Martin Nienhaus

Ruhr-Universität Bochum

Universitätsstraße 150

Bochum, 44801

Germany

SCHOLARLY PAPERS

8

DOWNLOADS
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Top 48,578

in Total Papers Downloads

1,479

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 Münster - Accounting Center, University of Münster - Accounting Center and Ruhr-Universität Bochum
Downloads 383 (117,676)
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
University of Münster - Accounting Center, Chair of International Accounting, University of Muenster, Ruhr-Universität Bochum and University of Münster - Accounting Center
Downloads 376 (120,140)

Abstract:

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interim reporting, reporting frequency, interim assurance, literature review

3.

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 Münster - Accounting Center, Ruhr-Universität Bochum and Goethe University Frankfurt
Downloads 197 (231,024)
Citation 1

Abstract:

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

4.

Do Investors Overreact to Transnational Peer Firms’ Earnings? Evidence from Financial Reporting Harmonization

Number of pages: 48 Posted: 08 Feb 2021 Last Revised: 06 Jan 2023
Manuel Herkenhoff and Martin Nienhaus
University of Münster and Ruhr-Universität Bochum
Downloads 182 (247,826)

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

5.

Listen Closely: Using Vocal Cues to Predict Future Earnings

Number of pages: 43 Posted: 28 Dec 2022
Ruhr University of Bochum - Department of Finance and Banking, Ruhr University of Bochum - Department of Industrial Sales and Service Engineering, Ruhr-Universität Bochum and Ruhr University of Bochum - Department of Finance and Banking
Downloads 168 (265,597)

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Earnings Prediction, Voice Analysis, Natural Language Processing, Big Data

6.

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
Ruhr-Universität Bochum
Downloads 167 (266,948)

Abstract:

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

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 Münster - Accounting Center and Ruhr-Universität Bochum
Downloads 6 (897,007)
Citation 4

Abstract:

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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 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