Günther Gebhardt

1.3k total citations
37 papers, 799 citations indexed

About

Günther Gebhardt is a scholar working on Accounting, Strategy and Management and Finance. According to data from OpenAlex, Günther Gebhardt has authored 37 papers receiving a total of 799 indexed citations (citations by other indexed papers that have themselves been cited), including 21 papers in Accounting, 19 papers in Strategy and Management and 11 papers in Finance. Recurrent topics in Günther Gebhardt's work include Auditing, Earnings Management, Governance (16 papers), Financial Reporting and Valuation Research (12 papers) and Corporate Finance and Governance (10 papers). Günther Gebhardt is often cited by papers focused on Auditing, Earnings Management, Governance (16 papers), Financial Reporting and Valuation Research (12 papers) and Corporate Finance and Governance (10 papers). Günther Gebhardt collaborates with scholars based in Germany, Austria and United Kingdom. Günther Gebhardt's co-authors include Holger Daske, Zoltán Novotny‐Farkas, Stuart McLeay, Gordon M. Bodnar, Lee H. Radebaugh, Sidney J. Gray, Araceli Mora Enguídanos, Alfred Wagenhofer, Graeme Dean and Ken V. Peasnell and has published in prestigious journals such as Journal of Business Finance & Accounting, European Accounting Review and Accounting and Business Research.

In The Last Decade

Günther Gebhardt

30 papers receiving 686 citations

Peers — A (Enhanced Table)

Peers by citation overlap · career bar shows stage (early→late) cites · hero ref

Name h Career Trend Papers Cites
Günther Gebhardt Germany 13 706 398 223 103 76 37 799
Willem Buijink Netherlands 12 632 0.9× 314 0.8× 130 0.6× 82 0.8× 98 1.3× 29 685
Christof Beuselinck France 14 666 0.9× 234 0.6× 148 0.7× 39 0.4× 178 2.3× 32 708
Jennifer Lynne M. Altamuro United States 10 718 1.0× 344 0.9× 258 1.2× 73 0.7× 104 1.4× 15 803
Jo‐Ann Suchard Australia 13 566 0.8× 185 0.5× 124 0.6× 38 0.4× 156 2.1× 34 636
Andrei Filip France 14 724 1.0× 443 1.1× 142 0.6× 91 0.9× 53 0.7× 40 807
Ewa Sletten United States 11 621 0.9× 255 0.6× 207 0.9× 55 0.5× 81 1.1× 16 671
Stephen F. O'Byrne United States 8 339 0.5× 384 1.0× 202 0.9× 87 0.8× 78 1.0× 24 518
David N. Hurtt United States 9 602 0.9× 244 0.6× 230 1.0× 55 0.5× 42 0.6× 26 659
Scott Whisenant United States 12 829 1.2× 364 0.9× 246 1.1× 67 0.7× 74 1.0× 19 864
Robert Trezevant United States 12 1.1k 1.5× 517 1.3× 332 1.5× 71 0.7× 220 2.9× 16 1.1k

Countries citing papers authored by Günther Gebhardt

Since Specialization
Citations

This map shows the geographic impact of Günther Gebhardt's research. It shows the number of citations coming from papers published by authors working in each country. You can also color the map by specialization and compare the number of citations received by Günther Gebhardt with the expected number of citations based on a country's size and research output (numbers larger than one mean the country cites Günther Gebhardt more than expected).

Fields of papers citing papers by Günther Gebhardt

Since Specialization
Physical SciencesHealth SciencesLife SciencesSocial Sciences

This network shows the impact of papers produced by Günther Gebhardt. Nodes represent research fields, and links connect fields that are likely to share authors. Colored nodes show fields that tend to cite the papers produced by Günther Gebhardt. The network helps show where Günther Gebhardt may publish in the future.

Co-authorship network of co-authors of Günther Gebhardt

This figure shows the co-authorship network connecting the top 25 collaborators of Günther Gebhardt. A scholar is included among the top collaborators of Günther Gebhardt based on the total number of citations received by their joint publications. Widths of edges represent the number of papers authors have co-authored together. Node borders signify the number of papers an author published with Günther Gebhardt. Günther Gebhardt is excluded from the visualization to improve readability, since they are connected to all nodes in the network.

