Wolfgang Schultze

University of Augsburg

Augsburg, 86135

Germany

SCHOLARLY PAPERS

27

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9,640

SSRN CITATIONS
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Top 18,692

in Total Papers Citations

25

CROSSREF CITATIONS

30

Scholarly Papers (27)

1.

Goodwill Accounting and Performance Measurement

Managerial Finance, Special Issue Asset Impairment, Vol. 36, No. 9, p. 768-784, 2010
Number of pages: 24 Posted: 18 May 2009 Last Revised: 07 Dec 2011
Wolfgang Schultze and Andreas Weiler
University of Augsburg and University of Augsburg
Downloads 1,926 (9,674)

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Goodwill, Impairment Only Approach, Performance Measurement, Value Based Management

2.

The Role of Management as a User of Accounting Information: Implications for Standard Setting

JOURNAL OF ACCOUNTING AND MANAGEMENT INFORMATION SYSTEMS, Forthcoming
Number of pages: 33 Posted: 08 May 2008 Last Revised: 04 Feb 2013
Brigitte Eierle and Wolfgang Schultze
University of Bamberg and University of Augsburg
Downloads 1,519 (14,086)
Citation 2

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Decision Usefulness, Qualitative Characteristics, Relevance, Standard Setting

3.

The Information Content of Goodwill-Impairments Under Fas 142: Implications for External Analysis and Internal Control

Schmalenbach Business Review, Vol. 57, pp. 276-297, July 2005
Number of pages: 23 Posted: 16 Aug 2005 Last Revised: 02 Aug 2011
Wolfgang Schultze
University of Augsburg
Downloads 1,372 (16,546)
Citation 1

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Financial Statement Analysis, Goodwill, Impairment, Internal Control, Performance Measurement

Discretionary Capitalization of R&D - The Trade-Off Between Earnings Management and Signaling

AAA 2009 Mid-Year International Accounting Section (IAS) Meeting Paper
Number of pages: 50 Posted: 01 Oct 2008 Last Revised: 15 Aug 2014
Tami Dinh, Helen Kang and Wolfgang Schultze
University of St. Gallen, Institute of Accounting, Control, Auditing, UNSW Australia Business School, School of Accounting and University of Augsburg
Downloads 852 (32,749)

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Accruals, Cluster Analysis, Earnings Management, Research & Development, Value Relevance

Capitalizing Research & Development: Signaling or Earnings Management?

European Accounting Review Forthcoming
Number of pages: 51 Posted: 04 Mar 2014 Last Revised: 10 Mar 2015
Tami Dinh, Helen Kang and Wolfgang Schultze
University of St. Gallen, Institute of Accounting, Control, Auditing, UNSW Australia Business School, School of Accounting and University of Augsburg
Downloads 366 (96,189)
Citation 6

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Research & Development, Earnings Management, Intangibles, Value Relevance

5.

Performance Measurement, Value-Creation and Managerial Compensation: The Missing Link

Number of pages: 49 Posted: 06 Feb 2008 Last Revised: 26 May 2008
Wolfgang Schultze and Andreas Weiler
University of Augsburg and University of Augsburg
Downloads 982 (27,197)
Citation 3

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goal congruent compensation schemes, accounting adjustments, performance mesurement, managerial incentive

6.

Capitalizing Research & Development and 'Other Information': The Incremental Information Content of Accruals versus Cash Flows

Journal of Management Control, Vol. 22, No. 3, pp. 241-278, 2011
Number of pages: 46 Posted: 17 Dec 2008 Last Revised: 15 Aug 2014
Tami Dinh and Wolfgang Schultze
University of St. Gallen, Institute of Accounting, Control, Auditing and University of Augsburg
Downloads 671 (46,008)
Citation 1

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Accruals, Cash Flows, Intangibles, Other Information, Research & Development, Value Relevance

7.

Value-Relevant Disclosures (Value Reporting): Conceptual Framework and Evidence from German Listed Companies

Number of pages: 38 Posted: 07 May 2008
Wolfgang Schultze
University of Augsburg
Downloads 339 (105,695)

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Business Reporting, Disclosure, Valuation

8.

Earnings Management, Time Preferences, and Long Term Decisions

Number of pages: 25 Posted: 10 May 2010 Last Revised: 10 Jun 2011
Wolfgang Schultze and Andreas Weiler
University of Augsburg and University of Augsburg
Downloads 291 (124,604)

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Accounting Regulation, Earnings Management, Investment Decisions, Time Preferences

9.

