
Zoltán Novotny-Farkas
Univ.Prof. Dr.rer.pol. Zoltán Novotny-Farkas- Telephone:
- +43 1 31336 6571
- Email:
- zoltan.novotny-farkas@wu.ac.at
Affiliation
-
International Accounting Group
Head
AB
CV
-
since
2018
- Vienna University of Business and Economics: Professor of International Accounting 2017-2018
- Lancaster University Management School: Senior Lecturer in Accounting and Finance 2017
- Postgraduate Certificate of Academic Practice (Module 1): Lancaster University 2012-2017
- Lancaster University Management School: Senior Lecturer in Accounting and Finance: ecturer in Accounting and Finance 2011-2012
- The Wharton School; University of Pennsylvania: Visiting Scholar 2010-2011
- Goethe University Frankfurt, Germany: Research and Teaching Assistant 2007-2010
- Goethe University Frankfurt, Germany: Research Fellow of the EU funded INTACCT Research Training Network 2006-2007
- University of Vienna, Austria: Research and Teaching Assistant
Researcher Identifier
Awards and Honors
- 2015
- Lancaster University Management School (LUMS) Pump Prime Award
- 2011
- Deutsche Forschungsgemeinschaft Research Scholarship Award
- 2010
- Deutsche Forschungsgemeinschaft Research Grant
- 2007-2010
- INTACCT Research Fellowship, EU Marie Curie Research Training Network
Classifications
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No classifications found.
Expertise
- Empirical Accounting Research
- International Financial Reporting Standards (IFRS)
- Bank Accounting and Regulation
Activities
Position in scientific committee | ||
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2019 | Institut der Wirtschaftsprüfer (IWP) - Wissenschaftlicher Beirat | |
Reviewer for scientific organization | ||
2014 | German Academic Association for Business Research - Reviewer | |
Reviewer for a scientific journal | ||
None | Journal of Business Finance and Accounting - Ad hoc reviewer | |
None | Journal of Banking and Finance - Ad hoc reviewer | |
None | Journal of Accounting and Economics - Ad hoc reviewer | |
None | European Accounting Review - Ad hoc reviewer | |
None | Contemporary Accounting Research - Ad hoc reviewer | |
None | Accounting and Business Research - Ad hoc reviewer | |
2019 | Jounal of Accounting and Public Policy | |
Invitation to Research Seminar | ||
2019 | Aarhus University | |
Reviewer for an international conference | ||
2017 | European Accounting Association Annual Congress - Reviewer | |
2015 | American Accounting Association Annual Meeting - Reviewer | |
2013-2015 | European Accounting Association Annual Congress - Reviewer | |
Positions in public advisory boards, Consultant | ||
2019 | AFRAC – Arbeitsgruppe International Financial Reporting | |
Attendance scientific meeting (Conference etc.) | ||
None | European Accounting Association – 42nd Annual Congress (Pafos, Cyprus) | |
2016 | Global Issues in Accounting Conference, Chapel Hill | |
2015 | Global Issues in Accounting Conference, Chicago | |
2012 | JBFA Capital Markets Conference, Frankfurt | |
2011 | Journal of Accounting and Economics Conference, University of Pennsylvania |
Publications
Journal article
2021 | Fiechter, Peter, Novotny-Farkas, Zoltán, Renders, Annelies. 2021. Are Level 3 Fair Value Remeasurements Useful? Evidence from ASC 820 Rollforward Disclosures. Accounting Review. | (Details) | |
2019 | Baumüller, Josef, Novotny-Farkas, Zoltán. 2019. Das IASB-Projekt „Financial Instruments with Characteristics of Equity“ (FICE). Praxis der internationalen Rechnungslegung. 15 (11), 324-329. | (Details) | |
2018 | Novotny-Farkas, Zoltán. 2018. IFRS, Firm-Level Reporting Incentives, and Financial Reporting Quality: Evidence from Private Firms (2018), with Moritz Bassemir. Journal of Business Finance and Accounting. 45 (7-8), 759-796. | (Details) | |
2016 | Novotny-Farkas, Zoltán. 2016. The Economic Consequences of Extending the Use of Fair Value Accounting in Regulatory Capital Calculations (2016), with Justin Chircop. Journal of Accounting and Economics. 62 (2-3), 183-203. | (Details) | |
Novotny-Farkas, Zoltán. 2016. The Impact of the Institutional Environment on the Value Relevance of Fair Values (2016), with Peter Fiechter. Review of Accounting Studies. 22 (1), 392-429.
