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Joachim Gassen
Joachim Gassen
Professor of Accounting and Auditing, Humboldt-Universität zu Berlin
Verified email at wiwi.hu-berlin.de - Homepage
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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
3782006
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
2352006
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
1492014
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
822007
Are stewardship and valuation usefulness compatible or alternative objectives of financial accounting?
J Gassen
Available at SSRN 1095215, 2008
802008
Do creditors prefer smooth earnings? Evidence from European private firms
J Gassen, RU Fülbier
Journal of International Accounting Research 14 (2), 151-180, 2015
722015
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
662009
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
642013
Causal inference in empirical archival financial accounting research
J Gassen
Accounting, Organizations and Society 39 (7), 535-544, 2014
582014
Ausschuttungspolitik borsennotierter Unternehmen in Deutschland
B Pellens, J Gassen, M Richard
BETRIEBSWIRTSCHAFT-STUTTGART- 63 (3), 309-332, 2003
572003
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
402017
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
382008
Unternehmenspublizität unter veränderten Marktbedingungen
B Pellens, RU Fülbier, J Gassen
Controlling und Rechnungswesen im internationalen Wettbewerb, Stuttgart, 55-69, 1998
361998
Illiquidity and the measurement of stock price synchronicity
J Gassen, HA Skaife, D Veenman
Contemporary Accounting Research 37 (1), 419-456, 2020
32*2020
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