Interne unternehmensrechnung R Ewert, A Wagenhofer, A Rohlfing-Bastian Springer, 2008 | 1479 | 2008 |
Economic effects of tightening accounting standards to restrict earnings management R Ewert, A Wagenhofer The Accounting Review 80 (4), 1101-1124, 2005 | 1302 | 2005 |
Voluntary disclosure with a strategic opponent A Wagenhofer Journal of accounting and economics 12 (4), 341-363, 1990 | 1132 | 1990 |
Externe unternehmensrechnung A Wagenhofer, R Ewert, G Schneider Springer Berlin Heidelberg, 2015 | 643 | 2015 |
Financial information on the Internet: a survey of the homepages of Austrian companies B Pirchegger, A Wagenhofer European Accounting Review 8 (2), 383-395, 1999 | 475 | 1999 |
Principles‐versus rules‐based accounting standards: the FASB's standard setting strategy GJ Benston, M Bromwich, A Wagenhofer Abacus 42 (2), 165-188, 2006 | 434 | 2006 |
Internationale Rechnungslegungsstandards-IAS/IFRS: Grundkonzepte, Bilanzierung, Bewertung, Angaben, Umstellung und Analyse A Wagenhofer (No Title), 2003 | 345 | 2003 |
Agency theory, information, and incentives W Ballwieser, G Bamberg, MJ Beckmann, H Bester, M Blickle, R Ewert, ... Springer Science & Business Media, 2012 | 319 | 2012 |
Optimal impairment rules RF Goex, A Wagenhofer Journal of Accounting and Economics 48 (1), 2-16, 2009 | 298 | 2009 |
Earnings quality measures and excess returns P Perotti, A Wagenhofer Journal of business finance & accounting 41 (5-6), 545-571, 2014 | 275 | 2014 |
Worldwide financial reporting: The development and future of accounting standards GJ Benston, M Bromwich, RE Litan, A Wagenhofer Oxford University Press, 2006 | 248 | 2006 |
Economic consequences of internet financial reporting A Wagenhofer Schmalenbach Business Review 55, 262-279, 2003 | 230 | 2003 |
Management accounting research in German‐speaking countries A Wagenhofer Journal of Management Accounting Research 18 (1), 1-19, 2006 | 217 | 2006 |
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 L Evans, G Gebhardt, M Hoogendoorn, J Marton, R Di Pietra, A Mora, ... Accounting in Europe 2 (1), 23-45, 2005 | 154 | 2005 |
Following the money: The Enron failure and the state of corporate disclosure G Benston, M Bromwich, RE Litan Brookings Institution Press, 2004 | 154 | 2004 |
Earnings quality metrics and what they measure R Ewert, A Wagenhofer Available at SSRN 1697042, 2011 | 152 | 2011 |
Internationale Rechnungslegungsstandards-IAS/IFRS: Grundlagen und Grundsätze-Bilanzierrung, Bewertung und Angaben-Umstellung und Analyse A Wagenhofer MI Wirtschaftsbuch, 2009 | 147 | 2009 |
Rechnungslegung und Kennzahlen für das wertorientierte Management R Ewert, A Wagenhofer Wagenhofer, A./Hrebicek, G, 4-64, 2000 | 131 | 2000 |
Earnings management, conservatism, and earnings quality R Ewert, A Wagenhofer Foundations and Trends® in accounting 6 (2), 65-186, 2012 | 130 | 2012 |
The role of revenue recognition in performance reporting A Wagenhofer Accounting and Business Research 44 (4), 349-379, 2014 | 117 | 2014 |