Alfred Wagenhofer

University of Graz

Professor of Accounting

Austria

SCHOLARLY PAPERS

19

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Top 5,185

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8,663

SSRN CITATIONS
Rank 7,388

SSRN RANKINGS

Top 7,388

in Total Papers Citations

47

CROSSREF CITATIONS

109

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 1,614 (11,463)
Citation 9

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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 1,543 (12,249)
Citation 24

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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 1,475 (13,186)
Citation 1

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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 976 (24,658)
Citation 3

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

5.
Downloads 767 ( 34,558)

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 767 (34,043)
Citation 24

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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 710 (37,819)
Citation 15

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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 409 (76,640)
Citation 6

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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 290 (113,821)
Citation 1

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

9.
Downloads 289 (114,217)
Citation 1

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 289 (113,587)

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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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Citation 1
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Accounting quality, Discretionary accruals, Earnings attributes, Earnings quality, Earnings smoothing, Value relevance

10.

Deterrence of Financial Misreporting When Public and Private Enforcement Strategically Interact

Journal of Accounting and Economics (Forthcoming)
Number of pages: 52 Posted: 24 May 2018 Last Revised: 27 Feb 2020
Stefan Schantl and Alfred Wagenhofer
The University of Melbourne - Department of Accounting and University of Graz
Downloads 157 (203,763)
Citation 2

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Accounting manipulation; deterrence; public enforcement; investor litigation; litigation risk

11.

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 146 (216,368)

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Research opportunities, regulatory change, performance measures, compensation

12.

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 131 (235,848)

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accounting conservatism; debt contracting

13.

Optimal Internal Control Regulation: Standards, Penalties, and Leniency in Enforcement

Number of pages: 34 Posted: 12 Feb 2018 Last Revised: 22 Jun 2020
Stefan Schantl and Alfred Wagenhofer
The University of Melbourne - Department of Accounting and University of Graz
Downloads 114 (261,499)

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internal controls; compliance; enforcement; regulation; accounting manipulation

14.

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 (453,274)
Citation 4
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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 (700,957)
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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

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 2
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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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