Christoph Pelger

University of Innsbruck

Universitätsstraße 15

Innsbruck, Innsbruck 6020

Austria

  • University of Innsbruck

SCHOLARLY PAPERS

7

DOWNLOADS

279

SSRN CITATIONS

1

CROSSREF CITATIONS

1

Scholarly Papers (7)

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1.

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Austria and Germany

Accounting in Europe, 14 (2017) 1, pp. 13-28, doi: 10.1080/17449480.2017.1298139
Number of pages: 25 Posted: 08 Mar 2017 Last Revised: 18 Apr 2019
Rolf Uwe Fülbier, Christoph Pelger, Evamaria Kuntner and Marcus Bravidor
University of Bayreuth, University of Innsbruck, University of Innsbruck and Heinrich Heine University Düsseldorf
Downloads 126 (342,105)

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Internationalisation; Harmonization; Accounting Traditions; Contracting; Germany; Austria; IFRS; EU Accounting Directive 2013/34/EU

2.

Deferred Compensation, Managerial Retirement, and the Stewardship Perspective of Financial Accounting

Number of pages: 33 Posted: 18 Aug 2014 Last Revised: 07 Feb 2020
Christoph Pelger and Ulrich Schäfer
University of Innsbruck and University of Zurich
Downloads 91 (428,141)

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deferred compensation, financial accounting, managerial retirement, stewardship

3.

Preparers' Construction of Users' Information Needs in Corporate Reporting: A Case Study

TRR 266 Accounting for Transparency Working Paper Series No. 56, European Accounting Review, Forthcoming
Number of pages: 54 Posted: 04 Aug 2021 Last Revised: 29 Jul 2022
Kathrin Oberwallner, Christoph Pelger and Thorsten Sellhorn
affiliation not provided to SSRN, University of Innsbruck and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 62 (530,651)

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annual report, corporate reporting, decision usefulness, institutional logics, users

4.

The Eternal Debate over Conservatism and Prudence: A Historical Perspective on the Conceptualization of Asymmetry in Financial Accounting Theory

Contemporary Accounting Research, Forthcoming
Posted: 09 Mar 2023
Selina Orthaus, Christoph Pelger and Christoph Kuhner
University of Cologne, University of Innsbruck and University of Cologne

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accounting history, asymmetry, conceptual framework, conservatism, financial accounting theory, prudence

5.

Maintaining the Universal Banking Model: An Institutional Theory Perspective on the Endogenization of a Transnational Post-Crisis Financial Market Reform

Posted: 06 Mar 2018
Margit Munzer and Christoph Pelger
Institut d'Administration des Entreprises de Lyon (IAE Lyon) and University of Innsbruck

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Banking Regulation, Endogenization, Institutional Maintenance, Institutional Theory

6.

Research Diversity in Accounting Doctoral Education: Survey Results from the German-Speaking Countries

Business Research, DOI: 10.1007/s40685-017-0046-y
Posted: 05 May 2017
Christoph Pelger and Markus Grottke
University of Innsbruck and Independent

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Accounting journals, Accounting research, Doctoral education, German-speaking countries, Research diversity, Research method

7.

Practices of Standard-Setting: An Analysis of the IASB's and FASB's Process of Identifying the Objective of Financial Reporting

Accounting, Organizations and Society, Vol. 50, 2016
Posted: 05 May 2017
Christoph Pelger
University of Innsbruck

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Conceptual framework, Decision usefulness, FASB, IASB, Power, Rationality, Standard-setting, Stewardship