Valuation, Tax Shields and the Cost-of-Capital with Personal Taxes: A Framework for Incorporating Taxes

International Journal of Theoretical and Applied Finance, Vol. 7, No. 6, pp. 769-804, 2004
Number of pages: 36 Posted: 02 Sep 2005 Last Revised: 22 Apr 2008
Wolfgang Schultze
University of Augsburg
Downloads 268 (135,791)

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Capital structure, cost-of-capital, tax shield, valuation

Research and Development, Uncertainty, and Analysts’ Forecasts: The Case of IAS 38

Journal of International Financial Management & Accounting (26) 3, Forthcoming
Number of pages: 42 Posted: 29 Nov 2014
Tami Dinh, Brigitte Eierle, Wolfgang Schultze and Leif Steeger
University of St. Gallen, Institute of Accounting, Control, Auditing, University of Bamberg, University of Augsburg and University of Augsburg
Downloads 258 (140,646)

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Financial analysts, forecast accuracy, research & development capitalization, uncertainty, IFRS

Research and Development, Uncertainty, and Analysts’ Forecasts: The Case of IAS 38

Journal of International Financial Management & Accounting, Vol. 26, Issue 3, pp. 257-293, 2015
Number of pages: 37 Posted: 03 Sep 2015
Tami Dinh, Brigitte Eierle, Wolfgang Schultze and Leif Steeger
University of St. Gallen, Institute of Accounting, Control, Auditing, University of Bamberg, University of Augsburg and University of Augsburg
Downloads 0
Citation 3
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11.

Managerial Performance Evaluation, Internal Trade, and Organizational Design

Number of pages: 27 Posted: 28 Mar 2010
Michael Krapp, Wolfgang Schultze and Andreas Weiler
University of Augsburg, University of Augsburg and University of Augsburg
Downloads 229 (158,593)
Citation 1

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Incomplete Contracts, Managerial Performance Evaluation, Hold-Up Problem, Mechanism Design, Transfer Pricing

12.

Enhanced Business Reporting: Value Relevance and Determinants of Valuation-Related Disclosures

Journal of Intellectual Capital, Forthcoming
Number of pages: 65 Posted: 11 May 2017
Christine Reitmaier and Wolfgang Schultze
University of Augsburg and University of Augsburg
Downloads 171 (207,102)

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Business Reporting, Integrated Reporting, Value Reporting, Valuation, Disclosure, Accounting Choice, Value Relevance

13.

The Concept of Environmental Performance and Its Measurement in Empirical Studies

Journal of Management Control, Forthcoming
Number of pages: 40 Posted: 29 Nov 2011
Wolfgang Schultze and Ramona Trommer
University of Augsburg and University of Augsburg
Downloads 106 (300,012)

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Environmental performance measurement, operational and strategic indicators, stakeholder expectations, multidimensional construct, environmental impacts, forward-looking indicators

14.

Accounting Based Valuation: A Simultaneous Equations Model for Forecasting Earnings to Proxy for ‘Other Information’

Number of pages: 60 Posted: 22 Jun 2017
Iris Bergmann and Wolfgang Schultze
University of Augsburg and University of Augsburg
Downloads 103 (305,848)

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accounting based valuation, analysts’ earnings forecasts, Ohlson model, simultaneous equations

Economic Consequences of Implementing and Communicating Value Based Management Systems

Forthcoming in Journal of Business Finance and Accounting
Number of pages: 58 Posted: 06 Nov 2017
Wolfgang Schultze, Thomas List, Bettina Schabert and Tami Dinh
University of Augsburg, University of Augsburg, University of Augsburg and University of St. Gallen, Institute of Accounting, Control, Auditing
Downloads 72 (384,717)

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Cost of Capital, Disclosure, Information Asymmetry, Shareholder Value, Value Based Management

Economic Consequences of Implementing and Communicating Value Based Management Systems

Journal of Business Finance & Accounting, Vol. 45, Issue 5-6, pp. 511-543, 2018
Number of pages: 33 Posted: 07 May 2018
Wolfgang Schultze, Bettina Schabert and Tami Dinh
University of Augsburg, University of Augsburg and University of St. Gallen, Institute of Accounting, Control, Auditing
Downloads 0
Citation 2
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cost of capital, disclosure, information asymmetry, shareholder value, value based management

16.

R&D Disclosures and Capitalization Under IAS 38 – Evidence on the Interplay Between National Institutional Regulations and IFRS Adoption

Forthcoming in: Journal of International Accounting Research
Number of pages: 56 Posted: 23 Feb 2020
Tami Dinh, Wolfgang Schultze, Thomas List and Nadine Zbiegly
University of St. Gallen, Institute of Accounting, Control, Auditing, University of Augsburg, University of Augsburg and University of Augsburg
Downloads 45 (474,858)

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Cost of Capital, Disclosure, Intangibles, Research and Development, Recognition

17.

Do Analysts’ Target Prices Stabilize the Stock Market?

Number of pages: 62 Posted: 25 Mar 2021
Markus Buxbaum, Wolfgang Schultze and Samuel L. Tiras
University of Augsburg, University of Augsburg and Indiana University - Kelley School of Business
Downloads 29 (552,014)

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investor sentiment, target price optimism

18.

Value Reporting: Conceptual Framework and Practical Application in the German Dax100

Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung (ZFBF), Vol. 54, pp. 602-632, 2002
Number of pages: 29 Posted: 03 Apr 2010 Last Revised: 10 Apr 2016
Franca Ruhwedel and Wolfgang Schultze
Ruhr University of Bochum and University of Augsburg
Downloads 29 (552,014)

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Analysis, Business Reporting, Valuation

19.

