Alfred Wagenhofer

University of Graz

Professor of Accounting

Austria

SCHOLARLY PAPERS

19

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CITATIONS
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Top 4,494

in Total Papers Citations

121

Scholarly Papers (19)

1.

Accounting Standards, Earnings Management, and Earnings Quality

Number of pages: 60 Posted: 28 May 2012 Last Revised: 30 Apr 2013
Ralf Ewert and Alfred Wagenhofer
University of Graz - Institute of Accounting and Auditing and University of Graz
Downloads 1,568 (10,640)
Citation 17

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earnings quality, earnings management, accounting standards, value relevance, earnings response coefficient

2.

Earnings Quality Metrics and What They Measure

Number of pages: 62 Posted: 24 Oct 2010 Last Revised: 16 Aug 2011
Ralf Ewert and Alfred Wagenhofer
University of Graz - Institute of Accounting and Auditing and University of Graz
Downloads 1,469 (11,800)
Citation 11

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Earnings Quality, Accounting Quality, Value Relevance, Earnings Management, Discretionary Accruals

3.

Economic Consequences of Internet Financial Reporting

Schmalenbach Business Review, Vol. 55, pp. 262-279, October 2003
Number of pages: 18 Posted: 06 Jun 2004
Alfred Wagenhofer
University of Graz
Downloads 1,458 (11,930)
Citation 27

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Financial Reporting, Disclosure, Internet, Standardization, XBRL, Auditing

4.

Accounting Conservatism and Board Monitoring

AAA 2013 Management Accounting Section (MAS) Meeting Paper
Number of pages: 47 Posted: 12 Aug 2012 Last Revised: 08 Aug 2016
Yanmin Gao and Alfred Wagenhofer
City University of Hong Kong - College of Business and University of Graz
Downloads 951 (22,916)
Citation 2

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conservative accounting; corporate governance; board of directors; board monitoring; management retention

5.
Downloads 744 ( 32,388)

Optimal Impairment Rules

Number of pages: 39 Posted: 15 Jul 2008 Last Revised: 25 Feb 2009
Robert F. Göx and Alfred Wagenhofer
University of Zurich - Department of Business Administration (IBW) and University of Graz
Downloads 744 (31,904)
Citation 48

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Conservatism, Impairment, Debt contracting, Asset measurement, Accounting information

Optimal Impairment Rules

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 28 Apr 2009
Robert F. Göx and Alfred Wagenhofer
University of Zurich - Department of Business Administration (IBW) and University of Graz

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Conservatism, Impairment, Debt contracting, Asset measurement

Accrual-Based Compensation, Depreciation and Investment Decisions

Number of pages: 42 Posted: 07 Nov 1999
Alfred Wagenhofer
University of Graz
Downloads 706 (34,254)
Citation 25

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Accrual-Based Compensation, Depreciation and Investment Decisions

European Accounting Review, Vol. 12, No. 2, 2003
Posted: 02 Jun 2003
Alfred Wagenhofer
University of Graz

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performance evaluation, accruals, depreciation, investment incentives, optimal contracts, multi-action agency model

Effects of Increasing Enforcement on Financial Reporting Quality and Audit Quality

Number of pages: 62 Posted: 28 Jul 2016 Last Revised: 18 Nov 2018
Ralf Ewert and Alfred Wagenhofer
University of Graz - Institute of Accounting and Auditing and University of Graz
Downloads 375 (76,703)
Citation 3

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Earnings Management, Enforcement, Auditing, Financial Reporting Quality, Audit Quality

Effects of Increasing Enforcement on Financial Reporting Quality and Audit Quality

Journal of Accounting Research, Vol. 57, No. 1, 2019
Posted: 13 Jun 2019
Ralf Ewert and Alfred Wagenhofer
University of Graz - Institute of Accounting and Auditing and University of Graz

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earnings management; enforcement; auditing; financial reporting quality; audit quality

8.

Why More Forward-Looking Accounting Standards Can Reduce Financial Reporting Quality

European Accounting Review, Forthcoming
Number of pages: 41 Posted: 20 Apr 2015
Ralf Ewert and Alfred Wagenhofer
University of Graz - Institute of Accounting and Auditing and University of Graz
Downloads 279 (107,544)
Citation 2

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Accounting standards, information content of financial reports, earnings quality, earnings management, accounting smoothing.

