Christoph Kuhner

University of Cologne

Albertus-Magnus-Platz

Department of Accounting and Auditing

50931 Koeln

Germany

SCHOLARLY PAPERS

5

DOWNLOADS
Rank 9,091

SSRN RANKINGS

Top 9,091

in Total Papers Downloads

3,939

CITATIONS
Rank 19,329

SSRN RANKINGS

Top 19,329

in Total Papers Citations

16

Scholarly Papers (5)

1.

Financial Rating Agencies: Are They Credible? - Insights into the Reporting Incentives of Rating Agencies in Times of Enhanced Risk

Schmalenbach Business Review, Vol. 53, January 2001
Number of pages: 25 Posted: 08 Mar 2001
Christoph Kuhner
University of Cologne
Downloads 2,328 (3,726)
Citation 15

Abstract:

Rating, rating agencies, systemic risk, reporting incentives, reporting, credit quality, asymmetric information, credit

2.

The Future of Creditor Protection Through Capital Maintenance Rules in European Company Law

LEGAL CAPITAL IN EUROPE, ECFR SPECIAL VOLUME 1, pp. 341-364, Marcus Lutter, ed., 2006
Number of pages: 26 Posted: 16 Jul 2010
Christoph Kuhner
University of Cologne
Downloads 794 (18,724)

Abstract:

capital maintaince, legal capital, solvency test, creditor protection, profit distribution

3.
Downloads 293 (74,217)

Abstract:

Standard Competition, Accounting Standard Setting, Evolutionary Games, Critical Masses, Spontaneous Order

4.

New Financial Accounting Standards for the New Economy? - Some Remarks on the Ongoing Debate -

Number of pages: 18 Posted: 17 Jul 2010
Christoph Kuhner
University of Cologne
Downloads 282 (81,312)
Citation 1

Abstract:

new economy, accounting standards, intangible assets, information goods

5.

On the Relationship of Stewardship and Valuation — An Analytical Viewpoint

Abacus, Vol. 51, Issue 3, pp. 379-411, 2015
Number of pages: 33 Posted: 03 Sep 2015
Christoph Kuhner and Christoph Pelger
University of Cologne and University of Innsbruck
Downloads 0 (531,832)

Abstract:

Conceptual framework, Decision usefulness, Objectives of financial reporting, Performance measurement, Stewardship, Valuation usefulness