Ulrich Schäfer

University of Zurich

Postdoctoral researcher

Plattenstrasse 14

Zürich, CH-8032

Switzerland

http://www.business.uzh.ch/de/professorships/managerialaccounting/lehrstuhl/assistierenden/us.html

SCHOLARLY PAPERS

5

DOWNLOADS

742

SSRN CITATIONS

0

CROSSREF CITATIONS

2

Ideas:
“  My research addresses the intersection of managerial and financial accounting. Using economic models, I study how managers’ explicit and implicit incentives affect their discretionary reporting choices. Accounting theory should identify guidelines for firms and regulators to create an efficient disclosure environment. Ongoing developments towards stakeholder reporting and digitalization challenge our understanding and call for innovative studies to discover the economic forces at work.  ”

Scholarly Papers (5)

1.

Deceiving Two Masters: The Effects of Capital and Labor Market Incentives on Reporting Bias

AAA 2018 Management Accounting Section (MAS) Meeting
Number of pages: 55 Posted: 31 May 2017 Last Revised: 28 Aug 2020
Miró Feller and Ulrich Schäfer
University of Zurich and University of Zurich
Downloads 228 (185,083)
Citation 1

Abstract:

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reporting bias, reputation, market efficiency, reporting users

2.

Information Leaks and Voluntary Disclosure

Number of pages: 34 Posted: 13 May 2019
University of Paderborn, University of Zurich and University of GrazUniversity of Graz
Downloads 215 (195,665)
Citation 2

Abstract:

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voluntary disclosure, information leakage, information endowment, market transparency

3.

The Allocation of Responsibility between CEO and CFO for Financial Misreporting: Implications for Earnings Quality

Number of pages: 30 Posted: 02 Jun 2017
Viktoria Diser and Ulrich Schäfer
LMU Munich and University of Zurich
Downloads 143 (277,539)

Abstract:

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Earnings management, Reporting bias, CEO responsibility, Earnings quality

4.

Valuation of Firms with Multiple Business Units

Dierkes, S., Schäfer, U. Valuation of firms with multiple business units. J Bus Econ 91, 401–432 (2021). https://doi.org/10.1007/s11573-020-01010-z
Number of pages: 37 Posted: 17 Jan 2018 Last Revised: 28 May 2021
Stefan Dierkes and Ulrich Schäfer
Georg August Universität and University of Zurich
Downloads 81 (408,060)

Abstract:

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Terminal value, business unit organization, intra-firm heterogeneity, value driver analysis

5.

Deferred Compensation, Managerial Retirement, and the Stewardship Perspective of Financial Accounting

Number of pages: 33 Posted: 18 Aug 2014 Last Revised: 07 Feb 2020
Christoph Pelger and Ulrich Schäfer
University of Innsbruck and University of Zurich
Downloads 75 (426,248)

Abstract:

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deferred compensation, financial accounting, managerial retirement, stewardship