Christian Gross

University of Graz

Universitaetsstrasse 15 / FE

A-8010 Graz, 8010

Austria

SCHOLARLY PAPERS

3

DOWNLOADS

457

SSRN CITATIONS

1

CROSSREF CITATIONS

0

Scholarly Papers (3)

1.

Output-Based Measurement of Financial Statement Comparability: A Survey of Empirical Proxies

Forthcoming, Journal of Accounting Literature
Number of pages: 63 Posted: 15 Mar 2016 Last Revised: 28 Sep 2017
Christian Gross and Pietro Perotti
University of Graz and University of Bath - School of Management
Downloads 272 (117,675)

Abstract:

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Comparability, Harmonization, Measurement, Empirical Financial Accounting, Survey

2.

The Financial Reporting Consequences of Proximity to Political Power

Gross, C., Königsgruber, R., Pantzalis, C., & Perotti, P. (2016). The financial reporting consequences of proximity to political power. Journal of Accounting and Public Policy, 35(6), 609-634.
Number of pages: 45 Posted: 15 May 2015 Last Revised: 11 Jun 2019
University of Graz, SKEMA Business School, University of South Florida and University of Bath - School of Management
Downloads 185 (171,099)
Citation 1

Abstract:

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earnings management, proximity to political power, political alignment, empirical financial accounting

3.

What You Measure is What You Get: The Effects of Accounting Standards Effects Studies

Gross, Christian und Königsgruber, Roland, What You Measure is What You Get: The Effects of Accounting Standards Effects Studies, Accounting in Europe, Vol. 9, Issue 2, 171-190, 2012.
Posted: 23 Jan 2014
Roland Koenigsgruber and Christian Gross
SKEMA Business School and University of Graz

Abstract:

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standard setting, accounting regulation