Na­chricht­en - Forschung / Vorträge

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…

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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.

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On May 5th, Vanessa Heile gives a presentation on "Firms’ Tax Burden Misperception" at the Virtual Doctoral Tax Brownbag.

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Sorting options on the difference of realized volatility and implied volatility

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…

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Koch, Reinald, Holtmann, Svea, Giese, Henning (2022): Losses Never Sleep - The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises, arqus, Quantitative Research in Taxation, Discussion Paper No. 269, www.arqus.info.

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As part of the Brown Bag Seminars, Alexander Liß gave a presentation on April 19, 2022 on the topic „Ownership Uncertainty and the Role of Intellectual Property as Collateral”.

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Fahr, René, Janssen, Elmar A., Sureth-Sloane, Caren (2022): Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility? – Insights from an Economic Experiment, FinanzArchiv / Public Finance Analysis, Special Issue Behavioral Taxation, 78 (1-2), 239-289.

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Eberhartinger, Eva, Speitmann, Raffael, Sureth-Sloane, Caren, Wu, Yuchen (2022): How Does Trust Affect Concessionary Behavior in Tax Bargaining?, FinanzArchiv / Public Finance Analysis, Special Issue Behavioral Taxation, 78 (1-2), 112-155.

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