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Professor Igor Goncharov

Professor

  1. 2020
  2. Published

    Accounting Profitability and the Political Process: The Case of R&D Accounting in the Pharmaceutical Industry

    Goncharov, I., Mahlich, J. & Yurtoglu, B. B., 28/01/2020, p. 1-38, 38 p.

    Research output: Working paper

  3. 2019
  4. Published

    Does reporting transparency affect industry coordination? Evidence from the duration of international cartels

    Goncharov, I. & Peter, C. D., 1/05/2019, In : The Accounting Review. 94, 3, p. 149-175 27 p.

    Research output: Contribution to journalJournal article

  5. 2014
  6. Published

    Why do countries mandate accrual accounting for tax purposes?

    Goncharov, I. & Jacob, M., 12/2014, In : Journal of Accounting Research. 52, 5, p. 1127-1163 37 p.

    Research output: Contribution to journalJournal article

  7. Published

    Unintended consequences of changing accounting standards: the case of fair value accounting and mandatory dividends

    Goncharov, I. & van Triest, S., 09/2014, In : Abacus. 50, 3, p. 342-368 27 p.

    Research output: Contribution to journalJournal article

  8. Published

    Fair value and audit fees

    Goncharov, I., Riedl, E. J. & Sellhorn, T., 03/2014, In : Review of Accounting Studies. 19, 1, p. 210-241 31 p.

    Research output: Contribution to journalJournal article

  9. Published

    Stale and scale effects in markets-based accounting research: evidence from the valuation of dividends

    Goncharov, I. & Veenman, D., 2014, In : European Accounting Review. 23, 1, p. 25-55 31 p.

    Research output: Contribution to journalJournal article

  10. 2013
  11. Published

    Asymmetric trading by insiders: comparing abnormal returns and earnings prediction in Spain and Australia

    Goncharov, I., Hodgson, A. C., Lhaopadchan, S. & Sanabria Garcia, S., 03/2013, In : Accounting and Finance. 53, 1, p. 163-184 22 p.

    Research output: Contribution to journalJournal article

  12. 2011
  13. Published

    Do fair value adjustments influence dividend policy?

    Goncharov, I. & van Triest, S., 2011, In : Accounting and Business Research. 41, 1, p. 51-68 18 p.

    Research output: Contribution to journalJournal article

  14. Published

    Measuring and reporting income in Europe

    Goncharov, I. & Hodgson, A. C., 2011, In : Journal of International Accounting Research. 10, 1, p. 27-59 33 p.

    Research output: Contribution to journalJournal article

  15. 2009
  16. Published

    Legislative demands and economic realities: company and group accounts compared

    Goncharov, I., Werner, J. R. & Zimmermann, J., 12/2009, In : The International Journal of Accounting. 44, 4, p. 334-362 29 p.

    Research output: Contribution to journalJournal article

  17. Published

    Reassessing the role of book-tax conformity

    Goncharov, I. & Werner, J. R., 2009.

    Research output: Working paper

  18. 2007
  19. Published

    The supply of and demand for accounting information: the case of bank financing in Russia

    Goncharov, I. & Zimmermann, J., 04/2007, In : Economics of Transition. 15, 2, p. 257-283 27 p.

    Research output: Contribution to journalJournal article

  20. Published

    Do accounting standards influence the level of earnings management? evidence from Germany

    Goncharov, I. & Zimmermann, J., 2007, In : Die Unternehmung. 61, 5, p. 371-388 18 p.

    Research output: Contribution to journalJournal article

  21. 2006
  22. Published

    Does compliance with the German corporate governance code have an impact on stock valuation? an empirical analysis

    Goncharov, I., Werner, J. R. & Zimmermann, J., 09/2006, In : Corporate Governance: An International Review. 14, 5, p. 432-445 14 p.

    Research output: Contribution to journalJournal article

  23. Published

    Earnings management when incentives compete: the role of tax accounting in Russia

    Goncharov, I. & Zimmermann, J., 2006, In : Journal of International Accounting Research. 5, 1, p. 45-61 17 p.

    Research output: Contribution to journalJournal article

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