Roland Koenigsgruber

SKEMA Business School

Lille

France

SCHOLARLY PAPERS

8

DOWNLOADS

365

SSRN CITATIONS

1

CROSSREF CITATIONS

0

Scholarly Papers (8)

1.

The Financial Reporting Consequences of Proximity to Political Power

Gross, C., Königsgruber, R., Pantzalis, C., & Perotti, P. (2016). The financial reporting consequences of proximity to political power. Journal of Accounting and Public Policy, 35(6), 609-634.
Number of pages: 45 Posted: 15 May 2015 Last Revised: 11 Jun 2019
University of Graz, SKEMA Business School, University of South Florida and University of Bath - School of Management
Downloads 185 (171,605)
Citation 1

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earnings management, proximity to political power, political alignment, empirical financial accounting

2.

An Economic Analysis of Cross-Listing Decisions and Their Impact on Earnings Quality

Schmalenbach Business Review, Vol. 61, pp. 310-330, July 2009
Number of pages: 21 Posted: 03 Dec 2009
Roland Koenigsgruber
SKEMA Business School
Downloads 180 (175,880)

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Analytical Accounting, Cross-Listing, Earnings Management, Earnings Quality, Enforcement

3.

What You Measure is What You Get: The Effects of Accounting Standards Effects Studies

Gross, Christian und Königsgruber, Roland, What You Measure is What You Get: The Effects of Accounting Standards Effects Studies, Accounting in Europe, Vol. 9, Issue 2, 171-190, 2012.
Posted: 23 Jan 2014
Roland Koenigsgruber and Christian Gross
SKEMA Business School and University of Graz

Abstract:

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standard setting, accounting regulation

4.

Does European Union Policy Making Explain Accounting Choices? An Empirical Analysis of the Effects of Investigations by the Directorate General for Competition on Accounting Choices

Journal of Management & Governance 18 (3), 2014, p. 717–731.
Posted: 23 Jan 2014 Last Revised: 11 Feb 2017
Roland Koenigsgruber and David Windisch
SKEMA Business School and University of Amsterdam

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political costs, earnings management, antitrust, competition policy

5.

Earnings Management and Participation in Accounting Standard-Setting

Central European Journal of Operations Research, Forthcoming
Posted: 23 Jan 2014
Roland Koenigsgruber and Stefan Palan
SKEMA Business School and University of Graz

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Accounting standard setting, Participation, Compliance, Experimental research

6.

Expertise-Based Lobbying and Accounting Regulation

Königsgruber, Roland, Expertise-based lobbying and accounting regulation, Journal of Management and Governance, Vol. 17, 1009–1025, 2013.
Posted: 23 Jan 2014
Roland Koenigsgruber
SKEMA Business School

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lobbying, accounting regulation, expertise provision, analytical model

7.

Capital Allocation Effects of Financial Reporting Regulation and Enforcement

European Accounting Review, Volume 21, Issue 2 (2012), 283-296
Posted: 14 Nov 2010 Last Revised: 14 Nov 2012
Roland Koenigsgruber
SKEMA Business School

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accounting regulation, enforcement, earnings management, earnings quality, capital allocation, analytical accounting

8.

A Political Economy of Accounting Standard Setting

Journal of Management and Governance, Vol. 14, No. 4, pp. 277-295
Posted: 28 May 2009 Last Revised: 22 Jan 2014
Roland Koenigsgruber
SKEMA Business School

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Accounting Standards, Regulation, Political Lobbying, Veto Players