Karsten Eisenschmidt

Fachhochschule Kiel: University of Applied Sciences

Professor for Financial Accounting

Sokratesplatz 2

Kiel, 24149

Germany

SCHOLARLY PAPERS

5

DOWNLOADS

447

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (5)

1.

Responsiveness as a Challenge for the Legitimacy of the IASB - An Evaluation of Current International Accounting Regulation and of Alternative Approaches

Number of pages: 38 Posted: 01 May 2016
Karsten Eisenschmidt and Matthias Schmidt
Fachhochschule Kiel: University of Applied Sciences and University of Leipzig - Chair of Financial Accounting and Auditing
Downloads 165 (249,737)

Abstract:

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due process of the IASB, global accounting regulation, legitimacy of the IASB, prediction markets, participation, responsiveness

2.

Integrating Prediction Markets into the Due Process of International Accounting Standard Setting - A Possible Path to Achieving Legitimate Accounting Standards

The Journal of Prediction Markets, Forthcoming
Number of pages: 39 Posted: 15 Mar 2014 Last Revised: 13 Sep 2017
Karsten Eisenschmidt and Matthias Schmidt
Fachhochschule Kiel: University of Applied Sciences and University of Leipzig - Chair of Financial Accounting and Auditing
Downloads 130 (301,950)

Abstract:

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Standard Setting; Legitimacy; IASB; Prediction Markets; Due Process

3.

The Impact of Forward-Looking Information Quality on Analysts’ Behaviour – Evidence from Germany

Number of pages: 31 Posted: 02 Mar 2013 Last Revised: 27 Apr 2013
Karsten Eisenschmidt and Matthias Schmidt
Fachhochschule Kiel: University of Applied Sciences and University of Leipzig - Chair of Financial Accounting and Auditing
Downloads 114 (331,914)

Abstract:

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analysts’ behaviour, analysts’ forecast accuracy, forward-looking disclosure, disclosure quality, risk reporting, German GAAP, forecast error, dispersion

4.

The Use of Accounting Policy Options under IFRS in Europe: Do Country, Industry, and Topic Factors Matter?

Contemporary Economics (2021), Vol. 15 No. 3, pp. 289-308
Number of pages: 20 Posted: 12 Oct 2021
Karsten Eisenschmidt and Joanna Krasodomska
Fachhochschule Kiel: University of Applied Sciences and Cracow University of Economics
Downloads 38 (583,146)

Abstract:

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Accounting choice, IFRS, international differences, Europe, accounting harmonization

5.

Information Efficiency and the European Transparency Directive: Does the Disclosure of Changes in Voting Rights Matter? – Evidence from Germany

CARF Luzern 2017 (Conference book)
Posted: 14 Sep 2017
Karsten Eisenschmidt and Jan-Hendrik Meier
Fachhochschule Kiel: University of Applied Sciences and Fachhochschule Kiel

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shareholding, disclosure of change in voting rights, thresholds, German Securities Trading Law (WpHG), information efficiency, event study