Günther Gebhardt

Goethe Universität Frankfurt am Main

Full Professor (em.) of Accounting and Auditing

Theodor-W.-Adorno-Platz 4

Hauspostfach 64

Frankfurt, 60629

Germany

http://much-magic.wiwi.uni-frankfurt.de/professoren/gebhardt/

SCHOLARLY PAPERS

10

DOWNLOADS
Rank 9,089

SSRN RANKINGS

Top 9,089

in Total Papers Downloads

5,130

SSRN CITATIONS
Rank 7,183

SSRN RANKINGS

Top 7,183

in Total Papers Citations

16

CROSSREF CITATIONS

124

Scholarly Papers (10)

1.

Financial Instruments Fair Value Accounting for (Not Against) the Banking Industry

CFS Working Paper No. 2003/21
Number of pages: 45 Posted: 21 Oct 2003
Günther Gebhardt, Rolf Reichardt and Carsten Wittenbrink
Goethe Universität Frankfurt am Main, Landesbank Hessen-Thueringen Girozentrale and Dresdner Bank AG - Group Risk Control
Downloads 2,456 (5,223)
Citation 1

Abstract:

Loading...

financial instruments, fair value accounting, hedge accounting, accounting for banks, IAS, US GAAP, bank simulation

2.

Mandatory IFRS Adoption and Accounting Quality of European Banks

Journal of Business Finance and Accounting, Forthcoming
Number of pages: 62 Posted: 30 Dec 2010
Günther Gebhardt and Zoltán Novotny-Farkas
Goethe Universität Frankfurt am Main and Vienna University of Economics and Business
Downloads 823 (29,113)
Citation 1

Abstract:

Loading...

IFRS, bank accounting, loan loss provisions, income smoothing, timeliness of loss recognition, bank regulation, ownership structure

3.

Estimating a Firm's Expected Cost of Equity Capital Using Consensus Forecasts

EFMA 2004 Basel Meetings Paper
Number of pages: 55 Posted: 28 May 2004
Holger Daske, Günther Gebhardt and Stefan Klein
University of Mannheim - Accounting and Taxation, Goethe Universität Frankfurt am Main and University of Frankfurt
Downloads 725 (34,662)
Citation 1

Abstract:

Loading...

4.

Estimating the Expected Cost of Equity Capital Using Analysts' Consensus Forecasts

Schmalenbach Business Review, Vol. 58, pp. 2-36, January 2006
Number of pages: 36 Posted: 03 May 2006
Holger Daske, klein Stefan and Günther Gebhardt
University of Mannheim - Accounting and Taxation, Goethe University Frankfurt and Goethe Universität Frankfurt am Main
Downloads 711 (35,588)
Citation 1

Abstract:

Loading...

Implied Cost of Equity Capital, Equity Premium, Residual Income Valuation, Analyst Forecasts

5.

Derivatives Usage in Risk Management by Us and German Non-Financial Firms: a Comparative Survey

NBER Working Paper No. w6705
Number of pages: 29 Posted: 06 Sep 1998 Last Revised: 20 Apr 2001
Gordon M. Bodnar and Günther Gebhardt
Johns Hopkins University - Paul H. Nitze School of Advanced International Studies (SAIS) and Goethe Universität Frankfurt am Main
Downloads 161 (187,138)
Citation 12

Abstract:

Loading...

6.

Comparability and Predictive Ability of Loan Loss Allowances – The Role of Accounting Regulation versus Bank Supervision

CFS Working Paper, No. 591, 2018
Number of pages: 70 Posted: 19 May 2018
Günther Gebhardt and Zoltán Novotny-Farkas
Goethe Universität Frankfurt am Main and Vienna University of Economics and Business
Downloads 121 (235,356)
Citation 3

Abstract:

Loading...

comparability, loan loss allowances, IFRS, bank accounting, supervisory intervention

7.

The Costs and Benefits of Requiring an Additional Presentation of Direct Cash Flow Statements – Evidence from Accounting Practice and Empirical Research

Number of pages: 55 Posted: 15 Mar 2016
Günther Gebhardt and Michael Scholz
Goethe Universität Frankfurt am Main and Goethe University Frankfurt
Downloads 106 (258,834)
Citation 1

Abstract:

Loading...

Cash Flow Statement, Direct Method of Presentation, Operating Cash Flows, Financial Statement Presentation Project

8.

International Financial Reporting Standards and Experts Perceptions of Disclosure Quality

Abacus, Vol. 42, No. 3-4, pp. 461-498, September 2006
Number of pages: 38 Posted: 17 Oct 2006
Holger Daske and Günther Gebhardt
University of Mannheim - Accounting and Taxation and Goethe Universität Frankfurt am Main
Downloads 27 (490,551)
Citation 2
  • Add to Cart

Abstract:

Loading...

9.

Accounting for Financial Instruments in the Banking Industry: Conclusions from a Simulation Model

European Accounting Review, Vol. 13, No. 2, pp. 341-371, 2004
Posted: 03 Jun 2004
Günther Gebhardt, Rolf Reichardt and Carsten Wittenbrink
Goethe Universität Frankfurt am Main, Landesbank Hessen-Thueringen Girozentrale and Dresdner Bank AG - Group Risk Control

Abstract:

Loading...

Financial Instruments, Fair Value Accounting, Hedge Accounting, Accounting for Banks, IAS, US GAAP, Bank Simulation

10.

Foreign Stock Exchange Listings: A Case Study of Daimler-Benz

J OF INTERNATIONAL FINANCIAL MANAGEMENT AND ACCOUNTING, Vol 6, No. 2, Autumn 1995
Posted: 18 May 1998
Lee H. Radebaugh, Günther Gebhardt and Sidney J. Gray
Brigham Young University - School of Accountancy, Goethe Universität Frankfurt am Main and University of Sydney Business School

Abstract:

Loading...