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/

  • University of Graz - Institute of Accounting and Auditing

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    • Tel: +43 (0) 316 380-3470
    • Fax: +43 (0) 316 380-9540
SCHOLARLY PAPERS

10

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6,318

TOTAL CITATIONS
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Top 19,683

in Total Papers Citations

58

Scholarly Papers (10)

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1.

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 2,162 (15,217)
Citation 25

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

2.

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 1,800 (20,369)
Citation 13

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earnings quality, earnings management, accounting standards, value relevance, earnings response coefficient

3.

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 977 (50,046)
Citation 4

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

4.

Effects of Increasing Enforcement on Financial Reporting Quality and Audit Quality

Downloads 559 (104,155)
Citation 10

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 559 (102,811)
Citation 10

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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

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 352 (179,149)
Citation 1

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

6.

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 347 (182,023)

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Earnings quality, earnings attributes, accounting quality, value relevance, earnings smoothing, discretionary accruals

7.

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 121 (484,916)
Citation 5

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

8.

Motivating Managers to Invest in Accounting Quality: The Role of Conservative Accounting

Contemporary Accounting Research, Forthcoming
Posted: 08 Feb 2021
Ralf Ewert and Alfred Wagenhofer
University of Graz - Institute of Accounting and Auditing and University of Graz

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accounting quality, management incentives, conservatism, internal controls

9.

Economic Effects of Tightening Accounting Standards to Restrict Earnings Management

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

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 Würzburg - Business Administration & Economics and Berufsakademie Heidenheim

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