Alfred Wagenhofer

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The value of distorting overhead cost allocations in an agency setting

Alfred Wagenhofer, 1996 .

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

Peter D. Wysocki, Alfred Wagenhofer, Marco Trombetta, 2012 .

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

Alfred Wagenhofer, Barbara Pirchegger, 1999 .

Optimal Impairment Rules

Alfred Wagenhofer, R. Göx, 2009 .

Worldwide Financial Reporting: The Development and Future of Accounting Standards

R. Litan, G. Benston, Alfred Wagenhofer, 2006 .

Management Accounting Research in German‐Speaking Countries

Alfred Wagenhofer, 2006 .

Voluntary disclosure with a strategic opponent

Alfred Wagenhofer, Alfred Wagenhofer, 1990 .

Conservatism in debt contracting: theory and empirical evidence†

Alfred Wagenhofer, Fernando Peñalva, Fernando Penalva, 2019, Accounting and Business Research.

Principles- Versus Rules-Based Accounting Standards: The Fasb's Standard Setting Strategy

G. Benston, Alfred Wagenhofer, M. Bromwich, 2006 .

Worldwide Financial Reporting

R. Litan, G. Benston, Alfred Wagenhofer, 2006 .

Earnings Quality Metrics and What They Measure

Alfred Wagenhofer, Ralf Ewert, 2011 .

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

Alfred Wagenhofer, K. Peasnell, Araceli Mora, 2006 .

Earnings Management, Conservatism, and Earnings Quality

Alfred Wagenhofer, Ralf Ewert, 2012 .

Effects of Increasing Enforcement on Financial Reporting Quality and Audit Quality

Alfred Wagenhofer, Ralf Ewert, 2019, Journal of Accounting Research.

Optimal Precision of Accounting Information in Debt Financing

Alfred Wagenhofer, R. Göx, 2010 .

Accounting Conservatism and Board Monitoring

Alfred Wagenhofer, Yanmin Gao, 2012 .

Effects of Increasing Enforcement on Firm Value and Financial Reporting Quality

Alfred Wagenhofer, Ralf Ewert, 2016 .

Accrual-based compensation, depreciation and investment decisions

Alfred Wagenhofer, 1999 .

Commentary On: Asymmetric Reporting

Alfred Wagenhofer, 2016 .

Global accounting standards: reality and ambitions

Alfred Wagenhofer, 2009 .

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

Alfred Wagenhofer, J. Marton, 2010 .

Deterrence of Financial Misreporting When Public and Private Enforcement Strategically Interact

Alfred Wagenhofer, Stefan F. Schantl, 2020, Journal of Accounting and Economics.

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

Mary E. Barth, Alfred Wagenhofer, Araceli Mora, 2019, Accounting in Europe.

Global Convergence of Accounting Standards

Alfred Wagenhofer, 2013 .

The role of revenue recognition in performance reporting

Alfred Wagenhofer, 2014 .

Revisiting the Fundamental Concepts of IFRS

Alfred Wagenhofer, Araceli Mora, Gunther Gebhardt, 2014 .

Economic Effects of Tightening Accounting Standards to Restrict Earnings Management

Alfred Wagenhofer, Alfred Wagenhofer, Ralf Ewert, 2005 .

Principles- Versus Rules-Based Accounting Standards: The Fasb's Standard Setting Strategy

G. Benston, Alfred Wagenhofer, M. Bromwich, 2006 .

Commentary: Exploiting Regulatory Changes for Research in Management Accounting

Alfred Wagenhofer, 2015 .

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

Alfred Wagenhofer, Araceli Mora, L. Evans, 2005 .

Following the Money: The Enron Failure and the State of Corporate Disclosure

Michael Bromwich, Robert E. Litan, Alfred Wagenhofer, 2003 .

Transfer pricing under asymmetric information

Alfred Wagenhofer, 2006 .

Transfer pricing under asymmetric information: An evaluation of alternative methods

Alfred Wagenhofer, 1994 .

Investigation Strategies with Costly Perfect Information

Alfred Wagenhofer, Alfred Wagenhofer, 1987 .

Management Accounting Theory and Practice in German-Speaking Countries

Alfred Wagenhofer, Alfred Wagenhofer, Ralf Ewert, 2006 .

Capacity Planning Under Uncertainty and the Cost of Capital

Alfred Wagenhofer, D. Johnstone, 2018 .

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

Alfred Wagenhofer, Alfred Wagenhofer, Ralf Ewert, 2012 .

Economic effects of litigation risk on corporate disclosure and innovation

Alfred Wagenhofer, Stefan F. Schantl, 2023, SSRN Electronic Journal.

Economic Relations Among Earnings Quality Measures

Alfred Wagenhofer, Ralf Ewert, 2015 .

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

Alfred Wagenhofer, Ralf Ewert, 2015 .

Sustainability Reporting: A Financial Reporting Perspective

Alfred Wagenhofer, 2023, Accounting in Europe.

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

Alfred Wagenhofer, 2011 .

Economic Consequences of Internet Financial Reporting

Alfred Wagenhofer, Alfred Wagenhofer, 2003 .

Optimal Internal Control Regulation: Standards, Penalties, and Leniency in Enforcement

Alfred Wagenhofer, Stefan F. Schantl, 2020, Journal of Accounting and Public Policy.

Editorial: Special Section: German Cost Accounting Traditions

J. Christensen, Alfred Wagenhofer, 1997 .

Special Issue: Regulation of Corporate Disclosure

Alfred Wagenhofer, T. Sellhorn, W. Buijink, 2019, Schmalenbach Business Review.

Effects of Increasing Enforcement on Financial Reporting Quality and Firm Value

Alfred Wagenhofer, Ralf Ewert, 2015 .

Earnings Quality Measures and Excess Returns

Alfred Wagenhofer, Pietro Perotti, 2014, Journal of business finance & accounting.

Principles-Based versus Rules-Based Accounting Standards: A Relevance-Enforceability Tradeoff∗

Alfred Wagenhofer, Stefan F. Schantl, 2021 .

Accounting and Economics: What We Learn from Analytical Models in Financial Accounting and Reporting

Alfred Wagenhofer, 2004 .

Disclosure of proprietary information in the course of an acquisition

Alfred Wagenhofer, 2000 .

Board monitoring efficiency and the value of conservative accounting

Alfred Wagenhofer, Yanmin Gao, 2020, Journal of Management and Governance.

1 Earnings Quality Measures and Excess Returns 1

Alfred Wagenhofer, Pietro Perotti, 2011 .