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.…
On September 29th, 2022, Dr. Henning Giese gives a presentation on "Tax complexity and tax department structure: The hidden cost of complex tax systems" at the 5th Biennial Taxation Research Symposium in Toronto, Canada.
On September 26th, 2022, Elisa Casi, Daniel Dyck, Yuri Piper and Adrian Schipp present their research at the Faculty Research Workshop at Paderborn University.
On September 21th, 2022, Dr. Henning Giese gives a poster presentation on "Towards Green Driving - The Effect of Tax Incentives on the Registration of Plug-in Hybrids" at the Workshop Data Society. Chancen – Innovationen – Verantwortung (50 Jahre UPB), Heinz Nixdorf Museums Forum, Paderborn.
On September 15th, 2022, Daniel Dyck gives a presentation on "How does Technological and Human Controversy Expertise affect Tax Disputes?" at the XXI. Symposium on the Economic Analysis of the Firm by the GEABA at the University of Konstanz.
Greil, Stefan, Overesch, Michael, Rohlfing-Bastian, Anna, Schreiber, Ulrich, Sureth-Sloane, Caren (2022): Towards an amended arm´s length principle - Tackling complexity and implementing destination rules in transfer pricing, TRR 266 Working Paper Series No. 89. Available at SSRN: https://ssrn.com/abstract=4166972.
On July 14th, Daniel Dyck, Henning Giese, Vanessa Heinemann-Heile, Yuri Piper and Adrian Schipp present their research at the 17th arqus annual meeting at the Otto-von-Guericke-University of Magdeburg.
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…
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