Center for Tax and Accounting Research (CETAR)

During the past two decades, increasing globalization of markets put pressure on the institutional systems, in particular the tax and accounting system in many developed countries and forced significant changes in the structure of the national tax system and accounting regulations. The political debates demonstrate an ongoing interest in the assessment of reform options. In Germany, the debate focuses a) on institutional effects (tax reforms, accounting standards, capital market regulation) on location and investment decisions of multinational companies and fairness and b) on the assessment of tangible and intangibles and its implication for business valuation and decision-making. The Center for Tax and Accounting Research (CETAR), as a research center of competence, is founded to gain valuable insights on the effects of tax, accounting and related regulatory systems on business decisions. Members of CETAR want to bring up new cognitions about reforms being in the light of technical changes and globalization at the interface of research, entrepreneurial action and policy.

News

07.01.2025 - 07.01.2025

TAF Brown Bag Sem­in­ar: Den­nis Groß­mann

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17.12.2024 - 17.12.2024

TRR 266/TAF Brown Bag Sem­in­ar: Chris­ti­an Friedrich

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10.12.2024 - 10.12.2024

TRR 266/TAF Re­search Sem­in­ar: Cinthia Valle Ruiz "Nav­ig­at­ing Fisc­al Policy: The Dy­nam­ics of In­come Shift­ing in the Oil and Gas In­dustry"

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03.12.2024 - 03.12.2024

TAF Brown Bag Sem­in­ar: Mar­ina Köller­mey­er

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26.11.2024

TAF Brown Bag Sem­in­ar: Yuri Piper

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19.11.2024 - 19.11.2024

TRR 266/TAF Re­search Sem­in­ar: To­bi­as Borne­mann

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19.11.2024

TRR 266/TAF Brown Bag Sem­in­ar: Ger­rit von Zed­litz

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05.11.2024

TRR 266/TAF Brown Bag Sem­in­ar: Dr. Ben­jamin Fligge

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29.10.2024

TAF Brown Bag Sem­in­ar: Ree­yarn Li

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16.07.2024

TRR 266/TAF Brown Bag Sem­in­ar: Lisa Lüt­tke

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16.07.2024

TAF Brown Bag Sem­in­ar: Lisa Lüt­tke (Hum­boldt Un­vi­ersität zu Ber­lin)

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02.07.2024

TRR 266/TAF Re­search Work­shop & PRIME Sem­in­ar: Prof. Sergeja Slapni­car

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02.07.2024

TRR 266/TAF Re­search Sem­in­ar: Stefano Cas­cino

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02.07.2024

TRR 266/TAF Re­search Sem­in­ar: Stefano Cas­cino "Be­hind the Cor­por­ate Veil: How Busi­ness Groups Ar­bit­rage ESG Dis­clos­ure Man­dates"

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02.07.2024

TAF Re­search Work­shop: Sergeja Slapni­car (Uni­ver­sity of Queens­land)

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More events

Research and Network

Laptop im Vordergrund, Personen in Besprechung.

TAF Work­ing Pa­per Series

TRR 266 Accounting for Transparency

TRR 266 Ac­count­ing for Trans­par­ency (DFG)

Pub­lic­a­tions of CETAR Mem­bers

Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien

Maiterth, R., Piper, Y., & Sureth-Sloane, C. (2025). Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien. Steuer und Wirtschaft, forthcoming.


Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency

Diller, M., Lorenz, J., Schneider, G., & Sureth-Sloane, C. (2025). Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency. The Accounting Review, forthcoming.


Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche Unternehmen

Greil, S., Kaluza-Thiesen, E., Schulz, K. A., & Sureth-Sloane, C. (2024). Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche Unternehmen. Deutsches Steuerrecht, 62(17), 914–921.


The conditional impact of market consolidation and market power on banking stability – Evidence from Europe

Herwald, S., Voigt, S., & Uhde, A. (2024). The conditional impact of market consolidation and market power on banking stability – Evidence from Europe. Journal of Risk Finance, 25(3), 510–536. https://doi.org/10.1108/JRF-03-2023-0075


Steuerwettbewerb als Chance

Birnbaum, K., Heckemeyer, J. H., Linau, A., & Sureth-Sloane, C. (2024). Steuerwettbewerb als Chance. Schmalenbach IMPULSE, 3, 1–17. https://doi.org/10.54585/OAHI2295


Show all publications

Sem­inars of CETAR / TAF

  Date Presenter University Title Additional information
11/18/2025 Tobias Berg Goethe Universität Frankfurt am Main   jointly with TRR266 Seminar Series
07/08/2025 Jörg Budde Universität Bonn   jointly with TRR266 Seminar Series
05/20/2025 Michael Wolff Georg-August-Universität Göttingen   jointly with TRR266 Seminar Series
01/28/2025 Rüdiger Hahn HHU Düsseldorf    
12/10/2024 Cinthia Valle Ruiz IÉSEG School of Management Navigating Fiscal Policy: The Dynamics of Income Shifting in the Oil and Gas Industry jointly with TRR266 Seminar Series
11/19/2024 Tobias Bornemann WU Wien In the Spotlight: The Effect of ESG Ratings on Tax Avoidance and Tax Transparency jointly with TRR266 Seminar Series
07/02/2024

Stefano Cascino

The London School of Economics and Political Science (LSE)

Behind the Corporate Veil: How Business Groups Arbitrage ESG Disclosure Mandates jointly with TRR266 Seminar Series
06/18/2024 Yijun Li Erasmus University Rotterdam The Curse of Celebrity: The Effect of CEO Media-induced Status on Stock Price Crash Risk jointly with TRR266 Seminar Series
06/11/2024 Christina Elschner Europa-Universität Viadrina Frankfurt/Oder The Role of Tax Professionals in International Tax Policy jointly with TRR266 Seminar Series
04/30/2024 Alessandro Scopellitti Katholieke Universiteit Leuven Bank Credit and Market-based Finance for Corporations: The Effects of Minibond Issuances for Unlisted Firms  
12/12/2023

