Holger Daske

University of Mannheim - Accounting and Taxation

Professor of Business Administration, Accounting and Capital Markets, Chair of Accounting and Capital Markets

Mannheim, 68131

Germany

  • University of Mannheim - Accounting and Taxation

SCHOLARLY PAPERS

17

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126

CROSSREF CITATIONS

261

Scholarly Papers (17)

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1.

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

Downloads 13,157 ( 290)
Citation 89

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: 20 Nov 2011
Holger Daske, Luzi Hail, Christian Leuz and Rodrigo S. Verdi
University of Mannheim - Accounting and Taxation, University of Pennsylvania - The Wharton School, University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT)
Downloads 13,157 (285)
Citation 89

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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 Nov 2011
Holger Daske, Luzi Hail, Christian Leuz and Rodrigo S. Verdi
University of Mannheim - Accounting and Taxation, 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 4,906 ( 1,773)
Citation 44

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 - Accounting and Taxation, University of Pennsylvania - The Wharton School, University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT)
Downloads 4,906 (1,746)
Citation 44

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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 - Accounting and Taxation, 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

Number of pages: 62 Posted: 23 Jun 2010 Last Revised: 06 Jun 2019
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 - Accounting and Taxation
Downloads 2,901 (4,366)
Citation 25

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Bank Regulation, Regulatory Capital, Fair Value Accounting, Financial Crisis, IAS 39

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 - Accounting and Taxation, University of Cologne and Bocconi University
Downloads 2,241 (6,736)
Citation 22

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

5.

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 - Accounting and Taxation, University of Mannheim - Department of Business Administration and Finance and University of Mannheim Business School
Downloads 1,143 (19,708)
Citation 9

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

6.

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

Number of pages: 70 Posted: 20 Mar 2015 Last Revised: 14 Jan 2020
Jannis Bischof, Holger Daske, Ferdinand Elfers and Luzi Hail
University of Mannheim - Accounting and Taxation, University of Mannheim - Accounting and Taxation, Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) and University of Pennsylvania - The Wharton School
Downloads 1,136 (19,914)
Citation 13

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Disclosure regulation, Risk disclosures, Liquidity, Financial institutions, Market supervision, IFRS, Basel II, International accounting

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 - Accounting and Taxation, AQR Capital Management, LLC and London Business School
Downloads 1,098 (20,924)
Citation 36

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short selling, sophisticated investors, management forecasts, earnings announcements

8.

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 - Accounting and Taxation, Goethe Universität Frankfurt am Main and University of Frankfurt
Downloads 747 (36,200)
Citation 1

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9.

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 - Accounting and Taxation, Goethe University Frankfurt and Goethe Universität Frankfurt am Main
Downloads 719 (38,132)
Citation 1

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

10.

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

Downloads 557 ( 53,334)
Citation 6

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 - Accounting and Taxation
Downloads 557 (52,714)
Citation 6

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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 - Accounting and Taxation

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

11.

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

Downloads 336 ( 97,764)

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 - Accounting and Taxation and Tilburg University - Tilburg School of Economics and Management
Downloads 336 (97,094)

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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 - Accounting and Taxation and Tilburg University - Tilburg School of Economics and Management

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

12.

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 - Accounting and Taxation
Downloads 251 (133,562)
Citation 2

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

13.

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 - Accounting and Taxation and Tilburg University - Tilburg School of Economics and Management
Downloads 66 (369,560)

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

14.

International Financial Reporting Standards and Experts Perceptions of Disclosure Quality

Abacus, Vol. 42, No. 3-4, pp. 461-498, September 2006
Number of pages: 38 Posted: 17 Oct 2006
Holger Daske and Günther Gebhardt
University of Mannheim - Accounting and Taxation and Goethe Universität Frankfurt am Main
Downloads 27 (524,139)
Citation 4
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15.

Economic Benefits of Adopting IFRS or Usgaap - Has the Expected Cost of Equity Capital Really Decreased?

Journal of Business Finance & Accounting, Vol. 33, No. 3-4, pp. 329-373, April 2006
Number of pages: 45 Posted: 25 May 2006
Holger Daske
University of Mannheim - Accounting and Taxation
Downloads 26 (529,957)
Citation 5
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16.

The IASB's Discussion Paper on the Conceptual Framework for Financial Reporting: A Commentary and Research Review

Journal of International Financial Management & Accounting, Vol. 26, Issue 1, pp. 72-110, 2015
Number of pages: 39 Posted: 20 Jan 2015
Elizabeth A. Gordon, Jannis Bischof, Holger Daske, Paul Munter, Chika Saka, Kimberly J. Smith and Elmar R. Venter
Temple University - Department of Accounting, University of Mannheim - Accounting and Taxation, University of Mannheim - Accounting and Taxation, KPMG International, LLP, Kwansei Gakuin University, College of William and Mary - Mason School of Business and University of Pretoria
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17.

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

Journal of Business Finance & Accounting, Vol. 41, Issue 3-4, pp. 363-400, 2014
Number of pages: 38 Posted: 11 Apr 2014
Jannis Bischof, Holger Daske and Christoph J. Sextroh
University of Mannheim - Accounting and Taxation, University of Mannheim - Accounting and Taxation and Tilburg University - Tilburg School of Economics and Management
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Citation 5
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fair value accounting, fair value reclassifications, own credit risk, bank disclosure, financial analysts, conference calls, analyst reports