Jürgen Ernstberger

Technische Universität München

Full Professor Financial Accounting

Arcisstraße 21

Munich, 80333

Germany

  • Technische Universität München

SCHOLARLY PAPERS

21

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299

CROSSREF CITATIONS

61

Scholarly Papers (21)

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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 Tuebingen, Technische Universität München and University of Regensburg
Downloads 2,262 (13,160)
Citation 9

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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 University of Bochum and Technische Universität München
Downloads 1,471 (25,645)
Citation 4

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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 University of Bochum
Downloads 1,214 (33,991)
Citation 13

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

4.

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

DIW Berlin Discussion Paper No. 1795 (2019)
Number of pages: 42 Posted: 15 Mar 2019 Last Revised: 05 Jun 2020
Benedikt Downar, Jürgen Ernstberger, Hannes Rettenbacher, Sebastian Schwenen and Aleksandar Zaklan
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 1,184 (35,206)
Citation 4

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

5.

The Impact of Carbon Disclosure Mandates on Emissions and Financial Operating Performance

Downloads 891 (52,589)
Citation 86

The Impact of Carbon Disclosure Mandates on Emissions and Financial Operating Performance

ZEW - Centre for European Economic Research Discussion Paper No. 20-038
Number of pages: 49 Posted: 16 Sep 2020
Benedikt Downar, Jürgen Ernstberger, Stefan J. Reichelstein, Sebastian Schwenen and Aleksandar Zaklan
Technische Universität München (TUM), Technische Universität München, Stanford University - Stanford Graduate School of Business, Technische Universität München (TUM) and German Institute for Economic Research (DIW Berlin)
Downloads 652 (78,391)

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

The Impact of Carbon Disclosure Mandates on Emissions and Financial Operating Performance

TRR 266 Accounting for Transparency Working Paper Series No. 27
Number of pages: 45 Posted: 28 May 2021
Benedikt Downar, Jürgen Ernstberger, Stefan Reichelstein, Sebastian Schwenen and Aleksandar Zaklan
Technische Universität München (TUM), Technische Universität München, Stanford University, Technische Universität München (TUM) and German Institute for Economic Research (DIW Berlin)
Downloads 128 (426,294)
Citation 83

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

The Impact of Carbon Disclosure Mandates on Emissions and Financial Operating Performance

DIW Berlin Discussion Paper No. 1875
Number of pages: 44 Posted: 19 Jun 2020
Benedikt Downar, Jürgen Ernstberger, Stefan Reichelstein, Sebastian Schwenen and Aleksandar Zaklan
Technische Universität München (TUM), Technische Universität München, Stanford University, Technische Universität München (TUM) and German Institute for Economic Research (DIW Berlin)
Downloads 111 (475,923)
Citation 3

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

6.

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
Downloads 616 (85,235)
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

7.

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 Tuebingen and Friedrich-Alexander Universitaet Erlangen-Nuernberg
Downloads 588 (90,472)
Citation 7

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

8.

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 299 (197,737)
Citation 1

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

9.

Does practitioner research help auditors to provide higher audit quality and improve their reputation?

Number of pages: 47 Posted: 18 Mar 2016 Last Revised: 11 Jul 2022
Benedikt Downar, Jürgen Ernstberger, Christopher Koch and Martin Prott
Technische Universität München (TUM), Technische Universität München, Johannes Gutenberg University Mainz - Gutenberg School of Economics and Management and Technical University of Munich
Downloads 289 (204,205)

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auditor expertise; model of domain learning; audit quality; auditor reputation

10.

Incorporating Carbon Emissions into Decision-Making - The Case of Transactional Connectivity

Number of pages: 33 Posted: 16 Apr 2024
Bastian Distler, Jürgen Ernstberger, Mario Keiling, Felix Müller and Mike Szabo
SAP SE, Technische Universität München, Technische Universität München (TUM), Technische Universität München (TUM) and SAP SE
Downloads 258 (229,078)
Citation 1

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Carbon accounting, Carbon emissions, Connectivity, Double-entry bookkeeping, Transactional carbon accounting, Transactional connectivity

11.

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 220 (267,268)

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

12.

How to Regulate Corporate Social Responsibility Reporting - International Evidence on the Impact of Different Regulatory Approaches

Number of pages: 57 Posted: 24 May 2021 Last Revised: 04 Jun 2021
Jürgen Ernstberger, Janine Maniora and Florian Schramm
Technische Universität München, Heinrich Heine University Dusseldorf and Technische Universität München
Downloads 204 (288,001)

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CSR reporting; regulation; market liquidity; information asymmetry; externalities

13.

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 University of Bochum - Macroeconomics, Technische Universität München and University of Dortmund - Lehrstuhl für Wirtschafts-un Sozialstatistik
Downloads 184 (314,620)

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

14.

More Frequent Disclosure and Capital Structure

Number of pages: 48 Posted: 16 Jan 2020
Benedikt Downar, Jürgen Ernstberger and Christopher Fritz
Technische Universität München (TUM), Technische Universität München and Technische Universität München (TUM)
Downloads 182 (317,761)
Citation 1

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Capital structure, quarterly reporting, Interim Management Statements, disclosure frequency, financial leverage

15.

How Do Whitepaper Disclosures Influence Investors’ Decisions? Evidence from Initial Coin Offerings

Number of pages: 66 Posted: 11 Oct 2021
Jürgen Ernstberger and Stephan Romeike
Technische Universität München and Technische Universität München (TUM)
Downloads 129 (422,433)

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initial coin offering, unverifiable disclosure, unregulated market, investment decision, underpricing

16.

Are Audit Firms’ Compensation Policies Associated With Audit Quality?

Downloads 120 (446,358)
Citation 7

Are Audit Firms’ Compensation Policies Associated With Audit Quality?

Contemporary Accounting Research, Forthcoming
Number of pages: 52 Posted: 09 Aug 2021
Jürgen Ernstberger, Christopher Koch, Eva Maria Schreiber and Greg Trompeter
Technische Universität München, Johannes Gutenberg University Mainz - Gutenberg School of Economics and Management, Independent and University of Central Florida
Downloads 120 (448,292)
Citation 7

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audit partner compensation; variable pay; small profit pool; audit quality

Are Audit Firms’ Compensation Policies Associated with Audit Quality?

Contemporary Accounting Research, Forthcoming
Posted: 22 Jul 2019
Jürgen Ernstberger, Christopher Koch, Eva Maria Schreiber and Greg Trompeter
Technische Universität München, Johannes Gutenberg University Mainz - Gutenberg School of Economics and Management, Independent and University of Central Florida

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audit partner compensation, variable pay, small profit pool, audit quality

17.

Audit Committee Chairs’ Objectives and Risk Perceptions: Implications for Audit Quality

TRR 266 Accounting for Transparency Working Paper Series No. 138, published in European Accounting Review
Number of pages: 46 Posted: 16 Jan 2024 Last Revised: 13 Feb 2024
Jürgen Ernstberger, Bernhard Pellens, André Schmidt, Thorsten Sellhorn and Katharina Weiß
Technische Universität München, University of Bochum, Ruhr University of Bochum - Department of International Accounting, Ludwig-Maximilians-Universitaet (LMU) Munich and LMU Munich School of Management
Downloads 109 (479,346)

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audit committee chairs, personal risk management, audit quality, interviews

18.

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 University of Bochum

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

19.

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

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 Business School, Nanyang Technological University

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technical knowledge; managerial knowledge; audit quality; audit fees

20.

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 University of Bochum

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

21.

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 University of 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: 290
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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 University of Bochum
Downloads 290

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