All Works

20 of 20 papers shown
1.
Gebhardt, Günther & Zoltán Novotny‐Farkas. (2018). Comparability and Predictive Ability of Loan Loss Allowances The Role of Accounting Regulation versus Bank Supervision. SSRN Electronic Journal. 13 indexed citations
2.
Gebhardt, Günther, Araceli Mora Enguídanos, & Alfred Wagenhofer. (2014). Revisiting the Fundamental Concepts of IFRS. Abacus. 50(1). 107–116. 33 indexed citations
3.
4.
Gebhardt, Günther & Zoltán Novotny‐Farkas. (2011). Mandatory IFRS Adoption and Accounting Quality of European Banks. Journal of Business Finance & Accounting. 38(3-4). 289–333. 74 indexed citations
5.
Daske, Holger, et al.. (2010). Manipulation des Börsenkurses durch gezielte Informationspolitik im Rahmen von Squeeze-Outs? — Eine empirische Untersuchung am deutschen Kapitalmarkt. Schmalenbach Journal of Business Research. 62(3). 254–288. 6 indexed citations
6.
Peasnell, Ken V., Graeme Dean, & Günther Gebhardt. (2009). Reflections on the Revision of the IASB Framework by EAA Academics. Abacus. 45(4). 518–527. 9 indexed citations
7.
Gebhardt, Günther. (2008). Accounting for credit risk: are the rules setting the right incentives?. 3(1). 24–24. 8 indexed citations
8.
Gebhardt, Günther & Graeme Dean. (2008). Commentary on Siena Open Forum: Conceptual Framework. Abacus. 44(2). 217–224. 10 indexed citations
9.
Daske, Holger & Günther Gebhardt. (2006). Zukunftsorientierte Bestimmung von Risikoprämien und Eigenkapitalkosten für die Unternehmensbewertung. Schmalenbach Journal of Business Research. 58(4). 530–551. 5 indexed citations
10.
Wagenhofer, Alfred, Lisa Evans, Günther Gebhardt, et al.. (2006). Performance Reporting – The IASB's Proposed Formats of Financial Statements in the Exposure Draft of IAS 1. Accounting in Europe. 3(1). 35–63. 24 indexed citations
11.
Daske, Holger, Günther Gebhardt, & Stuart McLeay. (2006). The distribution of earnings relative to targets in the European Union. Accounting and Business Research. 36(3). 137–167. 61 indexed citations
12.
Daske, Holger, et al.. (2006). Estimating the Expected Cost of Equity Capital Using Analysts’ Consensus Forecasts. Schmalenbach Business Review. 58(1). 2–36. 16 indexed citations
13.
Daske, Holger & Günther Gebhardt. (2006). International financial reporting standards and experts’ perceptions of disclosure quality. Abacus. 42(3-4). 461–498. 316 indexed citations
14.
Gebhardt, Günther, et al.. (2005). Wertorientierte Unternehmenssteuerung in Theorie und Praxis. 2 indexed citations
15.
Gebhardt, Günther, et al.. (2003). Financial Instruments Fair Value Accounting for (not against) the Banking Industry. SSRN Electronic Journal. 1 indexed citations
16.
Franke, Günter, Günther Gebhardt, & Jan Pieter Krahnen. (2002). German financial markets and institutions : selected studies.
17.
Gebhardt, Günther. (2000). Towards a Global Ethic. The Ecumenical Review. 52(4). 503–512. 3 indexed citations
18.
Gebhardt, Günther, et al.. (1994). Kursreaktionen auf Kapitalerhöhungen aus Gesellschaftsmitteln. Zeitschrift für Bankrecht und Bankwirtschaft. 6(4). 308–332. 1 indexed citations
19.
Gebhardt, Günther, Wolfgang Gerke, & Michael Steiner. (1993). Handbook for financial management.. Insurance Mathematics and Economics. 13(2). 175–175. 3 indexed citations
20.
Gebhardt, Günther. (1980). Insolvenzprognosen aus aktienrechtlichen Jahresabschlüssen. 10 indexed citations

Rankless uses publication and citation data sourced from OpenAlex, an open and comprehensive bibliographic database. While OpenAlex provides broad and valuable coverage of the global research landscape, it—like all bibliographic datasets—has inherent limitations. These include incomplete records, variations in author disambiguation, differences in journal indexing, and delays in data updates. As a result, some metrics and network relationships displayed in Rankless may not fully capture the entirety of a scholar's output or impact.

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