Joachim Gassen

Humboldt University of Berlin - School of Business and Economics

Spandauer Str. 1

Berlin, D-10099

Germany

TRR 266 Accounting for Transparency

Warburger Straße 100

Paderborn, 33098

Germany

  • Humboldt University of Berlin - School of Business and Economics

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SCHOLARLY PAPERS

22

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264

Scholarly Papers (22)

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1.

Applying IFRS in Germany: Determinants and Consequences

Downloads 6,811 ( 2,337)
Citation 52

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 6,811 (2,311)
Citation 52

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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 3,388 (7,651)
Citation 14

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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
Stefano Cascino, Mark A. Clatworthy, Beatriz Garcia Osma, Joachim Gassen, Shahed Imam, Thomas Jeanjean and Thomas Jeanjean
London School of Economics, University of Bristol Business School, Universidad Carlos III de Madrid, Humboldt University of Berlin - School of Business and Economics, University of Warwick - Warwick Business School and ESSEC Business School - Department of Accounting and Management ControlESSEC Business School
Downloads 2,783 (10,396)
Citation 16

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Capital providers; Conceptual framework; Financial reporting information

4.

The Usefulness of Financial Accounting Information: Evidence from the Field

The Accounting Review 96 (6): 73-102
Number of pages: 62 Posted: 28 Jul 2017 Last Revised: 24 Nov 2021
Stefano Cascino, Mark A. Clatworthy, Beatriz Garcia Osma, Joachim Gassen and Shahed Imam
London School of Economics, University of Bristol Business School, Universidad Carlos III de Madrid, Humboldt University of Berlin - School of Business and Economics and University of Warwick - Warwick Business School
Downloads 2,681 (11,046)
Citation 12

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Decision Usefulness, Financial Reporting Objectives, Earnings Management, Corporate Governance, Investment Professionals, Relevance, Representational Faithfulness

5.

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 2,451 (12,751)
Citation 17

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

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 2,268 (14,465)
Citation 21

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7.

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 2,254 (14,594)
Citation 19

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decision usefulness, valuation usefulness, stewardship, conservatism

8.

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

Downloads 1,969 (18,150)
Citation 17

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 Fülbier and Thorsten Sellhorn
Humboldt University of Berlin - School of Business and Economics, University of Bayreuth and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 1,969 (17,814)
Citation 17

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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 Fülbier 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

9.

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

TRR 266 Accounting for Transparency Working Paper Series No. 115, Journal of Accounting Research, volume 63, issue 1, 2025[10.1111/1475-679X.12568]
Number of pages: 124 Posted: 03 Dec 2018 Last Revised: 24 Feb 2025
Joachim Gassen and Maximilian Muhn
Humboldt University of Berlin - School of Business and Economics and University of Chicago - Booth School of Business
Downloads 1,078 (44,733)
Citation 9

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disclosure, financial transparency, field experiment, private firms, informational costs, transacting stakeholders, competition, privacy, capital providers, customers, suppliers, information processing, informational constraints

10.

Illiquidity and the Measurement of Stock Price Synchronicity

Downloads 965 (52,284)
Citation 14

Illiquidity and the Measurement of Stock Price Synchronicity

Number of pages: 55 Posted: 07 Mar 2014 Last Revised: 23 Mar 2019
Joachim Gassen, Hollis Ashbaugh Skaife and David Veenman
Humboldt University of Berlin - School of Business and Economics, Graduate School of Management, UC-Davis and University of Amsterdam - Amsterdam Business School (ABS)
Downloads 965 (51,432)
Citation 14

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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
Joachim Gassen, Hollis Ashbaugh Skaife and David Veenman
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
Joachim Gassen, Hollis Ashbaugh Skaife and David Veenman
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

11.

Outliers and Robust Inference in Archival Accounting Research

Number of pages: 82 Posted: 14 Jul 2021 Last Revised: 03 Oct 2024
Joachim Gassen and David Veenman
Humboldt University of Berlin - School of Business and Economics and University of Amsterdam - Amsterdam Business School (ABS)
Downloads 785 (69,344)
Citation 4

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Skewness, non-normality, OLS, efficiency, outliers, robust regression, MM-estimation, scaling, leverage

12.

