Michael Dobler

Dresden University of Technology - Faculty of Economics and Business Management

Helmhotzstr. 10

Dresden, D-01062

Germany

http://tu-dresden.de/bu/wirtschaft/bwl/wus

  • Dresden University of Technology - Faculty of Economics and Business Management

SCHOLARLY PAPERS

23

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Scholarly Papers (23)

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1.

How Informative is Risk Reporting? - a Review of Disclosure Models

Munich Business Research Working Paper No. 2005-01
Number of pages: 34 Posted: 27 Dec 2004
Michael Dobler
Dresden University of Technology - Faculty of Economics and Business Management
Downloads 2,090 (14,881)
Citation 6

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Cheap talk, disclosure models, risk management, risk reporting

2.

Auditing Corporate Risk Management - a Critical Analysis of a German Particularity

The ICFAI Journal of Audit Practice, Vol. 1 (2004), No. 2, pp. 49-64
Number of pages: 19 Posted: 12 May 2004 Last Revised: 15 Jan 2013
Michael Dobler
Dresden University of Technology - Faculty of Economics and Business Management
Downloads 1,540 (24,019)
Citation 5

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auditing, audit opinion, expectation gap, internal control, risk early recognition system, risk management, risk reporting, Sarbanes-Oxley Act, test of controls

3.

Credibility of Managerial Forecast Disclosure - Game Theory and Regulative Implications

Munich Business Working Paper No. 2004-04
Number of pages: 38 Posted: 08 May 2004
Michael Dobler
Dresden University of Technology - Faculty of Economics and Business Management
Downloads 768 (64,424)
Citation 2

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Auditing, cheap talk, disclosure models, forecast disclosure, liability, risk reporting

4.

National and International Developments in Risk Reporting: May the German Accounting Standard 5 Lead the Way Internationally?

German Law Journal, Vol. 6, No. 8, pp. 1191-1200, 2005. https://doi.org/10.1017/S207183220001422X
Number of pages: 10 Posted: 10 Aug 2005 Last Revised: 12 Apr 2023
Michael Dobler
Dresden University of Technology - Faculty of Economics and Business Management
Downloads 602 (87,831)
Citation 2

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EC Directives, GAS 5, Germany, IASB-Project Management Commentary, Risk Reporting

5.

Constituents’ Formal Participation in the IASB's Due Process: New Insights into the Impact of Country and Due Process Document Characteristics

Journal of Governance and Regulation, 2016, Vol. 5 No. 3, pp. 50–66. https://doi.org/10.22495/jgr_v5_i3_p6
Number of pages: 18 Posted: 07 Oct 2016 Last Revised: 13 Apr 2023
Michael Dobler and Oliver Knospe
Dresden University of Technology - Faculty of Economics and Business Management and Independent
Downloads 191 (304,713)
Citation 4

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Accounting, Comment Letters, International Accounting Standards Board (IASB), International Financial Reporting Standards (IFRS), Legitimacy, Standard-setting

6.

Risk Disclosures, Governance and Ownership: Evidence from German Non-Listed Firms

Corporate Ownership & Control, Vol. 15 No. 4, 2018, pp. 46-57. https://doi.org/10.22495/cocv15i4art4
Number of pages: 12 Posted: 06 Aug 2018 Last Revised: 12 Apr 2023
Michael Dobler and Melissa Luckner
Dresden University of Technology - Faculty of Economics and Business Management and Dresden University of Technology - Faculty of Economics and Business Management
Downloads 150 (375,552)

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Concentrated Ownership, Corporate Governance, Financial Reporting, Germany, Non-listed Firms, Private Firms, Risk Disclosures

7.

Risk Disclosures and Cultural Values: A Research Note

Research Journal of Finance and Accounting, 2016, Vol. 7 No. 18, pp. 53–61
Number of pages: 9 Posted: 07 Oct 2016 Last Revised: 26 Oct 2016
Michael Dobler, Kaouthar Lajili and Daniel Zeghal
Dresden University of Technology - Faculty of Economics and Business Management, University of Ottawa - Faculty of Administration and University of Ottawa - Faculty of Administration
Downloads 139 (399,041)

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Cross-country accounting research, Cultural values, Financial reporting, Risk disclosures, Risk reporting

8.

The European Union’s Endorsement of Amendments to International Financial Reporting Standard 4: An Unprecedented ‘Top Up’

In: Journal of Corporate Accounting & Finance, Vol. 31 No. 3, pp. 190–196. https://doi.org/10.1002/jcaf.22436
Number of pages: 7 Posted: 09 Feb 2020 Last Revised: 03 Aug 2020
Michael Dobler
Dresden University of Technology - Faculty of Economics and Business Management
Downloads 36 (839,489)

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carve-in, European Union (EU), financial conglomerate, financial instruments, insurance, international accounting, International Financial Reporting Standards (IFRS), top up

9.

