: Sievers, Sönke
id: '46447'
last_name: Sievers
- first_name: Jens
full_name: Kengelbach, Jens
last_name: Kengelbach
- first_name: Georg
full_name: Keienburg, Georg
last_name: Keienburg
- first_name: Maximilian
full_name: Bader, Maximilian
last_name: Bader
- first_name: Dominik
full_name: Degen, Dominik
last_name: Degen
- first_name: Jeff
full_name: Gell, Jeff
last_name: Gell
- first_name: Jesper
full_name: Nielsen, Jesper
last_name: Nielsen
citation:
ama: Sievers S, Kengelbach J, Keienburg G, et al. Downturns Are a Better Time
For Deal Hunting. The Boston Consulting Group, Inc., M&A Report; 2019.
apa: Sievers, S., Kengelbach, J., Keienburg, G., Bader, M., Degen, D., Gell, J.,
& Nielsen, J. (2019). Downturns Are a Better Time For Deal Hunting.
The Boston Consulting Group, Inc., M&A Report.
bibtex: '@book{Sievers_Kengelbach_Keienburg_Bader_Degen_Gell_Nielsen_2019, title={Downturns
Are a Better Time For Deal Hunting}, publisher={The Boston Consulting Group, Inc.,
M&A Report}, author={Sievers, Sönke and Kengelbach, Jens and Keienburg, Georg
and Bader, Maximilian and Degen, Dominik and Gell, Jeff and Nielsen, Jesper},
year={2019} }'
chicago: Sievers, Sönke, Jens Kengelbach, Georg Keienburg, Maximilian Bader, Dominik
Degen, Jeff Gell, and Jesper Nielsen. Downturns Are a Better Time For Deal
Hunting. The Boston Consulting Group, Inc., M&A Report, 2019.
ieee: S. Sievers et al., Downturns Are a Better Time For Deal Hunting.
The Boston Consulting Group, Inc., M&A Report, 2019.
mla: Sievers, Sönke, et al. Downturns Are a Better Time For Deal Hunting.
The Boston Consulting Group, Inc., M&A Report, 2019.
short: S. Sievers, J. Kengelbach, G. Keienburg, M. Bader, D. Degen, J. Gell, J.
Nielsen, Downturns Are a Better Time For Deal Hunting, The Boston Consulting Group,
Inc., M&A Report, 2019.
date_created: 2021-01-06T08:32:06Z
date_updated: 2022-01-06T06:54:41Z
department:
- _id: '275'
language:
- iso: eng
publication_status: published
publisher: The Boston Consulting Group, Inc., M&A Report
status: public
title: Downturns Are a Better Time For Deal Hunting
type: report
user_id: '46447'
year: '2019'
...
---
_id: '5411'
abstract:
- lang: ger
text: 'Öffentlich gelistete Firmen, die die Mehrheit an anderen börsennotierten
Unternehmen er-werben und den Kapitalmarkt an den Synergieerwartungen teilhaben
lassen, werden mit höheren kumulativen abnormalen Renditen im Ankündigungszeitpunkt
belohnt verglichen mit solchen Unternehmen, die diese geheim halten. Des Weiteren
ist die empirische Evi-denz konsistent mit der Idee, dass diese Käuferunternehmen
ihre Transaktionen besser in-tegrieren, weil auch die industrieadjustierten Ein-
und Zweijahresrenditen der ankündigen-den Unternehmen ökonomisch und statistisch
signifikant höher sind als die der zurückhal-tenden Käuferfirmen. '
author:
- first_name: Oliver
full_name: Mehring, Oliver
id: '36373'
last_name: Mehring
- first_name: Sönke
full_name: Sievers, Sönke
id: '46447'
last_name: Sievers
- first_name: Georg
full_name: Keienburg, Georg
last_name: Keienburg
- first_name: Jens
full_name: Kengelbach, Jens
last_name: Kengelbach
citation:
ama: Mehring O, Sievers S, Keienburg G, Kengelbach J. Wertgenerierung bei M&A
Transaktionen durch Bekanntgabe von Synergien? Vol 3-4. Corporate Finance;
2019:76-84.
apa: Mehring, O., Sievers, S., Keienburg, G., & Kengelbach, J. (2019). Wertgenerierung
bei M&A Transaktionen durch Bekanntgabe von Synergien? (Vol. 3–4, pp.
76–84). Corporate Finance.
bibtex: '@book{Mehring_Sievers_Keienburg_Kengelbach_2019, title={Wertgenerierung
bei M&A Transaktionen durch Bekanntgabe von Synergien?}, volume={3–4}, publisher={Corporate
Finance}, author={Mehring, Oliver and Sievers, Sönke and Keienburg, Georg and
Kengelbach, Jens}, year={2019}, pages={76–84} }'
chicago: Mehring, Oliver, Sönke Sievers, Georg Keienburg, and Jens Kengelbach. Wertgenerierung
bei M&A Transaktionen durch Bekanntgabe von Synergien? Vol. 3–4. Corporate
Finance, 2019.
ieee: O. Mehring, S. Sievers, G. Keienburg, and J. Kengelbach, Wertgenerierung
bei M&A Transaktionen durch Bekanntgabe von Synergien?, vol. 3–4. Corporate
Finance, 2019, pp. 76–84.
mla: Mehring, Oliver, et al. Wertgenerierung bei M&A Transaktionen durch
Bekanntgabe von Synergien? Vol. 3–4, Corporate Finance, 2019, pp. 76–84.
short: O. Mehring, S. Sievers, G. Keienburg, J. Kengelbach, Wertgenerierung bei
M&A Transaktionen durch Bekanntgabe von Synergien?, Corporate Finance, 2019.
date_created: 2018-11-07T12:06:20Z
date_updated: 2022-01-06T07:01:52Z
department:
- _id: '275'
language:
- iso: ger
main_file_link:
- url: https://research.owlit.de/document/22b8e6a6-5e6c-3760-8595-2f639bd001d8
page: 76-84
publication_status: published
publisher: Corporate Finance
status: public
title: Wertgenerierung bei M&A Transaktionen durch Bekanntgabe von Synergien?
type: working_paper
user_id: '46447'
volume: 3-4
year: '2019'
...
---
_id: '13137'
abstract:
- lang: eng
text: 'Non-GAAP reporting is under debate as managers may opportunistically inflate
non-GAAP earnings. By separating firms into groups based on exclusions of recurring
expenses before material restatements occur this paper investigates whether market
participants are misled based on ex-ante non-GAAP reporting. The results show
a decline in cumulative abnormal returns (–11.8% aggressive non-GAAP Reporting
vs. –2.7% non-aggressive non-GAAP reporting), reduction in overvaluation (–22.18%
vs. no decline) and losses in the earnings response coefficient (–51.8% vs. no
significant decline) for firms with prior aggressive non-GAAP reporting. Further,
we document that investors are less responsive to aggressively reported non-GAAP
earnings ex-post, indicating that increased attention enhances investor’s ability
to see through the quality of non-GAAP exclusions. '
author:
- first_name: Jens
full_name: Müller, Jens
id: '1245'
last_name: Müller
- first_name: Sönke
full_name: Sievers, Sönke
id: '46447'
last_name: Sievers
- first_name: Oliver
full_name: Mehring, Oliver
id: '36373'
last_name: Mehring
- first_name: Christian
full_name: Sofilkanitsch, Christian
last_name: Sofilkanitsch
citation:
ama: 'Müller J, Sievers S, Mehring O, Sofilkanitsch C. Non-GAAP Reporting and
Investor Attention: Are Investors Misled by Exclusions of Recurring Expenses from
Non-GAAP Earnings before Restatement Announcements?; 2019.'
apa: 'Müller, J., Sievers, S., Mehring, O., & Sofilkanitsch, C. (2019). Non-GAAP
Reporting and Investor Attention: Are Investors Misled by Exclusions of Recurring
Expenses from Non-GAAP Earnings before Restatement Announcements?'
bibtex: '@book{Müller_Sievers_Mehring_Sofilkanitsch_2019, title={Non-GAAP Reporting
and Investor Attention: Are Investors Misled by Exclusions of Recurring Expenses
from Non-GAAP Earnings before Restatement Announcements?}, author={Müller, Jens
and Sievers, Sönke and Mehring, Oliver and Sofilkanitsch, Christian}, year={2019}
}'
chicago: 'Müller, Jens, Sönke Sievers, Oliver Mehring, and Christian Sofilkanitsch.
