Devrimi Kaya

Ruhr University of Bochum

Faculty of Management and Economics

Bochum, 44801

Germany

SCHOLARLY PAPERS

9

DOWNLOADS
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Top 10,541

in Total Papers Downloads

5,401

SSRN CITATIONS
Rank 28,201

SSRN RANKINGS

Top 28,201

in Total Papers Citations

14

CROSSREF CITATIONS

17

Scholarly Papers (9)

1.

Size Management by European Private Firms to Minimize Proprietary Costs of Disclosure

Journal of Accounting & Economics 66 (2018) 94-122
Number of pages: 54 Posted: 22 Aug 2014 Last Revised: 21 Oct 2018
Darren Bernard, David Burgstahler and Devrimi Kaya
University of Washington - Department of Accounting, University of Washington and Ruhr University of Bochum
Downloads 2,559 (6,072)
Citation 20

Abstract:

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proprietary costs, disclosure, mandatory audit, size management, private firms

2.

Potential Adoption of IFRS by the United States: A Critical View

Accounting Horizons, 2013, Issue 2, pp. 271-299, CAAA Annual Conference 2011
Number of pages: 59 Posted: 18 Jan 2011 Last Revised: 06 Feb 2014
Devrimi Kaya and Julian A. Pillhofer
Ruhr University of Bochum and University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg
Downloads 903 (30,824)
Citation 3

Abstract:

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Accounting, Regulation, Convergence, Enforcement, IFRS, U.S.-GAAP, IASB, FASB, SEC, Standard setting, U.S. capital markets

3.

Disclosure Incentives and Data Availability for Private Firms: Implications for Comparisons of Public and Private Firm Financial Reporting Quality

Number of pages: 49 Posted: 20 Mar 2016 Last Revised: 27 Oct 2016
Darren Bernard, David Burgstahler and Devrimi Kaya
University of Washington - Department of Accounting, University of Washington and Ruhr University of Bochum
Downloads 764 (38,744)
Citation 7

Abstract:

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disclosure incentives, public and private firms, financial reporting quality, enforcement

4.

Entry and Capital Structure Mimicking in Concentrated Markets: the Role of Incumbents' Financial Disclosures

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 56 Posted: 11 Nov 2018 Last Revised: 12 Nov 2020
Darren Bernard, Devrimi Kaya and John Wertz
University of Washington - Department of Accounting, Ruhr University of Bochum and University of Washington - Michael G. Foster School of Business
Downloads 470 (72,529)
Citation 1

Abstract:

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public disclosure, capital structure, private firms, mimicking

5.

The Benefits of Structured Data across the Information Supply Chain: Initial Evidence on XBRL Adoption and Loan Contracting of Private Firms

Journal of Accounting and Public Policy, Vol. 35, No. 4, 2016
Number of pages: 44 Posted: 18 Jun 2014 Last Revised: 10 Nov 2016
Devrimi Kaya and Paul Pronobis
Ruhr University of Bochum and ESCP Europe - Department Financial Reporting and Audit (FRA)
Downloads 438 (78,927)
Citation 3

Abstract:

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XBRL, Loan Contracting, Cost of Debt, Interest Rate Spread, Information Technology, Information Supply Chain

6.

The Role of Non-Governmental Organizations (NGOs) as Intermediaries of the European Union Decision to Adopt International Accounting Standards: 1973-2002

Accounting Historians Journal, Forthcoming
Number of pages: 79 Posted: 05 Sep 2015 Last Revised: 24 Jan 2017
Ruhr University of Bochum, Southern Connecticut State University and University of Erlangen-Nürnberg (FAU)
Downloads 216 (168,158)

Abstract:

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Accounting History, International Accounting Standards (IAS), International Financial Reporting Standards (IFRS), Non-Governmental Organization (NGO), Fédération des Experts Comptables Européens (FEE), European Financial Reporting Advisory Group (EFRAG)

7.

The Dissemination of Firm Information via Company Register Websites: Country-Level Empirical Evidence

Number of pages: 67 Posted: 20 Jun 2019
Devrimi Kaya and Andreas Seebeck
Ruhr University of Bochum and affiliation not provided to SSRN
Downloads 51 (451,754)

Abstract:

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company register, firm data dissemination, public interest, regulation, open data

8.

Countries’ Adoption of the International Financial Reporting Standard for Small and Medium-Sized Entities (IFRS for SMEs) – Early Empirical Evidence

Accounting and Business Research, Volume 45, Issue 1, 2015, pp. 93-120
Posted: 03 Dec 2014 Last Revised: 25 Dec 2014
Devrimi Kaya and Maximilian Koch
Ruhr University of Bochum and University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg

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accounting regulation; accounting harmonisation; IASB; IFRS for SMEs; non-publicly accountable entities; standard setting

9.

The Influence of Firm-Specific Characteristics on the Extent of Voluntary Disclosure in XBRL: Empirical Analysis of SEC Filings

International Journal of Accounting and Information Management 2014, No. 1, pp. 2-17
Posted: 07 Mar 2011 Last Revised: 27 Jul 2014
Devrimi Kaya
Ruhr University of Bochum

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Financial Reporting, Voluntary Disclosure, XBRL, Annual Reports, U.S. stock exchanges, SEC