Accounting for R&D on the Income Statement? Evidence on Non-Discretionary vs. Discretionary R&D Capitalization Under IFRS in Germany

Number of pages: 55 Posted: 22 Mar 2021
Tami Dinh and Wolfgang Schultze
University of St. Gallen, Institute of Accounting, Control, Auditing and University of Augsburg
Downloads 11 (672,426)

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Accruals; capitalization; information environment; research and development

20.

Evolution of Intangible Asset Accounting: Evidence from Australia

Journal of International Financial Management & Accounting, Vol. 29, Issue 3, pp. 247-279, 2018
Number of pages: 33 Posted: 17 Sep 2018
Tami Dinh, Helen Kang, Richard Donald Morris and Wolfgang Schultze
University of St. Gallen, Institute of Accounting, Control, Auditing, UNSW Business School, UNSW Australia Business School, School of Accounting and University of Augsburg
Downloads 1 (755,353)
Citation 1
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goodwill, identifiable intangible assets, IFRS adoption

21.

The Use of the Cash Flow Statement in Discounted Cash Flow Valuation

Zeitschrift fiir Planung & Unternehmenssteuerung, Vol. 16, pp. 289-324, 2005
Posted: 03 Apr 2010
Wolfgang Schultze and Martin Alexander Meyer
University of Augsburg and affiliation not provided to SSRN

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discounted cash flow valuation, cash flow statement

22.

Performance Measurement and Value Generation

Zeitschrift fuer Planung & Unternehmenssteuerung, Vol. 18, pp. 133–159, 2007
Posted: 03 Apr 2010
Wolfgang Schultze and Andreas Weiler
University of Augsburg and University of Augsburg

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goal congruent compensation schemes, accounting adjustments, performance mesurement, managerial incentive

23.

Company Valuation after the German Tax Reform 2008: Implications for the Tax Shield from Debt Financing

Die Betriebswirtschaft (DBW), Vol. 68, No. 1, pp. 9-34, 2008
Posted: 03 Apr 2010
Carmen Bachmann and Wolfgang Schultze
University of Augsburg - Faculty of Business and Economics and University of Augsburg

Abstract:

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Cost of Capital, Tax Shield, Valuation

24.

Effects of the Tax Regulations on the Taxation of Income from Foreign Corporations

Zeitschrift fuer Betriebswirtschaft, ZfB, Vol. 77, No. 5, pp. 479-510, 2007
Posted: 02 Apr 2010
Carmen Bachmann and Wolfgang Schultze
University of Augsburg - Faculty of Business and Economics and University of Augsburg

Abstract:

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Tax regulation, taxation, tax shield, discounted cash flow method

25.

Hurdle Rates, Taxes and the Irrelevance of Dividend Policy in Valuation

Zeitschrift fuer Betriebswirtschaft ZfB, Vol. 77, No. 11, pp. 1179-1216, 2007
Posted: 01 Apr 2010
Wolfgang Schultze and Tami Dinh
University of Augsburg and University of St. Gallen, Institute of Accounting, Control, Auditing

Abstract:

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Cost of capital, personal taxes, dividend policy, valuation, discounted cash flow

26.

Valuation: The Influence of the German Rules for Taxation of Equity-Distributions

Zeitschrift fuer Betriebswirtschaft ZfB, Vol. 76, No. 9, pp. 867-901, 2006
Posted: 01 Apr 2010
Wolfgang Schultze and Ruth-Caroline Zimmermann
University of Augsburg and affiliation not provided to SSRN

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Cost of capital, personal taxes, tax shield, valuation

27.

Company Valuation and Personal Taxes: The Tax Shield from Debt Financing Under the German Tax Regulations

Die Betriebswirtschaft (DBW), Vol. 65, No. 3, pp. 237-257, 2005
Posted: 12 Sep 2005
Wolfgang Schultze
University of Augsburg

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Valuation, Cost-of-Capital, Tax Shield

Other Papers (2)

Total Downloads: 6
1.

The Effect of Bonus Deferral and Bonus Recovery on Effort in Multidimensional Tasks

2019 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 55 Posted: 14 Jan 2019 Last Revised: 02 Apr 2019
Maria Assel, Mandy M. Cheng, Tami Dinh and Wolfgang Schultze
University of Augsburg, UNSW Australia Business School, School of Accounting, University of St. Gallen, Institute of Accounting, Control, Auditing and University of Augsburg
Downloads 6

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Managerial compensation, self-interest, deferred bonus payments, bonus recovery

2.

Target price optimism, investor sentiment, and the informativeness of analysts' target prices

Kelley School of Business Research Paper No. 19-26
Posted: 14 Jun 2019 Last Revised: 25 Jan 2021
Markus Buxbaum, Wolfgang Schultze and Samuel L. Tiras
University of Augsburg, University of Augsburg and Indiana University - Kelley School of Business

Abstract:

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Analysts' Forecasts, Target Prices, Valuation Models