Elisa Casi-Eberhard

NHH Bergen Tax Strategy Disclosure: A Greenwashing Mandate? jointly with TRR266 Seminar Series
10/24/2023 Derrald Stice HKU Business School Regulatory Exposure, Debt Contract Terms, and Bank Specialization jointly with TRR266 Seminar Series
10/17/2023 Rebecca Lester Stanford Graduate School of Business The Spiderweb of Partnership Tax Structures jointly with TRR266 Seminar Series
07/04/2023 Paul Demeré University of Georgia Using Narrative Disclosures to Predict Tax Outcomes jointly with TRR266 Seminar Series
11/28/2023 Martin Artz WWU Münster You Rate Me and I’ll Rate You:
Mutual Rating Relationships in Multi-Rater Performance Evaluation Systems
jointly with TRR266 Seminar Series
05/30/2023 Jaron Wilde University of Iowa Hidden in Plain Sight: Havens and Captives jointly with TRR266 Seminar Series
04/18/2023 Nathan Goldman NC State University Executive Compensation and Income Tax Rate Progression jointly with TRR266 Seminar Series
12/06/2022 Harald Amberger WU Vienna Ownership Transparency and Cross-border Investment jointly with TRR266 Seminar Series
11/22/2022 Svenja Dube Fordham University Corporate Social Responsibility and Consumer Behavior jointly with TRR266 Seminar Series
11/02/2022 Alfred Wagenhofer University of Graz Economic Effects of Litigation Risk on Corporate Disclosure and Innovation jointly with TRR266 Seminar Series
10/18/2022 Ferdinand Elfers Erasmus University Rotterdam TruPS, I Did It Again – The Impact of (Non-)Fair Value Accounting on Banks’ Impairment and Trading Decisions jointly with TRR266 Seminar Series
07/12/2022 Peter Limbach Universität Bielefeld Blockholder Representation on the Board: Theory and Evidence  
06/21/2022 Ken Klassen University of Waterloo Tax Aggressive Behavior and Voluntary Tax Disclosures in Corporate Sustainability Reporting jointly with TRR266 Seminar Series
05/17/2022 Beatrice Michaeli

University of California, Los Angeles

Boards and Executive Compensation: Another Look jointly with TRR266 Seminar Series
05/03/2022 Gregor Weiß Universität Leipzig Characteristic Portfolios, Conditional Quantile Curves, and the Cross-Section of Option Returns  
01/25/2022 Stefan Zeisberger WWU Münster What is Risk? How Investors Perceive Risk in Return Distributions  
12/21/2021 Marcel Olbert London Business School

Private Equity, Taxes, and Local Governments

jointly with TRR266 Seminar Series
11/09/2021 Jochen Pierk Erasmus University Rotterdam The Role of MNC Executives on Tax Avoidance of Foreign Subsidiaries jointly with TRR266 Seminar Series
10/26/2021 Christoph Sextroh Tilburg University

Simultaneous Information Releases and Capital Market Feedback

jointly with TRR266 Seminar Series
07/13/2021 Jingyuan Mo NYU Shanghai Boosted Credit Ratings in China: The Effects of Credit Enhancement on Bond Pricing  
06/15/2021 Helena Isidro ISCTE-IUL Business School, Lisbon Debt Contracting after Bankruptcy jointly with TRR266 Seminar Series
05/18/2021 
2:30 pm
Stacie Laplante Wisconsin School of Business "Just BEAT It" - Do firms reclassify costs to avoid the base erosion and anti-abuse tax (BEAT) of the TCJA? jointly with TRR266 Seminar Series
05/04/2021 Reinald Koch  Katholische Universität Eichstätt-Ingolstadt The effect of tax department structure on tax avoidance and tax risk jointly with TRR266 Seminar Series
04/20/2021 Eva Eberhartinger Wirtschaftsuniversität Wien The Future of Tax Audits? The Acceptance of Online-Based, Automated Tax Audits and their Effects on Trust and Power jointly with TRR266 Seminar Series
01/19/2021 Dan Amiram

Coller School of Management, Tel Aviv University

  jointly with TRR266 Seminar Series
12/08/2020 Arzé Karam Durham University, UK Liquidity Crashes  
11/17/2020 Dan Lynch Wisconsin School of Business Earnings Management around the ‘Tax Cuts and Jobs Act’ of 2017 jointly with TRR266 Seminar Series
11/10/2020 Jacco Wielhouwer Vrije Universiteit Amsterdam, NL Goal Congruent Investments Including Tax Depreciation jointly with TRR266 Seminar Series
10/13/2020 Davud Rostam-Afschar Universität Mannheim The German Business Panel: Scope, Methods, and Potential for Analysis jointly with TRR266 Seminar Series
01/28/2020 Beatriz García Osma Universidad Carlos III de Madrid Not Just a Boys’ Club: Gender and Private Information Channels for Insider Trading jointly with TRR266 Seminar Series
01/14/2020 Katrin Weiskirchner-Merten Vienna University of Economics and Business Bank Representatives on the Board of Directors and
their Influence on Risk and Managerial Compensation
jointly with TRR266 Seminar Series
12/10/2019 Erik Peek Rotterdam School of Management The Dynamics of Financial Reporting Credibility Perceptions: IPO Firms’ Reputation Development through Passive Affiliations jointly with TRR266 Seminar Series
10/22/2019 Giovanna Michelon University of Bristol Environmental Disclosure and the Cost of Capital: Evidence from the Fukushima Nuclear Disaster jointly with TRR266 Seminar Series
06/18/2019 Marc Arnold University of St. Gallen The Impact of Renegotiable Debt on Firms  
06/06/2019 Leslie Robinson Tuck School of Business at Dartmouth Negotiated Tax Havens  
05/21/2019 Tami Dinh University of St. Gallen The Real Effect of Accounting Comparability on Cross-border Investment of Foreign Investors  
05/07/2019 Marlene Plumlee University of Utah Growth Matters: Disclosure and Risk Premium  
04/16/2019 Felix Irresberger Leeds University Business School Coin Concentration of Proof-of-Stake Blockchains  
03/19/2019 Anne Beyer Stanford Graduate School of Business Enterprise Value and Voluntary Disclosure  
01/29/2019 Jochen Hundsdoerfer Freie Universität Berlin Corporate Taxes and Firms‘ Cost Behavior: The Role of Conforming Tax Planning  
01/15/2019 Martin Jacob WHU - Otto Beisheim School of Management What Shapes Corporate Tax Policy?  
12/18/2018 Alastair Lawrence London Business School Measurement Error in Dependent Variables  
11/13/2018 Edward L. Maydew UNC Kenan-Flagler Business School Tax Planning Diffusion along the Supply Chain  
10/02/2018 Michelle Hanlon MIT Sloan School of Management Insider Tax Effects on Acquisition Structure and Value  
06/26/2018 Christie Hayne Gies College of Business Collaborating with Competitors: Mechanisms That Mitigate Coopetitive Tensions Among Member Firms in Accounting Associations and Networks   
06/19/2018 David Godsell Gies College of Business Does the Threat of Takeover Discipline Managers? New Evidence from the Foreign Investment and National Security Act  
06/05/2018 Jianxin (Donny) Zhao Goizueta Business School Emory University The Value of Lending to Bellwether Firms by Institutional Investors  
05/15/2018 Peter Fiechter Université de Neuchatel Real effects in anticipation of mandatory disclosures: Evidence from the European Union’s CSR directive  
12/05/2017 Eva Eberhartinger Vienna University of Economics and Business Corporate Governance and Taxation: The Case of Co-operative Compliance  
11/14/2017 Edwige Cheynel University of California San Diego Estimating the Marginal Cost of Manipulation (in room Q0.425)  
10/24/2017 Christian Laux Vienna University of Economics and Business Bank Payouts during the Crisis of 2007-2008  
07/18/2017 Harm Schütt Ludwig-Maximilians-University Munich Do Financial News Outlets Cater to Heterogeneous Readers?  
07/04/2017 Leslie Robinson Tuck School of Business at Dartmouth Public Tax-Return Disclosure  
06/20/2017  Christof Beuselinck University of Lille Financial Statement Readability and Tax Aggressiveness  
01/17/2017 Ulf Schiller University of Basel Bank Runs and Accounting for Illiquid Bank Assets  
12/13/2016 Zoltan Novotny-Farkas Lancaster University Are Level 3 Fair Values Informative?  
11/29/2016 Christoph Spengel University of Mannheim Education and Research in Taxation at Mannheim University  
11/22/2016 Dirk Schindler NHH Bergen Flexibility in Income Shifting under Losses  
07/08/2016 Wayne Landsman University of North Carolina at Chapel Hill The JOBS Act and Information Uncertainty in IPO Firms  
06/28/2016 Kathleen Andries WHU – Otto Beisheim School of Management The Effect of Corporate Taxation on Bank Transparency: Evidence from Loan Loss Provisions  
05/31/2016 Jörg-Markus Hitz Georg-August-University Göttingen Mandatory IFRS adoption: Database Coverage and Potential Selection Effects  
02/09/2016 Jeremy Bertomeu Baruch College, City University of New York Using Models and Data to Test Theory  
11/03/2015 Jürgen Ernstberger University of Technology Munich Reviewing a Friend –
The Role of Social Ties in Review Work in Auditing
 
10/20/2015 Bill Rees University of Edinburgh Business School Nonfinancial Disclosure and Analyst Forecast Accuracy: Evidence on Carbon Emission and Corporate Social Responsibility Disclosures in the US  
07/21/2015 Jack D. Stecher Carnegie Mellon University Does Fair Value Accounting Reduce Prices and Create Illiquidity  
07/14/2015 Jannis Bischof Goethe University Frankfurt Why Did the FASB Change Fair Value Accounting Rules during the Crisis? An Analysis of the Political Influence on Standard-Setting  
06/09/2015 Petro Lisowsky University of Illinois at Urbana-Champaign Predictable Uncertainty: The Relation between Unrecognized Tax Benefits and Future Income Tax Cash Outflows  
06/02/2015 Lillian Mills University of Texas at Austin Can Revenue Authorities Constrain Tax-Induced Income Shifting in a Politically Controlled Economy?  
05/12/2015 Matthias Köhler Deutsche Bank An Analysis of Fee and Commission Income at German Savings Banks  
02/03/2015 Thorsten Sellhorn Ludwig-Maximilians-University Munich Fair Value and Corporate Investment  
12/05/2014 Richard C. Sansing Tuck School of Business at Dartmouth Tax Loss Carryovers in a Competitive Environment  
11/18/2014  Andreas Löffler Freie Universität Berlin ACE Tax with Uncertain Cash Flows and a Time Varying Tax Rate  
10/28/2014 Ulf Brüggemann Humboldt-Universität zu Berlin The Effect of Regulatory Harmonization on Cross-Border Labor Migration: Evidence from the Accounting Profession  
07/01/2014 Gregor Weiß University of Technology Dortmund Disclosed Derivatives Usage,
Securitization, and the Systemic Equity Risk of Banks
 
06/17/2014 Dirk Simons University of Mannheim Audit Market Segmentation
- The Impact of Mid-Tier Firms on Competition
 
05/27/2014 Daniela Lorenz Freie Universität Berlin A Revised Study of Family Firms' Tax Aggressiveness - Detection Controlled Analysis of Tax Audit Data  
04/22/2014 Aljosa Valentincic University of  Ljubljana Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?  
11/13/2013 Martin Jacob WHU - Otto Beisheim School of Management Payout Polocies of Privately Held Firms: Flexibility and the Role of Income Taxes  
07/01/2010 Terry Shevlin University of Washington, Foster School of Business Real Effects of Accounting Rules: Evidence from Multinational Firms’ Investment Location and Profit Repatriation Decisions  

 

Date Guest University Title Inviting Professor Discussant
21/01/2025 Rüdiger Hahn HHU Düsseldorf   Reimsbach  
03/12/2024 Cinthia Valle Ruiz IÉSEG School of Management Navigating Fiscal Policy: The Dynamics of Income Shifting in the Oil and Gas Industry Müller Marina Köllermeyer/ Mahdi Rahali
25/06/2024 Stefano Cascino The London School of Economics and Political Science (LSE) Behind the Corporate Veil: How Business Groups Arbitrage ESG Disclosure Mandates Müller Sebastian Hinder
28/05/2024 Yijun Li Erasmus University Rotterdam The Curse of Celebrity: The Effect of CEO Media-induced Status on Stock Price Crash Risk Sureth-Sloane Henning Giese
28/05/2024 Inga Hardeck Universität Duisburg-Essen The Role of Tax Professionals in International Tax Policy Sureth-Sloane Yuri Piper
23/04/2024 Alessandro Scopellitti Katholieke Universiteit Leuven Bank Credit and Market-based Finance for Corporations: The Effects of Minibond Issuances for Unlisted Firms Klein Simone Voigt
12/05/2023 Elisa Casi-Eberhard NHH Bergen Tax Strategy Disclosure: A Greenwashing Mandate? Sureth-Sloane Kim Alina Schulz
11/21/2023 Martin Artz WWU Münster You Rate Me and I’ll Rate You:
Mutual Rating Relationships in Multi-Rater Performance Evaluation Systems
Ebert  
10/10/2023 Rebecca Lester Stanford Graduate School of Business The Spiderweb of Partnership Tax Structures Ortmann  
10/10/2023 Derrald Stice HKU Business School Regulatory Exposure, Debt Contract Terms, and Bank Specialization Sievers  
06/27/2023 Paul Demeré University of Georgia Using Narrative Disclosures to Predict Tax Outcomes Müller Christopher Böhme
05/16/2023 Jaron Wilde University of Iowa Hidden in Plain Sight: Havens and Captives Müller Katharina Wittek
04/11/2023 Nathan Goldman North Carolina State University Executive Compensation and Income Tax Rate Progression Sureth-Sloane Henning Giese
11/29/2022 Harald Amberger WU Vienna Ownership Transparency and Cross-border Investment Sureth-Sloane Christopher Böhme
11/15/2022 Svenja Dube Fordham University Corporate Social Responsibility and Consumer Behavior Kosi  
10/11/2022 Alfred Wagenhofer University of Graz Economic Effects of Litigation Risk on Corporate Disclosure and Innovation Sureth-Sloane

