Joerg-Markus Hitz

University of Goettingen

Profesor of Accounting and Auditing

Platz der Goettinger Sieben 3

D-37073 Goettingen

Germany

http://www.uni-goettingen.de/en/110622.html

SCHOLARLY PAPERS

17

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SSRN CITATIONS
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22

CROSSREF CITATIONS

56

Scholarly Papers (17)

1.

Enforcement of Accounting Standards in Europe: Capital Market Based Evidence for the Two-Tier Mechanism in Germany

European Accounting Review, Forthcoming
Number of pages: 38 Posted: 28 Apr 2009 Last Revised: 10 Feb 2012
Joerg-Markus Hitz, Jürgen Ernstberger and Michael Stich
University of Goettingen, Technische Universität München and University of Regensburg
Downloads 2,110 (8,481)
Citation 2

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Enforcement, IFRS, accounting quality, restatements, regulation, Germany

2.

Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research

European Accounting Review, Vol. 22, Issue 1, pp. 1-37, 2013
Number of pages: 47 Posted: 29 Sep 2010 Last Revised: 22 Apr 2013
Ulf Brüggemann, Joerg-Markus Hitz and Thorsten Sellhorn
Humboldt University of Berlin - School of Business and Economics, University of Goettingen and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 1,880 (10,237)
Citation 27

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International accounting, IFRS adoption, economic consequences, contracting, regulation, review

3.

Real Effects in Anticipation of Mandatory Disclosures: Evidence from the European Union’s CSR Directive

Number of pages: 82 Posted: 11 Sep 2017 Last Revised: 24 Nov 2019
Peter Fiechter, Joerg-Markus Hitz and Nico Lehmann
University of Neuchatel - Institute of Financial Analysis, University of Goettingen and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 1,087 (23,832)
Citation 13

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corporate social responsibility (CSR), disclosure regulation, real effects, stakeholder reactions

4.

Market-Based Evidence on the Usefulness of Corporate Governance Ratings

Number of pages: 51 Posted: 18 Apr 2012 Last Revised: 17 Jun 2015
Joerg-Markus Hitz and Nico Lehmann
University of Goettingen and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 691 (44,941)
Citation 1

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governance, CG rating technology, information intermediation, Tobin’s Q

5.

Why Do Firms Downlist? Evidence on the Costs of IFRS Compliance and Enforcement

Number of pages: 49 Posted: 05 Dec 2014 Last Revised: 08 Jun 2016
Joerg-Markus Hitz and Stephanie Müller-Bloch
University of Goettingen and University of Goettingen
Downloads 504 (67,178)
Citation 8

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IFRS, enforcement, bonding, going dark, downlisting

6.

Why Do Firms Produce Erroneous IFRS Financial Statements?

Number of pages: 50 Posted: 16 May 2012
Jürgen Ernstberger, Joerg-Markus Hitz and Michael Stich
Technische Universität München, University of Goettingen and Friedrich-Alexander Universitaet Erlangen-Nuernberg
Downloads 489 (69,959)
Citation 7

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Enforcement, IFRS, accounting quality, restatements, regulation, Germany

7.

Empirical Evidence on the Role of Proxy Advisors in European Capital Markets

European Accounting Review, Forthcoming
Number of pages: 46 Posted: 01 Jul 2015 Last Revised: 08 Mar 2017
Joerg-Markus Hitz and Nico Lehmann
University of Goettingen and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 433 (80,807)
Citation 3

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Information intermediaries, proxy voting advisory, corporate governance

8.

Why do Firms Resist Individualized Disclosure of Management Remuneration?

Number of pages: 36 Posted: 13 Apr 2010 Last Revised: 13 Oct 2012
Joerg-Markus Hitz and Joerg R. Werner
University of Goettingen and Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department
Downloads 399 (88,916)
Citation 4

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Voluntary disclosure, executive compensation, Germany, corporate governance

9.

Relevance of Academic Research and Researchers' Role in the IASB's Financial Reporting Standard Setting

Number of pages: 48 Posted: 02 Mar 2009
Rolf Uwe Fuelbier, Joerg-Markus Hitz and Thorsten Sellhorn
University of Bayreuth, University of Goettingen and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 376 (95,266)
Citation 1

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IASB, IFRS, standard setting, academic research, value relevance, financial reporting

10.

Market Reactions to the Regulation of Executive Compensation

European Accounting Review, Vol. 24 (4), pp. 659-684 (2015)
Number of pages: 49 Posted: 13 May 2014 Last Revised: 08 Jun 2016
Joerg-Markus Hitz and Stephanie Müller-Bloch
University of Goettingen and University of Goettingen
Downloads 324 (112,514)

Abstract:

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Executive compensation, regulation, corporate governance

11.

Information Versus Strategic Reporting: Determinants of the Disclosure of Pro Forma Earnings by Large German Corporations

Number of pages: 46 Posted: 08 Feb 2010
Joerg-Markus Hitz
University of Goettingen
Downloads 267 (138,601)
Citation 1

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12.

A Missing Link? How Selection Effects Shape Evidence on the Market Benefits of Mandatory IFRS Adoption

Number of pages: 54 Posted: 02 Aug 2016 Last Revised: 21 Apr 2018
Joerg-Markus Hitz, Sebastian Kaumanns and Nico Lehmann
University of Goettingen, University of Goettingen and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 258 (142,888)

Abstract:

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Mandatory IFRS adoption, delistings, downlistings, oupt-outs, sample selection, correlated omitted variable, Worldscope

13.

Real Effects of a Widespread CSR Reporting Mandate: Evidence from the European Union’s CSR Directive

Number of pages: 73 Posted: 20 Nov 2020
Peter Fiechter, Joerg-Markus Hitz and Nico Lehmann
University of Neuchatel - Institute of Financial Analysis, University of Goettingen and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 228 (161,167)

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corporate social responsibility (CSR), disclosure regulation, real effects, stakeholder reactions, Directive 2014/95

14.

Turning Back the Clock on Disclosure Regulation? – Evidence from the Termination of the Quarterly Reporting Mandate in Europe

Number of pages: 42 Posted: 19 Sep 2019
Joerg-Markus Hitz and Florian Moritz
University of Goettingen and University of Goettingen
Downloads 154 (228,749)

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disclosure regulation, deregulation, transparency directive

15.

The Role of Corporate Social Responsibility (CSR) Information in Supply-Chain Contracting: Evidence from the Expansion of CSR Rating Coverage

Number of pages: 73 Posted: 24 Mar 2021 Last Revised: 03 May 2021
Alper Darendeli, Peter Fiechter, Joerg-Markus Hitz and Nico Lehmann
Nanyang Technological University, University of Neuchatel - Institute of Financial Analysis, University of Goettingen and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Downloads 101 (313,314)

Abstract:

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Corporate social responsibility (CSR), information comparability, supply chain contracting, third-party data vendors

16.

Relevance of Academic Research and Researchers' Role in the IASB's Financial Reporting Standard Setting

Abacus, Vol. 45, No. 4, pp. 455-492, December 2009
Number of pages: 38 Posted: 01 Dec 2009
Rolf Uwe Fuelbier, Joerg-Markus Hitz and Thorsten Sellhorn
University of Bayreuth, University of Goettingen and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 1 (763,533)
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17.

The Decision Usefulness of Fair Value Accounting - A Theoretical Perspective

European Accounting Review, Vol. 16, No. 2, 2007
Posted: 05 Oct 2007
Joerg-Markus Hitz
University of Goettingen

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fair value accounting, earnings volatility