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 1,566 (10,575)

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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 1,467 (11,714)
Citation 5

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

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 681 (36,308)

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

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 354 (81,872)

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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 277 (107,763)

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

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 274 (108,491)

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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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Accounting quality, Discretionary accruals, Earnings attributes, Earnings quality, Earnings smoothing, Value relevance

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 73 (315,927)
Citation 2

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

8.

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 (637,123)
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Academic research, Accounting standards, Earnings quality, Effects of standards, Post‐implementation review

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

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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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