Holger Daske

University of Mannheim

Professor of Accounting and Capital Markets

Mannheim, 68131

Germany

http://https://www.bwl.uni-mannheim.de/en/daske/

  • University of Mannheim

SCHOLARLY PAPERS

16

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31,939

TOTAL CITATIONS
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SSRN RANKINGS

Top 3,944

in Total Papers Citations

348

Scholarly Papers (16)

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1.

Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequences

Downloads 14,082 ( 685)
Citation 105

Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequences

ECGI - Finance Working Paper No. 198/2008, Chicago GSB Research Paper No. 12
Number of pages: 74 Posted: 25 Oct 2007 Last Revised: 19 Jan 2023
Holger Daske, Luzi Hail, Christian Leuz and Rodrigo S. Verdi
University of Mannheim, University of Pennsylvania - The Wharton School, University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT)
Downloads 14,082 (673)
Citation 105

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Regulation, International accounting, IAS, U.S. GAAP, Disclosure, Market liquidity, Cost of equity, Enforcement, Security markets

Mandatory IFRS Reporting Around the World: Early Evidence on the Economic Consequences

Journal of Accounting Research, Vol. 46, No. 5, pp. 1085-1142, 2008
Posted: 08 Sep 2008 Last Revised: 20 Jan 2023
Holger Daske, Luzi Hail, Christian Leuz and Rodrigo S. Verdi
University of Mannheim, University of Pennsylvania - The Wharton School, University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT)

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Regulation, International accounting, IAS, U.S. GAAP, Disclosure, Market liquidity, Cost of equity, Enforcement, Security markets

2.

Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions

Downloads 5,068 ( 3,922)
Citation 118

Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions

Number of pages: 66 Posted: 12 Apr 2007 Last Revised: 12 Mar 2013
Holger Daske, Luzi Hail, Christian Leuz and Rodrigo S. Verdi
University of Mannheim, University of Pennsylvania - The Wharton School, University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT)
Downloads 5,068 (3,864)
Citation 118

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International accounting, Reporting incentives, IAS, U.S. GAAP, Disclosure, Cost of equity, IFRS implementation

Adopting a Label: Heterogeneity in the Economic Consequences Around IAS/IFRS Adoptions

Journal of Accounting Research, Vol. 51, No. 3, pp. 495-547, 2013
Posted: 19 Mar 2013 Last Revised: 21 Apr 2013
Holger Daske, Luzi Hail, Christian Leuz and Rodrigo S. Verdi
University of Mannheim, University of Pennsylvania - The Wharton School, University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT)

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International accounting, Reporting incentives, IAS, U.S. GAAP, Disclosure, Cost of equity, IFRS implementation

3.

Asset Reclassifications and Bank Recapitalization during the Financial Crisis

Downloads 3,236 ( 8,244)
Citation 29

Asset Reclassifications and Bank Recapitalization during the Financial Crisis

Number of pages: 61 Posted: 23 Jun 2010 Last Revised: 10 Aug 2021
Jannis Bischof, Ulf Brüggemann and Holger Daske
University of Mannheim - Accounting and Taxation, Humboldt University of Berlin - School of Business and Economics and University of Mannheim
Downloads 3,140 (8,495)
Citation 27

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Bank Regulation, Fair Value Accounting, Financial Crisis, Recapitalization, Regulatory Capital

Asset Reclassifications and Bank Recapitalization during the Financial Crisis

Management Science, forthcoming: https://doi.org/10.1287/mnsc.2022.4364
Number of pages: 69 Posted: 07 Jul 2022
Jannis Bischof, Ulf Brüggemann and Holger Daske
University of Mannheim - Accounting and Taxation, Humboldt University of Berlin - School of Business and Economics and University of Mannheim
Downloads 96 (600,947)
Citation 2

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Bank Regulation, Fair Value Accounting, Financial Crisis, Recapitalization, Reclassifications, Regulatory Capital

4.

How do Individual Investors React to Global IFRS Adoption?

