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Professorinnen und Professoren des Department 2

Research

  • Behavioural Accounting, especially regarding the reception and processing of financial reports by individual investors.
  • Disclosure theory, in particular regarding the question of which economic conditions foster voluntary disclosure of vlaue relevant information by corporate entities. This includes questions regarding the necessity of mandatory reporting and regarding the informational value of voluntary and mandatory reports alike.
  • Corporate governance theory, with special regard to the effect of regulation on corporate governance. This includes for example research with respect to the optimal degree of regulation or the interaction of regulation and trust in a capital market Setting.

Further Links:

    The University for the Information Society