Quotation Hörmanseder, Stéphanie, Schiebel, Alexander. 2010. IFRS Adoption in Germany - Empirical Evidence from 1998 to 2005.


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Abstract

Differences between domestic GAAP and IFRS have always been of great interest as subjects for aca-demic research. We analyse 281 German companies adopting IFRS between 1998 and 2005. Our re-sults show significant equity increases; the adoption impact on income is not significant. We detect a significant industry-specific adoption effect and demonstrate significant differences between voluntary and mandatory adopters. Both effects have so far only been assumed by literature. Our standard-specific results show that only a few standards account for the differences. Finally we find that IAS 12 has an important impact for loss-making companies.

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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Working/discussion paper, preprint
Language English
Title IFRS Adoption in Germany - Empirical Evidence from 1998 to 2005
Year 2010

Associations

People
Mittelbach-Hörmanseder, Stéphanie (Details)
Schiebel, Alexander (Details)
Organization
Financial Accounting and Auditing Group AB (Details)
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