Bernhard Gegenfurtner

Technische Universität München (TUM)

Arcisstrasse 21

Munich, DE 80333

Germany

http://www.cefs.de

SCHOLARLY PAPERS

2

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CROSSREF CITATIONS

8

Scholarly Papers (2)

1.

International Financial Reporting Standards and Earnings Quality: The Myth of Voluntary vs. Mandatory Adoption

CEFS Working Paper No. 2009-09
Number of pages: 44 Posted: 03 Jun 2009 Last Revised: 05 Oct 2010
Technische Universität München - Center for Entrepreneurial and Financial Studies, Technische Universität München (TUM), Technische Universität München (TUM) and Technische Universität München - Center for Entrepreneurial and Financial Studies
Downloads 1,261 (16,831)
Citation 12

Abstract:

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IAS regulation, IFRS, corporate ownership structures, insider ownership, incentives, earnings quality

2.

The Impact of Managerial Ownership, Monitoring and Accounting Standard Choice on Accrual Mispricing

CEFS Working Paper No. 2009-02
Number of pages: 36 Posted: 30 Jan 2009 Last Revised: 19 May 2009
Bernhard Gegenfurtner, Markus Ampenberger and Christoph Kaserer
Technische Universität München (TUM), Technische Universität München - Center for Entrepreneurial and Financial Studies and Technische Universität München (TUM)
Downloads 348 (93,315)
Citation 2

Abstract:

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Accrual Anomaly, Earnings Quality, Corporate Governance, Managerial Ownership, Capital Market Efficiency, Accounting Standard, Shareholder Monitoring, Creditor Monitoring