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1

The role of revenue recognition in performance reporting

Wagenhofer, Alfred

Journal:

Accounting and Business Research

Year:

2014

Language:

english

File:

PDF, 265 KB

english, 2014

2

Economic Effects of Tightening Accounting Standards to Restrict Earnings Management

Ewert, Ralf, Wagenhofer, Alfred

Journal:

The Accounting Review

Year:

2005

Language:

english

File:

PDF, 316 KB

english, 2005

3

Fair Value Accounting: The Eternal Debate – AinE EAA Symposium, May 2018

Mora, Araceli, McGeachin, Anne, Barth, Mary E., Barker, Richard, Wagenhofer, Alfred, Joos, Peter

Journal:

Accounting in Europe

Year:

2019

Language:

english

File:

PDF, 852 KB

english, 2019

4

Revisiting the Fundamental Concepts of IFRS

Gebhardt, Günther, Mora, Araceli, Wagenhofer, Alfred

Journal:

Year:

2014

Language:

english

File:

PDF, 100 KB

english, 2014

5

Principles- versus rules-based accounting standards: the FASB's standard setting strategy

George J. Benston, Michael Bromwich, Alfred Wagenhofer

Journal:

Year:

2006

Language:

english

File:

PDF, 116 KB

english, 2006

6

Disclosure of proprietary information in the course of an acquisition

Wagenhofer, Alfred

Journal:

Accounting and Business Research

Year:

2000

Language:

english

File:

PDF, 1.20 MB

english, 2000

7

Lev, Baruch, Intangibles: Management, Measurement, and Reporting, Brookings Institution Press, Washington, D.C. 2001, 216 pages

Wagenhofer, Alfred

Journal:

Schmalenbach Business Review

Year:

2001

Language:

english

File:

PDF, 69 KB

english, 2001

8

Towards a theory of accounting regulation: A discussion of the politics of disclosure regulation along the economic cycle

Alfred Wagenhofer

Journal:

Journal of Accounting and Economics

Year:

2011

Language:

english

File:

PDF, 186 KB

english, 2011

9

Earnings Quality Measures and Excess Returns

Perotti, Pietro, Wagenhofer, Alfred

Journal:

Journal of Business Finance & Accounting

Year:

2014

Language:

english

File:

PDF, 232 KB

english, 2014

10

Effects of Increasing Enforcement on Financial Reporting Quality and Audit Quality

EWERT, RALF, WAGENHOFER, ALFRED

Journal:

Journal of Accounting Research

Year:

2018

Language:

english

File:

PDF, 1.64 MB

english, 2018

11

Using Academic Research for the Post-Implementation Review of Accounting Standards: A Note

RALF EWERT, ALFRED WAGENHOFER

Journal:

Year:

2012

Language:

english

File:

PDF, 120 KB

english, 2012

12

Editorial: Special Section: German Cost Accounting Traditions

John Christensen, Alfred Wagenhofer

Journal:

Management Accounting Research

Year:

1997

Language:

english

File:

PDF, 140 KB

english, 1997

13

Optimal impairment rules

Robert F. Göx, Alfred Wagenhofer

Journal:

Journal of Accounting and Economics

Year:

2009

Language:

english

File:

PDF, 257 KB

english, 2009

14

Vorsichtige Rechnungslegung und Informationsgehalt

Prof. Dr. Alfred Wagenhofer

Journal:

Journal of Business Economics

Year:

2012

Language:

german

File:

PDF, 469 KB

german, 2012

15

Financial information on the Internet: a survey of the homepages of Austrian companies

Pirchegger, Barbara, Wagenhofer, Alfred

Journal:

European Accounting Review

Year:

1999

Language:

english

File:

PDF, 146 KB

english, 1999

16

Discussion of “Decision-usefulness of ideal cost- and ideal value accounting for valuation and stewardship”

Wagenhofer, Alfred

Journal:

Journal of Business Economics

Year:

2012

Language:

english

File:

PDF, 234 KB

english, 2012

17

The Usefulness of Academic Research in Understanding the Effects of Accounting Standards

Trombetta, Marco, Wagenhofer, Alfred, Wysocki, Peter

Journal:

