Anastasia Kraft

University of Oldenburg - Accounting and Corporate Governance

Ammerländer Heerstraße 114-118

Oldenburg, D-26111

Germany

SCHOLARLY PAPERS

4

DOWNLOADS

507

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (4)

1.

What Really Affects German Firms' Effective Tax Rate?

International Journal of Financial Research 2014, 5 (3), 1–19
Number of pages: 19 Posted: 22 Jun 2013 Last Revised: 23 Nov 2014
Anastasia Kraft
University of Oldenburg - Accounting and Corporate Governance
Downloads 314 (109,344)

Abstract:

Loading...

effective tax rate, tax reform, tax avoidance, multinational, capital structure, growth firms, mature firms

2.

Management Earnings Forecasts and Book Tax Differences

Number of pages: 38 Posted: 15 Sep 2013
Anastasia Kraft
University of Oldenburg - Accounting and Corporate Governance
Downloads 193 (176,928)

Abstract:

Loading...

meeting management earnings forecasts, book-tax differences, BTDs, tax-to-book income ratio, discretionary book-tax differences, tax avoidance, earnings management, discretionary accruals, financial crisis

3.

Management Earnings Forecasts, Insider Trading, and Information Asymmetry

Journal of Corporate Finance 2014, 26 (1), 96–123
Posted: 31 Aug 2013 Last Revised: 23 Nov 2014
Anastasia Kraft, Bong‐Soo Lee and Kerstin Lopatta
University of Oldenburg - Accounting and Corporate Governance, Florida State University and University of Hamburg - Faculty of Business, Economics, and Social Sciences

Abstract:

Loading...

meeting management earnings forecasts, insider trading, information asymmetry, earnings management, accruals

4.

IASB Changes on Leasing - A Study Discovering the Impact of Lease Disclosures in the Assessment of Equity Risk

Int. J. Accounting, Auditing and Performance Evaluation, Vol. 9, No. 1, 2013
Posted: 22 Jun 2013
Anastasia Kraft and Kerstin Lopatta
University of Oldenburg - Accounting and Corporate Governance and University of Hamburg - Faculty of Business, Economics, and Social Sciences

Abstract:

Loading...

leases, lease accounting, operating leases, off-balance sheet financing, recognition versus disclosure, equity risk, operating risk, business risk, financial risk, the efficient market hypothesis