TRR 266/TAF Research Seminar On November 22, 2022, Svenja Dube (Fordham University, New York) presented the paper "Corporate Social Responsibility and Consumer Behavior" at the TRR 266/TAF Research Seminar. Svenja Dube, PhD is an Assistant Professor in Accounting and Taxation at Fordham University, New York. She earned her PhD at New York University in Business Administration. Her research is mainly concerned with accounting. She has published…

As part of the Brown Bag Seminars, Christopher Böhme gave a presentation on November 15th, 2022 on the topic "Spillover effects of tax-related restatements".

TRR 266/TAF Research Seminar On November 2, 2022, Alfred Wagenhofer (University of Graz) presented the paper "Economic Effects of Litigation Risk on Corporate Disclosure and Innovation" at the TRR 266/TAF Research Seminar. Prof. Dr. Dr. h.c. Alfred Wagenhofer is a member of the board of the Institute for Corporate Accounting and Controlling and head of the Center for Accounting Research at the University of Graz. He is the author of numerous…

As part of the Brown Bag Seminars, David Hiss gave a presentation on October 25, 2022 on the topic "External Effects and Disclosure".

TRR 266/TAF Research Seminar On October 18, 2022, Ferdinand Elfers (Erasmus University Rotterdam) presented the paper "TruPS, I Did It Again – The Impact of (Non-)Fair Value Accounting on Banks’ Impairment and Trading Decisions" at the TRR 266/TAF Research Seminar. Ferdinand Elfers is an Assistant Professor of Financial Accounting at Erasmus University Rotterdam’s School of Economics. He earned his PhD at the University of Mannheim in Germany.…

TRR 266/TAF Research Seminar On July 12, 2022, Peter Limbach (Universität Bielefeld) presented the paper "Blockholder Representation on the Board: Theory and Evidence" at the TRR 266/TAF Research Seminar. Prof. Dr. Limbach presented a model that helps explain why only few blockholders seek board representation despite little direct costs. In the model, inefficiently few blockholders take a board seat because it signals adverse information to…

As part of the Brown Bag Seminars, Regina Ortmann gave a presentation on July 5, 2022 on the topic "Taxing network products - the impact on decisions of MNEs".

As part of the Brown Bag Seminars, Sebastian Hinder gave a presentation on June 28, 2022 on the topic "Management Guidance & Analyst Forecasts: The Peculiar Role of Tax Forecasting".

TRR 266/TAF Research Seminar On June 21, 2022, Ken Klassen (University of Waterloo) presented the paper "Tax Aggressive Behavior and Voluntary Tax Disclosures in Corporate Sustainability Reporting" at the TRR 266/TAF Research Seminar. The paper is co-authored work with Jilian R. Adams and Elizabeth Demers (all University of Waterloo, Ontario, Canada). In this study, the authors analyze determinants of firms’ decisions to disclose tax…

As part of the Brown Bag Seminars, Stephan Kaiser gave a presentation on June 14, 2022 on the topic "Changes in Firms’ Business Models and Abnormal Accruals".

As part of the Brown Bag Seminars, Elisa Casi-Eberhard gave a presentation on June 7, 2022 on the topic "So close and yet so far: the ability of mandatory disclosure regimes to crack down on offshore tax evasion".

As part of the Brown Bag Seminars, Jonas Materna gave a presentation on May 31, 2022 on the topic „Personality Traits of Current and Future Accountants: Evidence from the Socio-Economic Panel".

As part of the Brown Bag Seminars, Arndt Weinrich gave a presentation on May 24, 2022 on the topic „Green Tax Uncertainty & Innovation".

TRR 266/TAF Research Seminar On May 17, 2022, Beatrice Michaeli (University of California, Los Angeles, USA) presented the paper "Boards and Executive Compensation: Another Look" at the TRR 266/TAF Research Seminar. The paper is joint work with Martin Gregor (Charles University, Institute of Economic Studies, Czech Republic). This paper examines the optimal contracts offered to CEOs and boards in a classic economic setting where a centralized…

TAF Research Seminar On May 3, 2022, Gregor Weiß (Leipzig University) presented the paper "Characteristic Portfolios, Conditional Quantile Curves, and the Cross-Section of Option Returns" at the TAF Research Seminar. The paper is joint work with Felix Irresberger (Durham University, UK) and Simon Fritzsch (Leipzig University). The paper proposes to use non-parametric machine learning methods to estimate quantile curves in asset pricing. The…