Rolf Uwe Fuelbier

University of Bayreuth

Department of Law and Economics

Universitätsstraße 30

Bayreuth, 95447

Germany

http://www.irl.uni-bayreuth.de

SCHOLARLY PAPERS

11

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53

Scholarly Papers (11)

Impact of Lease Capitalization on Financial Ratios of Listed German Companies

Number of pages: 29 Posted: 25 Jul 2006
Rolf Uwe Fuelbier, Jorge Lirio Silva and Marc Henrik Pferdehirt
University of Bayreuth, University of Southampton - School of Social Sciences and affiliation not provided to SSRN
Downloads 2,116 (6,289)

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leases, constructive capitalization, off-balance sheet, Tweedie approach

Impact of Lease Capitalization on Financial Ratios of Listed German Companies

Schmalenbach Business Review, Vol. 60, April 2008
Number of pages: 24 Posted: 07 Oct 2008 Last Revised: 01 Nov 2008
Rolf Uwe Fuelbier, Jorge Lirio Silva and Marc Henrik Pferdehirt
University of Bayreuth, University of Southampton - School of Social Sciences and affiliation not provided to SSRN
Downloads 1,151 (16,936)
Citation 1

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Constructive Capitalization, Creditstats, Leases, Off-balance-sheet Debt, Operating Leases, Tweedie Approach

International Differences in Conditional Conservatism: The Role of Unconditional Conservatism and Income Smoothing

Number of pages: 53 Posted: 05 Aug 2005
Joachim Gassen, Rolf Uwe Fuelbier and Thorsten Sellhorn
Humboldt University of Berlin - School of Business and Economics, University of Bayreuth and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 1,849 (7,944)
Citation 40

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conservatism, income smoothing, contracting, earnings timeliness, market-to-book ratio, earnings attributes

International Differences in Conditional Conservatism - the Role of Unconditional Conservatism and Income Smoothing

European Accounting Review (Special Issue on Conservatism in Accounting), Vol. 15, No. 4, 2006
Posted: 31 Aug 2006
Joachim Gassen, Rolf Uwe Fuelbier and Thorsten Sellhorn
Humboldt University of Berlin - School of Business and Economics, University of Bayreuth and Ludwig-Maximilians-Universitaet (LMU) Munich

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Conservatism, income smoothing, contracting, earnings timeliness, market-to-book

3.

Approaches to Accounting Research - Evidence from EAA Annual Congresses

Number of pages: 37 Posted: 10 May 2007 Last Revised: 02 Feb 2009
Rolf Uwe Fuelbier and Thorsten Sellhorn
University of Bayreuth and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 1,266 (14,890)
Citation 4

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Methodology, accounting research, normative, positive, research objective, descriptive, prescriptive

4.

Balancing Past and Present: Impact of Accounting Internationalization on German Accounting Regulation

Number of pages: 34 Posted: 16 Jan 2013 Last Revised: 10 May 2015
Rolf Uwe Fuelbier and Malte Klein
University of Bayreuth and University of Bayreuth
Downloads 920 (24,076)
Citation 1

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Germany, German accounting, HGB, Europe, code law, legal system, socioeconomic-environment, institutional settings, SME, accounting history

5.

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 356 (82,239)

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

6.

Do Creditors Prefer Smooth Earnings? Evidence from European Private Firms

Journal of Intrernational Accounting Research, Forthcoming
Number of pages: 49 Posted: 16 Sep 2014 Last Revised: 31 Mar 2015
Joachim Gassen and Rolf Uwe Fuelbier
Humboldt University of Berlin - School of Business and Economics and University of Bayreuth
Downloads 266 (113,120)
Citation 13

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earnings smoothness, private firms, creditors

7.

A Glance at German Financial Accounting Research between 1950 and 2005: A Publication and Citation Analysis

Schmalenbach Business Review, Vol. 63, pp. 2-33, January 2011
Number of pages: 32 Posted: 05 Jul 2011
Rolf Uwe Fuelbier and Manuel Weller
University of Bayreuth and affiliation not provided to SSRN
Downloads 167 (176,324)

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accounting history, bibliometrics, citation analysis, german financial accounting research, Germany, publication analysis, VHB

8.

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Austria and Germany

Accounting in Europe, 14 (2017) 1, pp. 13-28, doi: 10.1080/17449480.2017.1298139
Number of pages: 25 Posted: 08 Mar 2017 Last Revised: 18 Apr 2019
University of Bayreuth, University of Innsbruck, University of Innsbruck and Heinrich Heine University Düsseldorf
Downloads 96 (268,877)
Citation 1

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Internationalisation; Harmonization; Accounting Traditions; Contracting; Germany; Austria; IFRS; EU Accounting Directive 2013/34/EU

9.

Inside the Black Box of IASB Standard Setting: Evidence from Board Meeting Audio Playbacks on the Amendment of IAS 19 (2011)

Forthcoming, 'Accounting in Europe', A journal of the European Accounting Association DOI: 10.1080/17449480.2018.1501502
Number of pages: 57 Posted: 04 Feb 2019
Malte Klein and Rolf Uwe Fuelbier
University of Bayreuth and University of Bayreuth
Downloads 24 (492,325)

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Due Process, Board Meetings, IASB, IAS 19, Group Decisions, Lobbying, Pensions, Standard Setting, Comment Letter, Staff, Audio Files

10.

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 (643,301)
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11.

Content and Context: ‘Fair’ Values in China

Accounting, Auditing & Accountability Journal 30(2): 352-376, 2017
Posted: 18 Apr 2018
Ferdinand Balfoort, Rachel F. Baskerville and Rolf Uwe Fuelbier
Independent, Victoria University of Wellington - School of Accounting and Commercial Law and University of Bayreuth

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China, IFRS, IASB, Transaction Cost Economics, Relational Contracting, Guānxì