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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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26,318

CITATIONS
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349

Scholarly Papers (17)

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1.

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

Downloads 12,047 ( 222)
Citation 171

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 12,047 (217)
Citation 171

Abstract:

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)

Abstract:

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 4,770 ( 1,242)
Citation 61

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 4,770 (1,225)
Citation 61

Abstract:

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)

Abstract:

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

3.

Fair Value Reclassifications of Financial Assets During the Financial Crisis

Number of pages: 65 Posted: 23 Jun 2010 Last Revised: 02 Jul 2014
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 (3,587)
Citation 6

Abstract:

Bank Regulation, Fair Value Accounting, Financial Crisis, IAS 39, IFRS 7

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)
Downloads 1,683 (5,843)
Citation 4

Abstract:

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 (15,472)
Citation 3

Abstract:

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 (17,001)
Citation 28

Abstract:

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 (30,305)
Citation 7

Abstract:

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 (30,495)
Citation 8

Abstract:

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 454 ( 51,439)

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 454 (50,882)

Abstract:

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

Abstract:

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 (25,746)

Abstract:

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 (414,069)
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 (418,903)
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 (356,092)

Abstract:

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
Downloads 0 (306,254)

Abstract:

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 (210,055)

Abstract:

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
Downloads 0 (565,991)
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Abstract:

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

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