Accounting in Europe

Year:

2012

Language:

english

File:

PDF, 134 KB

english, 2012

18

[Springer-Lehrbuch] Interne Unternehmensrechnung ||

Ewert, Ralf, Wagenhofer, Alfred

Year:

2014

Language:

german

File:

PDF, 6.04 MB

german, 2014

19

Global accounting standards: reality and ambitions

Wagenhofer, Alfred

Journal:

Accounting Research Journal

Year:

2009

Language:

english

File:

PDF, 199 KB

english, 2009

20

Economic Relations Among Earnings Quality Measures

Ewert, Ralf, Wagenhofer, Alfred

Journal:

Year:

2015

Language:

english

File:

PDF, 615 KB

english, 2015

21

Fair Value-Bewertung: Führt sie zu einer nützlicheren Finanzberichterstattung?

Wagenhofer, Alfred

Journal:

Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung

Year:

2008

Language:

german

File:

PDF, 787 KB

german, 2008

22

Conservatism in debt contracting: theory and empirical evidence

Penalva, Fernando, Wagenhofer, Alfred

Journal:

Accounting and Business Research

Year:

2019

Language:

english

File:

PDF, 668 KB

english, 2019

23

Special Section: Economic Analyses in Business Administration

Jost, Peter-J., Wagenhofer, Alfred

Journal:

Schmalenbach Business Review

Year:

2019

File:

PDF, 125 KB

2019

24

Deterrence of financial misreporting when public and private enforcement strategically interact

Schantl, Stefan F., Wagenhofer, Alfred

Journal:

Journal of Accounting and Economics

Year:

2020

File:

PDF, 1.17 MB

2020

25

Discussion of “Signaling firm value to active investors”

Alfred Wagenhofer

Journal:

Review of Accounting Studies

Year:

2010

Language:

english

File:

PDF, 219 KB

english, 2010

26

Die Messung von „Earnings“-Qualität

Alfred Wagenhofer, Hannes Dücker

Journal:

Journal für Betriebswirtschaft

Year:

2007

Language:

german

File:

PDF, 381 KB

german, 2007

27

Notes of the University of Sydney Pacioli Society

Paul Reid, Natalie Gallery, Alfred Wagenhofer, Michael Bradbury, Wayne Lonergan

Journal:

Year:

2003

Language:

english

File:

PDF, 106 KB

english, 2003

28

Zur Kenntnis der Paraorsellinsäure

Alfred Wagenhofer

Journal:

Monatshefte für Chemie - Chemical Monthly

Year:

1925

Language:

german

File:

PDF, 343 KB

german, 1925

29

Lehrstuhlporträt: das Institut für Controlling und Unternehmensführung der Karl-Franzens-Universität Graz

Prof. Dr. Alfred Wagenhofer

Journal:

Controlling & Management Review

Year:

2004

Language:

german

File:

PDF, 569 KB

german, 2004

30

The value of distorting overhead cost allocations in an agency setting

Alfred Wagenhofer

Journal:

Management Accounting Research

Year:

1996

Language:

english

File:

PDF, 282 KB

english, 1996

31

Performance Reporting – The IASB's Proposed Formats of Financial Statements in the Exposure Draft of IAS 1

Thinggaard, Frank, Wagenhofer, Alfred, Evans, Lisa, Gebhardt, GüNther, Hoogendoorn, Martin, Marton, Jan, Di Pietra, Roberto, Mora, Araceli, Peasnell, Ken

Journal:

Accounting in Europe

Year:

2006

Language:

english

File:

PDF, 174 KB

english, 2006

32

Essays in Accounting Theory in Honour of Joel S. Demskiby Rick Antle; Frøystein Gjesdal; Pierre Jinghong Liang

Review by: Alfred Wagenhofer

Journal:

The Accounting Review

Year:

2008

Language:

english

File:

PDF, 345 KB

english, 2008

33

Economic Effects of Tightening Accounting Standards to Restrict Earnings Management

Ralf Ewert and Alfred Wagenhofer

Journal:

The Accounting Review

Year:

2005

Language:

english

File:

