Alfred Wagenhofer

University of Graz

Professor of Accounting

Austria

SCHOLARLY PAPERS

16

DOWNLOADS
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7,357

CITATIONS
Rank 6,586

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Top 6,586

in Total Papers Citations

75

Scholarly Papers (16)

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 1,238 (9,591)

Abstract:

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

2.

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 1,217 (10,291)
Citation 13

Abstract:

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

3.

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 1,073 (11,433)
Citation 5

Abstract:

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

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 781 (20,767)
Citation 1

Abstract:

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

Accrual-Based Compensation, Depreciation and Investment Decisions

Number of pages: 42 Posted: 07 Nov 1999
Alfred Wagenhofer
University of Graz
Downloads 697 (29,151)
Citation 20

Abstract:

Accrual-Based Compensation, Depreciation and Investment Decisions

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

Abstract:

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

6.
Downloads 684 ( 30,401)
Citation 15

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 684 (29,921)
Citation 15

Abstract:

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

Abstract:

Conservatism, Impairment, Debt contracting, Asset measurement

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 251 (101,849)

Abstract:

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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Abstract:

Accounting quality, Discretionary accruals, Earnings attributes, Earnings quality, Earnings smoothing, Value relevance

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 114 (100,599)

Abstract:

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

9.

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 45 (187,236)

Abstract:

Research opportunities, regulatory change, performance measures, compensation

10.

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 39 (364,573)
Citation 20
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Abstract:

11.

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 (554,180)
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Abstract:

Academic research, Accounting standards, Earnings quality, Effects of standards, Post‐implementation review

12.

Capacity Planning Under Uncertainty and the Cost of Capital

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

Abstract:

Capital Budgeting, Pricing, Cost of Capital, Capacity Planning

13.

Effects of Increasing Enforcement on Firm Value and Financial Reporting Quality

Number of pages: 64 Posted: 28 Jul 2016 Last Revised: 14 Aug 2016
Ralf Ewert and Alfred Wagenhofer
University of Graz - Institute of Accounting and Auditing and University of Graz
Downloads 0 (118,530)

Abstract:

Enforcement; Financial reporting quality; Earnings quality; Auditing.

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
Downloads 0
Citation 1
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Abstract:

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

Abstract:

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

15.

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

Abstract:

Accounting standards, earnings management, earnings quality, standard setting

16.

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

Abstract: