Rolf Uwe Fülbier

928 total citations
55 papers, 525 citations indexed

About

Rolf Uwe Fülbier is a scholar working on Strategy and Management, Accounting and Management Information Systems. According to data from OpenAlex, Rolf Uwe Fülbier has authored 55 papers receiving a total of 525 indexed citations (citations by other indexed papers that have themselves been cited), including 26 papers in Strategy and Management, 20 papers in Accounting and 8 papers in Management Information Systems. Recurrent topics in Rolf Uwe Fülbier's work include Corporate Governance and Management (17 papers), Auditing, Earnings Management, Governance (13 papers) and Accounting and Organizational Management (8 papers). Rolf Uwe Fülbier is often cited by papers focused on Corporate Governance and Management (17 papers), Auditing, Earnings Management, Governance (13 papers) and Accounting and Organizational Management (8 papers). Rolf Uwe Fülbier collaborates with scholars based in Germany, Austria and United Kingdom. Rolf Uwe Fülbier's co-authors include Joachim Gassen, Thorsten Sellhorn, Joerg-Markus Hitz, Christoph Pelger, Rachel F. Baskerville, Wolfgang Gerke, Bernhard Hirsch and Friederike Maier and has published in prestigious journals such as Accounting Auditing & Accountability Journal, European Accounting Review and Abacus.

In The Last Decade

Rolf Uwe Fülbier

40 papers receiving 462 citations

Peers — A (Enhanced Table)

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

Name	h						Papers	Cites
Rolf Uwe Fülbier Germany	10	426	264	112	66	47	55	525
Bowe Hansen United States	9	483 1.1×	243 0.9×	78 0.7×	103 1.6×	49 1.0×	15	527
Mark Penno United States	11	351 0.8×	109 0.4×	108 1.0×	88 1.3×	116 2.5×	27	472
Oscar J. Holzmann United States	7	217 0.5×	136 0.5×	83 0.7×	56 0.8×	41 0.9×	51	299
Igor Goncharov United Kingdom	14	585 1.4×	353 1.3×	41 0.4×	108 1.6×	92 2.0×	32	666
Cristina de Fuentes Barberá Spain	10	402 0.9×	161 0.6×	25 0.2×	44 0.7×	28 0.6×	25	436
Terence E. Cooke United Kingdom	7	452 1.1×	239 0.9×	107 1.0×	59 0.9×	44 0.9×	12	515
A.M. Wright United States	4	404 0.9×	110 0.4×	125 1.1×	42 0.6×	26 0.6×	4	459
Jan Marton Sweden	10	269 0.6×	143 0.5×	103 0.9×	51 0.8×	24 0.5×	27	346
Alberto Quagli Italy	11	257 0.6×	150 0.6×	78 0.7×	39 0.6×	31 0.7×	51	331
Gerhard G. Mueller United States	6	359 0.8×	141 0.5×	143 1.3×	58 0.9×	33 0.7×	22	443

Countries citing papers authored by Rolf Uwe Fülbier

Since Specialization

Citations

This map shows the geographic impact of Rolf Uwe Fülbier'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 Rolf Uwe Fülbier with the expected number of citations based on a country's size and research output (numbers larger than one mean the country cites Rolf Uwe Fülbier more than expected).

Fields of papers citing papers by Rolf Uwe Fülbier

Since Specialization

Physical SciencesHealth SciencesLife SciencesSocial Sciences

This network shows the impact of papers produced by Rolf Uwe Fülbier. 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 Rolf Uwe Fülbier. The network helps show where Rolf Uwe Fülbier may publish in the future.

Co-authorship network of co-authors of Rolf Uwe Fülbier

This figure shows the co-authorship network connecting the top 25 collaborators of Rolf Uwe Fülbier. A scholar is included among the top collaborators of Rolf Uwe Fülbier 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 Rolf Uwe Fülbier. Rolf Uwe Fülbier is excluded from the visualization to improve readability, since they are connected to all nodes in the network.

