Joachim Gassen

Humboldt University of Berlin - School of Business and Economics

Spandauer Str. 1

Berlin, D-10099

Germany

Humboldt University of Berlin - Center for Applied Statistics and Economics (CASE)

Spandauer Strasse 1

Berlin, D-10178

Germany

SCHOLARLY PAPERS

15

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CITATIONS
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171

Scholarly Papers (15)

Applying IFRS in Germany: Determinants and Consequences

Number of pages: 38 Posted: 07 Jun 2006
Joachim Gassen and Thorsten Sellhorn
Humboldt University of Berlin - School of Business and Economics and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 5,431 (1,256)
Citation 50

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IFRS, earnings quality, earnings attributes, information asymmetry, standard setting, IAS Regulation, Europe, propensity-score matching, voluntary disclosure

Applying IFRS in Germany - Determinants and Consequences

Betriebswirtschaftliche Forschung und Praxis, Vol. 58, No. 4, pp. 365-386, 2006
Posted: 31 Aug 2006
Joachim Gassen and Thorsten Sellhorn
Humboldt University of Berlin - School of Business and Economics and Ludwig-Maximilians-Universitaet (LMU) Munich

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IFRS, earnings quality, earnings attributes, information asymmetry, standard setting, IAS Regulation, Europe, propensity-score matching, voluntary adoption

2.

What Drives the Comparability Effect of Mandatory IFRS Adoption?

Review of Accounting Studies 20(1): 242-282, March 2015
Number of pages: 61 Posted: 14 May 2009 Last Revised: 21 Feb 2015
Stefano Cascino and Joachim Gassen
London School of Economics and Humboldt University of Berlin - School of Business and Economics
Downloads 2,927 (3,727)
Citation 31

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international accounting, IFRS, comparability, compliance, reporting incentives

3.

Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers

Accounting in Europe 11 (2): 185-209, December 2014
Number of pages: 42 Posted: 03 Feb 2014 Last Revised: 09 Jan 2015
London School of Economics, University of Bristol, Department of Accounting and Finance, Universidad Carlos III de Madrid - Department of Business Administration, Humboldt University of Berlin - School of Business and Economics, University of Warwick - Warwick Business School and ESSEC Business School - Department of Accounting and Management Control
Downloads 2,154 (6,239)
Citation 11

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Capital providers; Conceptual framework; Financial reporting information

4.

The Decision Usefulness of Financial Accounting Measurement Concepts: Evidence from an Online Survey of Professional Investors and Their Advisors

Number of pages: 47 Posted: 02 Mar 2009
Joachim Gassen and Kristina Schwedler
Humboldt University of Berlin - School of Business and Economics and Accounting Standards Committee of Germany
Downloads 2,127 (6,352)
Citation 10

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decision usefulness, accounting measurement, fair value, historical cost, mark-to-market, mark-to-model, online survey, institutional investors, financial analysts

5.

Are Stewardship and Valuation Usefulness Compatible or Alternative Objectives of Financial Accounting?

Number of pages: 56 Posted: 20 Feb 2008 Last Revised: 11 Apr 2008
Joachim Gassen
Humboldt University of Berlin - School of Business and Economics
Downloads 1,906 (7,705)
Citation 15

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decision usefulness, valuation usefulness, stewardship, conservatism

6.

Does Stock Price Synchronicity Represent Firm-Specific Information? The International Evidence

MIT Sloan Research Paper No. 4551-05
Number of pages: 56 Posted: 02 Aug 2005 Last Revised: 16 Aug 2014
Hollis Ashbaugh Skaife, Joachim Gassen and Ryan LaFond
Graduate School of Management, UC-Davis, Humboldt University of Berlin - School of Business and Economics and Algert Global, LLC
Downloads 1,898 (7,768)
Citation 8

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International Differences in Conditional Conservatism: The Role of Unconditional Conservatism and Income Smoothing

Number of pages: 53 Posted: 05 Aug 2005
Joachim Gassen, Rolf Uwe Fuelbier and Thorsten Sellhorn
Humboldt University of Berlin - School of Business and Economics, University of Bayreuth and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 1,849 (7,947)
Citation 40

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conservatism, income smoothing, contracting, earnings timeliness, market-to-book ratio, earnings attributes

International Differences in Conditional Conservatism - the Role of Unconditional Conservatism and Income Smoothing

European Accounting Review (Special Issue on Conservatism in Accounting), Vol. 15, No. 4, 2006
Posted: 31 Aug 2006
Joachim Gassen, Rolf Uwe Fuelbier and Thorsten Sellhorn
Humboldt University of Berlin - School of Business and Economics, University of Bayreuth and Ludwig-Maximilians-Universitaet (LMU) Munich

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Conservatism, income smoothing, contracting, earnings timeliness, market-to-book

8.

