Jürgen Ernstberger

Technische Universität München

Full Professor Financial Accounting

Arcisstraße 21

Munich, 80333

Germany

SCHOLARLY PAPERS

14

DOWNLOADS
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6,566

CITATIONS
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SSRN RANKINGS

Top 16,266

in Total Papers Citations

21

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 2,030 (6,814)
Citation 8

Abstract:

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

2.

Reclassification of Financial Instruments in the Financial Crisis – Empirical Evidence from the European Banking Sector

Number of pages: 35 Posted: 31 Mar 2010
Khaled Kholmy and Jürgen Ernstberger
Ruhr Universität Bochum and Technische Universität München
Downloads 1,357 (13,274)
Citation 1

Abstract:

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IAS 39, fair value accounting, financial crisis, financial instruments

3.

Economic Consequences of Accounting Enforcement Reforms: The Case of Germany

European Accounting Review, Forthcoming
Number of pages: 46 Posted: 30 Dec 2008 Last Revised: 09 Feb 2012
Jürgen Ernstberger, Michael Stich and Oliver Vogler
Technische Universität München, University of Regensburg and Ruhr Universität Bochum
Downloads 1,078 (18,870)
Citation 6

Abstract:

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enforcement, regulation, IFRS, earnings management, stock liquidity, market valuation

4.

Analysts' Forecast Accuracy in Germany: The Effect of Different Accounting Principles and Changes of Accounting Principles

BuR Business Research Journal, Vol. 1, No. 1, May 2008
Number of pages: 29 Posted: 03 Feb 2008
Jürgen Ernstberger, Simon Krotter and Christian Stadler
Technische Universität München, affiliation not provided to SSRN and University of London - Royal Holloway College, School of Management
Downloads 564 (46,451)
Citation 6

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IAS, IFRS, IAS/IFRS, US GAAP, HGB, German GAAP, analysts' forecast accuracy, Germany, accounting, financial analysts, IFRS adoption, adoption effect, accounting principle change

5.

What Dimensions of Lead Auditor Expertise Matter for Audit Quality and Audit Fees?

Number of pages: 47 Posted: 07 Mar 2015
Jürgen Ernstberger, Christopher Koch and Hun-Tong Tan
Technische Universität München, Johannes Gutenberg University Mainz - Gutenberg School of Economics and Management and Nanyang Technological University (NTU) - Division of Accounting
Downloads 527 (50,629)

Abstract:

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technical knowledge; managerial knowledge; audit quality; audit fees

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 434 (64,431)

Abstract:

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

7.

Determinants and Consequences of Auditor Dyad Formation at the Top-Level of Audit Teams

Number of pages: 64 Posted: 17 Feb 2016 Last Revised: 16 May 2019
Benedikt Downar, Jürgen Ernstberger and Christopher Koch
Technische Universität München (TUM), Technische Universität München and Johannes Gutenberg University Mainz - Gutenberg School of Economics and Management
Downloads 187 (158,006)

Abstract:

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homophily; distancing; auditor dyad; concurring auditor; lead auditor

8.

How Do Fair Value Measurements of Financial Instruments Affect Investments in Banks?

Number of pages: 35 Posted: 27 Jul 2014
Ralf Bergheim, Jürgen Ernstberger and Michael W. M. Roos
Ruhr Universität Bochum - Macroeconomics, Technische Universität München and University of Dortmund - Lehrstuhl für Wirtschafts-un Sozialstatistik
Downloads 137 (205,804)

Abstract:

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Banks; fair value accounting; nonprofessional investors; investment decision; experiment

9.

Academic Practitioner Auditors

Number of pages: 68 Posted: 18 Mar 2016 Last Revised: 09 Aug 2017
Jürgen Ernstberger, Christopher Koch and Martin Prott
Technische Universität München, Johannes Gutenberg University Mainz - Gutenberg School of Economics and Management and Technical University of Munich
Downloads 129 (215,957)

Abstract:

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Academic Practitioner, Audit Quality, Restatements, Audit Fee

10.

Accounting Information and Corporate Risk-Taking

Number of pages: 59 Posted: 14 Apr 2017
Jürgen Ernstberger and Martin Prott
Technische Universität München and Technical University of Munich
Downloads 103 (254,341)

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Accounting Information, Corporate Risk-Taking, Information Shocks, Mandatory IFRS Adoption, Enforcement Reforms

11.

Fighting Climate Change with Disclosure? The Real Effects of Mandatory Greenhouse Gas Emission Disclosure

DIW Berlin Discussion Paper No. 1795 (2019)
Number of pages: 43 Posted: 15 Mar 2019
Technische Universität München (TUM), Technische Universität München, Technische Universität München (TUM) - TUM School of Management, Technische Universität München (TUM) and German Institute for Economic Research (DIW Berlin)
Downloads 20 (509,715)

Abstract:

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disclosure of non-financial information, greenhouse gas emissions, real effects

12.

The Real Effects of Mandatory Quarterly Reporting

Accounting Review, Forthcoming
Posted: 09 May 2015 Last Revised: 06 Dec 2016
Jürgen Ernstberger, Benedikt Link, Michael Stich and Oliver Vogler
Technische Universität München, Neue Masche, Friedrich-Alexander Universitaet Erlangen-Nuernberg and Ruhr Universität Bochum

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Quarterly reporting, interim management statements, quarterly disclosure, real activities manipulations, real effects

13.

The Value and Accounting Premium for South African-Listed Shares

Journal of Economic & Financial Sciences (JEF), Vol. 2, No. 2, pp. 187-202, October 2008
Posted: 30 Dec 2008
Jürgen Ernstberger, Christian Heinze and Oliver Vogler
Technische Universität München, University of Regensburg and Ruhr Universität Bochum

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Value premium, accounting premium, South Africa, asset pricing, Fama-French model, multi-factor model

14.

Analyzing the German Accounting Triad - 'Accounting Premium' for IAS/IFRS and US GAAP vis-a-vis German GAAP?

International Journal of Accounting, Vol. 43, 2008
Posted: 08 May 2007 Last Revised: 30 Dec 2008
Jürgen Ernstberger and Oliver Vogler
Technische Universität München and Ruhr Universität Bochum

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Accounting regime adoption, Cost of equity capital, Multi-factor model, IFRS, U.S. GAAP, Germany

Other Papers (1)

Total Downloads: 165    Citations: 0
1.

Assessing Sorting Portfolios

Number of pages: 32 Posted: 11 Jan 2010
Jürgen Ernstberger, Harry Haupt and Oliver Vogler
Technische Universität München, Bielefeld University and Ruhr Universität Bochum
Downloads 165

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sorting portfolios, asset pricing, Fama-French model, CAPM