Joachim Gassen

Humboldt University of Berlin - School of Business and Economics

Spandauer Str. 1

Berlin, D-10099

Germany

TRR 266 Accounting for Transparency

Warburger Straße 100

Paderborn, 33098

Germany

SCHOLARLY PAPERS

17

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SSRN CITATIONS
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Top 9,170

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74

CROSSREF CITATIONS

62

Scholarly Papers (17)

Applying IFRS in Germany: Determinants and Consequences

Number of pages: 38 Posted: 07 Jun 2006
Joachim Gassen and Thorsten Sellhorn
Humboldt University of Berlin - School of Business and Economics and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 5,809 (1,463)
Citation 52

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IFRS, earnings quality, earnings attributes, information asymmetry, standard setting, IAS Regulation, Europe, propensity-score matching, voluntary disclosure

Applying IFRS in Germany - Determinants and Consequences

Betriebswirtschaftliche Forschung und Praxis, Vol. 58, No. 4, pp. 365-386, 2006
Posted: 31 Aug 2006
Joachim Gassen and Thorsten Sellhorn
Humboldt University of Berlin - School of Business and Economics and Ludwig-Maximilians-Universitaet (LMU) Munich

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IFRS, earnings quality, earnings attributes, information asymmetry, standard setting, IAS Regulation, Europe, propensity-score matching, voluntary adoption

2.

What Drives the Comparability Effect of Mandatory IFRS Adoption?

Review of Accounting Studies 20(1): 242-282, March 2015
Number of pages: 61 Posted: 14 May 2009 Last Revised: 21 Feb 2015
Stefano Cascino and Joachim Gassen
London School of Economics and Humboldt University of Berlin - School of Business and Economics
Downloads 3,015 (4,595)
Citation 14

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international accounting, IFRS, comparability, compliance, reporting incentives

3.

Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers

Accounting in Europe 11 (2): 185-209, December 2014
Number of pages: 42 Posted: 03 Feb 2014 Last Revised: 09 Jan 2015
London School of Economics, University of Bristol, Department of Accounting and Finance, Universidad Carlos III de Madrid - Department of Business Administration, Humboldt University of Berlin - School of Business and Economics, University of Warwick - Warwick Business School and ESSEC Business School - Department of Accounting and Management Control
Downloads 2,264 (7,416)
Citation 13

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Capital providers; Conceptual framework; Financial reporting information

4.

The Decision Usefulness of Financial Accounting Measurement Concepts: Evidence from an Online Survey of Professional Investors and Their Advisors

Number of pages: 47 Posted: 02 Mar 2009
Joachim Gassen and Kristina Schwedler
Humboldt University of Berlin - School of Business and Economics and Accounting Standards Committee of Germany
Downloads 2,224 (7,627)
Citation 7

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decision usefulness, accounting measurement, fair value, historical cost, mark-to-market, mark-to-model, online survey, institutional investors, financial analysts

5.

Are Stewardship and Valuation Usefulness Compatible or Alternative Objectives of Financial Accounting?

Number of pages: 56 Posted: 20 Feb 2008 Last Revised: 11 Apr 2008
Joachim Gassen
Humboldt University of Berlin - School of Business and Economics
Downloads 2,078 (8,541)
Citation 18

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decision usefulness, valuation usefulness, stewardship, conservatism

6.

Does Stock Price Synchronicity Represent Firm-Specific Information? The International Evidence

MIT Sloan Research Paper No. 4551-05
Number of pages: 56 Posted: 02 Aug 2005 Last Revised: 16 Aug 2014
Hollis Ashbaugh Skaife, Joachim Gassen and Ryan LaFond
Graduate School of Management, UC-Davis, Humboldt University of Berlin - School of Business and Economics and Algert Global, LLC
Downloads 2,005 (9,062)
Citation 21

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International Differences in Conditional Conservatism: The Role of Unconditional Conservatism and Income Smoothing

Number of pages: 53 Posted: 05 Aug 2005
Joachim Gassen, Rolf Uwe Fuelbier and Thorsten Sellhorn
Humboldt University of Berlin - School of Business and Economics, University of Bayreuth and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 1,881 (9,845)
Citation 15

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conservatism, income smoothing, contracting, earnings timeliness, market-to-book ratio, earnings attributes

International Differences in Conditional Conservatism - the Role of Unconditional Conservatism and Income Smoothing

European Accounting Review (Special Issue on Conservatism in Accounting), Vol. 15, No. 4, 2006
Posted: 31 Aug 2006
Joachim Gassen, Rolf Uwe Fuelbier and Thorsten Sellhorn
Humboldt University of Berlin - School of Business and Economics, University of Bayreuth and Ludwig-Maximilians-Universitaet (LMU) Munich

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Conservatism, income smoothing, contracting, earnings timeliness, market-to-book

8.

