Ralf Ewert

University of Graz - Institute of Accounting and Auditing

Head of the Department of Accounting and Auditing

Universitaetsstr. 15/F1

Graz, A-8010

Austria

http://www.uni-graz.at/iuwp/

SCHOLARLY PAPERS

10

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CITATIONS
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7

Scholarly Papers (10)

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 (9,547)

Abstract:

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 1,073 (11,409)
Citation 5

Abstract:

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

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 (101,109)

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

4.

A Theory of Tax Avoidance -- Managerial Incentives for Tax Planning in a Multi-Task Principal-Agent Model

CESifo Working Paper Series No. 4851
Number of pages: 43 Posted: 09 Jul 2014
Ralf Ewert and Rainer Niemann
University of Graz - Institute of Accounting and Auditing and University of Graz, Center for Accounting Research
Downloads 185 (51,354)

Abstract:

tax avoidance, principal-agent theory, tax planning, multi-task models, corporate governance

5.

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 (99,863)

Abstract:

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

6.

Limited Liability, Asymmetric Taxation, and Risk Taking - Why Partial Tax Neutralities Can Be Harmful

CESifo Working Paper Series No. 3301
Number of pages: 31 Posted: 18 Jan 2011
Ralf Ewert and Rainer Niemann
University of Graz - Institute of Accounting and Auditing and University of Graz, Center for Accounting Research
Downloads 59 (291,243)
Citation 2

Abstract:

limited liability, loss-offset, tax neutrality, risk taking

7.

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 (550,765)
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Abstract:

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

8.

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 (120,463)

Abstract:

Enforcement; Financial reporting quality; Earnings quality; Auditing.

9.

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

10.

Determinants of Bank Lending Performance in Germany

Schmalenbach Business Review (SBR), Vol. 52, October 2000
Posted: 25 Jun 2002
Ralf Ewert, Andrea Szczesny and Gerald Schenk
University of Graz - Institute of Accounting and Auditing, University of Wuerzburg - Business Administration & Economics and Berufsakademie Heidenheim

Abstract: