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Kiepe, “Entwicklung, Implementierung und Evaluation eines Tagungsportfolios,” <i>Seminar</i>, vol. 22, no. 1, pp. 82–96, 2016."},"extern":"1","date_created":"2024-08-28T06:22:18Z","type":"journal_article","department":[{"_id":"816"},{"_id":"681"}]},{"page":"1-29","_id":"4034","user_id":"54068","volume":47,"status":"public","jel":["G15","G33","K20","M41","M48"],"citation":{"mla":"Florou, Annita, et al. “Are International Accounting Standards More Credit Relevant than Domestic Standards?” <i>Accounting and Business Research</i>, vol. 47, no. 1, 2016, pp. 1–29, doi:<a href=\"https://doi.org/10.1080/00014788.2016.1224968\">10.1080/00014788.2016.1224968</a>.","bibtex":"@article{Florou_Kosi_Pope_2016, title={Are international accounting standards more credit relevant than domestic standards?}, volume={47}, DOI={<a href=\"https://doi.org/10.1080/00014788.2016.1224968\">10.1080/00014788.2016.1224968</a>}, number={1}, journal={Accounting and Business Research}, author={Florou, Annita and Kosi, Urska and Pope, Peter F}, year={2016}, pages={1–29} }","ama":"Florou A, Kosi U, Pope PF. Are international accounting standards more credit relevant than domestic standards? <i>Accounting and Business Research</i>. 2016;47(1):1-29. doi:<a href=\"https://doi.org/10.1080/00014788.2016.1224968\">10.1080/00014788.2016.1224968</a>","ieee":"A. Florou, U. Kosi, and P. F. Pope, “Are international accounting standards more credit relevant than domestic standards?,” <i>Accounting and Business Research</i>, vol. 47, no. 1, pp. 1–29, 2016, doi: <a href=\"https://doi.org/10.1080/00014788.2016.1224968\">10.1080/00014788.2016.1224968</a>.","apa":"Florou, A., Kosi, U., &#38; Pope, P. F. (2016). Are international accounting standards more credit relevant than domestic standards? <i>Accounting and Business Research</i>, <i>47</i>(1), 1–29. <a href=\"https://doi.org/10.1080/00014788.2016.1224968\">https://doi.org/10.1080/00014788.2016.1224968</a>","chicago":"Florou, Annita, Urska Kosi, and Peter F Pope. “Are International Accounting Standards More Credit Relevant than Domestic Standards?” <i>Accounting and Business Research</i> 47, no. 1 (2016): 1–29. <a href=\"https://doi.org/10.1080/00014788.2016.1224968\">https://doi.org/10.1080/00014788.2016.1224968</a>.","short":"A. Florou, U. Kosi, P.F. Pope, Accounting and Business Research 47 (2016) 1–29."},"language":[{"iso":"eng"}],"doi":"10.1080/00014788.2016.1224968","year":"2016","title":"Are international accounting standards more credit relevant than domestic standards?","author":[{"full_name":"Florou, Annita","first_name":"Annita","last_name":"Florou"},{"first_name":"Urska","last_name":"Kosi","full_name":"Kosi, Urska","id":"54068"},{"first_name":"Peter F","last_name":"Pope","full_name":"Pope, Peter F"}],"publication_status":"published","date_updated":"2023-01-18T13:41:47Z","intvolume":"        47","date_created":"2018-08-22T07:16:25Z","type":"journal_article","keyword":["IFRS","debt markets","credit ratings","credit relevance"],"department":[{"_id":"551"},{"_id":"635"},{"_id":"186"}],"issue":"1","publication":"Accounting and Business Research","abstract":[{"text":"We examine whether the credit relevance of financial statements, defined as the ability of accounting numbers to explain credit ratings, is higher after firms are required to report under International Financial Reporting Standards (IFRS). We find an improvement in credit relevance