The Usefulness of Financial Accounting Information: Evidence from the Field

Number of pages: 114 Posted: 28 Jul 2017 Last Revised: 18 May 2018
London School of Economics, University of Bristol, Department of Accounting and Finance, Universidad Carlos III de Madrid - Department of Business Administration, Humboldt University of Berlin - School of Business and Economics and University of Warwick - Warwick Business School
Downloads 873 (25,982)

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Decision Usefulness, Financial Reporting Objectives, Investment Professionals, Relevance, Representational Faithfulness

Illiquidity and the Measurement of Stock Price Synchronicity

Number of pages: 55 Posted: 07 Mar 2014 Last Revised: 23 Mar 2019
Humboldt University of Berlin - School of Business and Economics, Graduate School of Management, UC-Davis and University of Amsterdam - Amsterdam Business School (ABS)
Downloads 812 (28,305)
Citation 2

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Stock price synchronicity; Price informativeness; Illiquidity; Zero returns; Corporate transparency; Sell-side analysts; Control variables; Fixed effects; Nonlinearity

Illiquidity and the Measurement of Stock Price Synchronicity

Contemporary Accounting Research, Forthcoming
Posted: 14 Jun 2019
Humboldt University of Berlin - School of Business and Economics, Graduate School of Management, UC-Davis and University of Amsterdam - Amsterdam Business School (ABS)

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Return synchronicity, Comovement, Price informativeness, Illiquidity, Zero returns, Corporate transparency, Sell-side analysts, Control variables, Fixed effects, Nonlinearity

Illiquidity and the Measurement of Stock Price Synchronicity

Contemporary Accounting Research, Forthcoming
Posted: 21 Jun 2019
Humboldt University of Berlin - School of Business and Economics, Graduate School of Management, UC-Davis and University of Amsterdam - Amsterdam Business School (ABS)

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Return Synchronicity, Comovement, Price Informativeness, Illiquidity, Zero Returns, Corporate Transparency, Sell-Side Analysts, Control Variables, Fixed Effects, Nonlinearity

Can Audit Reforms Affect the Information Role of Audits? Evidence from the German Market

Number of pages: 39 Posted: 28 Sep 2006 Last Revised: 29 Apr 2009
Hollis Ashbaugh Skaife and Joachim Gassen
Graduate School of Management, UC-Davis and Humboldt University of Berlin - School of Business and Economics
Downloads 702 (34,545)
Citation 9

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Audit reforms, Audit opinions, Audit market concentration, Auditor liability

Can Audit Reforms Affect the Information Role of Audits? Evidence from the German Market

Contemporary Accounting Research, Vol. 26, No. 3, 2009
Posted: 29 Apr 2009
Joachim Gassen and Hollis Ashbaugh Skaife
Humboldt University of Berlin - School of Business and Economics and Graduate School of Management, UC-Davis

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Audit reforms, Audit opinions, Audit quality, Auditor liability

11.

The Effect of IFRS for SMEs on the Financial Reporting Environment of Private Firms: An Exploratory Interview Study

Accounting and Business Research (Forthcoming)
Number of pages: 42 Posted: 30 Mar 2017
Joachim Gassen
Humboldt University of Berlin - School of Business and Economics
Downloads 421 (67,536)

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IFRS for SMEs, financial reporting, private firms, standard setting, financial transparency

12.

Causal Inference in Empirical Archival Financial Accounting Research

Accounting, Organizations and Society, Forthcoming
Number of pages: 27 Posted: 20 Oct 2013
Joachim Gassen
Humboldt University of Berlin - School of Business and Economics
Downloads 358 (81,732)
Citation 3

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causal inference, financial accounting, archival empirical research, research design, natural experiments

13.

Do Creditors Prefer Smooth Earnings? Evidence from European Private Firms

Journal of Intrernational Accounting Research, Forthcoming
Number of pages: 49 Posted: 16 Sep 2014 Last Revised: 31 Mar 2015
Joachim Gassen and Rolf Uwe Fuelbier
Humboldt University of Berlin - School of Business and Economics and University of Bayreuth
Downloads 266 (113,166)
Citation 13

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earnings smoothness, private firms, creditors

14.

Who Benefits from Voluntary Disclosure? Evidence from Italian Market Microstructure Data

Number of pages: 54 Posted: 14 Dec 2016 Last Revised: 28 Jan 2017
Claudia Gabbioneta, Joachim Gassen and Pietro Mazzola
Newcastle University Business School, Humboldt University of Berlin - School of Business and Economics and IULM University
Downloads 124 (224,628)

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voluntary disclosure; market microstructure; heterogenous investors

15.

Financial Transparency of Private Firms: Evidence from a Randomized Field Experiment

Number of pages: 65 Posted: 03 Dec 2018
Joachim Gassen and Maximilian Muhn
Humboldt University of Berlin - School of Business and Economics and Humboldt University of Berlin
Downloads 29 (466,295)

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disclosure, financial transparency, field experiment, private firms, informational costs, transacting stakeholders, competition, privacy, capital providers, customer and supplier