PDF, 575 KB

english, 2005

34

Trading off Costs and Benefits of Frequent Financial Reporting

WAGENHOFER, ALFRED

Journal:

Journal of Accounting Research

Year:

2014

Language:

english

File:

PDF, 136 KB

english, 2014

35

Problems and Opportunities of an International Financial Reporting Standard for Small and Medium-sized Entities. The EAA FRSC's Comment on the IASB's Discussion Paper

Evans, Lisa, Gebhardt, Guenther, Hoogendoorn, Martin, Marton, Jan, Di Pietra, Roberto, Mora, Araceli, Thinggård, Frank, Vehmanen, Petri, Wagenhofer, Alfred

Journal:

Accounting in Europe

Year:

2005

Language:

english

File:

PDF, 161 KB

english, 2005

36

Transfer pricing under asymmetric information

Wagenhofer, Alfred

Journal:

European Accounting Review

Year:

1994

Language:

english

File:

PDF, 1.87 MB

english, 1994

37

Optimal Precision of Accounting Information in Debt Financing

Göx, Robert F., Wagenhofer, Alfred

Journal:

European Accounting Review

Year:

2010

Language:

english

File:

PDF, 214 KB

english, 2010

38

Why More Forward-Looking Accounting Standards Can Reduce Financial Reporting Quality

Ewert, Ralf, Wagenhofer, Alfred

Journal:

European Accounting Review

Year:

2015

Language:

english

File:

PDF, 247 KB

english, 2015

39

Comment on the IASB Discussion Paper ‘Preliminary Views on Revenue Recognition in Contracts with Customers’

Marton, Jan, Wagenhofer, Alfred

Journal:

Accounting in Europe

Year:

2010

Language:

english

File:

PDF, 96 KB

english, 2010

40

Exploiting regulatory changes for research in management accounting

Wagenhofer, Alfred

Journal:

Management Accounting Research

Year:

2015

Language:

english

File:

PDF, 364 KB

english, 2015

41

Editorial

Wagenhofer, Alfred

Journal:

Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung

Year:

2016

Language:

german

File:

PDF, 82 KB

german, 2016

42

Accrual-based compensation, depreciation and investment decisions

Wagenhofer, Alfred

Journal:

European Accounting Review

Year:

2003

Language:

english

File:

PDF, 265 KB

english, 2003

43

Kommentar zum Beitrag vonJan FaβhauerundMartin Glaum

Prof. Dr. Dr. h.c. Alfred Wagenhofer

Journal:

Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung

Year:

2008

Language:

german

File:

PDF, 110 KB

german, 2008

44

Economic Consequences of Internet Financial Reporting

Wagenhofer, Alfred

Journal:

Schmalenbach Business Review

Year:

2003

Language:

english

File:

PDF, 174 KB

english, 2003

45

SBR 4/2004 Special Issue

Jost, Peter-J., Wagenhofer, Alfred

Journal:

Schmalenbach Business Review

Year:

2004

Language:

english

File:

PDF, 75 KB

english, 2004

46

SBR 1/2005 Special Section

Jost, Peter-J., Wagenhofer, Alfred

Journal:

Schmalenbach Business Review

Year:

2005

Language:

english

File:

PDF, 74 KB

english, 2005

47

Special Section: Economic Analyses in Business Administration

Jost, Peter-J., Wagenhofer, Alfred

Journal:

Schmalenbach Business Review

Year:

2018

Language:

english

File:

PDF, 92 KB

english, 2018

48

Accrual-Based Compensation, Depreciation and Investment Decisions

Wagenhofer, Alfred

Journal:

SSRN Electronic Journal

Year:

1999

Language:

english

File:

PDF, 175 KB

english, 1999

49

Optimal Internal Control Regulation

Schantl, Stefan, Wagenhofer, Alfred

Journal:

SSRN Electronic Journal

Year:

2018

Language:

english

File:

PDF, 712 KB

english, 2018

50

Optimal Impairment Rules

Göx, Robert F., Wagenhofer, Alfred

Journal:

SSRN Electronic Journal

Year:

2009

Language:

english

File:

PDF, 182 KB

english, 2009