Choice of Participation Method in Setting International Accounting Standards: Evidence from EFRAG as an Intermediary for Indirect Participation

The International Journal of Accounting, Vol. 59 No. 1 (2024), 2450001. https://doi.org/10.1142/S109440602450001X
Number of pages: 55 Posted: 30 May 2024
Martin Gäumann and Michael Dobler
Dresden University of Technology and Dresden University of Technology - Faculty of Economics and Business Management
Downloads 20 (987,910)

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International Accounting Standards Board (IASB), European Financial Reporting Advisory Group (EFRAG), due process, standard setting, International Financial Reporting Standards (IFRS)

10.

Stakeholder Participation in the ISSB's Standard-Setting Process: The Consultations on the First Exposure Drafts on Sustainability Reporting

Sustainability Accounting, Management and Policy Journal, Vol. 14 No. 7 (2023), 349–380. https://doi.org/10.1108/SAMPJ-05-2023-0314
Posted: 13 Dec 2023
Alessandra Kulik and Michael Dobler
Independent and Dresden University of Technology - Faculty of Economics and Business Management

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Stakeholder participation, Standard-setting process, Sustainability reporting, Comment letters, Legitimacy, IFRS Foundation, International Sustainability Standards Board (ISSB)

11.

Corporate risk disclosures in turbulent times: An international analysis in the global financial crisis

Journal of International Financial Management & Accounting. Vol. 35 No. 1 (2024), pp. 261-289. https://doi.org./10.1111/jifm.12195
Posted: 10 Nov 2023 Last Revised: 12 Jan 2024
Kaouthar Lajili, TieMei Li, Lamia Chourou, Michael Dobler and Daniel Zeghal
University of Ottawa - Faculty of Administration, University of Ottawa - School of Management, University of Ottawa, Dresden University of Technology - Faculty of Economics and Business Management and University of Ottawa - Faculty of Administration

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International accounting, Operational risk, Risk disclosure

12.

Financial Accounting for Deferred Taxes: A Systematic Review of Empirical Evidence

Management Review Quarterly, Vol. 73 No. 1, 2023, pp. 113–165. https://doi.org/10.1007/s11301-021-00233-w
Posted: 18 Oct 2021 Last Revised: 14 Feb 2023
Anna Görlitz and Michael Dobler
affiliation not provided to SSRN and Dresden University of Technology - Faculty of Economics and Business Management

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Deferred taxes, Earnings management, Income taxes, Value relevance, International Financial Reporting Standards, US Generally Accepted Accounting Principles

13.

Risk Reporting in Financial Crises: A Tale of Two Countries

International Journal of Accounting & Information Management, Vol. 29 No. 2, 2021, pp. 181-216. https://doi.org/10.1108/IJAIM-03-2020-0034
Posted: 11 May 2021
Kaouthar Lajili, Michael Dobler, Daniel Zeghal and Mitchell J. Bryan
University of Ottawa - Faculty of Administration, Dresden University of Technology - Faculty of Economics and Business Management, University of Ottawa - Faculty of Administration and affiliation not provided to SSRN

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Risk management, Operational risk, Risk disclosure, Non-financial risk, Information content, Manufacturing sector

14.

Risk Reporting in the German Insurance Industry: An Empirical Investigation of Group Management Reports (Risikoberichterstattung in der deutschen Versicherungswirtschaft: Eine empirische Untersuchung von Konzernlageberichten)

Zeitschrift für die gesamte Versicherungswissenschaft, Vol. 109 No. 2-4, 2020, pp. 181-207. https://doi.org/10.1007/s12297-021-00491-3
Posted: 07 May 2021
Michael Dobler and Felix Schwartze
Dresden University of Technology - Faculty of Economics and Business Management and affiliation not provided to SSRN

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Risk Disclosures, Risk Management, Financial Reporting, Insurance Risk, German Insurance Companies

15.

Formal Participation in the EFRAG’s Consultation Processes: The Role of European National Standard-Setters

In: Accounting in Europe, Vol. 16 No. 1, 2019, pp. 44-81. https://doi.org/10.1080/17449480.2018.1514124
Posted: 31 Oct 2018 Last Revised: 12 Apr 2023
Martin Gäumann and Michael Dobler
Dresden University of Technology and Dresden University of Technology - Faculty of Economics and Business Management

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European Financial Reporting Advisory Group (EFRAG), International Financial Reporting Standards (IFRS), National Standard-Setters, Legitimacy, Standard-Setting

16.

