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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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27,202

CITATIONS
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Top 1,609

in Total Papers Citations

349

Scholarly Papers (17)

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1.

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

Downloads 12,391 ( 234)
Citation 174

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 12,391 (228)
Citation 174

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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

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Citation 63

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 4,821 (1,312)
Citation 63

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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: 61 Posted: 23 Jun 2010 Last Revised: 21 Dec 2017
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 2,190 (3,601)
Citation 1

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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 London School of Economics & Political Science (LSE) - Department of Accounting and Finance
Downloads 1,683 (6,001)
Citation 4

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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 982 (16,314)
Citation 3

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

6.

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 919 (17,785)
Citation 28

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short selling, sophisticated investors, management forecasts, earnings announcements

7.

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

EFMA 2004 Basel Meetings Paper
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 661 (32,214)
Citation 7

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8.

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 556 (31,905)
Citation 8

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

9.

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

Downloads 479 ( 51,427)

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 479 (50,868)

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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

10.

A Tale of Two Regulators: Risk Disclosures, Liquidity, and Enforcement in the Banking Sector

Number of pages: 58 Posted: 20 Mar 2015 Last Revised: 29 Feb 2016
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) - Department of Business Economics and University of Pennsylvania - The Wharton School
Downloads 292 (22,804)

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

11.

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 26 (435,556)
Citation 26
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12.

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 (440,523)
Citation 35
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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 3 (358,958)

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

14.

Why Did Politicians Intervene in the Fair Value Debate? The Role of Ideology and Special Interests

Number of pages: 78 Posted: 13 Jun 2017
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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Fair Value Accounting, Financial Crisis, Politics, Interest Groups, Ideology

15.

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 0 (156,936)

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

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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fair value accounting, fair value reclassifications, own credit risk, bank disclosure, financial analysts, conference calls, analyst reports