Daniel Dyck

10/11/2022 Ferdinand Elfers Erasmus University Rotterdam TruPS, I Did It Again – The Impact of (Non-)Fair Value Accounting on Banks’ Impairment and Trading Decisions Müller Sebastian Hinder
07/05/2022 Peter Limbach Universität Bielefeld Blockholder Representation on the Board: Theory and Evidence Uhde  
06/14/2022 Ken Klaasen University of Waterloo Tax Aggressive Behavior and Voluntary Tax Disclosures in Corporate Sustainability Reporting Müller Arndt Weinrich
05/10/2022 Beatrice Michaeli University of California, Los Angeles Boards and Executive Compensation: Another Look Ebert David Hiss
04/26/2022 Gregor Weiß Universität Leipzig Characteristic Portfolios, Conditional Quantile Curves, and the Cross-Section of Option Returns Pelster Nina Klocke
01/28/2022 Martin Hibbeln Mercator School of Management (University of Duisburg-Essen) Credit Risk Modeling in the Age of Machine Learning Pelster  
12/14/2021 Marcel Olbert London Business School Private Equity, Taxes, and Local Governments Müller Christopher Böhme/Sebastian Hinder
11/02/2021 Jochen Pierk Erasmus University Rotterdam The Role of MNC Executives on Tax Avoidance of Foreign Subsidiaries Kosi Alexander Liß
10/19/2021 Christoph Sextroh Tilburg University Simultaneous Information Releases and Capital Market Feedback Müller Alexander Liß
07/06/2021 Jingyuan Mo NYU Shanghai Boosted Credit Ratings in China: The Effects of Credit Enhancement on Bond Pricing Pelster Sebastian Krull
06/08/2021 Helena Isidro ISCTE-IUL Business School, Lisbon Debt Contracting after Bankruptcy Kosi Kevin Krüger/Pia Stoczek
05/11/2021 Stacie Laplante Wisconsin School of Business, Madison, USA "Just BEAT It" - Do firms reclassify costs to avoid the base erosion and anti-abuse tax (BEAT) of the TCJA? Sureth-Sloane Sebastian Hinder/Isis Swoboda
04/27/2021 Reinald Koch Katholische Universität Eichstätt-Ingolstadt The effect of tax department structure on tax avoidance and tax risk Sureth-Sloane Daniel Dyck
04/13/2021 Eva Eberhartinger WU Wien The Future of Tax Audits? The Acceptance of Online-Based, Automated Tax Audits and their Effects on Trust and Power Sureth-Sloane Vanessa Heile/Adrian Schipp
01/12/2021 Dan Amiram