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Novotny-Farkas, Zoltán. 2016. The Interaction of the IFRS 9 Expected Loss Approach with Supervisory Rules and Implications for Financial Stability. Accounting in Europe. 13 (2), 197-227.
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2013 |
Novotny-Farkas, Zoltán. 2013. The Effect of Conference Calls on Analysts' Forecasts – German Evidence. European Accounting Review. 22 (1), 151-183.
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2011 |
Novotny-Farkas, Zoltán. 2011. Mandatory IFRS Adoption and Accounting Quality of European Banks (2011), with Günther Gebhardt. Journal of Business Finance and Accounting. 38 (3-4), 289-333.
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Chapter in edited volume
2005 | Novotny-Farkas, Zoltán. 2005. Erstellung einer Probe-Wissensbilanz für den Lehrstuhl für Externes Rechnungswesen, Univ.Prof. Altenburger, Universität Wien (2005), with Wolfgang Paul and Christoph Wiatschka. In: Wissensbilanzierung - Beiträge der Universität Wien, Hrsg. Finanzwesen und Controlling der Universität Wien, 169-200. Wien: WUV. | (Details) |
Edited book (editorship)
2022 | Aschauer, Ewald, Bertl, Romuald, Eberhartinger, Eva, Eckert, Georg, Egger, Anton, Hirschler, Klaus, Hummel, Katrin, Kalss, Susanne, Kofler, Georg, Lang, Michael, Novotny-Farkas, Zoltán, Nowotny, Christian, Petutschnig, Matthias, Riegler, Christian, Rust, Alexander, Schuch, Josef, Spies, Karoline, Staringer, Claus, Hrsg. 2022. Kauf und Verkauf von Unternehmen. Wiener Bilanzrechtstage 2021. Wien: Linde Verlag. | (Details) | |
2019 | Bertl, Romuald, Eberhartinger, Eva, Egger, Anton, Hirschler, Klaus, Kalss, Susanne, Lang, Michael, Novotny-Farkas, Zoltán, Nowotny, Christian, Riegler, Christian, Rust, Alexander, Schuch, Josef, Staringer, Claus, Hrsg. 2019. Organe von Unternehmen in Recht und Rechnungswesen. Wiener Bilanzrechtstage 2019. Wien: Linde Verlag. | (Details) |
Paper presented at an academic conference or symposium
2021 | Els, Karoline, Bornemann, Tobias, Novotny-Farkas, Zoltán. 2021. Equity or Debt – How do Investors perceive Perpetual Corporate Hybrid Bonds? EAA Virtual Annual Congress 2021, Brüssel, Belgien, 26.05.-28.05. | (Details) | |
Bornemann, Tobias, Novotny-Farkas, Zoltán, Moosmann, Anna-Lena. 2021. The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market Segment: Evidence from Austria. 16th workshop on European Financial Reporting (EUFIN), online, Vereinigtes Königreich von Großbrit. u. Nordirland, 02.09-03.09. | (Details) | ||
Grabner, Isabella, Novotny-Farkas, Zoltán, Sailer, Mariana. 2021. Women's Quota – Support or Obstruction? ERMAC 2021, Wien, Österreich, 21.06.-22.06. | (Details) | ||
2018 | Novotny-Farkas, Zoltán. 2018. Are Level 3 fair value gains and losses return relevant? Evidence from FAS 157 rollforward disclosures. 41st European Accounting Association Annual Congress, Milan, Italien, 30.05 - 01.06. | (Details) | |
Novotny-Farkas, Zoltán. 2018. Comparability and Predictive Ability of Loan Loss Provisions – The Role of Accounting Regulation (IFRS) versus Bank Supervision. Annual Accounting Conference, Berlin, Deutschland, 26.02 - 27.02. | (Details) | ||
2016 | Novotny-Farkas, Zoltán. 2016. IFRS Adoption, Reporting Incentives, and Financial Reporting Quality in Private Firms. JBFA Capital Markets Conference, Chapel Hill, Vereinigte Staaten/USA, 18.05 - 20.05. | (Details) | |
2015 | Novotny-Farkas, Zoltán. 2015. The Economic Consequences of Extending the Use of Fair Value Accounting in Regulatory Capital Calculations. Journal of Accounting and Economics Conference, Rochester, Vereinigte Staaten/USA, 16.10 - 17.10. | (Details) | |
