Hitz, Jörg-Markus

[["dc.bibliographiccitation.firstpage","1789"],["dc.bibliographiccitation.journal","Der Betrieb"],["dc.bibliographiccitation.lastpage","1794"],["dc.contributor.author","Hitz, Jörg-Markus"],["dc.contributor.author","Brüggemann, Ulf"],["dc.contributor.author","Sellhorn, Thorsten"],["dc.date.accessioned","2021-08-17T07:20:36Z"],["dc.date.available","2021-08-17T07:20:36Z"],["dc.date.issued","2015"],["dc.identifier.uri","https://resolver.sub.uni-goettingen.de/purl?gro-2/88757"],["dc.rights","CC BY 4.0"],["dc.title","Ökonomische Konsequenzen der verpflichtenden IFRS-Einführung in der EU – Teil 1: Stand der Forschung"],["dc.type","journal_article"],["dc.type.internalPublication","yes"],["dc.type.subtype","original_ja"],["dspace.entity.type","Publication"]]

[["dc.bibliographiccitation.firstpage","12"],["dc.bibliographiccitation.journal","Frankfurter Allgemeine Zeitung"],["dc.bibliographiccitation.volume","17.09.2012"],["dc.contributor.author","Hitz, Jörg-Markus"],["dc.contributor.author","Sellhorn, Thorsten"],["dc.contributor.author","Brüggemann, Ulf"],["dc.date.accessioned","2021-08-17T07:35:04Z"],["dc.date.available","2021-08-17T07:35:04Z"],["dc.date.issued","2012-09-17"],["dc.identifier.uri","https://resolver.sub.uni-goettingen.de/purl?gro-2/88768"],["dc.rights","CC BY 4.0"],["dc.title","IFRS-Auswirkungen: eher positiv"],["dc.type","journal_article"],["dc.type.internalPublication","yes"],["dc.type.subtype","original_ja"],["dspace.entity.type","Publication"]]

[["dc.bibliographiccitation.firstpage","1"],["dc.bibliographiccitation.issue","1"],["dc.bibliographiccitation.journal","European Accounting Review"],["dc.bibliographiccitation.lastpage","37"],["dc.bibliographiccitation.volume","22"],["dc.contributor.author","Brueggemann, Ulf"],["dc.contributor.author","Hitz, Joerg-Markus"],["dc.contributor.author","Sellhorn, Thorsten"],["dc.date.accessioned","2018-11-07T09:25:29Z"],["dc.date.available","2018-11-07T09:25:29Z"],["dc.date.issued","2013"],["dc.description.abstract","This paper discusses empirical evidence on the economic consequences of mandatory International Financial Reporting Standards (IFRS) adoption in the European Union (EU), and provides suggestions on how future research can add to our understanding of these effects. Based on the stated objectives of the EU's so-called IAS Regulation', we distinguish between intended and unintended consequences of mandatory IFRS adoption. Empirical research on the intended consequences generally fails to document an increase in the comparability or transparency of financial statements. In contrast, there is rich and almost unanimous evidence of positive effects on capital markets and at the macroeconomic level. We argue that certain research design issues are likely to contribute to this apparent mismatch in findings. The literature investigating unintended consequences of mandatory IFRS adoption is still in its infancy. However, extant empirical evidence and insights from non-IFRS settings suggest that mandatory IFRS adoption has the potential to materially affect contractual outcomes. We conclude that both the intended and the unintended consequences deserve further scrutiny to assess the costs and benefits of mandatory IFRS adoption, and we provide specific guidance for future research."],["dc.identifier.doi","10.1080/09638180.2012.718487"],["dc.identifier.isi","000317759500001"],["dc.identifier.uri","https://resolver.sub.uni-goettingen.de/purl?gro-2/30077"],["dc.notes.status","zu prüfen"],["dc.notes.submitter","Najko"],["dc.publisher","Routledge Journals, Taylor & Francis Ltd"],["dc.relation.issn","0963-8180"],["dc.title","Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research"],["dc.type","journal_article"],["dc.type.internalPublication","yes"],["dc.type.peerReviewed","yes"],["dc.type.status","published"],["dspace.entity.type","Publication"]]