Coller School of Management, Tel Aviv University

  Sievers Alexander Liß
11/24/2020 Arzé Karam Durham University, UK Liquidity Crashes Pelster Matthias Pelster
11/12/2020 Dan Lynch Wisconsin School of Business, Madison, USA Earnings Management around the Tax Cuts and Jobs Act of 2017 Sievers Alexander Liß
11/03/2020 Jacco Wielhouwer Vrije Universiteit Amsterdam Goal Congruent Investments Including Tax Depreciation Sureth-Sloane Daniel Dyck/Maike Kipka
01/21/2020 Beatriz Garcia Osma Universidad Carlos III de Madrid Not Just a Boys’ Club: Gender and Private Information Channels for Insider Trading Kosi Pia Stoczek
01/07/2020 Katrin Weiskirchner-Merten WU Vienna Bank Representatives on the Board of Directors and
their Influence on Risk and Managerial Compensation
Ebert Manuel Drewes
12/03/2019 Erik Peek Rotterdam School of Management The Dynamics of Financial Reporting Credibility Perceptions: IPO Firms’ Reputation Development through Passive Affiliations Kosi Pia Stoczek
10/15/2019 Giovanna Michelon University of Bristol, UK Environmental Disclosure and the Cost of Capital: Evidence from the Fukushima Nuclear Disaster Kosi Maryna Gulenko
06/04/2019 Marc Arnold Universität St.Gallen, Schweiz The Impact of Renegotiable Debt on Firms Pelster Matthias Pelster
05/28/19 Leslie Robinson Tuck School of Business at Dartmouth Negotiated tax havens Sureth-Sloane Adrian Schipp
05/14/2019 Tami Dinh Universität St.Gallen, Schweiz The Real Effect of Accounting Comparability on Cross-border Investment of Foreign Investors Kosi Maryna Gulenko
04/30/2019 Marlene Plumlee University of Utah Growth Matters: Disclosure and Risk Premium Sievers Alexander Liß
04/02/2019 Felix Irresberger Leeds University Business School Coin Concentration of Proof-of-Stake Blockchains Uhde Sonja Warkulat
03/19/2019 Anne Beyer Stanford Graduate School of Business Enterprise value and voluntary disclosure Sureth-Sloane Regina Ortmann
01/08/2019 Jochen Hundsdoerfer Freie Universität Berlin Corporate Taxes and Firms‘ Cost Behavior: The Role of Conforming Tax Planning Müller Arndt Weinrich
01/08/2019 Martin Jacob WHU - Otto Beisheim School of Management, Vallendar What shapes corporate tax policy? Sureth-Sloane Reyhaneh Safaei
12/11/2018 Alastair Lawrence London Business School Measurement Error in Dependent Variables Sievers Christian Sofilkanitsch
11/06/2018 Edward L. Maydew UNC Kenan-Flagler Business School, North Carolina, USA Tax Planning Diffusion along the Supply Chain Ortmann Regina Ortmann
09/24/2018 Michelle Hanlon MIT Sloan School of Management, Cambridge, Massachusetts, USA Insider Tax Effects on Acquisition Structure and Value Sureth-Sloane Reyhaneh Safaei
06/12/2018 David Godsell Gies College of Business, Illinois Does the Threat of Takeover Discipline Managers? New Evidence from the Foreign Investment and National Security Act Kosi Vanessa Flagmeier
06/12/2018 Christie Hayne Gies College of Business, Illinois Collaborating with Competitors: Mechanisms That Mitigate Coopetitive Tensions Among Member Firms in Accounting Associations and Networks Kosi Maryna Gulenko
05/08/2018 Jianxin (Donny) Zhao Goizueta Business School Emory University, Atlanta The Value of Lending to Bellwether Firms by Institutional Investors Sievers Holger Meyer
05/08/2018 Peter Fiechter Université de Neuchate Real effects in anticipation of mandatory disclosures: Evidence from the European Union’s CSR directive Sievers Alexander Liß
11/21/2017 Eva Eberhartinger WU Vienna Corporate Governance and Taxation: The Case of Co-operative Compliance Sureth-Sloane Reyhaneh Safaei
11/07/2017 Edwige Cheynel University of California San Diego Estimating the Marginal Cost of Manipulation  Ebert Carolin Bußmann
10/17/2017 Christian Laux WU Vienna Bank Payouts during the Crises of 2007-2008  Kosi Maryna Gulenko
07/11/2017 Harm Schütt Ludwig-Maximilians-University Munich Do Financial News Outlets Cater to Hererogeneous Readers?  Müller Maryna Gulenko, Fabian Failenschmid
06/13/2017 Leslie Robinson Tuck School of Business at Dartmouth Public Tax-Return Disclosure Sureth-Sloane Thomas Kourouxous
06/13/2017 Christof Beuselinck University of Lille Financial Statement Readability and Tax Aggressiveness Müller Vanessa Hennemann
01/10/2017 Ulf Schiller University of Basel Bank Runs and Accounting for Illiquid Bank Assets Michael Ebert Michael Ebert
12/08/2016 Zoltan Novotny-Farkas Lancaster University Are Level 3 Fair Values Informative? Müller Vanessa Hennemann
11/15/2016 Dirk Schindler NHH Bergen, Norway Flexibility in Income Shifting under Losses Sureth-Sloane Regina Ortmann, Thomas Hoppe
07/05/2016 Wayne Landsman University of  North Carolina at Chapel Hill The JOBS Act and Information Uncertainty in IPO Firms Sievers Oliver Mehring, Holger Meyer
06/21/2016 Kathleen Andries WHU – Otto Beisheim School of Management The Effect of Corporate Taxation on Bank Transparency: Evidence from Loan Loss Provisions Sureth-Sloane Vanessa Hennemann
05/24/2016 Jörg-Markus Hitz Georg-August-University Göttingen Mandatory IFRS Adoption: Database Coverage and Potential Selection Effects Sievers Christian Sofilkanitsch, Holger Meyer
01/26/2016 Jeremy Bertomeu Baruch College, City University of New York Using Models and Data to Test Theory Ebert Michael Ebert
10/27/2015 Jürgen Ernstberger University of Technology Munich Reviewing a Friend –
The Role of Social Ties in Review Work in Auditing
Sievers Christian Sofilkanitsch
10/13/2015 Bill Rees University of Edinburgh Business School Nonfinancial Disclosure and Analyst Forecast Accuracy: Evidence on Carbon Emission and Corporate Social Responsibility Disclosures in the US Müller Vanessa Hennemann, Fabian Failenschmid
07/07/2015 Jack D. Stecher Carnegie Mellon University Does Fair Value Accounting Reduce Prices and Create Illiquidity Ebert Michael Ebert
07/07/2015 Jannis Bischof Goethe University Frankfurt am Main Why Did the FASB Change Fair Value Accounting Rules during the Crisis? An Analysis of the Political Influence on Standard-Setting Oliver Mehring, Holger Meyer  
05/19/2015 Petro Lisowski University of Illinois at Urbana-Champaign Predictable Uncertainty: The Relation between Unrecognized Tax Benefits and Future Income Tax Cash Outflows Sureth-Sloane Regina Ortmann, Bastian Brinkmann
05/19/2015 Lillian Mills University of Texas at Austin Can Revenue Authorities Constrain Tax-Induced Income Shifting in a Politically Controlled Economy? Sureth-Sloane Stephan Alberternst, Thomas Hoppe
04/21/2015 Matthias Köhler Deutsche Bank An Analysis of Fee and Commission Income at German Savings Banks Uhde Daniel Winkler
01/27/2015 Thorsten Sellhorn Ludwig-Maximilians-University Munich Fair Value and Corporate Investment Müller Vanessa Hennemann, Fabian Failenschmid
12/02/2014 Richard C. Sansing Tuck School of Business at Dartmouth, USA Tax Loss Carryovers in a Competitive Environment Sureth-Sloane Regina Ortmann, Thomas Hoppe
11/18/2014 Andreas Löffler Free University of Berlin ACE Tax with Uncertain Cash Flows and a Time Varying Tax Rate Schneider  

 