The Usefulness of Financial Accounting Information: Evidence from the Field

The Accounting Review (forthcoming)
Number of pages: 62 Posted: 28 Jul 2017 Last Revised: 04 Dec 2020
London School of Economics, University of Bristol, Department of Accounting and Finance, Universidad Carlos III de Madrid - Department of Business Administration, Humboldt University of Berlin - School of Business and Economics and University of Warwick - Warwick Business School
Downloads 1,418 (15,710)

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Decision Usefulness, Financial Reporting Objectives, Earnings Management, Corporate Governance, Investment Professionals, Relevance, Representational Faithfulness

Illiquidity and the Measurement of Stock Price Synchronicity

Number of pages: 55 Posted: 07 Mar 2014 Last Revised: 23 Mar 2019
Humboldt University of Berlin - School of Business and Economics, Graduate School of Management, UC-Davis and University of Amsterdam - Amsterdam Business School (ABS)
Downloads 854 (32,631)
Citation 3

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Stock price synchronicity; Price informativeness; Illiquidity; Zero returns; Corporate transparency; Sell-side analysts; Control variables; Fixed effects; Nonlinearity

Illiquidity and the Measurement of Stock Price Synchronicity

Contemporary Accounting Research, Forthcoming
Posted: 14 Jun 2019
Humboldt University of Berlin - School of Business and Economics, Graduate School of Management, UC-Davis and University of Amsterdam - Amsterdam Business School (ABS)

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Return synchronicity, Comovement, Price informativeness, Illiquidity, Zero returns, Corporate transparency, Sell-side analysts, Control variables, Fixed effects, Nonlinearity

Illiquidity and the Measurement of Stock Price Synchronicity

Contemporary Accounting Research, Forthcoming
Posted: 21 Jun 2019
Humboldt University of Berlin - School of Business and Economics, Graduate School of Management, UC-Davis and University of Amsterdam - Amsterdam Business School (ABS)

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Return Synchronicity, Comovement, Price Informativeness, Illiquidity, Zero Returns, Corporate Transparency, Sell-Side Analysts, Control Variables, Fixed Effects, Nonlinearity

Can Audit Reforms Affect the Information Role of Audits? Evidence from the German Market

Number of pages: 39 Posted: 28 Sep 2006 Last Revised: 29 Apr 2009
Hollis Ashbaugh Skaife and Joachim Gassen
Graduate School of Management, UC-Davis and Humboldt University of Berlin - School of Business and Economics
Downloads 713 (41,762)
Citation 6

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Audit reforms, Audit opinions, Audit market concentration, Auditor liability

Can Audit Reforms Affect the Information Role of Audits? Evidence from the German Market

Contemporary Accounting Research, Vol. 26, No. 3, 2009
Posted: 29 Apr 2009
Joachim Gassen and Hollis Ashbaugh Skaife
Humboldt University of Berlin - School of Business and Economics and Graduate School of Management, UC-Davis

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Audit reforms, Audit opinions, Audit quality, Auditor liability

11.

The Effect of IFRS for SMEs on the Financial Reporting Environment of Private Firms: An Exploratory Interview Study

Accounting and Business Research (Forthcoming)
Number of pages: 42 Posted: 30 Mar 2017
Joachim Gassen
Humboldt University of Berlin - School of Business and Economics
Downloads 535 (61,437)
Citation 2

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IFRS for SMEs, financial reporting, private firms, standard setting, financial transparency

12.

Causal Inference in Empirical Archival Financial Accounting Research

Accounting, Organizations and Society, Forthcoming
Number of pages: 27 Posted: 20 Oct 2013
Joachim Gassen
Humboldt University of Berlin - School of Business and Economics
Downloads 383 (92,221)
Citation 3

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causal inference, financial accounting, archival empirical research, research design, natural experiments

13.

Accounting Research on Private Firms: An Institutional and Topical Overview

Number of pages: 71 Posted: 18 Dec 2019 Last Revised: 28 Sep 2020
Catholic University of Lille - IESEG School of Management, Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE), Humboldt University of Berlin - School of Business and Economics and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 316 (114,078)
Citation 5

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14.

Do Creditors Prefer Smooth Earnings? Evidence from European Private Firms

Journal of Intrernational Accounting Research, Forthcoming
Number of pages: 49 Posted: 16 Sep 2014 Last Revised: 31 Mar 2015
Joachim Gassen and Rolf Uwe Fuelbier
Humboldt University of Berlin - School of Business and Economics and University of Bayreuth
Downloads 282 (128,674)
Citation 7

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earnings smoothness, private firms, creditors

15.

Outliers and Robust Inference in Archival Accounting Research

Number of pages: 57 Posted: 21 Jan 2021
Joachim Gassen and David Veenman
Humboldt University of Berlin - School of Business and Economics and University of Amsterdam - Amsterdam Business School (ABS)
Downloads 190 (188,654)

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Outliers, Robust Regression, MM-Estimation, OLS, Nonlinearities, Selection Bias, Model Specification, Scaling

16.

Financial Transparency of Private Firms: Evidence from a Randomized Field Experiment

Number of pages: 65 Posted: 03 Dec 2018
Joachim Gassen and Maximilian Muhn
Humboldt University of Berlin - School of Business and Economics and University of Chicago - Booth School of Business
Downloads 175 (202,808)
Citation 4

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disclosure, financial transparency, field experiment, private firms, informational costs, transacting stakeholders, competition, privacy, capital providers, customer and supplier

17.

Who Benefits from Voluntary Disclosure? Evidence from Italian Market Microstructure Data

Number of pages: 54 Posted: 14 Dec 2016 Last Revised: 28 Jan 2017
Claudia Gabbioneta, Joachim Gassen and Pietro Mazzola
Newcastle University Business School, Humboldt University of Berlin - School of Business and Economics and IULM University
Downloads 139 (245,582)

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voluntary disclosure; market microstructure; heterogenous investors