Günther Gebhardt is a Honorary Member of the EFRAG Academic Panel.
He is a professor Emeritus of Goethe Universität Frankfurt-am-Main where he has been holding the Chair of Accounting, Finance and Capital Markets since 1991 and the Chair of Accounting and Auditing since 1998. He holds a diploma degree in economics and business administration from Ruhr-Universität Bochum, where he also earned his doctoral degree and his post doctorate habilitation degree. Before joining Goethe-Universität, he was Professor of Finance at Universität Bamberg and Professor of Business Administration at Universität Münster. He further held visiting positions at the Wharton School/University of Pennsylvania, at New York University and at the University of Sydney. He was awarded an honorary doctorate by the Universität St.Gallen (HSG).
His research interests include international corporate finance and international accounting, corporate valuation and accounting for mergers & acquisitions, accounting for financial instruments and financial institutions, among others. He was involved in major research programmes sponsored by the Deutsche Forschungsgemeinschaft and EU-sponsored Marie Curie programmes (e.g. HARMONIA, INTACCT). Günther has published several books as well as many articles in leading German (e.g Zeitschrift für betriebswirtschaftliche Forschung) and international journals. He is a member of the editorial boards of leading international journals (e.g. Abacus, Accounting and Business Research, Journal of Business Finance & Accounting).
He has been involved in standard setting e.g. as the chair of the Financial Instruments Working Group of the ASCG, as a member of the Joint Working Group of Standard Setters on Financial Instruments, as a member of the IASB and of the EFRAG Financial Instruments Working Group. He served as the founding chair European Accounting Association Financial Reporting Standards Committee of the European Accounting Association. He is also chairing the Working Group on Cash Flow Statements of the Schmalenbach-Gesellschaft.