Brigitte Eierle

University of Bamberg

Prof. Dr.

Feldkirchenstraße 21

Bamberg, 96052

Germany

http://www.uni-bamberg.de/bwl-irwp/home/

SCHOLARLY PAPERS

11

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2,337

SSRN CITATIONS

6

CROSSREF CITATIONS

4

Scholarly Papers (11)

1.

The Role of Management as a User of Accounting Information: Implications for Standard Setting

JOURNAL OF ACCOUNTING AND MANAGEMENT INFORMATION SYSTEMS, Forthcoming
Number of pages: 33 Posted: 08 May 2008 Last Revised: 04 Feb 2013
Brigitte Eierle and Wolfgang Schultze
University of Bamberg and University of Augsburg
Downloads 1,436 (13,914)
Citation 2

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Decision Usefulness, Qualitative Characteristics, Relevance, Standard Setting

Research and Development, Uncertainty, and Analysts’ Forecasts: The Case of IAS 38

Journal of International Financial Management & Accounting (26) 3, Forthcoming
Number of pages: 42 Posted: 29 Nov 2014
Tami Dinh, Brigitte Eierle, Wolfgang Schultze and Leif Steeger
University of St. Gallen, Institute of Accounting, Control, Auditing, University of Bamberg, University of Augsburg and University of Augsburg
Downloads 249 (133,999)

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Financial analysts, forecast accuracy, research & development capitalization, uncertainty, IFRS

Research and Development, Uncertainty, and Analysts’ Forecasts: The Case of IAS 38

Journal of International Financial Management & Accounting, Vol. 26, Issue 3, pp. 257-293, 2015
Number of pages: 37 Posted: 03 Sep 2015
Tami Dinh, Brigitte Eierle, Wolfgang Schultze and Leif Steeger
University of St. Gallen, Institute of Accounting, Control, Auditing, University of Bamberg, University of Augsburg and University of Augsburg
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3.

Does Community Social Capital Affect Asymmetric Cost Behaviour?

Management Accounting Research, Forthcoming
Number of pages: 49 Posted: 07 Aug 2017 Last Revised: 21 Feb 2019
Sven Hartlieb, Thomas R. Loy and Brigitte Eierle
University of Bamberg, University of Bremen and University of Bamberg
Downloads 229 (146,074)

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Cost Behaviour, Cost Stickiness, Social Capital, Norms, Managerial Opportunism

4.

Implied Cost of Capital: A Stochastic Perspective

2013 Financial Markets & Corporate Governance Conference
Number of pages: 27 Posted: 19 Dec 2012 Last Revised: 13 May 2013
Fabian Echterling and Brigitte Eierle
Deka Investment GmbH and University of Bamberg
Downloads 182 (180,841)

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Implied Cost of Capital, Valuation, Beta, Capital Asset Pricing Model

5.

What Drives Differences in Audit Pricing around the World?

Number of pages: 65 Posted: 17 Dec 2019
University of Bamberg, University of Bamberg, University of Auckland - Business School, Aalto University - School of Business and Tampere University
Downloads 127 (243,366)
Citation 1

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auditing, audit fees, literature review, cross-country research

6.

The Effect of Generalized Trust on Cost Stickiness: Cross-Country Evidence

The International Journal of Accounting (TIJA), Forthcoming
Number of pages: 48 Posted: 17 May 2019
Sven Hartlieb, Thomas R. Loy and Brigitte Eierle
University of Bamberg, University of Bremen and University of Bamberg
Downloads 114 (263,546)

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Cost Behavior, Trust, Social Capital, National Culture, Societal Attribute

Development Costs Capitalization and Debt Financing

Journal of Business Finance & Accounting, Vol. 46, Issue 5-6, pp. 636-685, 2019
Number of pages: 50 Posted: 27 May 2020
Andreas Kreß, Brigitte Eierle and Ioannis Tsalavoutas
University of Bamberg, University of Bamberg and University of Glasgow - Accounting and Finance Group
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cost of debt, debt financing, debt markets, R&D capitalization, R&D, research and development

Development Costs Capitalization and Debt Financing

Journal of Business Finance & Accounting, forthcoming (DOI: 10.1111/jbfa.12370)
Posted: 17 Nov 2018 Last Revised: 28 Feb 2019
Andreas Kreß, Brigitte Eierle and Ioannis Tsalavoutas
University of Bamberg, University of Bamberg and University of Glasgow - Accounting and Finance Group

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Research and development, R&D, IFRS, Debt financing, Cost of debt

What Drives Voluntary Audit Adoption in Small German Companies?

International Journal of Auditing, Vol. 22, Issue 3, pp. 503-521, 2018
Number of pages: 19 Posted: 23 Oct 2018
Andreas Weik, Brigitte Eierle and Hannu Ojala
University of Bamberg, University of Bamberg and Tampere University
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Agency theory, auditor choice, external audit

What Drives Voluntary Audit Adoption in Small German Companies?

Posted: 14 Feb 2017 Last Revised: 13 Aug 2018
Andreas Weik, Brigitte Eierle and Hannu Ojala
University of Bamberg, University of Bamberg and Tampere University

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voluntary audit, small companies, outsourcing, Germany

9.

The Determinants of Capitalising Development Costs in Private Companies: Evidence from Germany

Journal of Business Economics, Forthcoming DOI: 10.1007/s11573-015-0778-0
Posted: 08 Oct 2015
Brigitte Eierle and Simone Wencki
University of Bamberg and University of Bamberg

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R&D accounting, Private companies, Earnings management, Accounting choices, German GAAP

10.

A Review of the Literature on Methods of Computing the Implied Cost of Capital

International Review of Financial Analysis, Vol. 42, pp. 235-252, 2015
Posted: 18 Aug 2015 Last Revised: 21 Dec 2015
Fabian Echterling, Brigitte Eierle and Simeon Ketterer
Deka Investment GmbH, University of Bamberg and University of Bamberg

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Implied Cost of Capital, Equity Premium, Analysts Forecasts, Business Valuation, Residual Income Valuation, Abnormal Earnings Growth

11.

Mean Reversion Adjusted Betas Used in Business Valuation Practice: A Research Note

Journal of Business Economics: Volume 85, Issue 7 (2015), Page 759-792
Posted: 30 Aug 2013 Last Revised: 18 Aug 2015
Fabian Echterling and Brigitte Eierle
Deka Investment GmbH and University of Bamberg

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Valuation, Sorting, Regression to the Mean, Mean Reversion, CAPM, Beta Adjustments, Beta