Christian Stadler

University of London - Royal Holloway College

Egham

Surrey, Egham TW20 0EX

United Kingdom

  • University of London - Royal Holloway College

SCHOLARLY PAPERS

11

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Scholarly Papers (11)

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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
Downloads 647 (66,162)
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
Downloads 607 (71,849)
Citation 4

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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 and University of Maine - Maine Business School
Downloads 554 (80,440)
Citation 1

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pension funding, pension accounting, international accounting, Germany

4.

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 and University of London - Royal Holloway College
Downloads 246 (198,961)

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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
Downloads 225 (216,889)

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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
Downloads 203 (238,582)
Citation 1

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

7.

Varied international practice in accounting for extractive activities

Number of pages: 51 Posted: 08 Jul 2020 Last Revised: 29 Apr 2022
Christian Stadler and Christopher William Nobes
University of London - Royal Holloway College and University of London - Royal Holloway College
Downloads 167 (283,509)
Citation 1

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

8.

Towards a solution to the variety in accounting practices of extractive firms under IFRS

Australian Accounting Review (forthcoming)
Number of pages: 34 Posted: 08 Jul 2020 Last Revised: 10 Aug 2021
Christopher William Nobes and Christian Stadler
University of London - Royal Holloway College and University of London - Royal Holloway College
Downloads 129 (349,094)

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

9.

Deviations from the Mandatory Adoption of IFRS in Europe? Why Non-Adoption Does Not Mean Non-Compliance

European Accounting Review, Forthcoming
Number of pages: 38 Posted: 10 Mar 2023
Christopher William Nobes and Christian Stadler
University of London - Royal Holloway College and University of London - Royal Holloway College
Downloads 69 (523,361)

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Adoption of IFRS, Compliance with IFRS, EU-regulated markets, Worldscope, database

10.

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

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IFRS, accounting quality, international accounting

11.

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

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