Lena Siggelkow

HHL Leipzig Graduate School of Management

Research Associate

Jahnallee 59

Leipzig, 04109

Germany

SCHOLARLY PAPERS

3

DOWNLOADS

286

SSRN CITATIONS

0

CROSSREF CITATIONS

2

Scholarly Papers (3)

1.

What Drives Companies? An Analysis of Fixed Asset Write-Offs in Europe in the Context of Different Institutional Settings

HHL Leipzig Graduate School of Management Working Paper No. 115, January 2013
Number of pages: 61 Posted: 11 Jan 2013
Lena Siggelkow and Henning Zülch
HHL Leipzig Graduate School of Management and HHL Leipzig Graduate School of Management
Downloads 157 (189,800)
Citation 2

Abstract:

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write-off, Europe, Cragg model, earnings management, asset impairment

2.

Kapitalkosten vor Steuern - Das CAPM des IAS 36 (Pre-Tax Discount Rates - The CAPM Implied by IAS 36)

HHL Working Paper No. 114
Number of pages: 30 Posted: 21 Dec 2012 Last Revised: 07 Jan 2013
Marcus Salewski, Lena Siggelkow and Henning Zülch
HHL Leipzig Graduate School of Management, HHL Leipzig Graduate School of Management and HHL Leipzig Graduate School of Management
Downloads 129 (222,688)

Abstract:

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IAS 36, Impairment, Value in Use, CAPM, pre-tax, cost of capital, discount rate

3.

A New Perspective on Fixed Asset Write-Offs -- When is Earnings Management Optimal

HHL Working Paper No. 117
Posted: 11 Mar 2013 Last Revised: 22 Mar 2013
Handelshochschule Leipzig (HHL), HHL Leipzig Graduate School of Management and HHL Leipzig Graduate School of Management

Abstract:

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