@article{22555,
  author       = {{Hoppe, C. and Mitschker, F. and Awakowicz, P. and Kirchheim, D. and Dahlmann, R. and de los Arcos de Pedro, Maria Teresa and Grundmeier, Guido}},
  issn         = {{0257-8972}},
  journal      = {{Surface and Coatings Technology}},
  pages        = {{25--31}},
  title        = {{{Adhesion of plasma-deposited silicon oxide barrier layers on PDMS containing polypropylene}}},
  doi          = {{10.1016/j.surfcoat.2017.12.015}},
  year         = {{2017}},
}

@article{3542,
  abstract     = {{We study the historical development of Slovenian Accounting Standards (SAS) and their association with accounting quality (AQ). We focus on private firms where the financial reporting process is characterised by low demand for high-quality reporting. We investigate three distinct editions of SAS since 1994 and test how their development towards international standards is related to AQ. Aggregate earnings management measures indicate that the use of accounting discretion decreases with less earnings smoothing over time. The main features of AQ have been consistent throughout historical development. Asymmetric timeliness of earnings, the ability of earnings to predict future cash flows, and the ability of accruals to mitigate mismatching are all present throughout. We also document typical departures from properties of high AQ. For example, accruals do not (always) facilitate timely recognition of losses. However, these can be attributed to the overwhelming influence of reporting incentives (e.g. taxation, debt, size) rather than to the (lower) quality of accounting standards.


     

















 



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Abstract


We study the historical development of Slovenian Accounting Standards (SAS) and their association with accounting quality (AQ). We focus on private firms where the financial reporting process is characterised by low demand for high-quality reporting. We investigate three distinct editions of SAS since 1994 and test how their development towards international standards is related to AQ. Aggregate earnings management measures indicate that the use of accounting discretion decreases with less earnings smoothing over time. The main features of AQ have been consistent throughout historical development. Asymmetric timeliness of earnings, the ability of earnings to predict future cash flows, and the ability of accruals to mitigate mismatching are all present throughout. We also document typical departures from properties of high AQ. For example, accruals do not (always) facilitate timely recognition of losses. However, these can be attributed to the overwhelming influence of reporting incentives (e.g. taxation, debt, size) rather than to the (lower) quality of accounting standards.}},
  author       = {{Valentincic, Aljosa and Novak, Ales and Kosi, Urska}},
  journal      = {{Accounting in Europe}},
  keywords     = {{private firms, accounting quality, development of accounting standards, IFRS-like standards, Slovenia}},
  number       = {{3}},
  pages        = {{358--387}},
  title        = {{{Accounting quality in private firms during the transition towards international standards}}},
  doi          = {{10.1080/17449480.2017.1378821}},
  volume       = {{14}},
  year         = {{2017}},
}

@article{39665,
  author       = {{Knust, Steffen and Wahle, Markus and Kitzerow, Heinz-Siegfried}},
  issn         = {{1520-6106}},
  journal      = {{The Journal of Physical Chemistry B}},
  keywords     = {{Materials Chemistry, Surfaces, Coatings and Films, Physical and Theoretical Chemistry}},
  number       = {{19}},
  pages        = {{5110--5115}},
  publisher    = {{American Chemical Society (ACS)}},
  title        = {{{Ferroelectric Liquid Crystals in Microcapillaries: Observation of Different Electro-optic Switching Mechanisms}}},
  doi          = {{10.1021/acs.jpcb.7b00307}},
  volume       = {{121}},
  year         = {{2017}},
}

@article{39663,
  author       = {{Vollbrecht, Joachim and Blazy, Simon and Dierks, Philipp and Peurifoy, Samuel and Bock, Harald and Kitzerow, Heinz-Siegfried}},
  issn         = {{1439-4235}},
  journal      = {{ChemPhysChem}},
  keywords     = {{Physical and Theoretical Chemistry, Atomic and Molecular Physics, and Optics}},
  number       = {{15}},
  pages        = {{2024--2032}},
  publisher    = {{Wiley}},
  title        = {{{Electroluminescent and Optoelectronic Properties of OLEDs with Bay-Extended, Distorted Perylene Esters as Emitter Materials}}},
  doi          = {{10.1002/cphc.201700502}},
  volume       = {{18}},
  year         = {{2017}},
}