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 52 Posted: 22 Aug 2009 Last Revised: 02 Aug 2012
Ulf Brüggemann, Holger Daske, Carsten Homburg and Peter F. Pope
Humboldt University of Berlin - School of Business and Economics, University of Mannheim, University of Cologne and London School of Economics & Political Science (LSE)
Downloads 2,807 (10,251)
Citation 21

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Individual Investors, International Accounting, IFRS, Open Market, Cross-Border Investments

5.

Estimating a Firm's Expected Cost of Equity Capital Using Consensus Forecasts

Downloads 1,813 (20,713)
Citation 3

Estimating a Firm's Expected Cost of Equity Capital Using Consensus Forecasts

Number of pages: 55 Posted: 28 May 2004
Holger Daske, Günther Gebhardt and Stefan Klein
University of Mannheim, Goethe Universität Frankfurt am Main and University of Frankfurt
Downloads 1,023 (47,514)
Citation 1

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Estimating the Expected Cost of Equity Capital Using Analysts' Consensus Forecasts

Schmalenbach Business Review, Vol. 58, pp. 2-36, January 2006
Number of pages: 36 Posted: 03 May 2006
Holger Daske, klein Stefan and Günther Gebhardt
University of Mannheim, Goethe University Frankfurt and Goethe Universität Frankfurt am Main
Downloads 790 (67,717)
Citation 2

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Implied Cost of Equity Capital, Equity Premium, Residual Income Valuation, Analyst Forecasts

6.

Evaluating Methods to Estimate the Implied Cost of Equity Capital: A Simulation Study

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 53 Posted: 02 Sep 2009 Last Revised: 16 Dec 2010
Holger Daske, Jörn van Halteren and Ernst G. Maug
University of Mannheim, University of Mannheim - Department of Business Administration and Finance and University of Mannheim Business School
Downloads 1,330 (33,028)
Citation 9

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Implied cost of capital, valuation, residual income, abnormal earnings growth, simulation

7.

Do Short Sale Transactions Precede Bad News Events?

Number of pages: 45 Posted: 13 May 2005
Holger Daske, Scott A. Richardson and A. Irem Tuna
University of Mannheim, London Business School and London Business School
Downloads 1,246 (36,276)
Citation 1

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short selling, sophisticated investors, management forecasts, earnings announcements

8.

Mandatory Disclosure, Voluntary Disclosure, and Stock Market Liquidity: Evidence from the EU Bank Stress Tests

Downloads 693 (81,608)
Citation 37

Mandatory Disclosure, Voluntary Disclosure, and Stock Market Liquidity: Evidence from the EU Bank Stress Tests

Journal of Accounting Research, Forthcoming
Number of pages: 46 Posted: 06 Sep 2013 Last Revised: 21 Nov 2013
Jannis Bischof and Holger Daske
University of Mannheim - Accounting and Taxation and University of Mannheim
Downloads 693 (80,435)
Citation 37

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Bank Stress Test, Mandatory Disclosure, Voluntary Disclosure, Sovereign Risk, Risk Disclosure

Mandatory Disclosure, Voluntary Disclosure, and Stock Market Liquidity: Evidence from the EU Bank Stress Tests

Journal of Accounting Research, Vol. 51, No. 5, 2013
Posted: 28 Nov 2013
Jannis Bischof and Holger Daske
University of Mannheim - Accounting and Taxation and University of Mannheim

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Bank Stress Test, Mandatory Disclosure, Voluntary Disclosure, Sovereign Risk, Risk Disclosure

9.

IFRS: Markets, Practice, and Politics

Foundations and Trends® in Accounting: Vol. 15: No. 1–2, pp 1-262. http://dx.doi.org/10.1561/1400000055
Number of pages: 223 Posted: 23 May 2021 Last Revised: 26 Jul 2021
Kirstin Becker, Jannis Bischof and Holger Daske
Copenhagen Business School, University of Mannheim - Accounting and Taxation and University of Mannheim
Downloads 655 (87,717)
Citation 11

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IFRS, international accounting, disclosure, compliance, capital markets, real effects, XBRL, digitalization, fair value, financial crisis, politics, research impact, literature review

10.

