Henning Zülch

HHL Leipzig Graduate School of Management

Department Head

Jahnallee 59

Leipzig, Saxony D-04109

Germany

http://www.hhl.de/faculty-research/faculty/accounting-auditing/

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SCHOLARLY PAPERS

30

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TOTAL CITATIONS

32

Scholarly Papers (30)

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1.

The Association between Corporate Social Responsibility (CSR) and Earnings Quality – Evidence from European Blue Chips

HHL Working Paper Series No. 112
Number of pages: 43 Posted: 06 Sep 2012 Last Revised: 17 Feb 2014
Marcus Salewski and Henning Zülch
HHL Leipzig Graduate School of Management and HHL Leipzig Graduate School of Management
Downloads 3,289 (7,790)
Citation 8

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Corporate Social Responsibility, Earnings Quality, Financial Reporting Quality, Business Ethics, Earnings Management, Accounting Conservatism, Accrual Quality

2.

The Predictive Power of Comprehensive Income and its Individual Components Under IFRS

Problems and Perspectives in Management (PPM), Forthcoming 2011
Number of pages: 51 Posted: 27 Mar 2010 Last Revised: 16 Nov 2012
Paul Pronobis and Henning Zülch
Free University of Bolzano-Bozen and HHL Leipzig Graduate School of Management
Downloads 1,084 (43,109)
Citation 13

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earnings quality, operating cash flows, other comprehensive income, Germany, predictability

3.

The Reliability of Investment Property Fair Values Under IFRS

Number of pages: 24 Posted: 18 May 2010 Last Revised: 30 Jul 2010
Henning Zülch and Thomas Nellessen
HHL Leipzig Graduate School of Management and Handelshochschule Leipzig (HHL)
Downloads 926 (53,673)
Citation 1

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Investment Properties, Fair Value, Net Asset Value, Reliability, IAS 40, IFRS, NAV

4.

Abnormal Audit Fees and Audit Quality: Initial Evidence from the German Audit Market

Journal of Business Economics (JBE): Volume 85, Issue 1 (2015), Page 45-84
Number of pages: 37 Posted: 17 Jun 2010 Last Revised: 27 Jan 2015
Patrick Krauss, Paul Pronobis and Henning Zülch
Handelshochschule Leipzig (HHL), Free University of Bolzano-Bozen and HHL Leipzig Graduate School of Management
Downloads 769 (69,034)
Citation 2

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Abnormal Audit Fees, Auditor Independence, Auditor-Client Economic Bonding, Audit Quality, Earnings Management

5.

Short-Term and Long-Term Effects of IFRS Adoption on Disclosure Quality and Earnings Management

Number of pages: 50 Posted: 20 Feb 2014
Marcus Salewski, Torben Teuteberg and Henning Zülch
HHL Leipzig Graduate School of Management, Handelshochschule Leipzig (HHL) and HHL Leipzig Graduate School of Management
Downloads 763 (69,763)

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IFRS Adoption, Earnings Management, Earnings Quality, Disclosure Quality, Discretionary Accruals

6.

10 Years Impairment-Only Approach – Stakeholders’ Perceptions and Researchers’ Findings

Number of pages: 69 Posted: 12 Sep 2014
Tobias Genannt Wersborg, Torben Teuteberg and Henning Zülch
Handelshochschule Leipzig (HHL), Handelshochschule Leipzig (HHL) and HHL Leipzig Graduate School of Management
Downloads 691 (79,252)

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Post-Implementation Review, Business Combinations, Goodwill, Impairment, IFRS 3, IAS 36

7.

Revenue Recognition, Accounting Enforcement and Error Correction: An Instructional Case Study

Number of pages: 11 Posted: 08 Aug 2010 Last Revised: 13 Feb 2011
Henning Zülch and Dominic Detzen
HHL Leipzig Graduate School of Management and VU University Amsterdam
Downloads 594 (96,122)
Citation 1

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Revenue Recognition, Financial Reporting Enforcement, Error Correction, IFRS

8.

