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Sebastian Kaumanns

University of Goettingen

Platz der Goettinger Sieben 3

Goettingen, D-37073

Germany

SCHOLARLY PAPERS

2

DOWNLOADS

372

TOTAL CITATIONS

0

Scholarly Papers (2)

1.

A Missing Link? How Selection Effects Shape Evidence on the Market Benefits of Mandatory IFRS Adoption

Number of pages: 54 Posted: 02 Aug 2016 Last Revised: 21 Apr 2018
Joerg-Markus Hitz, Sebastian Kaumanns and Nico Lehmann
University of Tübingen, University of Goettingen and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 372 (199,515)

Abstract:

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Mandatory IFRS adoption, delistings, downlistings, oupt-outs, sample selection, correlated omitted variable, Worldscope

2.

'Some Fuzzy Math': Relational Information on Debt Value Adjustments by Managers and the Financial Press

Business Research, Forthcoming
Posted: 02 Aug 2018
Sebastian Kaumanns
University of Goettingen

Abstract:

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Fair Value Option, Debt Value Adjustments, Own Credit Risk, ASC 825, Financial Instruments