Christoph Pelger

University of Innsbruck

Universitätsstraße 15

Innsbruck, Innsbruck 6020

Austria

SCHOLARLY PAPERS

7

DOWNLOADS

178

SSRN CITATIONS

0

CROSSREF CITATIONS

3

Scholarly Papers (7)

1.

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Austria and Germany

Accounting in Europe, 14 (2017) 1, pp. 13-28, doi: 10.1080/17449480.2017.1298139
Number of pages: 25 Posted: 08 Mar 2017 Last Revised: 18 Apr 2019
University of Bayreuth, University of Innsbruck, University of Innsbruck and Heinrich Heine University Düsseldorf
Downloads 112 (291,796)

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Internationalisation; Harmonization; Accounting Traditions; Contracting; Germany; Austria; IFRS; EU Accounting Directive 2013/34/EU

2.

Deferred Compensation, Managerial Retirement, and the Stewardship Perspective of Financial Accounting

Number of pages: 33 Posted: 18 Aug 2014 Last Revised: 07 Feb 2020
Christoph Pelger and Ulrich Schäfer
University of Innsbruck and University of Zurich
Downloads 66 (402,650)

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deferred compensation, financial accounting, managerial retirement, stewardship

3.

'Be Prudent in Using the Term Prudence' — A Historical Perspective on the Conceptual Transformation of Prudence in Financial Reporting

Posted: 25 Jul 2019
Selina Orthaus, Christoph Pelger and Christoph Kuhner
University of Cologne, University of Innsbruck and University of Cologne

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Accounting Concepts, Accounting History, Conceptual Framework, Prudence

4.

Maintaining the Universal Banking Model: An Institutional Theory Perspective on the Endogenization of a Transnational Post-Crisis Financial Market Reform

Posted: 06 Mar 2018
Margit Munzer and Christoph Pelger
Institut d'Administration des Entreprises de Lyon (IAE Lyon) and University of Innsbruck

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Banking Regulation, Endogenization, Institutional Maintenance, Institutional Theory

5.

Research Diversity in Accounting Doctoral Education: Survey Results from the German-Speaking Countries

Business Research, DOI: 10.1007/s40685-017-0046-y
Posted: 05 May 2017
Christoph Pelger and Markus Grottke
University of Innsbruck and Independent

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Accounting journals, Accounting research, Doctoral education, German-speaking countries, Research diversity, Research method

6.

Practices of Standard-Setting: An Analysis of the IASB's and FASB's Process of Identifying the Objective of Financial Reporting

Accounting, Organizations and Society, Vol. 50, 2016
Posted: 05 May 2017
Christoph Pelger
University of Innsbruck

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Conceptual framework, Decision usefulness, FASB, IASB, Power, Rationality, Standard-setting, Stewardship

7.

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
Downloads 0 (781,315)
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Conceptual framework, Decision usefulness, Objectives of financial reporting, Performance measurement, Stewardship, Valuation usefulness