Torben Teuteberg

Handelshochschule Leipzig (HHL)

Jahnallee 59

Leipzig, 04109

Germany

SCHOLARLY PAPERS

3

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Scholarly Papers (3)

1.

Short-Term and Long-Term Effects of IFRS Adoption on Disclosure Quality and Earnings Management

Number of pages: 50 Posted: 20 Feb 2014
Marcus Salewski, Torben Teuteberg and Henning Zülch
HHL Leipzig Graduate School of Management, Handelshochschule Leipzig (HHL) and HHL Leipzig Graduate School of Management
Downloads 596 (43,986)

Abstract:

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IFRS Adoption, Earnings Management, Earnings Quality, Disclosure Quality, Discretionary Accruals

2.

10 Years Impairment-Only Approach – Stakeholders’ Perceptions and Researchers’ Findings

Number of pages: 69 Posted: 12 Sep 2014
Tobias Genannt Wersborg, Torben Teuteberg and Henning Zülch
Handelshochschule Leipzig (HHL), Handelshochschule Leipzig (HHL) and HHL Leipzig Graduate School of Management
Downloads 493 (55,986)

Abstract:

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Post-Implementation Review, Business Combinations, Goodwill, Impairment, IFRS 3, IAS 36

3.

Does Enforcement Change Earnings Management Behavior? Evidence from the EU after Mandatory IFRS Adoption

Number of pages: 53 Posted: 02 Dec 2015
Handelshochschule Leipzig (HHL), Handelshochschule Leipzig (HHL), Handelshochschule Leipzig (HHL) and HHL Leipzig Graduate School of Management
Downloads 168 (176,577)
Citation 1

Abstract:

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Enforcement, IFRS, Earnings Management, Earnings Quality, Discretionary Accruals