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Kiepe, “Entwicklung, Implementierung und Evaluation eines Tagungsportfolios,” <i>Seminar</i>, vol. 22, no. 1, pp. 82–96, 2016.","chicago":"Jahncke, Heike , Verena Kehl, and Karina Kiepe. “Entwicklung, Implementierung und Evaluation eines Tagungsportfolios.” <i>Seminar</i> 22, no. 1 (2016): 82–96.","ama":"Jahncke H, Kehl V, Kiepe K. Entwicklung, Implementierung und Evaluation eines Tagungsportfolios. <i>Seminar</i>. 2016;22(1):82-96.","short":"H. Jahncke, V. Kehl, K. Kiepe, Seminar 22 (2016) 82–96.","bibtex":"@article{Jahncke_Kehl_Kiepe_2016, title={Entwicklung, Implementierung und Evaluation eines Tagungsportfolios}, volume={22}, number={1}, journal={Seminar}, author={Jahncke, Heike  and Kehl, Verena and Kiepe, Karina}, year={2016}, pages={82–96} }"},"extern":"1","page":"82 - 96","_id":"55795","language":[{"iso":"ger"}],"user_id":"64862","volume":22,"status":"public","title":"Entwicklung, Implementierung und Evaluation eines Tagungsportfolios","year":"2016","author":[{"full_name":"Jahncke, Heike ","first_name":"Heike ","last_name":"Jahncke"},{"full_name":"Kehl, Verena","last_name":"Kehl","first_name":"Verena"},{"id":"100294","full_name":"Kiepe, Karina","last_name":"Kiepe","first_name":"Karina"}],"date_updated":"2024-09-02T08:11:27Z","publication_status":"published","intvolume":"        22"},{"jel":["G15","G33","K20","M41","M48"],"status":"public","_id":"4034","page":"1-29","volume":47,"user_id":"54068","citation":{"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.","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>"},"author":[{"first_name":"Annita","last_name":"Florou","full_name":"Florou, Annita"},{"id":"54068","last_name":"Kosi","first_name":"Urska","full_name":"Kosi, Urska"},{"full_name":"Pope, Peter F","first_name":"Peter F","last_name":"Pope"}],"title":"Are international accounting standards more credit relevant than domestic standards?","year":"2016","intvolume":"        47","date_updated":"2023-01-18T13:41:47Z","publication_status":"published","language":[{"iso":"eng"}],"doi":"10.1080/00014788.2016.1224968","issue":"1","publication":"Accounting and Business Research","abstract":[{"lang":"eng","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."}],"date_created":"2018-08-22T07:16:25Z","department":[{"_id":"551"},{"_id":"635"},{"_id":"186"}],"keyword":["IFRS","debt markets","credit ratings","credit relevance"],"type":"journal_article"},{"department":[{"_id":"635"},{"_id":"186"},{"_id":"551"}],"type":"conference","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.","ama":"Valentincic A, Novak A, Kosi U. Accounting quality in private firms during the transition to international standards. 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Cramer, in: International Colloquium on Relationship Marketing (ICRM), Toulouse (Nominiert Für Best Paper Award), 2016.","chicago":"Eggert, A., Eva Böhm, and C. Cramer. “Business Service Outsourcing in Manufacturing Firms: An Event Study.” In <i>International Colloquium on Relationship Marketing (ICRM), Toulouse (Nominiert Für Best Paper Award)</i>, 2016.","ieee":"A. Eggert, E. Böhm, and C. Cramer, “Business Service Outsourcing in Manufacturing Firms: An Event Study,” 2016.","apa":"Eggert, A., Böhm, E., &#38; Cramer, C. (2016). 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In: <i>International Colloquium on Relationship Marketing (ICRM), Toulouse (Nominiert Für Best Paper Award)</i>. ; 2016.","mla":"Eggert, A., et al. “Business Service Outsourcing in Manufacturing Firms: An Event Study.” <i>International Colloquium on Relationship Marketing (ICRM), Toulouse (Nominiert Für Best Paper Award)</i>, 2016."}},{"publication_status":"published","date_updated":"2023-08-25T10:06:02Z","author":[{"first_name":"C.","last_name":"Cramer","full_name":"Cramer, C."