David Windisch

University of Graz - Center for Accounting Research

Universitaetsstrasse 15 / FE

A-8010 Graz, 8010

Austria

  • University of Graz - Center for Accounting Research

SCHOLARLY PAPERS

3

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984

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4

Scholarly Papers (3)

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1.

Investment Dynamics and Earnings-Return Properties: A Structural Approach

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Investment Dynamics and Earnings-Return Properties: A Structural Approach

Journal of Accounting Research, Forthcoming
Number of pages: 75 Posted: 12 Jan 2017 Last Revised: 10 Jan 2019
Matthias Breuer and David Windisch
Columbia University and University of Graz - Center for Accounting Research
Downloads 687 (35,559)
Citation 3

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dynamic investment, earnings, returns, conservatism, earnings-response coefficient, uncertainty

Investment Dynamics and Earnings-Return Properties: A Structural Approach

Journal of Accounting Research, Vol. 57, No. 3, 2019
Posted: 03 Jul 2019
Matthias Breuer and David Windisch
Columbia University and University of Graz - Center for Accounting Research

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dynamic investment; conservatism; earnings-return relation

2.

Managerial Discretion in Accruals and Informational Efficiency

Downloads 297 (100,515)
Citation 1

Managerial Discretion in Accruals and Informational Efficiency

Journal of Business, Finance & Accounting (JBFA), Forthcoming
Number of pages: 66 Posted: 24 Oct 2012 Last Revised: 21 Mar 2017
Pietro Perotti and David Windisch
University of Bath - School of Management and University of Graz - Center for Accounting Research
Downloads 296 (100,356)
Citation 1

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Managerial discretion, Discretionary accruals, Informational efficiency, Stock return variance ratios

Managerial Discretion in Accruals and Informational Efficiency

Journal of Business Finance & Accounting, Vol. 44, Issue 3-4, pp. 375-416, 2017
Number of pages: 42 Posted: 25 Apr 2017
Pietro Perotti and David Windisch
University of Bath - School of Management and University of Graz - Center for Accounting Research
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managerial discretion, abnormal accruals, informational efficiency, stock return variance ratios

3.

Does European Union Policy Making Explain Accounting Choices? An Empirical Analysis of the Effects of Investigations by the Directorate General for Competition on Accounting Choices

Journal of Management & Governance 18 (3), 2014, p. 717–731.
Posted: 23 Jan 2014 Last Revised: 11 Feb 2017
Roland Koenigsgruber and David Windisch
SKEMA Business School and University of Graz - Center for Accounting Research

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political costs, earnings management, antitrust, competition policy