Paul Pronobis

ESCP Europe - Department Financial Reporting and Audit (FRA)

79, avenue de la République

Paris, 75011

France

  • ESCP Europe - Department Financial Reporting and Audit (FRA)

SCHOLARLY PAPERS

8

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7

Scholarly Papers (8)

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1.

The Predictive Power of Comprehensive Income and its Individual Components Under IFRS

Problems and Perspectives in Management (PPM), Forthcoming 2011
Number of pages: 51 Posted: 27 Mar 2010 Last Revised: 16 Nov 2012
Paul Pronobis and Henning Zülch
ESCP Europe - Department Financial Reporting and Audit (FRA) and HHL Leipzig Graduate School of Management
Downloads 835 (28,326)
Citation 10

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earnings quality, operating cash flows, other comprehensive income, Germany, predictability

2.

Mandatory IFRS Adoption and Analyst Forecast Accuracy: The Role of Financial Statement-based Forecasts and Analyst Characteristics

Review of Accounting Studies, Forthcoming
Number of pages: 61 Posted: 04 Jan 2015 Last Revised: 07 Oct 2018
Matthias Demmer, Paul Pronobis and Teri Lombardi Yohn
Free University of Berlin (FUB) - Department of Business and Economics, ESCP Europe - Department Financial Reporting and Audit (FRA) and Indiana University - Kelley School of Business - Department of Accounting
Downloads 608 (43,566)

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financial statement analysis, mandatory IFRS adoption, analyst forecasts, profitability forecasts

3.

Abnormal Audit Fees and Audit Quality: Initial Evidence from the German Audit Market

Journal of Business Economics (JBE): Volume 85, Issue 1 (2015), Page 45-84
Number of pages: 37 Posted: 17 Jun 2010 Last Revised: 27 Jan 2015
Patrick Krauss, Paul Pronobis and Henning Zülch
Handelshochschule Leipzig (HHL), ESCP Europe - Department Financial Reporting and Audit (FRA) and HHL Leipzig Graduate School of Management
Downloads 567 (47,719)

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Abnormal Audit Fees, Auditor Independence, Auditor-Client Economic Bonding, Audit Quality, Earnings Management

4.

The Development of Earnings Quality in Germany and its Implication for Further Research: A Quantitative Empirical Analysis of German Listed Companies Between 1997 and 2006

Number of pages: 42 Posted: 11 Dec 2008 Last Revised: 27 Mar 2010
Paul Pronobis, Bernhard Schwetzler, Marco O. Sperling and Henning Zülch
ESCP Europe - Department Financial Reporting and Audit (FRA), HHL Leipzig Graduate School of Management - Department of Finance, University of Marburg - School of Business & Economics and HHL Leipzig Graduate School of Management
Downloads 467 (60,973)

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earnings quality, persistence, predictability, volatility, accruals quality, earnings management, timeliness, prudence, value relevance

5.

The Benefits of Structured Data across the Information Supply Chain: Initial Evidence on XBRL Adoption and Loan Contracting of Private Firms

Journal of Accounting and Public Policy, Vol. 35, No. 4, 2016
Number of pages: 44 Posted: 18 Jun 2014 Last Revised: 10 Nov 2016
Devrimi Kaya and Paul Pronobis
Ruhr Universität Bochum and ESCP Europe - Department Financial Reporting and Audit (FRA)
Downloads 377 (78,942)

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XBRL, Loan Contracting, Cost of Debt, Interest Rate Spread, Information Technology, Information Supply Chain

6.

Effects of Audit Materiality Disclosures: Evidence from Credit Lending Decision Adjustments

Betriebswirtschaftliche Forschung und Praxis (BFuP), 2018, Vol. 70, Issue 4, pp. 440-471
Number of pages: 44 Posted: 30 Jun 2014 Last Revised: 30 Oct 2018
Klaus Ruhnke, Paul Pronobis and Moritz Michel
Freie Universitaet Berlin - Department of Finance, Accounting and Taxation, ESCP Europe - Department Financial Reporting and Audit (FRA) and Free University of Berlin (FUB)
Downloads 249 (123,913)
Citation 2

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auditor reporting, credit lending decisions, materiality

7.

Tax Incentive Heterogeneity Between Shareholders, Voting Rights Power, and Capital Structure

Number of pages: 51 Posted: 15 Nov 2018
Michael Babbel, Paul Pronobis and Jochen Hundsdoerfer
ESCP Europe, ESCP Europe - Department Financial Reporting and Audit (FRA) and Free University of Berlin (FUB)
Downloads 32 (462,341)
Citation 1

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capital structure, leverage, tax incentive, heterogeneity, voting rights power

8.

The Development of Earnings Quality in Germany and its Implication for Further Research

Corporate Ownership & Control, Vol. 7, No. 1, pp. 434-455, Fall 2009
Posted: 30 Mar 2010
Paul Pronobis, Bernhard Schwetzler, Marco O. Sperling and Henning Zülch
ESCP Europe - Department Financial Reporting and Audit (FRA), HHL Leipzig Graduate School of Management - Department of Finance, University of Marburg - School of Business & Economics and HHL Leipzig Graduate School of Management

Abstract:

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earnings quality, persistence, predictability, volatility, accruals quality, earnings management, timeliness, prudence, value relevance