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Analyzing the German accounting triad — “Accounting Premium” for IAS/IFRS and U.S. GAAP vis-à-vis German GAAP?

Ernstberger, Jürgen and Vogler, Oliver (2008) Analyzing the German accounting triad — “Accounting Premium” for IAS/IFRS and U.S. GAAP vis-à-vis German GAAP? The International Journal of Accounting 43 (4), pp. 339-386.

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Abstract

This paper critically examines the impact of voluntary adoption of Internationally Accepted Accounting Principles (IAAP, i.e., IAS/IFRS and U.S. GAAP) on the cost of equity capital in Germany. We find that (1) overall cost of equity-capital estimates in the Capital Asset Pricing Model (CAPM) for companies applying IAAP are significantly lower compared to those applying German GAAP, (2) an ...

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Export bibliographical data

Item Type:Article
Date:December 2008
Institutions:Business, Economics and Information Systems > Institut für Betriebswirtschaftslehre > Lehrstuhl für Financial Accounting and Auditing (Prof. Dr. Axel Haller)
Identification Number:
ValueType
10.1016/j.intacc.2008.09.008DOI
Keywords:Accounting regime adoption; Cost of equity capital; Multi-factor model; IFRS; U.S. GAAP; Germany
Subjects:300 Social sciences > 330 Economics
Status:Published
Refereed:Unknown
Created at the University of Regensburg:Unknown
Owner: Sonja Amann
Deposited On:18 Jun 2009 10:25
Last Modified:26 Oct 2009 16:26
Item ID:8130
Owner Only: item control page
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