  • TAF Brown Bag Seminars: Tuesdays, 1:00 p.m. - 2:00 p.m.
  • TAF Research Workshops: Tuesdays, 2:00 p.m. - 4:00 p.m.
  • Room Q5.245 or online
Date Presenter Type Title
2025      
21/01/2025 Leonie Naber Brown Bag  
07/01/2025 Dennis Großmann Brown Bag  
2024      
12/17/2024 Christian Friedrich (Uni Mannheim) Brown Bag On the paradoxical effects of disclosing effective compliance
03/12/2024 Marina Köllermeyer Brown Bag Disclosure Under the Supply Chain Due Diligence Law
26/11/2024 Yuri Piper Brown Bag Exploiting the Promise of Revenue-neutrality? The Case of the German Property Tax Reform
19/11/2024 Gerrit von Zedlitz-Neukirch (University of Mannheim) Brown Bag The Effects of Climate Stress Tests on Banks' Climate-Risk Disclosures and Lending
05/11/2024 Dr. Benjamin Fligge (University of Duisburg-Essen) Brown Bag Capital Allocation to Assurance Activities: The impact of financial constraints on internal and external auditing investments
29/10/2024 Reeyarn Li Brown Bag Estimating Fundamental Accruals: A Deep Learning Approach
07/16/2024 Lisa Lüttke (HU Berlin) Brown Bag The Hunt for Talent
07/02/2024 Sergeja Slapnicar (University of Queensland Research Workshop Cyber security
06/25/2024 Vanessa Heinemann-Heile Brown Bag Predicting Firms‘ Tax Rate Perception
06/19/2024 Kim Alina Schulz Research Workshop Tax Reforms and Firms’ Demand for Tax Talents
06/19/2024 Caren Sureth-Sloane Research Workshop Option Implied Tax Rate Expectations
06/19/2024 Christopher Böhme Research Workshop Spillover Effects of tax-related Restatements
05/28/2024 Stephan Kaiser Brown Bag Changes in Firms’ Business Models and Accrual Estimation
05/21/2024 Patrick Pradella Brown Bag Carbon Compensation Reinvented: An Experimental Exploration of Impact Investing's Potential in Moving Beyond Traditional Carbon In- and Offsets
05/07/2024 Kim Alina Schulz Brown Bag Tax Reforms and Firms’ Demand for Tax Talents
04/16/2024 Reeyarn Li Brown Bag Informativeness of audit reports - 20 year evidence
01/23/2024 Christopher Böhme Brown Bag Unexpected real effects of IFRS 16
01/16/2024 Pia Stoczek Brown Bag That’s (in)credible: Disclosure on green bond segments
01/09/2024 Karina Körösi (HU Berlin) Brown Bag Misperception and preferences for ‘fair’ income taxation: The role of income tax burden representation
2023      
12/19/2023 Vanessa Heinemann-Heile Brown Bag The Influence of Trust and Salience on Firms' Willingness to Pay Taxes
12/19/2023 Reeyarn Li Brown Bag Changing Firm Fundamentals and Accrual Estimation: Evidence from Germany
11/21/2023 Stephan Kaiser Brown Bag Forecasting in Uncertain Times: The Role of Business Model Innovation in Predicting Operating Cash Flows
11/14/2023 Dennis Großmann Brown Bag Dissemination of information by german small caps
11/07/2023 Yuri Piper Brown Bag Preferences for taxing wealth and income - Ability-to-pay
10/31/2023 Arndt Weinrich Brown Bag  
10/18/2023 Darci Fischer (Questrom School of Business) Brown Bag The Effect of Capital Market Information Demand on Tax Disclosure
10/10/2023 Alexander Liß Brown Bag IP Disclosure under IP Litigation
07/11/2023 Simone Euler (HU Berlin) Brown Bag Country level private firm transparency and M&A transactions
07/04/2023 Jens Müller Brown Bag Between Carbon Offsetting, Disclosure and Willingness To Pay
06/27/2023 Yuri Piper Brown Bag Wealth tax burden on real estate: A case study
05/19/2023 David Hiss Brown Bag Wirkungsberichterstattung von NPOs in Deutschland (cancelled)
05/02/2023 Henning Giese Brown Bag War for talent: How do tax incentives for foreigners affect local workforce?
01/24/2023 Daniel Dyck Brown Bag Investments in Tax Compliance Management Systems and Strategic Tax Audits
01/17/2023 Regina Ortmann Brown Bag Effects of increasing tax transparency on tax competition and avoidance
01/17/2023 Sebastian Hinder Brown Bag Media Attention & Tax Violations: (When) Does the Press Care?
01/10/2023 Pia Stoczek Brown Bag The effect of corporate quantitative easing on syndicated lending
2022      
12/20/2022 Adrian Schipp Brown Bag Autocrats, Democrats and Law Simplification – The Case of Tax Complexity
11/29/2022 Maryna Gulenko Brown Bag CSR and political insiders
11/15/2022 Christopher Böhme Brown Bag Spillover effects of tax-related restatements
10/25/2022 David Hiss Brown Bag External Effects and Disclosure
07/05/2022 Regina Ortmann Brown Bag Taxing network products - the impact on decisions of MNEs
06/28/2022 Sebastian Hinder Brown Bag Management Guidance & Analyst Forecasts: The Peculiar Role of Tax Forecasting
06/14/2022 Stephan Kaiser Brown Bag Changes in Firms’ Business Models and Abnormal Accruals
06/07/2022 Elisa Casi-Eberhard Brown Bag So close and yet so far: the ability of mandatory disclosure regimes to crack down on offshore tax evasion
05/31/2022 Jonas Materna (HU Berlin) Brown Bag Personality Traits of Current and Future Accountants: Evidence from the Socio-Economic Panel
05/24/2022 Arndt Weinrich Brown Bag Green Tax Uncertainty & Innovation
04/19/2022 Alexander Liß Brown Bag Ownership Uncertainty and the Role of Intellectual Property as Collateral
04/12/2022 Lisa Hillmann (WHU) Brown Bag The effect of limited tax loss carryforwards on corporate investment
01/11/2022 Sebastian Krull Brown Bag Skill, effort, luck: the impact of rankings on risk-taking in a social setting
2021      
12/07/2021 Adrian Schipp Brown Bag Does Tax Complexity jeopardize Cooperative Compliance Program Effectiveness?
11/16/2021 Tobias Witter Brown Bag Corporate responses to balance sheet volatility: European evidence from IAS 19R
11/02/2021 Alexander Liß Brown Bag Are Acquired Intangibles Auditable?
07/20/2021 Arndt Weinrich Brown Bag Collect Anecdotal Evidence for a Paper
07/06/2021 Kevin Krüger Brown Bag Private firms in the European bond market
06/29/2021 Isis Chantelle Swoboda Brown Bag Management ETR Forecasting Reputation and Analyst Trust
06/22/2021 Maike Kipka Brown Bag The Impact of Taxation on the Co-Location of R&D and Production Facilities
06/01/2021 Vanessa Heile Brown Bag Firms’ Tax (Burden) Misperception
05/25/2021 Sonja Warkulat Brown Bag Impact of security failures on trading behavior on cryptocurrency exchanges
