Florian van Gemmern

University of Münster - Accounting Center

Universitätsstr. 14-16

Münster, 48143

Germany

SCHOLARLY PAPERS

3

DOWNLOADS

766

SSRN CITATIONS

2

CROSSREF CITATIONS

0

Scholarly Papers (3)

1.

Do Reviews by External Auditors Improve the Information Content of Interim Financial Statements?

International Journal of Accounting, Vol. 51, No. 1, pp. 23-50.
Number of pages: 38 Posted: 10 Jan 2014 Last Revised: 12 Mar 2020
Peter Kajüter, Florian van Gemmern and Martin Nienhaus
University of Münster - Accounting Center, University of Münster - Accounting Center and Ruhr-Universität Bochum
Downloads 384 (117,588)
Citation 2

Abstract:

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review, interim reporting, earnings management, information content

2.

Consequences of Interim Reporting: A Literature Review and Future Research Directions

European Accounting Review, forthcoming
Number of pages: 50 Posted: 04 Nov 2020 Last Revised: 06 Jan 2021
Peter Kajüter, Arne Lessenich, Martin Nienhaus and Florian van Gemmern
University of Münster - Accounting Center, Chair of International Accounting, University of Muenster, Ruhr-Universität Bochum and University of Münster - Accounting Center
Downloads 382 (118,304)

Abstract:

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interim reporting, reporting frequency, interim assurance, literature review

3.

The Effect of Mandatory Quarterly Reporting on Firm Value

The Accounting Review, Vol. 94, No. 3, pp. 251-277.
Posted: 16 Aug 2018 Last Revised: 16 Oct 2020
Peter Kajüter, Martin Nienhaus and Florian van Gemmern
University of Münster - Accounting Center, Ruhr-Universität Bochum and University of Münster - Accounting Center

Abstract:

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event study, firm value, quarterly reporting, regression discontinuity, Singapore