Joerg-Markus Hitz

University of Goettingen

Profesor of Accounting and Auditing

Platz der Goettinger Sieben 3

D-37073 Goettingen

Germany

http://www.uni-goettingen.de/en/110622.html

SCHOLARLY PAPERS

14

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CITATIONS
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9

Scholarly Papers (14)

1.

Enforcement of Accounting Standards in Europe: Capital Market Based Evidence for the Two-Tier Mechanism in Germany

European Accounting Review, Forthcoming
Number of pages: 38 Posted: 28 Apr 2009 Last Revised: 10 Feb 2012
Joerg-Markus Hitz, Jürgen Ernstberger and Michael Stich
University of Goettingen, Technische Universität München and University of Regensburg
Downloads 1,702 (6,105)
Citation 8

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Enforcement, IFRS, accounting quality, restatements, regulation, Germany

2.

Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research

European Accounting Review, Vol. 22, Issue 1, pp. 1-37, 2013
Number of pages: 47 Posted: 29 Sep 2010 Last Revised: 22 Apr 2013
Ulf Brüggemann, Joerg-Markus Hitz and Thorsten Sellhorn
Humboldt University of Berlin - School of Business and Economics, University of Goettingen and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 1,537 (7,667)
Citation 1

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International accounting, IFRS adoption, economic consequences, contracting, regulation, review

3.

Market-Based Evidence on the Usefulness of Corporate Governance Ratings

Number of pages: 51 Posted: 18 Apr 2012 Last Revised: 17 Jun 2015
Joerg-Markus Hitz and Nico Lehmann
University of Goettingen and University of Goettingen
Downloads 494 (36,703)

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governance, CG rating technology, information intermediation, Tobin’s Q

4.

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 Fuelbier, Joerg-Markus Hitz and Thorsten Sellhorn
University of Bayreuth, University of Goettingen and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 343 (73,371)

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

5.

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 319 (68,226)

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Voluntary disclosure, executive compensation, Germany, corporate governance

6.

Why Do Firms Produce Erroneous IFRS Financial Statements?

Number of pages: 50 Posted: 16 May 2012
Jürgen Ernstberger, Joerg-Markus Hitz and Michael Stich
Technische Universität München, University of Goettingen and Friedrich-Alexander Universitaet Erlangen-Nuernberg
Downloads 272 (66,953)

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Enforcement, IFRS, accounting quality, restatements, regulation, Germany

7.

Market Reactions to the Regulation of Executive Compensation

European Accounting Review, Vol. 24 (4), pp. 659-684 (2015)
Number of pages: 49 Posted: 13 May 2014 Last Revised: 08 Jun 2016
Joerg-Markus Hitz and Stephanie Müller-Bloch
University of Goettingen and University of Goettingen
Downloads 194 (89,405)

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Executive compensation, regulation, corporate governance

8.

Information Versus Strategic Reporting: Determinants of the Disclosure of Pro Forma Earnings by Large German Corporations

Number of pages: 46 Posted: 08 Feb 2010
Joerg-Markus Hitz
University of Goettingen
Downloads 184 (115,187)

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9.

Why Do Firms Downlist? Evidence on the Costs of IFRS Compliance and Enforcement

Number of pages: 49 Posted: 05 Dec 2014 Last Revised: 08 Jun 2016
Joerg-Markus Hitz and Stephanie Müller-Bloch
University of Goettingen and University of Goettingen
Downloads 131 (75,894)

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IFRS, enforcement, bonding, going dark, downlisting

10.

Empirical Evidence on the Role of Proxy Advisors in European Capital Markets

European Accounting Review, Forthcoming
Number of pages: 46 Posted: 01 Jul 2015 Last Revised: 08 Mar 2017
Joerg-Markus Hitz and Nico Lehmann
University of Goettingen and University of Goettingen
Downloads 53 (103,584)

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Information intermediaries, proxy voting advisory, corporate governance

11.

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

Abacus, Vol. 45, No. 4, pp. 455-492, December 2009
Number of pages: 38 Posted: 01 Dec 2009
Rolf Uwe Fuelbier, Joerg-Markus Hitz and Thorsten Sellhorn
University of Bayreuth, University of Goettingen and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 1 (559,185)
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12.

Real Effects in Anticipation of Mandatory Disclosures: Evidence from the European Union’s CSR Directive

Number of pages: 44 Posted: 11 Sep 2017 Last Revised: 05 Nov 2017
Peter Fiechter, Joerg-Markus Hitz and Nico Lehmann
University of Neuchatel - Institute of Financial Analysis, University of Goettingen and University of Goettingen
Downloads 0 (216,361)

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corporate social responsibility (CSR), disclosure regulation, real effects, stakeholder reactions

13.

Identifying Consequences of Mandatory IFRS Adoption: The Role of Selection Effects

Number of pages: 61 Posted: 02 Aug 2016 Last Revised: 27 Mar 2017
Joerg-Markus Hitz, Sebastian Kaumanns and Nico Lehmann
University of Goettingen, University of Goettingen and University of Goettingen
Downloads 0 (138,767)

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Mandatory IFRS adoption, delistings, downlistings, oupt-outs, sample selection, correlated omitted variable, Worldscope

14.

The Decision Usefulness of Fair Value Accounting - A Theoretical Perspective

European Accounting Review, Vol. 16, No. 2, 2007
Posted: 05 Oct 2007
Joerg-Markus Hitz
University of Goettingen

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fair value accounting, earnings volatility