Martin Nienhaus

Goethe University Frankfurt

Grüneburgplatz 1

Frankfurt am Main, 60323

Germany

SCHOLARLY PAPERS

8

DOWNLOADS

1,107

SSRN CITATIONS

6

CROSSREF CITATIONS

0

Scholarly Papers (8)

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 Muenster - Accounting Center, University of Muenster - Accounting Center and Goethe University Frankfurt
Downloads 347 (108,838)
Citation 2

Abstract:

Loading...

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
University of Muenster - Accounting Center, Chair of International Accounting, University of Muenster, Goethe University Frankfurt and University of Muenster - Accounting Center
Downloads 164 (226,264)

Abstract:

Loading...

interim reporting, reporting frequency, interim assurance, literature review

3.

Executive Equity Incentives and Opportunistic Manager Behavior: New Evidence from a Quasi-Natural Experiment

Review of Accounting Studies, forthcoming
Number of pages: 71 Posted: 09 Nov 2016 Last Revised: 29 Jan 2021
Martin Nienhaus
Goethe University Frankfurt
Downloads 162 (227,439)

Abstract:

Loading...

executive compensation, target beating, earnings management, FAS 123R, quasi-natural experiment

4.

The Role of Individual Audit Partners for Narrative Disclosures

Review of Accounting Studies, forthcoming
Number of pages: 55 Posted: 04 Nov 2020 Last Revised: 12 Feb 2021
Christoph Mauritz, Martin Nienhaus and Christopher Oehler
University of Muenster - Accounting Center, Goethe University Frankfurt and Goethe University Frankfurt
Downloads 151 (241,272)
Citation 1

Abstract:

Loading...

narrative disclosures, audit partner style, production of disclosures, textual similarity

5.

Causal Evidence on the Effects of Enforcement Investigations

Number of pages: 50 Posted: 08 Feb 2021 Last Revised: 02 Jul 2021
Marius Gros, Martin Nienhaus and Christopher Oehler
Niederrhein University of Applied Sciences, Goethe University Frankfurt and Goethe University Frankfurt
Downloads 148 (245,294)

Abstract:

Loading...

costs and benefits of enforcement, financial reporting enforcement, firm-level effects of investigations

6.

Do Investors Overestimate Comparability Benefits of Financial Reporting Harmonization?

Number of pages: 50 Posted: 08 Feb 2021 Last Revised: 20 Sep 2021
Manuel Herkenhoff and Martin Nienhaus
University of Münster and Goethe University Frankfurt
Downloads 134 (265,405)

Abstract:

Loading...

financial reporting harmonization, transnational information transfers, investor overreactions, predictable return patterns

7.

The Impact of IFRS 8 Adoption on the Usefulness of Segment Reports

Abacus, Vol. 53, Issue 1, pp. 28-58, 2017
Number of pages: 31 Posted: 09 Mar 2017
Peter Kajüter and Martin Nienhaus
University of Muenster - Accounting Center and Goethe University Frankfurt
Downloads 1 (788,078)
Citation 4
  • Add to Cart

Abstract:

Loading...

IAS 14, IFRS 8, Management approach, Segment reporting, Quasi‐experimental, Value relevance, Information asymmetry

8.

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 Muenster - Accounting Center, Goethe University Frankfurt and University of Muenster - Accounting Center

Abstract:

Loading...

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