All Works

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20 of 20 papers shown

Fülbier, Rolf Uwe, et al.. (2023). Research-practice gap in accounting journals? A topic modeling approach. Journal of Accounting Literature. 46(3). 368–400. 4 indexed citations

Fülbier, Rolf Uwe & Thorsten Sellhorn. (2023). Understanding and improving the language of business: How accounting and corporate reporting research can better serve business and society. Journal of Business Economics. 93(6-7). 1089–1124. 8 indexed citations

Fülbier, Rolf Uwe, et al.. (2019). Alles zu seiner Zeit : Das Offenlegungsverhalten nicht kapitalmarktorientierter Unternehmen. ERef Bayreuth (University of Bayreuth).

Fülbier, Rolf Uwe. (2014). Fink, Christian ; Kajüter, Peter ; Winkeljohann, Norbert: Lageberichterstattung – HGB, DRS und IFRS Practice Statement Management Commentary. Stuttgart 2013.

Fülbier, Rolf Uwe, et al.. (2010). Economic consequences of discussed changes in lease accounting : a content based analysis of due process comment letters. 2 indexed citations

Fülbier, Rolf Uwe. (2009). Aktiv- und Passivseite einer Bilanz als zwei Seiten einer Medaille. 59. 150–154.

Fülbier, Rolf Uwe, Joachim Gassen, & Thorsten Sellhorn. (2008). Vorsichtige Rechnungslegung — Theoretische Erklärung und empirische Evidenz —. Journal of Business Economics. 78(12). 1317–1342. 8 indexed citations

Fülbier, Rolf Uwe, et al.. (2008). Impact of Lease Capitalization on Financial Ratios of Listed German Companies. Schmalenbach Business Review. 60(2). 122–144. 67 indexed citations

Fülbier, Rolf Uwe, et al.. (2008). Verwendung von Rechnungslegungsdaten durch Aktienanalysten : Eine fallstudienartige Auswertung von Analystenberichten zur Automobilindustrie. ERef Bayreuth (University of Bayreuth). 3 indexed citations

10.

Fülbier, Rolf Uwe, et al.. (2006). Impact of Lease Capitalization on Financial Ratios of Listed German Companies. SSRN Electronic Journal. 29 indexed citations

11.

Fülbier, Rolf Uwe, et al.. (2006). US-Consolidated Tax Return als Vorbild für eine Gruppenbesteuerung in der EU?.

12.

Gassen, Joachim, Rolf Uwe Fülbier, & Thorsten Sellhorn. (2006). International Differences in Conditional Conservatism – The Role of Unconditional Conservatism and Income Smoothing. European Accounting Review. 15(4). 527–564. 104 indexed citations

13.

Fülbier, Rolf Uwe. (2005). Erfassung immaterieller Werte in der Unternehmensberichterstattung vor dem Hintergrund handelsrechtlicher Rechnungslegungsnormen. 1 indexed citations

14.

Fülbier, Rolf Uwe, et al.. (2004). Internationale Rechnungslegung : IFRS/IAS mit Beispielen und Fallstudie. Schäffer-Poeschel eBooks.

15.

Fülbier, Rolf Uwe, et al.. (2004). Bilanzierung leistungsorientierter Pensionspläne bei deutschen und US-amerikanischen Unternehmen : Vorschlag und Simulation einer Weiterentwicklung von SFAS 87. 2 indexed citations

16.

Fülbier, Rolf Uwe. (2003). Freiwillige externe Berichterstattung über immaterielle Werte. 9 indexed citations

17.

Fülbier, Rolf Uwe, et al.. (2001). Internationale Rechnungslegung. 4. Auflage. 1 indexed citations

18.

Fülbier, Rolf Uwe. (2001). Kategorisierung und bilanzielle Erfassung immaterieller Werte. 9 indexed citations

19.

Fülbier, Rolf Uwe, et al.. (2001). Immaterielle Werte in der kapitalmarktorientierten Rechnungslegung. 2 indexed citations

20.

Fülbier, Rolf Uwe, et al.. (1998). Unternehmenspublizität unter veränderten Marktbedingungen. 4 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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