@inbook{39645,
  author       = {{Morrien, Rita}},
  booktitle    = {{Die Lust zu gehen. Weibliche Flanerie in Literatur und Film}},
  editor       = {{Banita, Georgiana  and Ellenbürger, Judith  and Glasenapp, Jörn }},
  isbn         = {{9783770561919 }},
  pages        = {{59--75}},
  publisher    = {{Wilhelm Fink}},
  title        = {{{"Gehen am äußersten Rand der Fußsohlen": Zur Adaption des Flanerietopos in Herta Müllers Reisende auf einem Bein und Angela Krauß' Milliarden neuer Sterne}}},
  volume       = {{3}},
  year         = {{2017}},
}

@inproceedings{38433,
  author       = {{Noé, Reinhold and Koch, Benjamin and Mirvoda, Vitali}},
  booktitle    = {{2017 OPTICAL FIBER COMMUNICATIONS CONFERENCE AND EXHIBITION (OFC)}},
  isbn         = {{978-1-943580-23-1}},
  title        = {{{Polarimetry of Polarization-Modulated Signals Based on Polarization-Selective RF Power Detection}}},
  year         = {{2017}},
}

@inproceedings{38262,
  author       = {{Noé, Reinhold and Koch, Benjamin and Mirvoda, Vitali}},
  booktitle    = {{Photonic Networks; 18. ITG-Symposium}},
  pages        = {{1--7}},
  title        = {{{1.8 MS/s Polarimetry of 160-Gb/s PDM-QPSK Signal Based on Polarization-Selective RF Power Detection}}},
  year         = {{2017}},
}

@inproceedings{38260,
  author       = {{Noé, Reinhold and Koch, Benjamin and Mirvoda, Vitali}},
  booktitle    = {{2017 Optical Fiber Communications Conference and Exhibition (OFC)}},
  pages        = {{1--3}},
  title        = {{{Polarimetry of polarization-modulated signals based on polarization-selective RF power detection}}},
  year         = {{2017}},
}

@inbook{37898,
  author       = {{Grotjahn, Rebecca}},
  booktitle    = {{Transformationen und Metamorphosen. Bericht über die Symposien der Internationalen Händel-Akademie 2012 bis 2013}},
  editor       = {{Seedorf, Thomas}},
  pages        = {{73–90}},
  publisher    = {{Laaber-Verlag}},
  title        = {{{Rival divas – zu einem langlebigen Motiv der Stargeschichte}}},
  year         = {{2017}},
}

@article{37896,
  author       = {{Grotjahn, Rebecca}},
  journal      = {{Musik und Kirche}},
  pages        = {{352--358}},
  publisher    = {{Bärenreiter}},
  title        = {{{Die Sängerin des Hohelieds}}},
  volume       = {{87}},
  year         = {{2017}},
}

@inbook{37900,
  author       = {{Grotjahn, Rebecca}},
  booktitle    = {{Der Tenor – Mythos – Geschichte – Gegenwart}},
  editor       = {{Herr, Corinna and Jacobsen, Arnold and Seedorf, Thomas}},
  isbn         = {{978-3-8260-6204-9}},
  pages        = {{31–58}},
  publisher    = {{Königshausen & Neumann}},
  title        = {{{Ritter vom hohen C – Versuch über die Männlichkeit des Tenors}}},
  volume       = {{8}},
  year         = {{2017}},
}

@inbook{37899,
  author       = {{Grotjahn, Rebecca}},
  booktitle    = {{Komponieren für Stimme. Von Monteverdi bis Rihm. Ein Handbuch}},
  editor       = {{Mösch, Stephan}},
  pages        = {{282–300}},
  publisher    = {{Bärenreiter}},
  title        = {{{Mit der Seele statt mit der Kehle: Wilhelmine Schröder-Devrient, Robert Schumann und der poetische Liedgesang}}},
  year         = {{2017}},
}

@article{38063,
  author       = {{Anders, Phillipp and Blix Grønvik, Karoline and Molde, Ingunn and Müller, Helen Martha and Skjæret-Maroni, Nina and Vereijken, Beatrix}},
  issn         = {{0966-6362}},
  journal      = {{Gait & Posture}},
  keywords     = {{Rehabilitation, Orthopedics and Sports Medicine, Biophysics}},
  pages        = {{352--353}},
  publisher    = {{Elsevier BV}},
  title        = {{{P108: Balance exergames improve movement characteristics of body weight transfer}}},
  doi          = {{10.1016/j.gaitpost.2017.06.462}},
  volume       = {{57}},
  year         = {{2017}},
}

