Forschung

Wir betreiben Forschung in den Bereichen Audit und Financial Accounting an der Schnittstelle zu Finance, welche in einschlägigen Journals publiziert werden.

Eine vollständige Liste aller Publikationen finden Sie in der Forschungsplattform Alexandria der Universität St.Gallen.

Alexandria

Publikationen

Peer-reviewed journals (FT50 & VHB A/A+)

  • Dong, T., Eugster, F., Vazquez, A. (2022). Passive institutional investors and audit fees: Empirical evidence from the Russell index reconstitution. European Accounting Review, forthcoming
  • Athanasakou, V., Eugster, F., Schleicher, T., Walker, M. (2020). Annual report narratives and the cost of equity capital: UK evidence of a U-shaped relation. European Accounting Review, 29(1), 27-54
  • Eugster, F. (2020). Endogeneity and the dynamics of voluntary disclosure quality: Is there really an effect on the cost of equity capital?. Contemporary Accounting Research, 37(4), 2590-2614.

Weitere Publikationen in peer-reviewed journals

  • Dong, T., Eugster, F., Nilsson, H. (2022). Business school education, motiviation, and young adults' stock market participation. Journal of Accounting and Public Policy, 106958
  • Eugster, F., Kallunki, J., Nilsson, H., Setterberg, H. (2021). IQ and corporate insiders' decisions to time insider and outsider trading. European Financial Management, 27(5), 814-840. Nominated: Best Paper Award
  • Eugster, F., Wagner, A.F.. (2021). Earning investor trust: The role of past earnings management. Journal of Business Finance & Accounting, 48(1-2), 269-307
  • Eugster, F., Wagner, A.F. (2020). Value reporting and firm performance. Journal of International Accounting, Auditing and Taxation, 40, 100319.

Weitere Publikationen

  • Eugster, F., Stenzel, A. (2022). Key Audit Matters der Swiss Performance Index Unternehmen. Expert Focus, 96(4), 335-340
  • Carlsson-Wall, M., Eugster, F., Hjelström, T., Nilsson, H. (2021). Corporate Governance and Short-Termism: An In-Depth Analysis of Swedish Data. Submitted to teh EU Commission in response to the Commission initiative on financing sustainable growth
  • Eugster, F., Dzielinski. M. (2021). Perceptions about quarterly earnings: Rhetorical differences comparing Sweden and USA. In Sweden Through the Crisis. SIR, Stockholm School of Economics Institute for Research, 2021.
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