Na­chricht­en - Forschung / Vorträge

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…

On June 16th, 2022, Reyhaneh Safaei and Yuchen Wu are giving a presentation on the topic "Are Risk-based Tax Audit Strategies Rewarded? An Analysis of Corporate Tax Avoidance" at the IOTA-OECD ISORA workshop of the Norwegian Tax Administration in Oslo, Norway.

Giese, Henning, Koch, Reinald, Gamm, Markus (2022): Tax Avoidance and Vertical Interlocks within Multinational Enterprises, arqus, Quantitative Research in Taxation, Discussion Paper No. 270, www.arqus.info. Available at SSRN: https://ssrn.com/abstract=4137265. 

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, 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…

From May 11th to May 13th, Daniel Dyck, Henning Giese, Vanessa Heile, Reyhaneh Safaei, Adrian Schipp and Caren Sureth-Sloane present their research at the 44th Annual Congress of the European Accounting Association in Bergen, Norway.