Sebastian Hoffmann

HHL Leipzig Graduate School of Management

Jahnallee 59

Leipzig, D-04109

Germany

SCHOLARLY PAPERS

5

DOWNLOADS

432

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (5)

1.

A Historical View on the Political Fair Value Debate in Germany

Number of pages: 56 Posted: 14 Jul 2010 Last Revised: 20 Sep 2010
Sebastian Hoffmann
HHL Leipzig Graduate School of Management
Downloads 160 (186,758)

Abstract:

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accounting standard setting, fair value accounting, German accounting history, accounting reform

2.

Linking Decision Makers and Interest Groups in Accounting Standard Setting: Some Evidence from the Modernization of German GAAP

Number of pages: 38 Posted: 06 Jul 2010
Henning Zülch and Sebastian Hoffmann
HHL Leipzig Graduate School of Management and HHL Leipzig Graduate School of Management
Downloads 130 (221,262)

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accounting standard setting, regulation, lobbying, regulation process, empirical accounting research

3.

Trust and Accounting Regulation: Towards an Interdisciplinary Research Agenda

Number of pages: 20 Posted: 07 Mar 2013
Sebastian Hoffmann and Henning Zülch
HHL Leipzig Graduate School of Management and HHL Leipzig Graduate School of Management
Downloads 87 (292,491)

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trust, accounting, accountability

4.

What They Mean When They Use Quantifiers – An Empirical Investigation of IASB’s Staff Analysis Paper on ED 9

Number of pages: 43 Posted: 03 Jun 2011
Sebastian Hoffmann
HHL Leipzig Graduate School of Management
Downloads 55 (375,312)

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Accounting Standard Setting, Quantifiers, International Accounting Standards Board, IASB

5.

Political Economy of Accounting - Previous and Potential Research from the Perspective of a Lobbying Approach

Journal fuer Betriebswirtschaft, Vol. 59, No. 1. pp. 1-29, 2009
Posted: 06 Jul 2010
Henning Zülch, Ronny Gebhardt and Sebastian Hoffmann
HHL Leipzig Graduate School of Management, Münster University of Applied SciencesMuenster School of Business and HHL Leipzig Graduate School of Management

Abstract:

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Political Economy of Accounting, regulation, lobbying, regulation process, empirical accounting research