},{"first_name":"Eva","last_name":"Böhm","orcid":"0000-0001-6053-1012","full_name":"Böhm, Eva","id":"3043"},{"full_name":"Eggert, A.","first_name":"A.","last_name":"Eggert"}],"conference":{"name":"45rd EMAC Annual Conference","location":"Oslo"},"status":"public","title":"The service award paradox","year":"2016","user_id":"49063","language":[{"iso":"eng"}],"_id":"46682","citation":{"mla":"Cramer, C., et al. “The Service Award Paradox.” <i>45rd EMAC Annual Conference, Oslo</i>, 2016.","ama":"Cramer C, Böhm E, Eggert A. The service award paradox. In: <i>45rd EMAC Annual Conference, Oslo</i>. ; 2016.","bibtex":"@inproceedings{Cramer_Böhm_Eggert_2016, title={The service award paradox}, booktitle={45rd EMAC Annual Conference, Oslo}, author={Cramer, C. and Böhm, Eva and Eggert, A.}, year={2016} }","apa":"Cramer, C., Böhm, E., &#38; Eggert, A. (2016). The service award paradox. <i>45rd EMAC Annual Conference, Oslo</i>. 45rd EMAC Annual Conference, Oslo.","ieee":"C. Cramer, E. Böhm, and A. Eggert, “The service award paradox,” presented at the 45rd EMAC Annual Conference, Oslo, 2016.","short":"C. Cramer, E. Böhm, A. Eggert, in: 45rd EMAC Annual Conference, Oslo, 2016.","chicago":"Cramer, C., Eva Böhm, and A. Eggert. “The Service Award Paradox.” In <i>45rd EMAC Annual Conference, Oslo</i>, 2016."},"publication":"45rd EMAC Annual Conference, Oslo","department":[{"_id":"785"}],"type":"conference","date_created":"2023-08-25T08:57:02Z"},{"citation":{"chicago":"Böhm, Eva, C. Backhaus, A. Eggert, and T. 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Böhm, A. Eggert, C. Thiesbrummel, Industrial Marketing Management 60 (2016) 101–111.","apa":"Böhm, E., Eggert, A., &#38; Thiesbrummel, C. (2016). Service transition: A viable option for manufacturing companies with deteriorating financial performance? <i>Industrial Marketing Management</i>, <i>60</i>(1), 101–111. <a href=\"https://doi.org/10.1016/j.indmarman.2016.04.007\">https://doi.org/10.1016/j.indmarman.2016.04.007</a>","ieee":"E. Böhm, A. Eggert, and C. Thiesbrummel, “Service transition: A viable option for manufacturing companies with deteriorating financial performance?,” <i>Industrial Marketing Management</i>, vol. 60, no. 1, pp. 101–111, 2016, doi: <a href=\"https://doi.org/10.1016/j.indmarman.2016.04.007\">10.1016/j.indmarman.2016.04.007</a>.","ama":"Böhm E, Eggert A, Thiesbrummel C. Service transition: A viable option for manufacturing companies with deteriorating financial performance? <i>Industrial Marketing Management</i>. 2016;60(1):101-111. doi:<a href=\"https://doi.org/10.1016/j.indmarman.2016.04.007\">10.1016/j.indmarman.2016.04.007</a>","bibtex":"@article{Böhm_Eggert_Thiesbrummel_2016, title={Service transition: A viable option for manufacturing companies with deteriorating financial performance?}, volume={60}, DOI={<a href=\"https://doi.org/10.1016/j.indmarman.2016.04.007\">10.1016/j.indmarman.2016.04.007</a>}, number={1}, journal={Industrial Marketing Management}, publisher={Elsevier BV}, author={Böhm, Eva and Eggert, Andreas and Thiesbrummel, Christoph}, year={2016}, pages={101–111} }","mla":"Böhm, Eva, et al. “Service Transition: A Viable Option for Manufacturing Companies with Deteriorating Financial Performance?” <i>Industrial Marketing Management</i>, vol. 60, no. 1, Elsevier BV, 2016, pp. 101–11, doi:<a href=\"https://doi.org/10.1016/j.indmarman.2016.04.007\">10.1016/j.indmarman.2016.04.007</a>."},"status":"public","page":"101-111","_id":"46640","publisher":"Elsevier BV","user_id":"49063","volume":60},{"citation":{"chicago":"Witte, Carina, Lena Steinhoff, and Andreas Eggert. “The Power of Gift Purchases in Strengthening Customer-Company Relationships.” In <i>Proceedings of the 45th European Marketing Academy (EMAC) Conference, Oslo</i>, 2016.","short":"C. 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