for firms in 17 countries after mandatory IFRS reporting is introduced in 2005; this increase is higher than that reported for a matched sample of US firms. The increase in credit relevance is particularly pronounced for higher risk speculative-grade issuers, where accounting information is predicted to be more important; and for IFRS adopters with large first-time reconciliations, where the impact of IFRS is expected to be greater. These tests provide reassurance that the overall enhancement in estimated credit relevance is driven by accounting changes related to IFRS adoption. Our results suggest that credit rating analysts’ views of economic fundamentals are more closely aligned with IFRS numbers, and that analysts anticipate at least some of the effects of the IFRS transition.","lang":"eng"}]},{"user_id":"88603","language":[{"iso":"eng"}],"_id":"37098","date_updated":"2023-01-18T14:02:03Z","year":"2016","status":"public","title":"Accounting quality in private firms during the transition to international standards","conference":{"end_date":"2016-07-09","location":"Siena, Italy","start_date":"2016-07-07","name":"7th Workshop on Accounting and Regulation"},"author":[{"last_name":"Valentincic","first_name":"Aljosa","full_name":"Valentincic, Aljosa"},{"full_name":"Novak, Ales","first_name":"Ales","last_name":"Novak"},{"id":"54068","last_name":"Kosi","first_name":"Urska","full_name":"Kosi, Urska"}],"type":"conference","department":[{"_id":"635"},{"_id":"186"},{"_id":"551"}],"date_created":"2023-01-17T13:04:16Z","citation":{"mla":"Valentincic, Aljosa, et al. <i>Accounting Quality in Private Firms during the Transition to International Standards</i>. 2016.","bibtex":"@inproceedings{Valentincic_Novak_Kosi_2016, title={Accounting quality in private firms during the transition to international standards}, author={Valentincic, Aljosa and Novak, Ales and Kosi, Urska}, year={2016} }","ama":"Valentincic A, Novak A, Kosi U. Accounting quality in private firms during the transition to international standards. In: ; 2016.","ieee":"A. Valentincic, A. Novak, and U. Kosi, “Accounting quality in private firms during the transition to international standards,” presented at the 7th Workshop on Accounting and Regulation, Siena, Italy, 2016.","apa":"Valentincic, A., Novak, A., &#38; Kosi, U. (2016). <i>Accounting quality in private firms during the transition to international standards</i>. 7th Workshop on Accounting and Regulation, Siena, Italy.","short":"A. Valentincic, A. Novak, U. Kosi, in: 2016.","chicago":"Valentincic, Aljosa, Ales Novak, and Urska Kosi. “Accounting Quality in Private Firms during the Transition to International Standards,” 2016."}},{"status":"public","year":"2016","title":"Shedding light on outcome-based contracts: Benefits and risks from the buyers’ and sellers’ perspective","author":[{"id":"3043","full_name":"Böhm, Eva","first_name":"Eva","last_name":"Böhm","orcid":"0000-0001-6053-1012"},{"full_name":"Backhaus, C.","first_name":"C.","last_name":"Backhaus"},{"full_name":"Eggert, A.","last_name":"Eggert","first_name":"A."},{"last_name":"Pitsis","first_name":"T.","full_name":"Pitsis, T."