Martin Staehle

University of Bern - Institute for Accounting

Switzerland

SCHOLARLY PAPERS

5

DOWNLOADS

1,023

SSRN CITATIONS

2

CROSSREF CITATIONS

2

Scholarly Papers (5)

1.

What is Driving the Price-to-Earnings Ratio: The Effect of Conservative Accounting and Growth

Number of pages: 35 Posted: 25 Mar 2013
Martin Staehle and Niklas Lampenius
University of Bern - Institute for Accounting and University of Hohenheim - Faculty of Business, Economics and Social Sciences
Downloads 370 (101,932)
Citation 1

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price-to-earnings ratio, unconditional conservative accounting, neutral accounting, growth, mean-reversion

2.

Are PE- and MB-Ratios Susceptible to Accruals, Growth, or Profitability?

Number of pages: 48 Posted: 25 Jan 2010 Last Revised: 20 Dec 2011
Martin Staehle and Niklas Lampenius
University of Bern - Institute for Accounting and University of Hohenheim - Faculty of Business, Economics and Social Sciences
Downloads 306 (125,575)
Citation 3

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Price earnings ratio, market to book ratio, steady state model, neutral accounting, accrual accounting

3.

Unbiased Accounting Considering Profitability

Number of pages: 53 Posted: 01 Apr 2011 Last Revised: 20 Dec 2011
Martin Staehle and Niklas Lampenius
University of Bern - Institute for Accounting and University of Hohenheim - Faculty of Business, Economics and Social Sciences
Downloads 261 (148,119)

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Unbiased accounting, neutral accounting, value accounting, conservative accounting, conservatism in accounting, fair value, historic cost, economic accounting, steady state analysis

The Benefits of Deliberative Involvement in the Design of Incomplete Feedback Systems

AAA 2018 Management Accounting Section (MAS) Meeting
Number of pages: 46 Posted: 18 Aug 2017 Last Revised: 19 Feb 2021
University of South Carolina, Georgia State University - School of Accountancy, University of Bern - Institute for Accounting and UNSW Business School
Downloads 86 (365,518)

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cooperation, dynamic environments, feedback systems, trust

The Benefits of Deliberative Involvement in the Design of Incomplete Feedback Systems

Contemporary Accounting Research, Forthcoming
Posted: 28 Mar 2021
University of South Carolina, Georgia State University, University of Bern - Institute for Accounting and UNSW Business School

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cooperation, dynamic environments, feedback systems, involvement, trust

5.

Decision-Usefulness of Ideal Cost and Ideal Value Accounting for Valuation and Stewardship

Zeitschrift für Betriebswirtschaft (2012), Special Edition Vol 5, p. 161-181
Posted: 18 Sep 2012 Last Revised: 02 Oct 2012
Dirk Hachmeister, Niklas Lampenius and Martin Staehle
University of Hohenheim, University of Hohenheim - Faculty of Business, Economics and Social Sciences and University of Bern - Institute for Accounting

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Cost accounting, Value accounting, (unconditional) Accounting conservatism, Stewardship, Valuation