Rolf Uwe Fülbier

University of Bayreuth

Department of Law and Economics

Universitätsstraße 30

Bayreuth, 95447

Germany

http://www.irl.uni-bayreuth.de

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SCHOLARLY PAPERS

11

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SSRN CITATIONS
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Top 23,661

in Total Papers Citations

35

CROSSREF CITATIONS

6

Scholarly Papers (11)

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1.

Impact of Lease Capitalization on Financial Ratios of Listed German Companies

Downloads 3,656 ( 4,738)
Citation 3

Impact of Lease Capitalization on Financial Ratios of Listed German Companies

Number of pages: 29 Posted: 25 Jul 2006
Rolf Uwe Fülbier, Jorge Lirio Silva and Marc Henrik Pferdehirt
University of Bayreuth, University of Southampton - School of Social Sciences and affiliation not provided to SSRN
Downloads 2,277 (10,018)
Citation 2

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leases, constructive capitalization, off-balance sheet, Tweedie approach

Impact of Lease Capitalization on Financial Ratios of Listed German Companies

Schmalenbach Business Review, Vol. 60, April 2008
Number of pages: 24 Posted: 07 Oct 2008 Last Revised: 01 Nov 2008
Rolf Uwe Fülbier, Jorge Lirio Silva and Marc Henrik Pferdehirt
University of Bayreuth, University of Southampton - School of Social Sciences and affiliation not provided to SSRN
Downloads 1,379 (21,896)
Citation 2

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Constructive Capitalization, Creditstats, Leases, Off-balance-sheet Debt, Operating Leases, Tweedie Approach

2.

International Differences in Conditional Conservatism: The Role of Unconditional Conservatism and Income Smoothing

Downloads 1,906 (13,579)

International Differences in Conditional Conservatism: The Role of Unconditional Conservatism and Income Smoothing

Number of pages: 53 Posted: 05 Aug 2005
Joachim Gassen, Rolf Uwe Fülbier and Thorsten Sellhorn
Humboldt University of Berlin - School of Business and Economics, University of Bayreuth and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 1,906 (13,325)
Citation 17

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conservatism, income smoothing, contracting, earnings timeliness, market-to-book ratio, earnings attributes

International Differences in Conditional Conservatism - the Role of Unconditional Conservatism and Income Smoothing

European Accounting Review (Special Issue on Conservatism in Accounting), Vol. 15, No. 4, 2006
Posted: 31 Aug 2006
Joachim Gassen, Rolf Uwe Fülbier and Thorsten Sellhorn
Humboldt University of Berlin - School of Business and Economics, University of Bayreuth and Ludwig-Maximilians-Universitaet (LMU) Munich

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Conservatism, income smoothing, contracting, earnings timeliness, market-to-book

3.

Approaches to Accounting Research - Evidence from EAA Annual Congresses

Number of pages: 37 Posted: 10 May 2007 Last Revised: 02 Feb 2009
Rolf Uwe Fülbier and Thorsten Sellhorn
University of Bayreuth and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 1,383 (22,199)
Citation 3

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Methodology, accounting research, normative, positive, research objective, descriptive, prescriptive

4.

Balancing Past and Present: Impact of Accounting Internationalization on German Accounting Regulation

Number of pages: 34 Posted: 16 Jan 2013 Last Revised: 10 May 2015
Rolf Uwe Fülbier and Malte Klein
University of Bayreuth and University of Bayreuth
Downloads 973 (36,998)
Citation 1

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Germany, German accounting, HGB, Europe, code law, legal system, socioeconomic-environment, institutional settings, SME, accounting history

5.

Relevance of Academic Research and Researchers' Role in the IASB's Financial Reporting Standard Setting

Number of pages: 48 Posted: 02 Mar 2009
Rolf Uwe Fülbier, Joerg-Markus Hitz and Thorsten Sellhorn
University of Bayreuth, University of Goettingen and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 393 (117,524)
Citation 1

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IASB, IFRS, standard setting, academic research, value relevance, financial reporting

6.

Do Creditors Prefer Smooth Earnings? Evidence from European Private Firms

Journal of Intrernational Accounting Research, Forthcoming
Number of pages: 49 Posted: 16 Sep 2014 Last Revised: 31 Mar 2015
Joachim Gassen and Rolf Uwe Fülbier
Humboldt University of Berlin - School of Business and Economics and University of Bayreuth
Downloads 332 (141,627)
Citation 7

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earnings smoothness, private firms, creditors

7.

A Glance at German Financial Accounting Research between 1950 and 2005: A Publication and Citation Analysis

Schmalenbach Business Review, Vol. 63, pp. 2-33, January 2011
Number of pages: 32 Posted: 05 Jul 2011
Rolf Uwe Fülbier and Manuel Weller
University of Bayreuth and affiliation not provided to SSRN
Downloads 192 (242,799)
Citation 1

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accounting history, bibliometrics, citation analysis, german financial accounting research, Germany, publication analysis, VHB

8.

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 (343,149)

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

9.

Understanding and Improving the Language of Business – How Corporate Reporting Research Can Better Serve Business and Society

TRR 266 Accounting for Transparency Working Paper Series No. 97, 2022
Number of pages: 44 Posted: 03 Aug 2022 Last Revised: 06 Sep 2022
Rolf Uwe Fülbier and Thorsten Sellhorn
University of Bayreuth and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 83 (453,980)

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10.

Inside the Black Box of IASB Standard Setting: Evidence from Board Meeting Audio Playbacks on the Amendment of IAS 19 (2011)

Forthcoming, 'Accounting in Europe', A journal of the European Accounting Association DOI: 10.1080/17449480.2018.1501502
Number of pages: 57 Posted: 04 Feb 2019
Malte Klein and Rolf Uwe Fülbier
University of Bayreuth and University of Bayreuth
Downloads 82 (457,303)
Citation 1

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Due Process, Board Meetings, IASB, IAS 19, Group Decisions, Lobbying, Pensions, Standard Setting, Comment Letter, Staff, Audio Files

11.

Content and Context: ‘Fair’ Values in China

Accounting, Auditing & Accountability Journal 30(2): 352-376, 2017
Posted: 18 Apr 2018
Ferdinand Balfoort, Rachel F. Baskerville and Rolf Uwe Fülbier
Independent, Victoria University of Wellington - Te Herenga Waka - School of Accounting and Commercial Law and University of Bayreuth

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China, IFRS, IASB, Transaction Cost Economics, Relational Contracting, Guānxì