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Working Papers

Contributions to peer-reviewed journals

Contributions to journals

Monographs

Contributions to commentaries

Other publications

 

Working papers

  • Bernard, D./Burgstahler, D./Kaya, D.: Disclosure Incentives and Data Availability for Private Firms: Implications for Comparisons of Public and PrivateFirm Financial Reporting Quality, Working Paper London Business School, University of Washington and Ruhr-Universität Bochum download the contribution here

Contributions to peer-reviewed journals

  • Bernard, D./Kaya, D./Wertz, J.: Entry and Capital Structure Mimicking in Concentrated Markets: the Role of Incumbents' Financial Disclosures, in: Journal of Accounting and Economics,2020, in preparation
  • Böhmer, T./Voß, O.: Ad hoc Publicity in Germany - Status Quo after the MMVO, in: Journal of Corporate Governance (ZCG), 2020, No. 4, 183-189
  • Kaya, D./Maier, C./Böhmer, T.: Empirical capital market research on conference calls: A literature analysis, in: Schmalenbach's Journal of Business Research (ZfbF), 2020,
  • Vol. 72, No. 2, 183-212 Download of the article here
  • Böhmer, T./Muschallik, M./Steinius-Gaukel, J.: Deregulation of quarterly reporting in Germany, in: Die Wirtschaftsprüfung (WPg), 2019, No. 23, 1266-1276
  • Böhmer, T./Nowotsch, A.C.: Communication of M&A transactions - Empirical evidence from analyst conferences, in: Corporate Finance (CF), 2019, no. 11-12, 363-368
  • Kaya, D./Seebeck, A.: The Dissemination of Firm Information via Company Register Websites: Country-level Empirical Evidence, in: Journal of Accounting and Organizational Change,2019, Vol. 15, No. 3, 382-429
  • Böhmer, T./Voß, O./Glachtsiou, P.: Corporate communication and information needs of capital market participants - An empirical analysis of analyst conferences of DAX30 companies, in: Internationale und kapitalmarktorientierte Rechnungslegung (KoR), 2019, No. 9, 394-399
  • Bernard, D./Burgstahler, D./Kaya, D.: Size Management by European Private Firms to Minimize Proprietary Costs of Disclosure, in: Journal of Accounting and Economics,2018, Vol. 66, No. 1, 94-122
  • Kaya, D./Seebeck, A.: Computer-aided text analysis of extended audit opinions, in: Die Wirtschaftsprüfung (WPg), 2018, No. 16, 995-1002
  • Kaya, D./Loy, T./Zentgraf, D.: On the disclosure practice of audit fees at cooperative banks and savings banks, in: Die Wirtschaftsprüfung (WPg), 2018, No. 4, 2-10
  • Kaya, D./Pronobis, P.: The Benefits of Structured Data across the Information Supply Chain: Initial Evidence on XBRL Adoption and Loan Contracting of Private Firms, in: Journal of Accounting and Public Policy,2016, No. 4, 417-436
  • Kaya, D./Kirsch, R. J./Henselmann, K.: The Role of Non-Governmental Organizations (NGOs) as Intermediaries in the European Union Decision to Adopt International Accounting Standards: 1973-2002, in: Accounting Historians Journal, 2016, No. 2, 59-128
  • Kaya, D./Lutterberg, T.: Descriptive analysis on the adoption of IFRS for SMEs from a country perspective, in: Internationale und kapitalmarktorientierte Rechnungslegung (KoR), 2016, No. 2, 60-71
  • Kaya, D./Koch, M.: Countries' Adoption of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) - Early Empirical Evidence, in: Accounting and Business Research,2015, No. 1, 93-120
  • Kaya, D.: The Influence of Firm-Specific Characteristics on the Extent of Voluntary Disclosure in XBRL: An Empirical Analysis of SEC Filings, in: International Journal of Accounting and Information Management,2014, No. 1, 2-17
  • Kaya, D./Pillhofer, J.: Potential Adoption of IFRS by the United States: A Critical View, in: Accounting Horizons,2013, No. 2, 271-299
  • Kaya, D./Zenk, F.: Accounting publicity of domestic branches of foreign companies, in: Internationale und kapitalmarktorientierte Rechnungslegung (KoR), 2011, No. 2, 96-101
  • Henselmann, K./Kaya, D./Meichelbeck, H.: Avoidance of financial statement disclosure by foreign companies, in: Journal of Corporate Governance, 2010, No. 2, 100-105
  • Kaya, D.: Theory and practice of value reporting using the example of forecast reporting in the group management report, in: Der Konzern, 2010, No. 8, 358-365
  • Kaya, D.: Exempting effect of the consolidated financial statements of a foreign general partner, in: Internationale und kapitalmarktorientierte Rechnungslegung (KoR), 2010, No. 11, 578-582
  • Henselmann, K./Kaya, D.: Causes of the disclosure deficit of annual financial statements under the EHUG - Results of an empirical study, in: Journal of Corporate Governance, 2009, No. 4, 185-189
  • Henselmann, K./Kaya, D.: Empirical analysis of the disclosure timing of annual financial statements under the EHUG, in: Die Wirtschaftsprüfung (WPg), 2009, No. 9, 497-501

