Publications

Alsarghali, S., Daske, H., Jada, H. and Labonte, M. (2025). Following the blind? Database coding policies and the case of IFRS noncompliance. Contemporary Accounting Research : CAR = Recherche Comptable Contemporaine, 42, 2614-2645.
Becker, K., Daske, H., Pelger, C. and Zeff, S. A. (2025). Political ideology shapes reporting regulation: SEC commissioners' views on IFRS for US issuers. Journal of International Financial Management and Accounting, 36, 404–414.
Becker, K., Daske, H., Pelger, C. and Zeff, S. A. (2023). IFRS adoption in the United States: An analysis of the role of the SEC’s Chairs. Journal of Accounting and Public Policy, 42, 1–19.
Bischof, J., Brüggemann, U. and Daske, H. (2023). Asset reclassifications and bank recapitalization during the financial crisis. Management Science, 69, 75–100.
Cascino, S., Daske, H., DeFond, M., Florou, A., Gassen, J. and Hung, M. (2023). Reflections on the 20-year anniversary of worldwide IFRS adoption. Journal of International Accounting Research, 22, 85–96.
Bischof, J., Daske, H., Elfers, F. and Hail, L. (2022). A Tale of Two Supervisors: Compliance with Risk Disclosure Regulation in the Banking Sector. Contemporary Accounting Research : CAR = Recherche Comptable Contemporaine, 39, 498–536.
Becker, K., Bischof, J. and Daske, H. (2021). IFRS: Markets, practice, and politics. Foundations and Trends in Accounting : FTACC, 15, 1–262.

Bischof, J., Daske, H. and Lauer, C. (2023). Fair value accounting for equity securities: Does gain realization matter for investment decisions? EAA Annual Congress 2023, Helsinki, Finland.
Bischof, J., Daske, H. and Lauer, C. (2023). Fair value accounting for equity securities: Does gain realization matter for investment decisions? 9th Workshop on Accounting and Regulation, EIASM (European Institute for Advanced Studies in Management), Siena, Italy.

Working Paper