Christoph Pelger

5 catalog papers. Identity-linked publications and additional name matches are distinguished below.

ORCID: 0000-0002-7140-5262

Norwegian School of Economics, Department of Accounting, Auditing and Law, Helleveien 30, 5045, Bergen, Norway; Universität Innsbruck, Department of Accounting, Auditing and Taxation, Universitätsstraße 15, 6020, Innsbruck, Austria

Publications

• Deferred compensation, managerial retirement, and the stewardship perspective of financial accounting — Contemporary Accounting Research 2025
• When living laws collide: FASB/IASB conceptual framework development as a contested discursive space — Accounting, Organizations and Society 2025
• The Eternal Debate Over Conservatism and Prudence: A Historical Perspective on the Conceptualization of Asymmetry in Financial Accounting Theory* — Contemporary Accounting Research 2023
• Practices of standard-setting – An analysis of the IASB's and FASB's process of identifying the objective of financial reporting — Accounting, Organizations and Society 2016
• “Twisting words”? A study of the construction and reconstruction of reliability in financial reporting standard-setting — Accounting, Organizations and Society 2015