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Integrated Reporting under IFRS

International Financial Reporting Standards (IFRS) define the established ”financial language“ for international financial reporting by capital market-oriented companies all over the world. In our research at the chair of accounting, we investigate whether the IFRS actually improve capital market information available to investors, the challenges that arise for auditing under IFRS-based accounting, and inhowfar IFRS-based financial key performance indicators are suitable for internal control purposes.

  • Weißenberger, Barbara E./ Nina Franzen (2018): Capital Market Effects of Mandatory IFRS 8 Adoption: An Empirical Analysis of German Firms. In: Journal of International Accounting, Auditing and Taxation, Vol. 31, Heft 1, S. 1-19 (DOI:10.1016/j.intaccaudtax.2017.11.002).
  • Holthoff, Gero/Hoos, Florian/Weißenberger, Barbara E. (2015): Are We Lost in Translation? The Impact of Using Translated IFRS on Decision-Making. In: Accounting in Europe, Vol. 12, Heft 1, S. 107–125 (DOI:10.1080/17449480.2015.1052824).
  • Franzen, Nina/Weißenberger, Barbara E. (2015): The adoption of IFRS 8 – no headway made? Evidence from segment reporting practices in Germany. In: Journal of Applied Accounting Research, Vol. 16, Heft 1, S. 88–113 (DOI:10.1108/JAAR-05-2013-0037).
  • Sieber, Tom/Weißenberger, Barbara E./Oberdörster, Tatjana/Baetge, Jörg (2014): Let'sTalk Strategy: The Impact of Voluntary Strategy Disclosure on the Cost of Equity Capital. In: Business Research, Vol. 7, Heft 2, S. 263–312 (DOI:10.1007/s40685-014-0010-z).
  • Weißenberger, Barbara E./Angelkort, Hendrik (2011): Integration of financial and management accounting systems: the mediating influence of a consistent financial language on controllership effectiveness. In: Management Accounting Research, Vol. 22, Heft 3, S. 160–180 (DOI:10.1016/j.mar.2011.03.003).
  • Weißenberger, Barbara E. (2011): Controlling unter IFRS. Alles, was Controller über IFRS wissen müssen. Freiburg: Haufe, 2. Auflage.
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