Matthias Schmidt

University of Leipzig - Chair of Financial Accounting and Auditing

Prof. Dr.

Grimmaische Straße 12

04109

Germany

SCHOLARLY PAPERS

6

DOWNLOADS

1,060

SSRN CITATIONS

0

CROSSREF CITATIONS

2

Scholarly Papers (6)

1.

'Whistle Blowing' Regulation and Accounting Standards En-Forcement in Germany and Europe - an Economic Perspective

Humboldt University Business and Economics Discussion Paper No. 29
Number of pages: 35 Posted: 08 Sep 2003
Matthias Schmidt
University of Leipzig - Chair of Financial Accounting and Auditing
Downloads 647 (59,038)
Citation 6

Abstract:

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accounting rule enforcement, institutional legitimacy, whistle blowing regulation

2.

Responsiveness as a Challenge for the Legitimacy of the IASB - An Evaluation of Current International Accounting Regulation and of Alternative Approaches

Number of pages: 38 Posted: 01 May 2016
Karsten Eisenschmidt and Matthias Schmidt
Fachhochschule Kiel: University of Applied Sciences and University of Leipzig - Chair of Financial Accounting and Auditing
Downloads 166 (252,678)

Abstract:

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due process of the IASB, global accounting regulation, legitimacy of the IASB, prediction markets, participation, responsiveness

3.

Integrating Prediction Markets into the Due Process of International Accounting Standard Setting - A Possible Path to Achieving Legitimate Accounting Standards

The Journal of Prediction Markets, Forthcoming
Number of pages: 39 Posted: 15 Mar 2014 Last Revised: 13 Sep 2017
Karsten Eisenschmidt and Matthias Schmidt
Fachhochschule Kiel: University of Applied Sciences and University of Leipzig - Chair of Financial Accounting and Auditing
Downloads 132 (303,615)

Abstract:

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Standard Setting; Legitimacy; IASB; Prediction Markets; Due Process

4.

The Impact of Forward-Looking Information Quality on Analysts’ Behaviour – Evidence from Germany

Number of pages: 31 Posted: 02 Mar 2013 Last Revised: 27 Apr 2013
Karsten Eisenschmidt and Matthias Schmidt
Fachhochschule Kiel: University of Applied Sciences and University of Leipzig - Chair of Financial Accounting and Auditing
Downloads 115 (335,575)

Abstract:

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analysts’ behaviour, analysts’ forecast accuracy, forward-looking disclosure, disclosure quality, risk reporting, German GAAP, forecast error, dispersion

5.

'Whistle Blowing' Regulation and Accounting Standards Enforcement in Germany and Europe - an Economic Perspective

International Review of Law and Economics, Vol. 25
Posted: 25 Jul 2005
Matthias Schmidt
University of Leipzig - Chair of Financial Accounting and Auditing

Abstract:

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Accounting rule enforcement, institutional legitimacy, whistle blowing regulation

6.

On the Legitimacy of Accounting Standard Setting by Privately Organised Institutions in Germany and Europe

Posted: 04 Jan 2002
Matthias Schmidt
University of Leipzig - Chair of Financial Accounting and Auditing

Abstract:

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Accounting regulation; Institutional legitimacy; Regulatory competition