University of St.Gallen
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Robert Gutsche

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journal paper
Gutsche, R. (2015). IFRS 13 Fair Value Measurement: From Cost to Value?: Eine Bestandsaufnahme des Status quo. Zeitschrift für Internationale Rechnungslegung, 2015(3), 107-110.
   
Gutsche, R. (2015). Intangibles, quo vadis?: Eine kritische Analyse von IFRS 13 und IFRS 3. Zeitschrift für Internationale Rechnungslegung, 2015(5), 197-202.
   
Grüner, A., Gutsche, R., & Schulz, J. F. (2014). The Value-relevance of CSR Reporting Quality. Journal of Environmental Law and Policy, 37(4 (December)), 390-409.
   
Berndt, T., Gutsche, R., & Offenhammer, C. (2010). Unternehmensbewertung von Professional Service Firms: Mandanten-Cashflows als zentrale Größe. Betriebs-Berater, 2010(Heft 20), 1203-1208.
   
annotation
Gutsche, R. (2014). Art. 959a: Mindestgliederung. In Pfaff/Glanz/Stenz/Zihler (Hrsg.): Praxiskommentar für die Rechnungslegung nach Obligationenrecht (pp. 1-70). Zürich: SKV, veb.ch. - ISBN 978-3-286-50935-1.
   
Berndt, T., & Gutsche, R. (2013). IFRS 3 – Business Combinations (Revised): Stand 2013. In Münchener Kommentar zum Bilanzrecht Band 1, IFRS (pp. 1-45). München: C.H. Beck. - ISBN 978-3-406-57864-9.
   
Berndt, T., & Gutsche, R. (2011). §§ 275-277 HGB: Gewinn- und Verlustrechnung, Größenabhängige Erleichterungen, Vorschriften zu einzelnen Posten der Gewinn- und Verlustrechnung. In Rechnungslegung; Kommentar; HGB (pp. 780-830). Köln: Wolters Kluwer. - ISBN 978-3-452-27156-3.
   
Berndt, T., & Gutsche, R. (2010). IFRS 3 – Business Combinations (Revised). In Münchener Kommentar zum Bilanzrecht Band 1, IFRS (pp. 1-19): C.H.Beck. - ISBN 978-3-406-57864-9.
   
conference paper
Ciocca, G., Gutsche, R., & Grüner, A. (2015). IPO’s Short- and Long-term Performance: Current Evidence for Switzerland. In Panel Session, pp.10, DOI:10.5176/2251-1997_AF15.70.
   
Schulz, J. F., Gutsche, R., & Grüner, A. (2015). The Value-Relevance Of CSR Reporting Quality. In .
   
Gutsche, R. (2013). Determinants of M&A Activity and Control Concept: Firm Characteristics as Economic Indicators for Control in Business Combinations. In Concurrent Session, Session Title: Determinants of M&A Activities and Efficiency, pp.1-60, DOI:https://aaahq.org/AM2013/abstract.cfm?submissionID=2030.
   
Gutsche, R. (2012). The 'Control Concept'and the'Economic Substance' in Business Combinations: A theoretical and empirical evaluation of FASB/IASB concepts for business combinations. In Research Interaction Forum IV, pp.1-30, DOI:https://aaahq.org/AM2012/abstract.cfm?submissionID=3017.
   
Gutsche, R. (2011). Determinants of 'Reverse Acquisitions' - Evidence for Economic Substance over Legal Form?: An Empirical Investigation. In IFRS Convergence and Adoption: Challenges and Opportunities. Sarasota, FL: American Accounting Association.
   
Gutsche, R., & Berndt, T. (2011). Determinants of 'Reverse Acquisitions' - Evidence for Economic Substance over Legal Form?: An Empirical Investigation. In Engage To Make A Difference, pp.33. Sarasota, FL: American Accounting Association.
   
working paper
Gutsche, R. (2014). The IFRS Impact on 'legal' Financial Statements in German speaking Countries (D/CH/A).
   
Gutsche, R. (2012). Benchmarking Rating Quality.
   
Gutsche, R. (2012). The 'Control Concept' and the 'Economic Substance' in Business Combinations: A theoretical and empirical evaluation of FASB/IASB concepts for business combinations.
   
Gutsche, R. (2010). Normative Research in Accounting: Requirements, Findings and Critique.
   
Gutsche, R. (2010). Reverse Acquisitions: Between 'Substance Over Form' and the Management of Hidden Reserves.
   
Gutsche, R., Freie Universität Berlin (Eds.), (2008). Audit Adjustments: Darstellung, Systematisierung und Würdigung empirischer Studien. Diplomarbeit.
   
presentation
Gutsche, R. (2013). Determinants of M&A activity and Control Concept: Firm characteristics as economic indicators for control in business combinations, Bocconi University, Milan, Italy.
   
Gutsche, R. (2013). Determinants of M&A activity and Control Concept: Firm characteristics as economic indicators for control in business combinations, Universität der Bundeswehr, München, Germany.
   
Gutsche, R. (2012). Valuation of Professional Service Firms, University of St.Gallen, St.Gallen, Switzerland.
   
Gutsche, R. (2012). Determinants of M&A activity and Control Concept: Firm characteristics as economic indicators for control in business combinations, Columbia University, New York, USA.
   
Gutsche, R. (2012). Determinants of M&A activity and Control Concept: Firm characteristics as economic indicators for control in business combinations, Ruhr-Universität Bochum, Bochum, Germany.
   
Gutsche, R. (2010). Determinants of 'Reverse Acquisitions' - Evidence for Economic Substance over Legal Form?, An Empirical Investigation. Presented at Hearing - Junior Professor at the Freie Universität Berlin, Berlin, Germany.
   
Gutsche, R. (2009). A Framework for Rating Quality. Presented at Doctoral Colloquium, University of St.Gallen, St.Gallen, Switzerland.
   
Gutsche, R. (2008). Audit Quality and Risk-based Auditing: A review of archival error studies, ETH, Zürich, Switzerland.
   
Gutsche, R. (2008). Normative Research in Accounting: Requirements, Findings and Critique. Presented at Doctoral Colloquium.
   
 
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*citation format: APA 5