Christoph Kuhner

University of Cologne

Albertus-Magnus-Platz

Department of Accounting and Auditing

50931 Koeln

Germany

SCHOLARLY PAPERS

5

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Top 13,536

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4,286

SSRN CITATIONS

0

CROSSREF CITATIONS

4

Scholarly Papers (5)

1.
Downloads 2,551 (6,095)
Citation 3

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Rating, rating agencies, systemic risk, reporting incentives, reporting, credit quality, asymmetric information, credit

2.

The Future of Creditor Protection Through Capital Maintenance Rules in European Company Law

LEGAL CAPITAL IN EUROPE, ECFR SPECIAL VOLUME 1, pp. 341-364, Marcus Lutter, ed., 2006
Number of pages: 26 Posted: 16 Jul 2010
Christoph Kuhner
University of Cologne
Downloads 1,099 (23,127)

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capital maintaince, legal capital, solvency test, creditor protection, profit distribution

3.
Downloads 336 (106,954)

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Standard Competition, Accounting Standard Setting, Evolutionary Games, Critical Masses, Spontaneous Order

4.

New Financial Accounting Standards for the New Economy? - Some Remarks on the Ongoing Debate -

Number of pages: 18 Posted: 17 Jul 2010
Christoph Kuhner
University of Cologne
Downloads 300 (120,960)
Citation 2

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new economy, accounting standards, intangible assets, information goods

5.

On the Relationship of Stewardship and Valuation — An Analytical Viewpoint

Abacus, Vol. 51, Issue 3, pp. 379-411, 2015
Number of pages: 33 Posted: 03 Sep 2015
Christoph Kuhner and Christoph Pelger
University of Cologne and University of Innsbruck
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Abstract:

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Conceptual framework, Decision usefulness, Objectives of financial reporting, Performance measurement, Stewardship, Valuation usefulness