[["dc.bibliographiccitation.firstpage","1849"],["dc.bibliographiccitation.journal","Der Betrieb"],["dc.bibliographiccitation.lastpage","1855"],["dc.contributor.author","Hitz, Jörg-Markus"],["dc.contributor.author","Brüggemann, Ulf"],["dc.contributor.author","Sellhorn, Thorsten"],["dc.date.accessioned","2021-08-17T07:20:33Z"],["dc.date.available","2021-08-17T07:20:33Z"],["dc.date.issued","2015"],["dc.identifier.uri","https://resolver.sub.uni-goettingen.de/purl?gro-2/88756"],["dc.rights","CC BY 4.0"],["dc.title","Ökonomische Konsequenzen der verpflichtenden IFRS-Einführung in der EU – Teil 2: Welchen Beitrag kann die empirische Forschung leisten?"],["dc.type","journal_article"],["dc.type.internalPublication","yes"],["dc.type.subtype","original_ja"],["dspace.entity.type","Publication"]]

[["dc.bibliographiccitation.firstpage","1"],["dc.bibliographiccitation.journal","European Accounting Review"],["dc.bibliographiccitation.lastpage","37"],["dc.bibliographiccitation.volume","22"],["dc.contributor.author","Hitz, Jörg-Markus"],["dc.contributor.author","Brüggemann, Ulf"],["dc.contributor.author","Sellhorn, Thorsten"],["dc.date.accessioned","2021-07-15T09:00:13Z"],["dc.date.available","2021-07-15T09:00:13Z"],["dc.date.issued","2013"],["dc.identifier.uri","https://resolver.sub.uni-goettingen.de/purl?gro-2/88260"],["dc.language.iso","en"],["dc.relation.orgunit","Professur für Rechnungslegung und Wirtschaftsprüfung"],["dc.title","Intended and unintended consequences of mandatory IFRS adoption"],["dc.title.subtitle","A review of extant evidence and suggestions for future research"],["dc.type","journal_article"],["dc.type.internalPublication","yes"],["dc.type.subtype","original_ja"],["dspace.entity.type","Publication"]]

[["dc.bibliographiccitation.firstpage","455"],["dc.bibliographiccitation.issue","4"],["dc.bibliographiccitation.journal","Abacus"],["dc.bibliographiccitation.lastpage","492"],["dc.bibliographiccitation.volume","45"],["dc.contributor.author","Hitz, Jörg-Markus"],["dc.contributor.author","Fülbier, Rolf Uwe"],["dc.contributor.author","Sellhorn, Thorsten"],["dc.date.accessioned","2021-07-15T09:15:52Z"],["dc.date.available","2021-07-15T09:15:52Z"],["dc.date.issued","2009"],["dc.description.abstract","The International Accounting Standards Board (IASB) faces a vast number of standard-setting issues at all levels of financial reporting. The purpose of this article is to explore the relevance of academic research for financial reporting standard setting and the role of academic researchers in the standard-setting process. We contribute to the current debate surrounding International Financial Reporting Standards (IFRS) by drawing inferences from prior findings regarding the role of research in the IASB's standard-setting efforts. After defining three broad categories of standard-setting questions, we explore how the international heterogeneity of its constituency imposes constraints on the IASB's work. Then, whether and how academic research can inform policy makers is investigated from an epistemological perspective. Based on a review of extant literature, the general criteria which a piece of research should fulfil in order to be perceived as relevant and useful by standard setters are discussed. This discussion is followed by more detailed considerations regarding the suitability of different research approaches for each of the three categories of standard-setting questions. We also touch on the subject of inferential problems inherent in most academic accounting research. Since the main objective is to contribute insights relevant to the IASB's efforts, we analyse academics' career systems and their incentives to engage in research intermediation, before discussing possible ways in which interested researchers can channel their insights into the IASB's standard-setting process. Overall, the international dimension of IASB standard setting and its implications for relevant research are emphasized."],["dc.identifier.doi","10.1111/j.1467-6281.2009.00300.x"],["dc.identifier.isi","000272194600004"],["dc.identifier.uri","https://resolver.sub.uni-goettingen.de/purl?gro-2/88261"],["dc.language.iso","en"],["dc.notes.status","zu prüfen"],["dc.notes.submitter","Najko"],["dc.publisher","Wiley-blackwell"],["dc.relation.issn","0001-3072"],["dc.title","Relevance of academic research and researchers’ role in the IASB’s financial reporting standard setting"],["dc.type","journal_article"],["dc.type.internalPublication","yes"],["dc.type.peerReviewed","yes"],["dc.type.status","published"],["dc.type.subtype","original_ja"],["dspace.entity.type","Publication"]]