Why Do Politicians Intervene in Accounting Regulation? The Role of Ideology and Special Interests

Downloads 482 (128,754)
Citation 4

Why Do Politicians Intervene in Accounting Regulation? The Role of Ideology and Special Interests

Journal of Accounting Research, Forthcoming
Number of pages: 65 Posted: 13 Jun 2017 Last Revised: 28 Jan 2020
Jannis Bischof, Holger Daske and Christoph J. Sextroh
University of Mannheim - Accounting and Taxation, University of Mannheim and Carl von Ossietzky University of Oldenburg
Downloads 482 (127,143)
Citation 4

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Accounting Regulation, Fair Value, Financial Crisis, Ideology, Political Economy, Accounting Standard-Setting, Stock Option Expensing

Why Do Politicians Intervene in Accounting Regulation? The Role of Ideology and Special Interests

Journal of Accounting Research, Volume 58, Issue 3 (2020)
Posted: 01 Jul 2020
Jannis Bischof, Holger Daske and Christoph J. Sextroh
University of Mannheim - Accounting and Taxation, University of Mannheim and Carl von Ossietzky University of Oldenburg

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accounting regulation; fair value; financial crisis; ideology; political economy; accounting standard setting; stock option expensing

11.

Interpreting the European Union's IFRS Endorsement Criteria: The Case of IFRS 9

Accounting in Europe, Forthcoming
Number of pages: 76 Posted: 04 Jul 2016
Jannis Bischof and Holger Daske
University of Mannheim - Accounting and Taxation and University of Mannheim
Downloads 361 (179,683)
Citation 8

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European Union, IFRS, Endorsement, True and Fair View, European Public Good, Bank Accounting

12.

Fair Value-Related Information in Analysts’ Decision Processes: Evidence from the Financial Crisis

Journal of Business Finance & Accounting, Forthcoming
Number of pages: 58 Posted: 27 Nov 2012 Last Revised: 10 Sep 2015
Jannis Bischof, Holger Daske and Christoph J. Sextroh
University of Mannheim - Accounting and Taxation, University of Mannheim and Carl von Ossietzky University of Oldenburg
Downloads 113 (529,472)
Citation 2

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Fair Value Accounting, Financial Analysts, Conference Calls, Analysts' Decision Process

13.

Political ideology shapes reporting regulation: SEC commissioners' views on IFRS for U.S. issuers

Forthcoming in the Journal of International Financial Management & Accounting
Number of pages: 28 Posted: 19 Feb 2025 Last Revised: 21 Feb 2025
Kirstin Becker, Holger Daske, Christoph Pelger and Stephen A. Zeff
Copenhagen Business School, University of Mannheim, University of Passau and Rice University - Jesse H. Jones Graduate School of Business
Downloads 27 (1,075,691)

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Ideology, Democrats, Republicans, IFRS, Securities and Exchange Commission, SEC, U.S. reporting regulation, Interviews

14.

Following the blind? Database Coding Policies and the Case of IFRS Noncompliance

Number of pages: 51 Posted: 20 May 2025
Holger Daske, Sara Alsarghali, Hala Jada and Makiko Labonte
University of Mannheim, University of Mannheim, SAP SE and McKinsey & Company
Downloads 17 (1,198,332)

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Compliance, Databases, Enforcement, IFRS, Machine Learning JEL classification: G15

15.

IFRS adoption in the United States: An analysis of the role of the SEC's Chairs

Number of pages: 48 Posted: 06 May 2025
Kirstin Becker, Holger Daske, Christoph Pelger and Stephen A. Zeff
Copenhagen Business School, University of Mannheim, University of Passau and Rice University - Jesse H. Jones Graduate School of Business
Downloads 9 (1,286,484)

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IFRS adoption, institutional entrepreneurship, regulation, rulemaking process, SEC F53, G18, M41, M48, N42

16.

A Tale of Two Supervisors: Compliance with Risk Disclosure Regulation in the Banking Sector

Contemporary Accounting Research, Vol. 39, No. 1, pp. 498-536, 2022
Posted: 08 Jul 2021 Last Revised: 01 Apr 2022
Jannis Bischof, Holger Daske, Ferdinand Elfers and Luzi Hail
University of Mannheim - Accounting and Taxation, University of Mannheim, Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) and University of Pennsylvania - The Wharton School

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disclosure regulation, risk disclosures, liquidity, financial institutions, IFRS, Basel II