Devrimi Kaya

Ruhr University of Bochum

Faculty of Management and Economics

Bochum, 44801

Germany

SCHOLARLY PAPERS

9

DOWNLOADS
Rank 10,965

SSRN RANKINGS

Top 10,965

in Total Papers Downloads

4,408

SSRN CITATIONS
Rank 27,798

SSRN RANKINGS

Top 27,798

in Total Papers Citations

9

CROSSREF CITATIONS

16

Scholarly Papers (9)

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
London Business School - Department of Accounting, University of Washington and Ruhr University of Bochum
Downloads 2,115 (6,823)
Citation 17

Abstract:

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

2.

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
Ruhr University of Bochum and University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg
Downloads 874 (27,153)
Citation 2

Abstract:

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

3.

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
London Business School - Department of Accounting, University of Washington and Ruhr University of Bochum
Downloads 640 (41,633)
Citation 7

Abstract:

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

4.

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
Ruhr University of Bochum and ESCP Europe - Department Financial Reporting and Audit (FRA)
Downloads 400 (75,149)
Citation 1

Abstract:

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

5.

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
Ruhr University of Bochum, Southern Connecticut State University and University of Erlangen-Nürnberg (FAU)
Downloads 210 (149,465)

Abstract:

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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)

6.

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

Number of pages: 43 Posted: 11 Nov 2018 Last Revised: 31 Dec 2018
Darren Bernard, Devrimi Kaya and John Wertz
London Business School - Department of Accounting, Ruhr University of Bochum and University of Washington - Michael G. Foster School of Business
Downloads 147 (204,830)

Abstract:

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public disclosure, capital structure, private firms, mimicking

7.

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
Ruhr University of Bochum and affiliation not provided to SSRN
Downloads 22 (525,422)

Abstract:

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

8.

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
Ruhr University of Bochum 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

9.

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
Ruhr University of Bochum

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