The Development of Earnings Quality in Germany and its Implication for Further Research: A Quantitative Empirical Analysis of German Listed Companies Between 1997 and 2006

Number of pages: 42 Posted: 11 Dec 2008 Last Revised: 27 Mar 2010
Paul Pronobis, Bernhard Schwetzler, Marco O. Sperling and Henning Zülch
Free University of Bolzano-Bozen, HHL Leipzig Graduate School of Management - Department of Finance, University of Marburg - School of Business & Economics and HHL Leipzig Graduate School of Management
Downloads 524 (112,486)

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earnings quality, persistence, predictability, volatility, accruals quality, earnings management, timeliness, prudence, value relevance

9.

Differences in Auditing Practices - A Comparative Study of Audit Tenure Effects on Audit Quality between Germany and the United States

HHL Working Paper Series No. 129
Number of pages: 21 Posted: 03 Dec 2011 Last Revised: 31 Jan 2014
Patrick Krauss, Benedikt Quosigk and Henning Zülch
Handelshochschule Leipzig (HHL), University of Texas at San Antonio and HHL Leipzig Graduate School of Management
Downloads 427 (143,702)

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Auditing Practices, Audit Quality, Audit Engagement Tenure, Auditor Independence, German Audit Market, United States Audit Market

10.

The Granting of Loans by German Banks to Small and Medium-Sized Entities Against the Background of International Financial Reporting

Number of pages: 29 Posted: 09 Nov 2008 Last Revised: 27 Mar 2010
Henning Zülch and Stephan T. Burghardt
HHL Leipzig Graduate School of Management and Handelshochschule Leipzig (HHL)
Downloads 403 (153,612)

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Granting of loans, credit rating, rating advantages, credit conditions, IFRS for SMEs, transition to IFRS, standardization of financial statements

11.

Management Quality of German Football Clubs: The Football Management (FoMa) Q-Score 2017

HHL Working Paper No. 167
Number of pages: 83 Posted: 09 Aug 2017
Henning Zülch and Moritz Palme
HHL Leipzig Graduate School of Management and HHL Leipzig Graduate School of Management
Downloads 383 (162,688)
Citation 1

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Balanced Scorecard, Sporting Success, Financial Performance, Fan Welfare Maximization, Leadership & Governance, Team Performance, Branding, Internationalization, Social Responsibility, Board Quality, Transparency

12.

The Benefits of a Pre-Deal Purchase Price Allocation for Acquisition Decisions: An Exploratory Analysis

Number of pages: 28 Posted: 29 May 2010 Last Revised: 10 Feb 2013
Henning Zülch, Dominic Detzen, Martin Wuensch, Torsten Wulf and Philip Meissner
HHL Leipzig Graduate School of Management, VU University Amsterdam, Handelshochschule Leipzig (HHL), University of Marburg and University of Marburg
Downloads 353 (178,022)

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Pre-Deal PPA, decision comprehensiveness, decision quality, M&A process

13.

Determinants of Investor Reactions to Error Announcements - Evidence from Germany

Number of pages: 57 Posted: 24 Mar 2015
Germar Ebner, Matthias Hoeltken and Henning Zülch
Handelshochschule Leipzig (HHL), Handelshochschule Leipzig (HHL) - Department of Accounting & Auditing and HHL Leipzig Graduate School of Management
Downloads 336 (187,809)

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Enforcement, IFRS, error announcement, regulation, Germany

14.

Finfluencing Charlatans Beware: Introducing the Finfluencer Quality Score (FinQ-Score) to Foster Trustworthiness and (Business) Partnerships

HHL Working Paper No. 204. https://doi.org/10.60734/opus-3813
Number of pages: 58 Posted: 28 May 2024
Henning Zülch, Marius Mölders, Jannik Fennen, Julian Mathes and Christian Pieter Hoffmann
HHL Leipzig Graduate School of Management, HHL Leipzig Graduate School of Management, HHL Leipzig Graduate School of Management, HHL Leipzig Graduate School of Management and University of Leipzig
Downloads 320 (198,487)

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Financial social media influencer; Finfluencer; KPI; Key performance indicator; Quality framework

15.

Does Enforcement Change Earnings Management Behavior? Evidence from the EU after Mandatory IFRS Adoption

Number of pages: 53 Posted: 02 Dec 2015
Germar Ebner, Johannes Hottmann, Torben Teuteberg and Henning Zülch
Handelshochschule Leipzig (HHL), Handelshochschule Leipzig (HHL), Handelshochschule Leipzig (HHL) and HHL Leipzig Graduate School of Management
Downloads 266 (239,949)
Citation 1

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Enforcement, IFRS, Earnings Management, Earnings Quality, Discretionary Accruals

16.