05/11/2021 Sebastian Hinder Brown Bag Media Attention & Tax Avoidance
03/23/2021 Marlon Fritz Research Workshop How to Detect Financial Bubbles? A New Indicator
02/09/2021 Simone Voigt Brown Bag Conditional competition and stability trade-off in banking
02/09/2021 Lisa Hillmann, Andreas Oestreicher (Universität Göttingen) Research Workshop Tax Depreciation and Investment Decisions: Evidence from the Leasing Sector
01/26/2021 Nina Klocke Brown Bag Brexit and social trading activities
01/12/2021 Sonja Warkulat Brown Bag Dark Triad Personality Traits and Selective Hedging
2020      
12/22/2020 Alexander Liß Brown Bag IP litigation and debt contracting: evidence from patent lawsuits
12/15/2020 Jan Riepe Brown Bag  
12/01/2020 Maryna Gulenko Brown Bag CSR report comparability and analyst forecast accuracy
07/14/2020 Daniel Dyck Brown Bag The impact of controversy managers on tax disputes at risk of litigation
06/30/2020 Pia Stoczek Brown Bag Transparency and the European bond market
06/16/2020 Reyhaneh Safaei Brown Bag Changes in Transfer Pricing Regulations and Corporate Investment Decisions
06/02/2020 Alexander Schmitz Brown Bag What matters for organizing M&A successfully?
05/26/2020 Arndt Weinrich Brown Bag Do Tax Reform Characteristics Drive News Sentiment?
05/19/2020 Sascha Wengerek Brown Bag Covid-19 and investor behavior
05/12/2020 Adrian Schipp Brown Bag Steuerliche Komplexität im Spannungsfeld zwischen Steuerpflichtigen und Finanzverwaltungen
04/28/2020 Alexander Liß Brown Bag The pricing of acquired intangibles
04/21/2020 Jochen Hartmann Brown Bag A new era in shareholder activism – new players, new markets, old success?
01/21/2020 Sonja Warkulat Brown Bag Arbitrage in Cryptocurrency Pump and Dump Schemes
2019      
12/17/2019 Reyhaneh Safaei Brown Bag Do Risk-Based Tax Audits Hinder Tax Avoidance and Non-Compliance?
12/3/2019 Holger Meyer Brown Bag Does voluntary IFRS R&D disclosure reduce credit risk spreads? Evidence from major European economies
11/26/2019 Fabian Failenschmid Brown Bag ETR Peaks and Analysts’ Forecast Accuracy
11/19/2019 Maximilian Blankenfeldt Brown Bag Tax avoidance after public tax-return disclosure – Evidence from Australia
10/29/2019 Tom Fischer (HU Berlin) Brown Bag Classification Shifting Within the Income Statement
10/15/2019 Vanessa Gawehn Brown Bag Banks and taxation: a review
09/24/2019 Yuchen Wu Brown Bag Does trust lead to sweetheart deals?
07/02/2019 Arndt Weinrich Brown Bag Tax knowledge diffusion via strategic alliances
06/25/2019 Regina Ortmann Brown Bag Income Shifting and Management Incentives
05/28/2019 Manuel Drewes Brown Bag Strategischer Insiderhandel vor Ergebnismeldungen in Deutschland
05/15/2019 Maryna Gulenko Brown Bag Mandatory non-financial reporting of German savings banks
04/30/2019 Alexandra Mitschke Brown Bag Systemic Risk from Interbank Credit Markets? A Contribution to a Resilient Financial System
04/23/2019 Marcel Lukas Brown Bag The Influence of Consumer Budgets on Spending: Evidence from the UK's Largest Financial Aggregation App
04/02/2019 Minh Ly Lieu Brown Bag Social Attention and the Disposition Effect
01/08/2019 Christian Sofilkanitsch Brown Bag Forbearance or Punishment: Does the Stock Market Value Past Non-GAAP Reporting around Material Restatements?
2018      
12/11/2018 Sonja Warkulat Brown Bag Upper Tail Dependence and the  Equity Options Market
11/27/2018 Vanessa Flagmeier Brown Bag The Information Content of Deferred Taxes under IFRS
11/20/2018 Carolin Bußmann Brown Bag Case-based Decision Theory on Auditing: A Case of Effort Delegation and Precise Guidelines
11/20/2018 Matthias Pelster Presentation  
07/16/2018 Benjamin Oßwald Research Seminar Corporate Tax Planning and Information Environment
07/03/2018 Tobias Bornemann Research Seminar The Effect of Limited Tax Deductibility on Executive Compensation
05/29/2018 Matthias Pelster Research Seminar How does attention affect investors´ trading behavior?
02/06/2018 Thomas Hoppe Brown Bag Measuring Tax Complexity across Countries - A Survey Based Approach
01/30/2018 Bastian Breitmayer Research Seminar Social recognition and investor overconfidence
01/16/2018 Vanessa Hennemann Brown Bag How Different are Banks? ETRs of Banks and Non-Banks
2017      
10/26/2017 Reyhaneh Safaei Brown Bag Transfer Pricing Risk and Firms’ Investment Decision
09/21/2017 Laura Emmighausen Brown Bag Der wissenschaftliche Nachwuchs an der Fakultät für Wirtschaftswissenschaften
05/02/2017 Annika Mehrmann/ Caren Sureth-Sloane Research Seminar Tax Loss Offset Restrictions, Reference Dependence, and the Assessment of Risky Investments: A Prospect Theory Analysis
02/07/2017 Fabian Failenschmid Brown Bag Taxes and Abnormal Returns
01/24/2017 Matthias Pelster Research Seminar The Determinants of CDS Spreads: Evidence from the Model Space
2016      
11/22/2016 Thomas Hoppe Research Seminar What Drives Tax Complexity across Countries? Most Important Issues for Multinational Corporations
11/16/2016 Vanessa Flagmeier Research Seminar The Information Content of Tax Loss Carryforwards - IAS 12 vs. Valuation Allowance
06/14/2016 Regina Ortmann / Michael Ebert Research Seminar Management Incentives for Optimal Investment Decisions under Formula Apportionment
06/13/2016 Tobias Bornemann Research Seminar Tax Avoidance Via Intertemporal Profit Shifting
05/17/2016 Laura Emmighausen Brown Bag Bridging the Gap between Theory and Practice
05/03/2016 Stephan Alberternst Research Seminar Relevanz der deutschen Zinsschranke für Einzelunternehmer und Personengesellschaften – eine dynamische Analyse der Betroffenheit
02/02/2016 Vanessa Hennemann Brown Bag Risk Incentives and Corporate Tax Aggressiveness 
01/26/2016 Holger Meyer Brown Bag Accounting Transparency
01/26/2016 Christian Sofilkanitsch Brown Bag Consequences of Financial Restatements
01/19/2016 Fabian Failenschmid Brown Bag ETRs and ECoTRs of European Companies: Domestic Onlies versus Multinationals
01/06/2016 Stephan Alberternst Brown Bag Relevanz der Zinsschranke - eine empirische Untersuchung der betroffenen Unternehmen von 2008 bis 2012
