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Zoltán Novotny-Farkas

Univ.Prof. Dr.rer.pol. Zoltán Novotny-Farkas
Telephone:
+43 1 31336 6571
Email:
Contact information and photo taken from and editable at WU Directory.

Affiliation

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

    No classifications found.

Expertise

  • Empirical Accounting Research
  • International Financial Reporting Standards (IFRS)
  • Bank Accounting and Regulation

Activities

Position in scientific committee
  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

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. open access (Details)
  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. open access (Details)
2013 Novotny-Farkas, Zoltán. 2013. The Effect of Conference Calls on Analysts' Forecasts – German Evidence. European Accounting Review. 22 (1), 151-183. open access (Details)
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. open access (Details)

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)

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. (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)
  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. 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)
  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)
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. German Academic Association for Business Research, Kaiserslautern , Deutschland, 16.06 - 18.06. (Details)
  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)
2010 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. 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. 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.