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

Downloads 777 (70,177)
Citation 6

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 777 (69,072)
Citation 6

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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

13.

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 743 (74,627)
Citation 2

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

14.

Private Firm Accounting: The European Reporting Environment, Data and Research Perspectives

TRR 266 Accounting for Transparency Working Paper Series No. 52, Accounting and Business Research, https://doi.org/10.1080/00014788.2021.1982670
Number of pages: 73 Posted: 18 Dec 2019 Last Revised: 15 Oct 2021
Christof Beuselinck, Ferdinand Elfers, Joachim Gassen and Jochen Pierk
Catholic University of Lille - IESEG School of Management, Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE), Humboldt University of Berlin - School of Business and Economics and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 681 (83,265)
Citation 24

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15.

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 479 (129,327)
Citation 3

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

16.

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 Fülbier
Humboldt University of Berlin - School of Business and Economics and University of Bayreuth
Downloads 425 (149,087)
Citation 7

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earnings smoothness, private firms, creditors

17.

Using Large Language Models to Explore Contextualization Effects in Economics-Based Accounting Experiments

Number of pages: 127 Posted: 17 Jul 2024 Last Revised: 25 Feb 2025
Fikir W. Edossa, Joachim Gassen and Victor S. Maas
Humboldt University of Berlin - School of Business and Economics, Humboldt University of Berlin - School of Business and Economics and University of Amsterdam - Amsterdam Business School
Downloads 389 (164,847)

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Framing, Large Language Models, Experiments, Games, Contextualization

18.

How Does Carbon Footprint Information Affect Consumer Choice? A Field Experiment

Forthcoming in Journal of Accounting Research, TRR 266 Accounting for Transparency Working Paper Series No. 127
Number of pages: 48 Posted: 28 Jul 2023 Last Revised: 14 Aug 2023
Bianca Beyer, Rico Chaskel, Simone Euler, Joachim Gassen, Ann-Kristin Großkopf and Thorsten Sellhorn
Aalto University School of Business, DRSC e.V., Humboldt University of Berlin - School of Business and Economics, Humboldt University of Berlin - School of Business and Economics, University of Amsterdam Business School and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 374 (172,278)
Citation 26

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information processing, carbon footprint, consumers, decision making, field experiment

19.

The Role of Real Effects in Accounting Standard Setting

TRR 266 Accounting for Transparency Working Paper Series No. 113
Number of pages: 47 Posted: 16 Dec 2022 Last Revised: 12 Nov 2024
Joachim Gassen, Thorsten Sellhorn and Katharina Weiß
Humboldt University of Berlin - School of Business and Economics, Ludwig-Maximilians-Universitaet (LMU) Munich and LMU Munich School of Management
Downloads 324 (201,470)
Citation 1

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Real effects, standard setting, political economy of accounting, political ideology

20.

Estimation Precision and Robust Inference in Archival Research

Number of pages: 81 Posted: 22 Oct 2024
Joachim Gassen and David Veenman
Humboldt University of Berlin - School of Business and Economics and University of Amsterdam - Amsterdam Business School (ABS)
Downloads 210 (312,649)

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Estimation precision, non-normality, OLS, efficiency, outliers, robust regression, MM-estimation, scaling C13, C15, C18, M41

21.

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 177 (365,866)

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voluntary disclosure; market microstructure; heterogenous investors

22.

How does the Accounting Research Community Think About Open Science?

TRR 266 Accounting for Transparency Working Paper Series No. 163
Number of pages: 69 Posted: 30 Oct 2024 Last Revised: 20 Feb 2025
Joachim Gassen, Jacqueline Klug and Victor van Pelt
Humboldt University of Berlin - School of Business and Economics, WHU - Otto Beisheim School of Management and WHU - Otto Beisheim School of Management
Downloads 173 (373,450)

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Accounting Research, Open Science, Reproducibility, Research Material Sharing, Pre-Registration, Survey