Countries’ adoption of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs)–early empirical evidence D Kaya, M Koch Accounting and Business Research 45 (1), 93-120, 2015 | 165 | 2015 |
Size management by European private firms to minimize proprietary costs of disclosure D Bernard, D Burgstahler, D Kaya Journal of Accounting and Economics 66 (1), 94-122, 2018 | 148* | 2018 |
Potential adoption of IFRS by the United States: a critical view D Kaya, JA Pillhofer Accounting Horizons 27 (2), 271-299, 2013 | 69 | 2013 |
The power of words: an empirical analysis of the communicative value of extended auditor reports A Seebeck, D Kaya European Accounting Review 32 (5), 1185-1215, 2023 | 65 | 2023 |
The influence of firm-specific characteristics on the extent of voluntary disclosure in XBRL: Empirical analysis of SEC filings D Kaya International Journal of Accounting and Information Management 22 (1), 2-17, 2014 | 56 | 2014 |
The Benefits of Structured Data across the Information Supply Chain: Initial Evidence on XBRL Adoption and Loan Contracting of Private Firms D Kaya, P Pronobis Journal of Accounting and Public Policy, 2016 | 53 | 2016 |
Entry and capital structure mimicking in concentrated markets: The role of incumbents’ financial disclosures D Bernard, D Kaya, J Wertz Journal of Accounting and Economics 71 (2-3), 101379, 2021 | 46 | 2021 |
Empirische Analyse des Offenlegungszeitpunkts von Jahresabschlüssen nach dem EHUG K Henselmann, D Kaya Die Wirtschaftsprüfung, 497-501, 2009 | 27* | 2009 |
Disclosure incentives and data availability for private firms: Implications for comparisons of public and private firm financial reporting quality D Bernard, D Burgstahler, D Kaya Available at SSRN 2749747, 2016 | 15 | 2016 |
Strategien zur Verminderung und Vermeidung der Jahresabschlusspublizität D Kaya Shaker, 2010 | 14 | 2010 |
The role of non-governmental organizations (NGOs) as intermediaries of the European Union decision to adopt international accounting standards: 1973–2002 D Kaya, RJ Kirsch, K Henselmann Accounting Historians Journal 43 (2), 59-127, 2016 | 13 | 2016 |
Computergestützte Textanalyse von erweiterten Bestätigungsvermerken D Kaya, A Seebeck Die Wirtschaftsprüfung, 995-1002, 2018 | 11 | 2018 |
The dissemination of firm information via company register websites: country-level empirical evidence D Kaya, A Seebeck Journal of Accounting & Organizational Change, 2019 | 8 | 2019 |
Empirische Kapitalmarktforschung zu Conference Calls: Eine Literaturanalyse D Kaya, C Maier, T Böhmer Schmalenbach Journal of Business Research (SBUR) 72 (2), 183-212, 2020 | 7 | 2020 |
Out-of-Sample Predictability of Firm-Specific Stock Price Crashes: A Machine Learning Approach D Kaya, D Reichmann, M Reichmann Available at SSRN 4043938, 2023 | 3 | 2023 |
Zur Offenlegungspraxis von Prüfungshonoraren bei Genossenschaftsbanken und Sparkassen D Kaya, T Loy, D Zentgraf Die Wirtschaftsprüfung, 2-10, 2018 | 3 | 2018 |
Theorie und Praxis des Value Reporting am Beispiel der Prognoseberichterstattung im Konzernlagebericht D Kaya Der Konzern, 358-365, 2010 | 3 | 2010 |
Ursachen des Offenlegungsdefizits von Jahresabschlüssen nach dem EHUG–Ergebnisse einer empirischen Untersuchung– K Henselmann, D Kaya Zeitschrift für Corporate Governance 4 (4), 185-189, 2009 | 3* | 2009 |
Ausschüttungssperre nach § 268 Abs. 8 HGB. Spannungsverhältnis zwischen Informationsfunktion und Gläubigerschutz D Kaya, L Borgwardt Steuern und Bilanzen 19, 727-733, 2010 | 2 | 2010 |
Corporate Culture and M&A Deals: Using Text from Crowdsourced Employer Reviews to Measure Cultural Differences T Hertel, D Kaya, D Reichmann Journal of Banking & Finance, 107118, 2024 | | 2024 |