Florian Eugster

University of St. Gallen - Institute of Accounting, Control and Auditing

Associate Professor

St.Gallen, 9000

Switzerland

Swiss Finance Institute

c/o University of Geneva

40, Bd du Pont-d'Arve

CH-1211 Geneva 4

Switzerland

  • University of St. Gallen - Institute of Accounting, Control and Auditing

  • Swiss Finance Institute

SCHOLARLY PAPERS

8

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SSRN CITATIONS
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Top 45,699

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16

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1

Scholarly Papers (8)

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1.

Value Reporting and Firm Performance

Forthcoming, Journal of International Accounting, Auditing and Taxation
Number of pages: 66 Posted: 06 Jul 2011 Last Revised: 20 May 2020
Florian Eugster and Alexander F. Wagner
University of St. Gallen - Institute of Accounting, Control and Auditing and University of Zurich - Department of Banking and Finance
Downloads 1,187 (31,074)
Citation 3

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corporate disclosure quality, integrated reporting, firm value, operating performance, value reporting

2.

Do Firms Walk the Climate Talk?

Swiss Finance Institute Research Paper No. 22-14
Number of pages: 8 Posted: 07 Feb 2022 Last Revised: 29 Aug 2023
Michał Dzieliński, Florian Eugster, Emma Sjöström and Alexander F. Wagner
Stockholm Business School, Stockholm University, University of St. Gallen - Institute of Accounting, Control and Auditing, Stockholm School of Economics and University of Zurich - Department of Banking and Finance
Downloads 793 (54,634)
Citation 1

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climate talk, earnings calls, sustainability, CO2 emissions, greenwashing

3.

Earning Investor Trust: The Role of Past Earnings Management

Journal of Business Finance and Accounting, ECGI - Finance Working Paper No. 530/2017, Swiss Finance Institute Research Paper No. 17-31
Number of pages: 68 Posted: 01 May 2017 Last Revised: 11 Jun 2020
Florian Eugster and Alexander F. Wagner
University of St. Gallen - Institute of Accounting, Control and Auditing and University of Zurich - Department of Banking and Finance
Downloads 432 (116,867)
Citation 1

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earnings management, earnings response, credibility, trust

4.

Endogeneity and the Dynamics of Voluntary Disclosure Quality: Is There Really an Effect on the Cost of Equity Capital?

Downloads 309 (169,253)

Endogeneity and the Dynamics of Voluntary Disclosure Quality: Is There Really an Effect on the Cost of Equity Capital?

Number of pages: 66 Posted: 16 Jan 2014 Last Revised: 20 Aug 2018
Florian Eugster
University of St. Gallen - Institute of Accounting, Control and Auditing
Downloads 309 (168,175)
Citation 5

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Voluntary Disclosure Quality, Cost of Equity Capital, Dynamic Panel System GMM Estimation, Dynamic Endogeneity

Endogeneity and the Dynamics of Voluntary Disclosure Quality: Is There Really an Effect on the Cost of Equity Capital?

Contemporary Accounting Research, Forthcoming
Posted: 23 Feb 2020
Florian Eugster
University of St. Gallen - Institute of Accounting, Control and Auditing

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voluntary disclosure quality, cost of equity capital, Dynamic Panel System GMM Estimation, Dynamic Endogeneity

5.

Corporate Green Bonds: The Role of External Reviews for Investment Greenness and Disclosure Quality

Swiss Finance Institute Research Paper No. 23-33
Number of pages: 47 Posted: 22 Apr 2023 Last Revised: 26 May 2023
Tami Dinh, Florian Eugster and Anna Husmann
University of St. Gallen, Institute of Accounting, Control, Auditing, University of St. Gallen - Institute of Accounting, Control and Auditing and University of St. Gallen, Institute of Accounting, Control and Auditing
Downloads 227 (230,562)

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Green Bonds, External Review, Assurance, Sustainable Investments, Disclosure Quality

6.

Annual Report Narratives and the Cost of Equity Capital: U.K. Evidence of a U-Shaped Relation

Forthcoming, European Accounting Review
Number of pages: 52 Posted: 05 Aug 2019 Last Revised: 16 Dec 2019
Vasiliki E. Athanasakou, Florian Eugster, Thomas Schleicher and Martin Walker
Saint Mary's University, Canada - Sobey School of Business, University of St. Gallen - Institute of Accounting, Control and Auditing, The University of Manchester - Manchester Business School and The University of Manchester - Manchester Business School
Downloads 115 (407,226)
Citation 2

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Clutter, Cost of Equity Capital, Disclosure Optimum, Learning Effects, Narratives, U-Shaped Relation

7.

Passive Investors and Audit Quality: Evidence from the U.S.

Forthcoming in European Accounting Review.
Number of pages: 45 Posted: 15 Oct 2022
Ting Dong, Florian Eugster and Antonio B. Vazquez
Stockholm School of Economics, University of St. Gallen - Institute of Accounting, Control and Auditing and Stockholm School of Economics
Downloads 91 (478,471)

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auditing, passive ownership, Russel index

8.

Managerial Extraversion and Corporate Voluntary Disclosure

Swiss Finance Institute Research Paper No. 23-75
Number of pages: 52 Posted: 05 Sep 2023
Florian Eugster, Jenni Kallunki, Juha-Pekka Kallunki and Henrik Nilsson
University of St. Gallen - Institute of Accounting, Control and Auditing, University of Oulu - Department of Economics, Accounting and Finance, University of Oulu - Department of Economics, Accounting and Finance and Stockholm School of Economics - Department of Accounting
Downloads 66 (575,684)

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extraversion, disclosure, managerial traits