The Association between Executive Turnover and Financial Misreporting: Evidence from Germany

Number of pages: 58 Posted: 05 Feb 2016
Matthias Hoeltken, Stephanie Jana and Henning Zülch
Handelshochschule Leipzig (HHL) - Department of Accounting & Auditing, ESCP Business School Berlin and HHL Leipzig Graduate School of Management
Downloads 231 (276,060)
Citation 2

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Enforcement, executive turnover, error announcement, regulation, Germany

17.

What Drives Companies? An Analysis of Fixed Asset Write-Offs in Europe in the Context of Different Institutional Settings

HHL Leipzig Graduate School of Management Working Paper No. 115, January 2013
Number of pages: 61 Posted: 11 Jan 2013
Lena Siggelkow and Henning Zülch
HHL Leipzig Graduate School of Management and HHL Leipzig Graduate School of Management
Downloads 221 (287,977)
Citation 3

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write-off, Europe, Cragg model, earnings management, asset impairment

18.

Kapitalkosten vor Steuern - Das CAPM des IAS 36 (Pre-Tax Discount Rates - The CAPM Implied by IAS 36)

HHL Working Paper No. 114
Number of pages: 30 Posted: 21 Dec 2012 Last Revised: 07 Jan 2013
Marcus Salewski, Lena Siggelkow and Henning Zülch
HHL Leipzig Graduate School of Management, HHL Leipzig Graduate School of Management and HHL Leipzig Graduate School of Management
Downloads 221 (287,977)

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IAS 36, Impairment, Value in Use, CAPM, pre-tax, cost of capital, discount rate

19.

Minimizing Corporate Social Irresponsibility to Maximize Social Welfare

Downloads 180 (348,398)

Minimizing Corporate Social Irresponsibility to Maximize Social Welfare

Global Journal of Business Research, Vol. 10, No. 1, pp. 71-91, 2016
Number of pages: 21 Posted: 19 Dec 2016
Christina Kleinau, Christian Kretzmann and Henning Zülch
HHL Leipzig Graduate School of Management, Handelshochschule Leipzig (HHL) and HHL Leipzig Graduate School of Management
Downloads 96 (576,742)

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Business Ethics, Corporate Mission, Corporate Social Irresponsibility, Corporate Social Responsibility, Incentives, Risk Management, Shareholder Value Principle, Sustainability

Minimizing Corporate Social Irresponsibility to Maximize Social Welfare

Global Journal of Business Research, v. 10 (1) p. 71-91, 2016
Number of pages: 21 Posted: 03 Sep 2016
Christina Kleinau, Christian Kretzmann and Henning Zülch
HHL Leipzig Graduate School of Management, Handelshochschule Leipzig (HHL) and HHL Leipzig Graduate School of Management
Downloads 84 (627,848)

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Business Ethics, Corporate Mission, Corporate Social Irresponsibility, Corporate Social Responsibility, Incentives, Risk Management, Shareholder Value Principle, Sustainability

20.

The Pursuit of Malevolence – Minimizing Corporate Social Irresponsibility to Maximize Social Welfare

Number of pages: 32 Posted: 10 Sep 2014
Christina Kleinau, Christian Kretzmann and Henning Zülch
HHL Leipzig Graduate School of Management, Handelshochschule Leipzig (HHL) and HHL Leipzig Graduate School of Management
Downloads 166 (373,959)

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business ethics, corporate mission, corporate social irresponsibility, corporate social responsibility, incentives, risk management, shareholder value principle, sustainability

21.

Determinants of Consistent Capital Market Communication: Evidence from Germany

Number of pages: 34 Posted: 16 Aug 2016 Last Revised: 23 Aug 2016
Stephanie Jana, Daniel Voll and Henning Zülch
ESCP Business School Berlin, Handelshochschule Leipzig (HHL) and HHL Leipzig Graduate School of Management
Downloads 164 (377,972)

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Disclosure, Consistency, Key performance indicators, Germany

22.

