Christian Stadler

University of London - Royal Holloway College, School of Management

Egham

Surrey, Egham TW20 0EX

United Kingdom

SCHOLARLY PAPERS

10

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Top 23,378

in Total Papers Downloads

2,290

SSRN CITATIONS
Rank 25,875

SSRN RANKINGS

Top 25,875

in Total Papers Citations

13

CROSSREF CITATIONS

20

Scholarly Papers (10)

1.

Pension Accounting Choice in Germany: Pension Discount Rate and Actuarial Gains and Losses

Number of pages: 48 Posted: 07 Apr 2010 Last Revised: 10 Apr 2010
Christian Stadler
University of London - Royal Holloway College, School of Management
Downloads 574 (52,524)
Citation 3

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pension accounting, pension discount rate, actuarial gains and losses, smoothing, IAS 19, Germany

2.

Analysts' Forecast Accuracy in Germany: The Effect of Different Accounting Principles and Changes of Accounting Principles

BuR Business Research Journal, Vol. 1, No. 1, May 2008
Number of pages: 29 Posted: 03 Feb 2008
Jürgen Ernstberger, Simon Krotter and Christian Stadler
Technische Universität München, affiliation not provided to SSRN and University of London - Royal Holloway College, School of Management
Downloads 565 (53,526)
Citation 2

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IAS, IFRS, IAS/IFRS, US GAAP, HGB, German GAAP, analysts' forecast accuracy, Germany, accounting, financial analysts, IFRS adoption, adoption effect, accounting principle change

3.

Voluntary Pension Funding in Germany and the Effect of International Accounting

Number of pages: 62 Posted: 19 Mar 2008 Last Revised: 28 Feb 2010
Christian Stadler and Sebastian Lobe
University of London - Royal Holloway College, School of Management and University of Maine - Maine Business School
Downloads 523 (59,079)
Citation 1

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pension funding, pension accounting, international accounting, Germany

The Influence of Country, Industry, and Topic Factors on IFRS Policy Choice

Abacus, 50(4), 2014, 386-421
Number of pages: 54 Posted: 10 Jul 2014 Last Revised: 18 Dec 2014
Christian Stadler and Christopher William Nobes
University of London - Royal Holloway College, School of Management and University of London - Royal Holloway College
Downloads 209 (162,086)

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accounting choice, IFRS, international differences

The Influence of Country, Industry, and Topic Factors on IFRS Policy Choice

Abacus, Vol. 50, Issue 4, pp. 386-421, 2014
Number of pages: 36 Posted: 10 Dec 2014
Christian Stadler and Christopher William Nobes
University of London - Royal Holloway College, School of Management and University of London - Royal Holloway College
Downloads 0
Citation 4
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Accounting choice, IFRS, International differences

5.

Conservatism and Pensions: Why Accounting Matters

Number of pages: 60 Posted: 13 Dec 2010
Christian Stadler
University of London - Royal Holloway College, School of Management
Downloads 192 (175,778)

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conservatism, asymmetric timeliness, pensions, pension accounting, bias

6.

How Arbitrary are International Accounting Classifications? Lessons from Centuries of Classifying in Many Disciplines, and Experiments with IFRS Data

Accounting, Organizations and Society, 38(8), 2013, 573-595
Number of pages: 65 Posted: 16 Oct 2013 Last Revised: 28 Jan 2014
Christopher William Nobes and Christian Stadler
University of London - Royal Holloway College and University of London - Royal Holloway College, School of Management
Downloads 176 (189,928)
Citation 1

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classification, international accounting, meta-analysis, accounting choice, IFRS, sensitivity

7.

Towards a Solution to the International Variety in the Accounting Practices of Extractive Firms Under IFRS

Number of pages: 26 Posted: 08 Jul 2020 Last Revised: 27 Jul 2020
Christopher William Nobes and Christian Stadler
University of London - Royal Holloway College and University of London - Royal Holloway College, School of Management
Downloads 26 (539,410)

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extractive industry accounting; IFRS 6; oil & gas accounting; mining accounting; international accounting policy choice

8.

Varied Practice in Accounting for Extractive Activities under IFRS

Number of pages: 28 Posted: 08 Jul 2020 Last Revised: 31 Jul 2020
Christian Stadler and Christopher William Nobes
University of London - Royal Holloway College, School of Management and University of London - Royal Holloway College
Downloads 25 (545,503)

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IFRS 6, accounting choice, extractive, mining, oil and gas, international differences

9.

Goodbye IFRS: Determinants and Consequences of Dropping International Financial Reporting Standards

Posted: 11 Jan 2017 Last Revised: 17 Jul 2017
Justin Chircop and Christian Stadler
Lancaster University Management School and University of London - Royal Holloway College, School of Management

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IFRS, accounting quality, international accounting

10.

The Qualitative Characteristics of Financial Information, and Managers’ Accounting Decisions: Evidence from IFRS Policy Changes

Accounting and Business Research, 45(5), 2015, 572-601
Posted: 25 Apr 2015 Last Revised: 15 Apr 2016
Christopher William Nobes and Christian Stadler
University of London - Royal Holloway College and University of London - Royal Holloway College, School of Management

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qualitative characteristics, IFRS, relevance, faithful representation, comparability, understandability, transparency