Corporate Environmental Sustainability Disclosures and Environmental Risk: Alternative Tests of Socio-Political Theories

Journal of Accounting & Organizational Change, Vol. 11 No. 3, pp. 301-332, 2015. https://doi.org/10.1108/JAOC-10-2013-0081
Posted: 25 Sep 2015 Last Revised: 12 Apr 2023
Michael Dobler, Kaouthar Lajili and Daniel Zeghal
Dresden University of Technology - Faculty of Economics and Business Management, University of Ottawa - Faculty of Administration and University of Ottawa - Faculty of Administration

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Accountability and responsibility, Social and environmental accounting, Corporate social responsibility, Environmental accounting, Environmental accounting and reporting, Sustainability accounting

17.

Auditor-Provided Non-Audit Services in Listed and Private Family Firms

Managerial Auditing Journal, Vol. 29 (2014), No. 5, pp. 427-454. https://doi.org/10.1108/MAJ-07-2013-0908
Posted: 22 Jun 2014 Last Revised: 12 Apr 2023
Michael Dobler
Dresden University of Technology - Faculty of Economics and Business Management

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Advisory services, Audit fees, Auditor independence, Family firm, Fee disclosure, Germany, Knowledge spillovers, Listing, Non-audit services (NAS)

18.

Environmental Performance, Environmental Risk and Risk Management

Business Strategy and the Environment, Vol. 23 (2014), No. 1, pp. 1-17. https://doi.org/10.1002/bse.1754
Posted: 16 Jan 2013 Last Revised: 12 Apr 2023
Michael Dobler, Kaouthar Lajili and Daniel Zeghal
Dresden University of Technology - Faculty of Economics and Business Management, University of Ottawa - Faculty of Administration and University of Ottawa - Faculty of Administration

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environmental policy, environmental risk, environmental risk management, environmental performance, content analysis, United States

19.

Attributes of Corporate Risk Disclosure: An International Investigation in the Manufacturing Sector

Journal of Interrnational Accounting Research, Vol. 10, No. 2, 2011. https://doi.org/10.2308/jiar-10081
Posted: 18 Nov 2011 Last Revised: 12 Apr 2023
Michael Dobler, Kaouthar Lajili and Daniel Zeghal
Dresden University of Technology - Faculty of Economics and Business Management, University of Ottawa - Faculty of Administration and University of Ottawa - Faculty of Administration

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content analysis, risk disclosure, risk management

20.

Incentives for Risk Reporting - A Discretionary Disclosure and Cheap Talk Approach

International Journal of Accounting, Vol. 43, No. 2, 2008. https://doi.org/10.1016/j.intacc.2008.04.005
Posted: 03 Nov 2008 Last Revised: 12 Apr 2023
Michael Dobler
Dresden University of Technology - Faculty of Economics and Business Management

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cheap talk, discretionary disclosure models, incentives, regulation, risk management, risk reporting

21.

Rethinking Revenue Recognition - The Case of Construction Contracts Under International Financial Reporting Standards

International Journal of Revenue Management, Vol. 2, No. 1, pp. 1-22, 2008. https://doi.org/10.1504/IJRM.2008.018175
Posted: 03 Nov 2008 Last Revised: 12 Apr 2023
Michael Dobler
Dresden University of Technology - Faculty of Economics and Business Management

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accounting standards, asset liability approach, construction contracts, decision usefulness, earnings management, fair value, income concept, International Financial Reporting Standards, IFRSs, revenue recognition, stewardship

22.

Credibility of Managerial Forecast Disclosure in Market and Regulated Settings

International Journal of Financial Services Management, Vol. 3, No. 1, pp. 83-98, 2008. https://doi.org/10.1504/IJFSM.2008.016700
Posted: 03 Nov 2008 Last Revised: 12 Apr 2023
Michael Dobler
Dresden University of Technology - Faculty of Economics and Business Management

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audit regulations, cheap talk, credibility, forecast disclosure, liability regulations, credibility, management forecasts, financial reporting

23.

De Facto Convergence of IFRSs and U.S. GAAP - An Empirical Analysis of Form 20-F Reconciliations of EU Companies

Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung, Vol. 60, No. 12, pp. 809-845, 2008. https://doi.org/10.1007/BF03372815
Posted: 03 Nov 2008 Last Revised: 09 Nov 2023
Michael Dobler and Nina Günther
Dresden University of Technology - Faculty of Economics and Business Management and Technische Universität München - Center for Entrepreneurial and Financial Studies

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accounting convergence, cross listing, Form 20-F, IFRSs, reconciliation, U.S. GAAP