Joerg R. Werner

Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department

Professor of Accounting

Adickesallee 32-34

Frankfurt , 60322

Germany

SCHOLARLY PAPERS

13

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3,811

SSRN CITATIONS
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Top 31,941

in Total Papers Citations

8

CROSSREF CITATIONS

13

Scholarly Papers (13)

Does Compliance with the German Corporate Governance Code Have an Impact on Stock Valuation? An Empirical Analysis

University of Bremen Working Paper
Number of pages: 23 Posted: 29 Nov 2004
Jochen Zimmermann, Igor Goncharov and Joerg R. Werner
University of Bremen - Faculty of Business Studies and Economics, Lancaster University - Department of Accounting and Finance and Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department
Downloads 1,000 (22,533)
Citation 8

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Corporate governane, value relevance, Germany, code of conduct

Does Compliance with the German Corporate Governance Code have an Impact on Stock Valuation? An Empirical Analysis

Corporate Governance: An International Review, Vol. 14, No. 5, pp. 432-445, September 2006
Number of pages: 14 Posted: 17 Sep 2006
Igor Goncharov, Joerg R. Werner and Jochen Zimmermann
Lancaster University - Department of Accounting and Finance, Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department and University of Bremen - Faculty of Business Studies and Economics
Downloads 30 (502,695)
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2.

Reassessing the Role of Book-Tax Conformity

Number of pages: 45 Posted: 28 Mar 2007 Last Revised: 23 Apr 2009
Igor Goncharov and Joerg R. Werner
Lancaster University - Department of Accounting and Finance and Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department
Downloads 659 (40,969)
Citation 4

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Consolidation, Accounting Conservatism, Book-Tax Conformity, Legal System

3.

Competing Accounting Treatments for Emission Rights: A Capital Market Perspective

Number of pages: 54 Posted: 08 Jan 2009 Last Revised: 14 Jun 2009
Stefan Veith, Joerg R. Werner and Jochen Zimmermann
University of Bremen - Faculty of Business Studies and Economics, Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department and University of Bremen - Faculty of Business Studies and Economics
Downloads 474 (62,532)
Citation 2

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Market valuation, emission rights, emission trade, accounting choices, gross and net approaches, fair value

4.

Why do Firms Resist Individualized Disclosure of Management Remuneration?

Number of pages: 36 Posted: 13 Apr 2010 Last Revised: 13 Oct 2012
Joerg-Markus Hitz and Joerg R. Werner
University of Goettingen and Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department
Downloads 391 (78,683)
Citation 3

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Voluntary disclosure, executive compensation, Germany, corporate governance

5.

Legislative Demands and Economic Realities: Company and Group Accounts Compared

Number of pages: 46 Posted: 31 Jan 2006 Last Revised: 24 Mar 2008
Igor Goncharov, Joerg R. Werner and Jochen Zimmermann
Lancaster University - Department of Accounting and Finance, Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department and University of Bremen - Faculty of Business Studies and Economics
Downloads 381 (81,138)
Citation 1

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consolidation, earnings quality, harmonization, company law, book-tax conformity

6.

Financial Statement Error Findings and Auditor Reputation: Evidence from the German Enforcement Regime

Number of pages: 35 Posted: 31 Mar 2014
Elisabeth Kläs and Joerg R. Werner
Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department and Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department
Downloads 218 (147,129)
Citation 1

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Auditing, Reputation, Event Study, Enforcement

7.

Conditional Conservatism, Debt Markets and Financial Structure: Further Evidence from the United Kingdom

Number of pages: 25 Posted: 27 Dec 2009
Jan Hendrik Hammermeister and Joerg R. Werner
University of Bremen - Faculty of Business Studies and Economics and Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department
Downloads 200 (159,545)

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Accounting Conservatism, Legal Systems, Financial Markets, Financial Structure, Bond Markets

8.

Earnings Management to Avoid Additional Disclosures: Evidence from Germany

Number of pages: 40 Posted: 21 Jun 2013 Last Revised: 09 Jan 2014
Joerg R. Werner and Hanno Dachwitz
Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department and Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department
Downloads 178 (177,347)

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Earnings Management, Disclosure Resistance, Disclosure Regulation, Firm Size Thresholds

9.

Comparative Value Relevance Studies: Country Differences versus Specification Effects

Number of pages: 43 Posted: 19 Dec 2009 Last Revised: 13 Oct 2012
Stefan Veith and Joerg R. Werner
University of Bremen - Faculty of Business Studies and Economics and Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department
Downloads 117 (249,179)

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Value Relevance, Market Efficiency, Cross-Country Comparison

10.

Strategic News Disclosure Before Index Recompositions

Number of pages: 38 Posted: 04 Jun 2016
Elisabeth Kläs, Joerg R. Werner and Christian Wilk
Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department, Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department and Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department
Downloads 84 (310,639)

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Strategic Disclosure, Russell Index Recomposition, Regression Discontinuity, Passive Investors, Front Running

11.

For Better or for Worse? The Economic Consequences of Frequent Accounting Standard Changes

Number of pages: 41 Posted: 06 Mar 2018
Melanie Demirtas and Joerg R. Werner
Georgetown University McDonough School of Business and Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department
Downloads 79 (322,222)

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Accounting, Standard Setting, Economic Consequences

12.

New Governance Modes for Germany's Financial Reporting System: Another Retreat of the Nation State?

Socio-Economic Review, Vol. 5, No. 3, pp. 437-465, 2007
Posted: 10 Jul 2008
Philipp B. Volmer, Joerg R. Werner and Jochen Zimmermann
University of Bremen - Faculty of Business Studies and Economics, Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department and University of Bremen - Faculty of Business Studies and Economics

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Governance, socio-economics, financial markets, Germany, capitalist systems, accounting

13.

Economic Consequences of Emission Trading Schemes: Evidence from the European Power Sector

Energy Economics, Vol. 31, No. 4, pp. 605-613, 2009
Posted: 15 Jan 2008 Last Revised: 03 Dec 2009
Stefan Veith, Joerg R. Werner and Jochen Zimmermann
University of Bremen - Faculty of Business Studies and Economics, Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department and University of Bremen - Faculty of Business Studies and Economics

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Emission trade, Emission rights, CAPM, Electricity industry