Economic Relations Among Earnings Quality Measures

Abacus, Forthcoming
Number of pages: 62 Posted: 30 Jun 2015
Ralf Ewert and Alfred Wagenhofer
University of Graz - Institute of Accounting and Auditing and University of Graz
Downloads 275 (108,730)

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Earnings quality, earnings attributes, accounting quality, value relevance, earnings smoothing, discretionary accruals

Economic Relations Among Earnings Quality Measures

Abacus, Vol. 51, Issue 3, pp. 311-355, 2015
Number of pages: 45 Posted: 03 Sep 2015
Ralf Ewert and Alfred Wagenhofer
University of Graz - Institute of Accounting and Auditing and University of Graz
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Accounting quality, Discretionary accruals, Earnings attributes, Earnings quality, Earnings smoothing, Value relevance

10.

Commentary: Exploiting Regulatory Changes for Research in Management Accounting

Management Accounting Research, Forthcoming
Number of pages: 17 Posted: 24 Aug 2015
Alfred Wagenhofer
University of Graz
Downloads 141 (202,874)
Citation 2

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Research opportunities, regulatory change, performance measures, compensation

11.

Corporate Fraud Deterrence: Strategic Incentives in Public Enforcement and the Dual Role of Investor Litigation

Number of pages: 44 Posted: 24 May 2018 Last Revised: 13 Aug 2018
Stefan Schantl and Alfred Wagenhofer
The University of Melbourne - Department of Accounting and University of Graz
Downloads 121 (228,671)

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Fraud, investor protection, enforcement, litigation, reputation

12.

Optimal Internal Control Regulation

Number of pages: 45 Posted: 12 Feb 2018
Stefan Schantl and Alfred Wagenhofer
The University of Melbourne - Department of Accounting and University of Graz
Downloads 76 (310,370)

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Internal controls, internal control standards, compliance, enforcement, regulation, financial reporting quality

13.

Principles- Versus Rules-Based Accounting Standards: The Fasb's Standard Setting Strategy

Abacus, Vol. 42, No. 2, pp. 165-188, June 2006
Number of pages: 24 Posted: 12 Jun 2006
George J. Benston, Michael Bromwich and Alfred Wagenhofer
Emory University - Department of Accounting, London School of Economics and University of Graz
Downloads 41 (414,945)
Citation 29
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14.

Conservatism in Debt Contracting: Theory and Empirical Evidence

Number of pages: 48 Posted: 03 Jul 2019
Fernando Penalva and Alfred Wagenhofer
IESE Business School - University of Navarra and University of Graz
Downloads 13 (598,975)

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accounting conservatism; debt contracting

15.

Using Academic Research for the Post‐Implementation Review of Accounting Standards: A Note

Abacus, Vol. 48, Issue 2, pp. 278-291, 2012
Number of pages: 14 Posted: 03 Jun 2012
Ralf Ewert and Alfred Wagenhofer
University of Graz - Institute of Accounting and Auditing and University of Graz
Downloads 1 (642,869)
Citation 12
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Academic research, Accounting standards, Earnings quality, Effects of standards, Post‐implementation review

16.

Capacity Planning Under Uncertainty and the Cost of Capital

Journal of Management Accounting Research, Forthcoming
Posted: 17 Jul 2017
David Johnstone and Alfred Wagenhofer
University of Sydney Business School and University of Graz

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Capital Budgeting, Pricing, Cost of Capital, Capacity Planning

17.
Downloads 0 (661,060)
Citation 17

Earnings Quality Measures and Excess Returns

Journal of Business Finance & Accounting, Vol. 41, Issue 5-6, pp. 545-571, 2014
Number of pages: 27 Posted: 26 Jul 2014
Pietro Perotti and Alfred Wagenhofer
University of Bath - School of Management and University of Graz
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Citation 17
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earnings quality, excess returns, abnormal returns, accruals quality, smoothing, value relevance

Earnings Quality Measures and Excess Returns

Journal of Business Finance and Accounting, Forthcoming
Posted: 26 Jan 2014
Pietro Perotti and Alfred Wagenhofer
University of Bath - School of Management and University of Graz

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earnings quality, excess returns, abnormal returns, accruals quality, smoothing, value relevance

18.

Economic Effects of Tightening Accounting Standards to Restrict Earnings Management

Accounting Review, October 2005
Posted: 09 Jun 2005
Ralf Ewert and Alfred Wagenhofer
University of Graz - Institute of Accounting and Auditing and University of Graz

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Accounting standards, earnings management, earnings quality, standard setting

19.

The Value of Distorting Overhead Cost Allocations in an Agency Setting

MANAGEMENT ACCOUNTING RESEARCH, Vol 7, No 4, December 1996
Posted: 13 Nov 1996
Alfred Wagenhofer
University of Graz

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