Devrimi Kaya

Ruhr-University Bochum

Faculty of Management and Economics

Bochum, 44801

Germany

SCHOLARLY PAPERS

7

DOWNLOADS
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Top 15,259

in Total Papers Downloads

2,536

CITATIONS

2

Scholarly Papers (7)

1.

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 Bochum and University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg
Downloads 660 (24,534)
Citation 1

Abstract:

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

2.

Size Management by European Private Firms to Avoid Disclosure and Audit Costs

Number of pages: 52 Posted: 22 Aug 2014 Last Revised: 20 Mar 2017
Darren Bernard, David Burgstahler and Devrimi Kaya
London Business School - Department of Accounting, University of Washington and Ruhr-University Bochum
Downloads 372 (22,708)
Citation 1

Abstract:

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

3.

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 Bochum and Free University of Berlin (FUB) - Department of Business and Economics
Downloads 162 (75,370)

Abstract:

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

4.

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 Bochum, Southern Connecticut State University and University of Erlangen-Nürnberg (FAU)
Downloads 18 (154,467)

Abstract:

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)

5.

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 Bochum
Downloads 0 (52,185)

Abstract:

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

6.

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 A. Koch
Ruhr-University Bochum and University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg

Abstract:

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

7.

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 Bochum

Abstract:

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