Contributions to professional journals

  • Kaya, D./Borgwardt, L.: Distribution block according to § 268 para. 8 HGB, in: Taxes and Accounting, 2010, No. 19, 727-733.
  • Kaya, D./Zenk, F.: Accounting publicity of (sham) foreign companies, in: Internationale Wirtschafts Briefe, 2010, No. 15, 569-576
  • Kaya, D.: The informative value of the management report of medium-sized companies - recommendations for action in the light of empirical findings, in: Taxes and Accounting, 2010, No. 13, 463-469
  • Kaya, D./Scherr, E.: Strategies for the publication of annual financial statements in medium-sized companies - Recommendations for action taking empirical results into account, in: Buchführung Bilanz Kostenrechnung, 2010, No. 16, 755-765
  • Kaya, D./Scherr, E.: Disclosure practice in SMEs since the EHUG, in: Buchführung Bilanz Kostenrechnung, 2010, No. 15, 703-710
  • Kaya, D./Kaya, Z.: Die Vollhaftlösung bei einer GmbH & Co. KG to avoid the publication of annual financial statements, in: Neue Wirtschafts Briefe, 2010, No. 28, 2214-2220

Monographs

  • Kaya, D.:Strategies for reducing and avoiding the publication of annual financial statements, Aachen 2010, also doctoral thesis University of Erlangen-Nürnberg

Comments contributions

  • Kaya, D./Kaya, Z./Büchs, D.: Commentary § 291 HGB Exempting effect of EU/EEA consolidated financial statements, in: Petersen, K., Zwirner, C. and Brösel, G. (eds.), Systematic Practical Commentary on Accounting Law, 3rd edition, Cologne 2016 (forthcoming).
  • Kaya, D./Kaya, Z./Büchs, D.: Commentary § 291 HGB Exempting effect of EU/EEA consolidated financial statements, in: Petersen, K., Zwirner, C. and Brösel, G. (eds.), Systematic Practical Commentary on Accounting Law, 2nd edition, Cologne 2013, pp. 1090-1099
  • Henselmann, K./Kaya, D.: Commentary § 291 HGB Exempting effect of EU/EEA consolidated financial statements, in: Petersen, K., Zwirner, C. and Brösel, G. (eds.), Systematic Practical Commentary on Accounting Law, Cologne 2010, pp. 949-957
  • Henselmann, K./Kaya, D.: Commentary § 322 HGB Auditor's Report, in: Petersen, K., Zwirner, C. and Brösel, G. (eds.), Accounting Law Handbook, Cologne 2010, pp. 172-190

Other publications

  • Kaya, D./Koch, M.: Research Insight - A Study of Countries' Adoption of IFRS for SMEs. International Federation of Accountants (IFAC) 2015, https://www.ifac.org/global-knowledge-gateway/business-reporting/discussion/research-insights-study-countries-adoption-if
  • Kaya, D.: Strategic advice on balance sheets, in: Vermögen & Steuern, 2011, No. 3, S. 26-27
  • Kaya, D.: Book review Helios, M./Strieder, T. (eds.): Beck'sches Handbuch der Genossenschaft, Munich 2009, in: Zeitschrift für das gesamte Genossenschaftswesen, 2010, No. 4, p. 136
  • Kaya, D.: Strategies for reducing and avoiding the publication of annual financial statements, in: Zeitschrift des Landesverbands der steuerberatenden und wirtschaftsprüfenden Berufe in Bayern, 2010, No. 6, pp. 135-136