| 102 | Günther Gebhardt, Rolf Reichardt, Carsten Wittenbrink | Accounting for Financial Instruments in the Banking Industry: Conclusions from a Simulation Model | Law and Economics of Financial Organizations | 2003 | |
| 43 | Günther Gebhardt | The Evolution of Global Standards of Accounting | Law and Economics of Financial Organizations | 2000 | |
| 20 | Gordon M. Bodnar, Günther Gebhardt | Derivatives Usage in Risk Management by U.S. and German Non-Financial Firms: A Comparative Survey | Trading and Pricing in Financial Markets | 1998 | |
| 591 | Günther Gebhardt, Zoltán Novotny-Farkas | Comparability and predictive ability of loan loss allowances – The role of accounting regulation versus bank supervision | Corporate Finance & Financial Markets | 2018 | |