Non-GAAP Reporting and Investor Attention: Are Investors Misled by Exclusions
of Recurring Expenses from Non-GAAP Earnings before Restatement Announcements?,
2019.'
ieee: 'J. Müller, S. Sievers, O. Mehring, and C. Sofilkanitsch, Non-GAAP Reporting
and Investor Attention: Are Investors Misled by Exclusions of Recurring Expenses
from Non-GAAP Earnings before Restatement Announcements? 2019.'
mla: 'Müller, Jens, et al. Non-GAAP Reporting and Investor Attention: Are Investors
Misled by Exclusions of Recurring Expenses from Non-GAAP Earnings before Restatement
Announcements? 2019.'
short: 'J. Müller, S. Sievers, O. Mehring, C. Sofilkanitsch, Non-GAAP Reporting
and Investor Attention: Are Investors Misled by Exclusions of Recurring Expenses
from Non-GAAP Earnings before Restatement Announcements?, 2019.'
date_created: 2019-09-04T09:48:44Z
date_updated: 2022-01-06T06:51:28Z
department:
- _id: '186'
- _id: '189'
jel:
- H2
- M41
keyword:
- 'Keywords: non-GAAP reporting'
- restatements
- information content of earnings
- firm value
- overvaluation
language:
- iso: eng
main_file_link:
- url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3415109
page: '65'
publication_status: published
status: public
title: 'Non-GAAP Reporting and Investor Attention: Are Investors Misled by Exclusions
of Recurring Expenses from Non-GAAP Earnings before Restatement Announcements?'
type: working_paper
user_id: '46447'
year: '2019'
...
---
_id: '35120'
author:
- first_name: Jens
full_name: Kengelbach, Jens
last_name: Kengelbach
- first_name: Georg
full_name: Keienburg, Georg
last_name: Keienburg
- first_name: Jeff
full_name: Gell, Jeff
last_name: Gell
- first_name: Jesper
full_name: Nielsen, Jesper
last_name: Nielsen
- first_name: Maximilian
full_name: Bader, Maximilian
last_name: Bader
- first_name: Dominik
full_name: Degen, Dominik
last_name: Degen
- first_name: Sönke
full_name: Sievers, Sönke
id: '46447'
last_name: Sievers
citation:
ama: Kengelbach J, Keienburg G, Gell J, et al. Downturns are a better time for deal
hunting. The 2019 M&A-Report. Published online 2019.
apa: Kengelbach, J., Keienburg, G., Gell, J., Nielsen, J., Bader, M., Degen, D.,
& Sievers, S. (2019). Downturns are a better time for deal hunting. The
2019 M&A-Report.
bibtex: '@article{Kengelbach_Keienburg_Gell_Nielsen_Bader_Degen_Sievers_2019, title={Downturns
are a better time for deal hunting}, journal={The 2019 M&A-Report}, publisher={The
Boston Consulting Group}, author={Kengelbach, Jens and Keienburg, Georg and Gell,
Jeff and Nielsen, Jesper and Bader, Maximilian and Degen, Dominik and Sievers,
Sönke}, year={2019} }'
chicago: Kengelbach, Jens, Georg Keienburg, Jeff Gell, Jesper Nielsen, Maximilian
Bader, Dominik Degen, and Sönke Sievers. “Downturns Are a Better Time for Deal
Hunting.” The 2019 M&A-Report, 2019.
ieee: J. Kengelbach et al., “Downturns are a better time for deal hunting,”
The 2019 M&A-Report, 2019.
mla: Kengelbach, Jens, et al. “Downturns Are a Better Time for Deal Hunting.” The
2019 M&A-Report, The Boston Consulting Group, 2019.
short: J. Kengelbach, G. Keienburg, J. Gell, J. Nielsen, M. Bader, D. Degen, S.
Sievers, The 2019 M&A-Report (2019).
date_created: 2023-01-03T08:27:35Z
date_updated: 2023-01-03T08:30:02Z
language:
- iso: eng
publication: The 2019 M&A-Report
publisher: The Boston Consulting Group
status: public
title: Downturns are a better time for deal hunting
type: journal_article
user_id: '26589'
year: '2019'
...