Christian Stadler

University of London - Royal Holloway College, School of Management

Egham

Surrey, Egham TW20 0EX

United Kingdom

SCHOLARLY PAPERS

8

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CITATIONS
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7

Scholarly Papers (8)

1.

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 564 (46,936)
Citation 7

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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

2.

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 547 (48,747)
Citation 4

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

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 514 (52,744)
Citation 2

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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 199 (150,321)
Citation 1

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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
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Citation 1
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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 182 (163,381)

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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 163 (179,980)
Citation 7

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

7.

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

8.

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