Novotny-Farkas, Zoltán. 2015. The Economic Consequences of Extending the Use of Fair Value Accounting in Regulatory Capital Calculations. 38th European Accounting Association Annual Conference, Glasgow, Großbritannien, 28.04 - 30.04. | (Details) | ||
Novotny-Farkas, Zoltán. 2015. The Economic Consequences of Extending the Use of Fair Value Accounting in Regulatory Capital Calculations. AAA Annual Meeting, the Conference on Teaching and Learning in Accounting (CTLA), Chicago, Vereinigte Staaten/USA, 08.08 - 09.08. | (Details) | ||
2014 | Novotny-Farkas, Zoltán. 2014. The Economic Consequences of Extending the Use of Fair Value Accounting in Regulatory Capital Calculations. Joint Workshop of the Deutsche Bundesbank and the Research Task Force of the Basel Committee on Banking Supervision, Eltville am Rhein, Deutschland, 16.10 - 17.10. | (Details) | |
2013 | Novotny-Farkas, Zoltán. 2013. Earnings Quality in Private Firms: The Role of Accounting Standards and Firm-Level Reporting Incentives. EUFIN 2013; the 9th Workshop on European Financial Reporting, Valencia, Spanien, 05.09 - 06.09. | (Details) | |
2011 | Novotny-Farkas, Zoltán. 2011. Earnings Quality in Private Firms: The Role of Accounting Standards and Firm-Level Reporting Incentives. 34th European Accounting Association Annual Congress, Rome, Italien, 20.04 - 22.04. | (Details) | |
Novotny-Farkas, Zoltán. 2011. Earnings Quality in Private Firms: The Role of Accounting Standards and Firm-Level Reporting Incentives. German Academic Association for Business Research, Kaiserslautern , Deutschland, 16.06 - 18.06. | (Details) | ||
2010 | Novotny-Farkas, Zoltán. 2010. Mandatory IFRS Adoption and Accounting Quality of European Banks. JBFA Capital Markets Conference, Chapel Hill, Vereinigte Staaten/USA, 01. January. | (Details) | |
Novotny-Farkas, Zoltán. 2010. Mandatory IFRS Adoption and Accounting Quality of European Banks. 33rd European Accounting Association Annual Congress, Istanbul, Türkei, 19.05 - 21.05. | (Details) | ||
Novotny-Farkas, Zoltán. 2010. Mandatory IFRS Adoption and Accounting Quality of European Banks. American Accounting Association Annual Meeting , San Francisco, Vereinigte Staaten/USA, 31.07 - 04.08. | (Details) | ||
Novotny-Farkas, Zoltán. 2010. The implications of IFRS adoption on the valuation of loan loss allowances; 5th International Workshop on Accounting & Regulation. 5th International Workshop on Accounting & Regulation, Siena, Italien, 23.09 - 25.09. | (Details) |
Working/discussion paper, preprint
2021 | Bornemann, Tobias, Moosmann, Anna-Lena, Novotny-Farkas, Zoltán. 2021. The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market Segment: Evidence from Austria. | (Details) | |
2018 | Novotny-Farkas, Zoltán, Goncharov, Igor , Wu , Xiaoyong . 2018. Disclosure Choice when Market-Wide Externalities Matter: Evidence from IFRS Adoption by Central Banks . | (Details) | |
Novotny-Farkas, Zoltán, Fiechter, Peter , Renders, Annelies . 2018. Are Level 3 fair value gains and losses return relevant? Evidence from FAS 157 rollforward disclosures. | (Details) | ||
Novotny-Farkas, Zoltán, Gebhardt , Günther . 2018. Comparability and Predictive Ability of Loan Loss Provisions – The Role of Accounting Regulation (IFRS) versus Bank Supervision. | (Details) |
Case study
2015 | Novotny-Farkas, Zoltán. 2015. The Significance of IFRS 9 for Financial Stability and Supervisory Rules. Commissioned study conducted at the request of the European Parliament’s Committee on Economic and Monetary Affairs. | (Details) |
Projects
- No projects found.