Linking Decision Makers and Interest Groups in Accounting Standard Setting: Some Evidence from the Modernization of German GAAP

Number of pages: 38 Posted: 06 Jul 2010
Henning Zülch and Sebastian Hoffmann
HHL Leipzig Graduate School of Management and HHL Leipzig Graduate School of Management
Downloads 159 (388,054)

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accounting standard setting, regulation, lobbying, regulation process, empirical accounting research

23.

Trust and Accounting Regulation: Towards an Interdisciplinary Research Agenda

Number of pages: 20 Posted: 07 Mar 2013
Sebastian Hoffmann and Henning Zülch
HHL Leipzig Graduate School of Management and HHL Leipzig Graduate School of Management
Downloads 132 (451,123)

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trust, accounting, accountability

24.

Exploring the Emergence of Finfluencers on Instagram: Survey-Based Descriptive Insights into Their Segmentation, Motivations, Business Models, and Potential Use in Financial Communication

HHL Working Paper No. 205. https://doi.org/10.60734/opus-3906
Number of pages: 33 Posted: 08 Nov 2024 Last Revised: 11 Nov 2024
Marius Mölders, Lennart Bock, Eloy Barrantes and Henning Zülch
HHL Leipzig Graduate School of Management, HHL Leipzig Graduate School of Management, St. Pölten University of Applied Sciences and HHL Leipzig Graduate School of Management
Downloads 105 (536,623)

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Influencer marketing, social media influencer, financial influencer, finfluencer, financial literacy, financial communication

25.

A New Perspective on Fixed Asset Write-Offs -- When is Earnings Management Optimal

HHL Working Paper No. 117
Posted: 11 Mar 2013 Last Revised: 22 Mar 2013
Alexander D.F. Lahmann, Lena Siggelkow and Henning Zülch
Handelshochschule Leipzig (HHL), HHL Leipzig Graduate School of Management and HHL Leipzig Graduate School of Management

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26.

Enforcing Financial Reporting Standards: The Case of White Pharmaceuticals AG

Issues in Accounting Education, Vol. 26, No. 3, pp. 619-632, 2011
Posted: 18 May 2011 Last Revised: 06 Sep 2011
Henning Zülch and Dominic Detzen
HHL Leipzig Graduate School of Management and VU University Amsterdam

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Financial Reporting Enforcement, Research and Development, IFRS

27.

The Reliability of Investment Property Fair Values Under IFRS

Journal of Property Investment & Finance, Vol. 29, No. 1, 2011
Posted: 16 Nov 2010 Last Revised: 21 Dec 2010
Thomas Nellessen and Henning Zülch
Handelshochschule Leipzig (HHL) and HHL Leipzig Graduate School of Management

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Investment properties, NAV, NAV discounts, IFRS, reliability, IAS 40, EPRA

28.

Political Economy of Accounting - Previous and Potential Research from the Perspective of a Lobbying Approach

Journal fuer Betriebswirtschaft, Vol. 59, No. 1. pp. 1-29, 2009
Posted: 06 Jul 2010
Henning Zülch, Ronny Gebhardt, Ronny Gebhardt and Sebastian Hoffmann
HHL Leipzig Graduate School of Management, Muenster School of BusinessMünster University of Applied Sciences and HHL Leipzig Graduate School of Management

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Political Economy of Accounting, regulation, lobbying, regulation process, empirical accounting research

29.

The Development of Earnings Quality in Germany and its Implication for Further Research

Corporate Ownership & Control, Vol. 7, No. 1, pp. 434-455, Fall 2009
Posted: 30 Mar 2010
Paul Pronobis, Bernhard Schwetzler, Marco O. Sperling and Henning Zülch
Free University of Bolzano-Bozen, HHL Leipzig Graduate School of Management - Department of Finance, University of Marburg - School of Business & Economics and HHL Leipzig Graduate School of Management

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earnings quality, persistence, predictability, volatility, accruals quality, earnings management, timeliness, prudence, value relevance

30.

The Granting of Loans by German Banks to SMES Against the Back-Ground of International Financial Reporting

Journal of Applied Accounting Research, Vol. 11, No. 1, pp. 43-57, 2010
Posted: 30 Mar 2010 Last Revised: 04 Jun 2010
Stephan T. Burghardt and Henning Zülch
Handelshochschule Leipzig (HHL) and HHL Leipzig Graduate School of Management

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Granting of loans, credit rating, rating advantages, credit conditions, IFRS for SMEs, transition to IFRS, standardization of financial statements