Internationale Rechnungslegung: IFRS 1 bis 17, IAS 1 bis 41, IFRIC-Interpretationen, Standardentwürfe. 11. überarb B Pellens, RU Fülbier, J Gassen, T Sellhorn, K Ahlich, O Barekzai, T Bonn, ... Schäffer-Poeschel, 2021 | 965* | 2021 |
Applying IFRS in Germany: Determinants and consequences J Gassen, T Sellhorn Germany: Determinants and Consequences (July 2006), 2006 | 378 | 2006 |
What drives the comparability effect of mandatory IFRS adoption? S Cascino, J Gassen Review of Accounting Studies 20 (1), 242-282, 2015 | 371* | 2015 |
International differences in conditional conservatism–the role of unconditional conservatism and income smoothing J Gassen, R Uwe Fülbier, T Sellhorn European Accounting Review 15 (4), 527-564, 2006 | 235 | 2006 |
Does stock price synchronicity represent firm-specific information? The international evidence HA Skaife, J Gassen, R LaFond MIT Sloan Research Paper, 2006 | 203* | 2006 |
The decision usefulness of financial accounting measurement concepts: evidence from an online survey of professional investors and their advisors J Gassen, K Schwedler European Accounting Review 19 (3), 495-509, 2010 | 160* | 2010 |
Who uses financial reports and for what purpose? Evidence from capital providers S Cascino, M Clatworthy, B García Osma, J Gassen, S Imam, T Jeanjean Accounting in Europe 11 (2), 185-209, 2014 | 149 | 2014 |
Verhalten und Präferenzen deutscher Aktionäre E Ernst, J Gassen, B Pellens Eine Befragung privater und institutioneller Anleger zu …, 2009 | 130* | 2009 |
Das Bilanzrechtsmodernisierungsgesetz (BilMoG): Handelsrechtliche GoB vor der Neuinterpretation RU Fülbier, J Gassen Der Betrieb 60 (48), 2605-2612, 2007 | 82 | 2007 |
Are stewardship and valuation usefulness compatible or alternative objectives of financial accounting? J Gassen Available at SSRN 1095215, 2008 | 80 | 2008 |
Do creditors prefer smooth earnings? Evidence from European private firms J Gassen, RU Fülbier Journal of International Accounting Research 14 (2), 151-180, 2015 | 72 | 2015 |
Can Audit Reforms Affect the Information Role of Audits? Evidence from the German Market* J Gassen, HA Skaife Contemporary Accounting Research 26 (3), 867-898, 2009 | 66 | 2009 |
The use of information by capital providers Academic literature review S Cascino, M Clatworthy, BG Osma, J Gassen, S Imam, T Jeanjean The Institute of Chartered Accountants of Scotland and the European …, 2013 | 64 | 2013 |
Causal inference in empirical archival financial accounting research J Gassen Accounting, Organizations and Society 39 (7), 535-544, 2014 | 58 | 2014 |
Ausschuttungspolitik borsennotierter Unternehmen in Deutschland B Pellens, J Gassen, M Richard BETRIEBSWIRTSCHAFT-STUTTGART- 63 (3), 309-332, 2003 | 57 | 2003 |
The effect of IFRS for SMEs on the financial reporting environment of private firms: an exploratory interview study J Gassen Accounting and Business Research 47 (5), 540-563, 2017 | 40 | 2017 |
IFRS for European small and medium-sized entities? A theoretical and empirical analysis RU Fülbier, J Gassen Abgerufen am 17, 2013, 2010 | 39* | 2010 |
Vorsichtige Rechnungslegung—Theoretische Erklärung und empirische Evidenz— RU Fülbier, J Gassen, T Sellhorn Zeitschrift für Betriebswirtschaft 78 (12), 1317-1342, 2008 | 38 | 2008 |
Unternehmenspublizität unter veränderten Marktbedingungen B Pellens, RU Fülbier, J Gassen Controlling und Rechnungswesen im internationalen Wettbewerb, Stuttgart, 55-69, 1998 | 36 | 1998 |
Illiquidity and the measurement of stock price synchronicity J Gassen, HA Skaife, D Veenman Contemporary Accounting Research 37 (1), 419-456, 2020 | 32* | 2020 |