Devrimi Kaya

University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg

Professor

Lange Gasse 20

Nuremberg, Bavaria 90403

Germany

SCHOLARLY PAPERS

12

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7,282

SSRN CITATIONS
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Top 11,986

in Total Papers Citations

112

CROSSREF CITATIONS

19

Scholarly Papers (12)

1.

Size Management by European Private Firms to Minimize Proprietary Costs of Disclosure

Journal of Accounting & Economics 66 (2018) 94-122
Number of pages: 54 Posted: 22 Aug 2014 Last Revised: 21 Oct 2018
Darren Bernard, David Burgstahler and Devrimi Kaya
University of Washington - Department of Accounting, University of Washington and University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg
Downloads 2,938 (8,335)
Citation 20

Abstract:

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proprietary costs, disclosure, mandatory audit, size management, private firms

2.

Disclosure Incentives and Data Availability for Private Firms: Implications for Comparisons of Public and Private Firm Financial Reporting Quality

Number of pages: 49 Posted: 20 Mar 2016 Last Revised: 27 Oct 2016
Darren Bernard, David Burgstahler and Devrimi Kaya
University of Washington - Department of Accounting, University of Washington and University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg
Downloads 959 (45,694)
Citation 7

Abstract:

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disclosure incentives, public and private firms, financial reporting quality, enforcement

3.

Potential Adoption of IFRS by the United States: A Critical View

Accounting Horizons, 2013, Issue 2, pp. 271-299, CAAA Annual Conference 2011
Number of pages: 59 Posted: 18 Jan 2011 Last Revised: 06 Feb 2014
Devrimi Kaya and Julian A. Pillhofer
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg and University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg
Downloads 955 (45,962)
Citation 4

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Accounting, Regulation, Convergence, Enforcement, IFRS, U.S.-GAAP, IASB, FASB, SEC, Standard setting, U.S. capital markets

4.

Entry and Capital Structure Mimicking in Concentrated Markets: the Role of Incumbents' Financial Disclosures

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 56 Posted: 11 Nov 2018 Last Revised: 12 Nov 2020
Darren Bernard, Devrimi Kaya and John Wertz
University of Washington - Department of Accounting, University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg and Indiana University - Kelley School of Business - Department of Accounting
Downloads 636 (78,990)
Citation 1

Abstract:

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public disclosure, capital structure, private firms, mimicking

5.

The Power of Words: An Empirical Analysis of the Communicative Value of Extended Auditor Reports

European Accounting Review, forthcoming
Number of pages: 49 Posted: 01 Oct 2021
Andreas Seebeck and Devrimi Kaya
Jacobs University Bremen and University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg
Downloads 524 (100,553)
Citation 15

Abstract:

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extended auditor reporting, communicative value, key audit matters (KAM), critical audit matters (CAM), textual analysis, specificity

6.

The Benefits of Structured Data across the Information Supply Chain: Initial Evidence on XBRL Adoption and Loan Contracting of Private Firms

Journal of Accounting and Public Policy, Vol. 35, No. 4, 2016
Number of pages: 44 Posted: 18 Jun 2014 Last Revised: 10 Nov 2016
Devrimi Kaya and Paul Pronobis
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg and ESCP Europe - Department Financial Reporting and Audit (FRA)
Downloads 517 (102,273)
Citation 3

Abstract:

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XBRL, Loan Contracting, Cost of Debt, Interest Rate Spread, Information Technology, Information Supply Chain

7.

Out-of-Sample Predictability of Firm-Specific Stock Price Crashes: A Machine Learning Approach

Number of pages: 40 Posted: 28 Mar 2022 Last Revised: 19 May 2024
Devrimi Kaya, Doron Reichmann and Milan Reichmann
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg, Ruhr University of Bochum - Department of Finance and Banking and Leipzig University
Downloads 296 (191,814)
Citation 3

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Stock Price Crash Risk; Textual Disclosures; Machine Learning; Natural Language Processing

8.

The Role of Non-Governmental Organizations (NGOs) as Intermediaries of the European Union Decision to Adopt International Accounting Standards: 1973-2002

Accounting Historians Journal, Forthcoming
Number of pages: 79 Posted: 05 Sep 2015 Last Revised: 24 Jan 2017
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg, Southern Connecticut State University and University of Erlangen-Nürnberg (FAU)
Downloads 246 (231,083)

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Accounting History, International Accounting Standards (IAS), International Financial Reporting Standards (IFRS), Non-Governmental Organization (NGO), Fédération des Experts Comptables Européens (FEE), European Financial Reporting Advisory Group (EFRAG)

9.

Corporate Culture and M&A Deals: Using Text from Crowdsourced Employer Reviews to Measure Cultural Differences

Journal of Banking and Finance, Vol. 161, 2024
Number of pages: 62 Posted: 12 Dec 2023 Last Revised: 23 Apr 2024
Tobias Hertel, Devrimi Kaya and Doron Reichmann
Ruhr University of Bochum - Department of Finance and Banking, University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg and Ruhr University of Bochum - Department of Finance and Banking
Downloads 123 (420,979)

Abstract:

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10.

The Dissemination of Firm Information via Company Register Websites: Country-Level Empirical Evidence

Number of pages: 67 Posted: 20 Jun 2019
Devrimi Kaya and Andreas Seebeck
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg and Jacobs University Bremen
Downloads 88 (531,325)

Abstract:

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company register, firm data dissemination, public interest, regulation, open data

11.

Countries’ Adoption of the International Financial Reporting Standard for Small and Medium-Sized Entities (IFRS for SMEs) – Early Empirical Evidence

Accounting and Business Research, Volume 45, Issue 1, 2015, pp. 93-120
Posted: 03 Dec 2014 Last Revised: 25 Dec 2014
Devrimi Kaya and Maximilian Koch
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg and University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg

Abstract:

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accounting regulation; accounting harmonisation; IASB; IFRS for SMEs; non-publicly accountable entities; standard setting

12.

The Influence of Firm-Specific Characteristics on the Extent of Voluntary Disclosure in XBRL: Empirical Analysis of SEC Filings

International Journal of Accounting and Information Management 2014, No. 1, pp. 2-17
Posted: 07 Mar 2011 Last Revised: 27 Jul 2014
Devrimi Kaya
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg

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Financial Reporting, Voluntary Disclosure, XBRL, Annual Reports, U.S. stock exchanges, SEC