@article{35705,
  author       = {{Bestgen, Sebastian and Seidl, Carmen and Wiesner, Thomas and Zimmer, Andreas and Falk, Martina and Köberle, Beate and Austeri, Martina and Paradies, Jan and Bräse, Stefan and Schepers, Ute and Roesky, Peter W.}},
  issn         = {{0947-6539}},
  journal      = {{Chemistry - A European Journal}},
  keywords     = {{General Chemistry, Catalysis, Organic Chemistry}},
  number       = {{26}},
  pages        = {{6459--6459}},
  publisher    = {{Wiley}},
  title        = {{{Inside Back Cover: Double-Strand DNA Breaks Induced by Paracyclophane Gold(I) Complexes (Chem. Eur. J. 26/2017)}}},
  doi          = {{10.1002/chem.201700517}},
  volume       = {{23}},
  year         = {{2017}},
}

@article{22246,
  author       = {{Bestgen, Sebastian and Seidl, Carmen and Wiesner, Thomas and Zimmer, Andreas and Falk, Martina and Köberle, Beate and Austeri, Martina and Paradies, Jan and Bräse, Stefan and Schepers, Ute and Roesky, Peter W.}},
  issn         = {{0947-6539}},
  journal      = {{Chemistry - A European Journal}},
  pages        = {{6315--6322}},
  title        = {{{Double-Strand DNA Breaks Induced by Paracyclophane Gold(I) Complexes}}},
  doi          = {{10.1002/chem.201605237}},
  year         = {{2017}},
}

@article{22247,
  abstract     = {{<p>Catalytic metal-free intramolecular hydroamination for the synthesis of indoles and tetrahydroisoquinolines was achieved.</p>}},
  author       = {{Tussing, Sebastian and Ohland, Miriam and Wicker, Garrit and Flörke, Ulrich and Paradies, Jan}},
  issn         = {{1477-9226}},
  journal      = {{Dalton Transactions}},
  pages        = {{1539--1545}},
  title        = {{{Borane-catalyzed indole synthesis through intramolecular hydroamination}}},
  doi          = {{10.1039/c6dt04725d}},
  year         = {{2017}},
}

@article{22245,
  author       = {{Bader, Julia and Maier, Alexander F. G. and Paradies, Jan and Hoge, Berthold}},
  issn         = {{1434-1948}},
  journal      = {{European Journal of Inorganic Chemistry}},
  pages        = {{3053--3056}},
  title        = {{{Perfluoroalkylated Main-Group Element Lewis Acids as Catalysts in Transfer Hydrogenation}}},
  doi          = {{10.1002/ejic.201700524}},
  year         = {{2017}},
}

@inproceedings{19309,
  author       = {{Penner, Eduard and Caylak, Ismail and Mahnken, Rolf}},
  booktitle    = {{Proceedings of the 2nd International Conference on Uncertainty Quantification in Computational Sciences and Engineering (UNCECOMP 2017)}},
  isbn         = {{9786188284449}},
  title        = {{{MULTIDIMENSIONAL STOCHASTIC MATERIAL MODELING AT LARGE DEFORMATIONS CONSIDERING PARAMETER CORRELATIONS}}},
  doi          = {{10.7712/120217.5391.16785}},
  year         = {{2017}},
}

@article{19423,
  author       = {{Mahnken, Rolf and Dammann, Christian and Lenz, Peter}},
  issn         = {{1543-1649}},
  journal      = {{International Journal for Multiscale Computational Engineering}},
  pages        = {{295--322}},
  title        = {{{(n)- AND (n + 1)-LAYERED COMPOSITE SPHERE MODELS FOR THERMO-CHEMO-MECHANICAL EFFECTIVE PROPERTIES}}},
  doi          = {{10.1615/intjmultcompeng.2017020304}},
  year         = {{2017}},
}

@article{21710,
  author       = {{Dammann, Christian and Lenz, Peter and Mahnken, Rolf}},
  issn         = {{2212-8271}},
  journal      = {{Procedia CIRP}},
  pages        = {{51--56}},
  title        = {{{Thermo-chemo-mechanical Effective Properties for Homogeneous and Heterogeneous n -Phase Mixtures with Application to Curing}}},
  doi          = {{10.1016/j.procir.2017.03.360}},
  year         = {{2017}},
}