}],"conference":{"location":"Las Vegas, NV","name":"2016 AMA Winter Academic Conference"},"publication_status":"published","date_updated":"2023-08-25T10:05:44Z","language":[{"iso":"eng"}],"_id":"46684","user_id":"49063","publication":"2016 AMA Winter Academic Conference, Las Vegas, NV","citation":{"ama":"Böhm E, Backhaus C, Eggert A, Pitsis T. Shedding light on outcome-based contracts: Benefits and risks from the buyers’ and sellers’ perspective. In: <i>2016 AMA Winter Academic Conference, Las Vegas, NV</i>. ; 2016.","bibtex":"@inproceedings{Böhm_Backhaus_Eggert_Pitsis_2016, title={Shedding light on outcome-based contracts: Benefits and risks from the buyers’ and sellers’ perspective}, booktitle={2016 AMA Winter Academic Conference, Las Vegas, NV}, author={Böhm, Eva and Backhaus, C. and Eggert, A. and Pitsis, T.}, year={2016} }","mla":"Böhm, Eva, et al. “Shedding Light on Outcome-Based Contracts: Benefits and Risks from the Buyers’ and Sellers’ Perspective.” <i>2016 AMA Winter Academic Conference, Las Vegas, NV</i>, 2016.","short":"E. Böhm, C. Backhaus, A. Eggert, T. Pitsis, in: 2016 AMA Winter Academic Conference, Las Vegas, NV, 2016.","chicago":"Böhm, Eva, C. Backhaus, A. Eggert, and T. Pitsis. “Shedding Light on Outcome-Based Contracts: Benefits and Risks from the Buyers’ and Sellers’ Perspective.” In <i>2016 AMA Winter Academic Conference, Las Vegas, NV</i>, 2016.","apa":"Böhm, E., Backhaus, C., Eggert, A., &#38; Pitsis, T. (2016). Shedding light on outcome-based contracts: Benefits and risks from the buyers’ and sellers’ perspective. <i>2016 AMA Winter Academic Conference, Las Vegas, NV</i>. 2016 AMA Winter Academic Conference, Las Vegas, NV.","ieee":"E. Böhm, C. Backhaus, A. Eggert, and T. 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In: <i>2016 AMA Winter Academic Conference, Las Vegas, NV</i>. ; 2016.","bibtex":"@inproceedings{Cramer_Böhm_Eggert_2016, title={Understanding service awards: Exploit the bright side, avoid the dark side (ausgezeichnet mit Best Paper Award)}, booktitle={2016 AMA Winter Academic Conference, Las Vegas, NV}, author={Cramer, C. and Böhm, Eva and Eggert, A.}, year={2016} }","apa":"Cramer, C., Böhm, E., &#38; Eggert, A. (2016). Understanding service awards: Exploit the bright side, avoid the dark side (ausgezeichnet mit Best Paper Award). <i>2016 AMA Winter Academic Conference, Las Vegas, NV</i>. 2016 AMA Winter Academic Conference, Las Vegas, NV .","ieee":"C. Cramer, E. Böhm, and A. Eggert, “Understanding service awards: Exploit the bright side, avoid the dark side (ausgezeichnet mit Best Paper Award),” presented at the 2016 AMA Winter Academic Conference, Las Vegas, NV , 2016.","chicago":"Cramer, C., Eva Böhm, and A. Eggert. “Understanding Service Awards: Exploit the Bright Side, Avoid the Dark Side (Ausgezeichnet Mit Best Paper Award).” In <i>2016 AMA Winter Academic Conference, Las Vegas, NV</i>, 2016.","short":"C. Cramer, E. Böhm, A. Eggert, in: 2016 AMA Winter Academic Conference, Las Vegas, NV, 2016."},"publication":"2016 AMA Winter Academic Conference, Las Vegas, NV","department":[{"_id":"785"}],"type":"conference","date_created":"2023-08-25T08:58:08Z","date_updated":"2023-08-25T10:05:53Z","publication_status":"published","conference":{"name":"2016 AMA Winter Academic Conference","location":"Las Vegas, NV "},"author":[{"full_name":"Cramer, C.","first_name":"C.","last_name":"Cramer"},{"id":"3043","full_name":"Böhm, Eva","last_name":"Böhm","first_name":"Eva","orcid":"0000-0001-6053-1012"},{"last_name":"Eggert","first_name":"A.","full_name":"Eggert, A."}],"title":"Understanding service awards: Exploit the bright side, avoid the dark side (ausgezeichnet mit Best Paper Award)","status":"public","year":"2016","user_id":"49063","language":[{"iso":"eng"}],"_id":"46683"}]