01/06/2016 Annika Mehrmann Brown Bag Wirkungen steuerlicher Verlustverrechnung auf Investitionszeitpunktentscheidungen – Steuern als Investitionsbremse?
2015      
12/01/2015 Oliver Mehring Brown Bag Stock Prices and Intrinsic Values – Does Accounting Matter Valuation Models and Pricing Kernels
11/24/2015 Thomas Hoppe Brown Bag What are the Driving Forces of Tax Complexity for MNCs? A Cross-Country Investigation of Tax Professionals’ Perceptions
11/17/2015 Vanessa Flagmeier Brown Bag Disclosure vs. Recognition of Tax Loss Carryforward Information
11/11/2015 Annika Hegemann Brown Bag Flexible Investitionsentscheidung bei Veräußerungsgewinnbesteuerung
11/11/2015 Tobias Bornemann Brown Bag Which Firms Do Really Benefit from IP Boxes?
10/20/2015 Thomas Hoppe Brown Bag What are the Driving Forces of Tax Complexity for MNCs? A Cross-Country Investigation of Tax Professionals’ Perceptions
10/20/2015 Vanessa Flagmeier Brown Bag Tax Loss Carryforward Disclosure and Uncertainty
10/20/2015 Vanessa Hennemann Brown Bag Financial Institutions and Tax Avoidance
06/29/2015 Benjamin Oßwald Brown Bag Who Really Benefits from R&D Tax Incentives?
06/10/2015 Fabian Failenschmid Brown Bag Profit Shifting and Transfer Pricing Databases
06/10/2015 Thomas Hoppe Brown Bag Tax Complexity and Its Impact on Multinational Enterprises
06/10/2015 Vanessa Hennemann Brown Bag Financial Institutions and Tax Avoidance
06/10/2015 Stephan Alberternst Brown Bag The Effect of Taxes on Corporate Financing Decisions - Evidence from the German Interest Barrier
06/10/2015 Michael Ebert Research Seminar Accounting Standards, Information Risk and the Cost of Capital
06/01/2015 Tobias Bornemann Research Seminar Do Transfer Pricing Rules Distort R&D Investment Decisions?
01/13/2015 Oliver Mehring Brown Bag Stock Prices and Intrinsic Values - Does Accounting Matter?
01/13/2015 Vanessa Hennemann Brown Bag Financial Institutions and Tax Avoidance
2014      
12/05/2014 Regina Ortmann Research Seminar CCCTB or Separate Accounting? - Tax-Induced Distortions of Multinationals' Locational Decisions
12/05/2014 Tobias Bornemann Research Seminar Do Transfer Pricing Rules Distort R&D Investments?
11/04/2014 Sascha Tobias Wengerek / Benjamin Hippert Brown Bag Diversification Effects of CDS in Financial Portfolios: Empirical Evidence from the United States and Europe
10/08/2014 Bastian Brinkmann Brown Bag Tax Volatility, Tax Planning Strategies and Firm Value
07/08/2014 Bastian Brinkmann Brown Bag Tax Planning Strategies and Firm Value
07/08/2014 Daniel Winkler Brown Bag Sovereign - Bank Risk Spillovers with a Monetary Union
07/08/2014 Simon Busch Research Seminar Attraktivitäts- und Aufkommenswirkungen zinsbereinigter Steuersysteme
04/29/2014 Bastian Brinkmann Brown Bag The Effect of Taxes on Corporate Financing Decisions - Evidence from the German Interest Barrier
04/29/2014 Anja Kopplin Research Seminar Tax Planning Strategies and Firm Value
04/29/2014 Michael Kleine Brown Bag Thesaurierungsbegünstigung und Komplexität
04/01/2014 Bastian Brinkmann Brown Bag Tax Volatility, Tax Planning and Firm Value
04/01/2014 Stephan Alberternst Brown Bag The Effect of Taxes on Corporate Financing Decisions - Evidence from the German Thin Capitalisation Rule
01/08/2014 Tobias Bornemann Brown Bag Taxing R&D Investments and Intangibles in a Globalised World
2013      
11/27/2013 Annika Mehrmann Brown Bag Wirkungen steuerlicher Verlustverrechnungsrestriktionen auf die Risikobereitschaft unter Berücksichtigung prospect-theoretischer Verhaltenselemente y(erste Erkenntnisse)
11/13/2013 Stephan Alberternst Brown Bag The Effect of Taxes on Corporate Financing Decisions - Evidence from the German Thin Capitalisation Rule — An Empirical Investigation - Second Part
11/05/2013 Pia Vollert Brown Bag Fee Design Options for Advance Tax Rulings - Modellvorstellung und erste Ergebnisse
07/02/2013 Annika Mehrmann Brown Bag Wirkungen steuerlicher Verlustverrechungsrestriktionen auf die Bereitschaft, riskant zu (des-) investieren - eine verhaltensökonomische Analyse (Modellerweiterung, Vortrag für den arqus-Doktorandenworkshop)
05/17/2013 Annika Mehrmann Brown Bag Wirkungen steuerlicher Verlustverrechnungsrestriktionen auf die Bereitschaft, riskant zu (des-) investieren - eine verhaltensökonomische Analyse
05/02/2013 Pia Vollert Brown Bag Should Multinational Companies Request an Advance Pricing Agreement (APA) — or Shouldn‘t They? - Vortrag für den "Annual Congress of the European Accounting Association"
04/10/2013 Pia Vollert Brown Bag Should Multinational Companies Request an Advance Pricing Agreement (APA) — or Shouldn‘t They? - Modellerweiterung
02/22/2013 Bastian Brinkmann Brown Bag Erklärungsgehalt unterschiedlicher ETRs für den Unternehmenswert
02/22/2013 Armin Voß Brown Bag Betrachtung von Steuersystemen — Eine Analyse unterschiedlicher Komplexitätsgrade
02/22/2013 Stephan Alberternst Brown Bag The Effect of Taxes on Corporate Financing Decisions - Evidence from the German Thin Capitalisation Rule — An Empirical Investigation
01/29/2013 Regina Ortmann Brown Bag Can CCCTB Alleviate Tax Discrimination of Loss-Making European Multinational Groups? Verbesserung und klareres Herausarbeiten der Ergebnisse des Papers
01/29/2013 Annika Hegemann Brown Bag Flexible Investitionsentscheidung unter einer Veräußerungsgewinnsteuer
01/29/2013 Pia Vollert Brown Bag Should Multinational Companies Request an Advance Pricing Agreement (APA) — or Shouldn‘t They?
2012      
12/07/2012 Pia Vollert Brown Bag Should Multinational Companies Request an Advance Pricing Agreement (APA) or Shouldn‘t They? — First Thoughts
12/17/2012 Stephan Alberternst Brown Bag The Effect of Taxes on Corporate Financing Decisions - Evidence from the German Thin Capitalisation Rule — An Empirical Investigation
12/17/2012 Bastian Brinkmann Brown Bag Informationsgehalt und Aussagekraft von Effective Tax Rates
12/17/2012 Caren Sureth Research Seminar Fehlbewertung von Unternehmen und andere Probleme — Lektionen für die Erbschaftsteuer und eine etwaige Vermögensteuer?
12/10/2012 Anja Kopplin Brown Bag Die Besteuerung von Personengesellschaften unter besonderer Berücksichtigung der Verlustnutzungskonzeptionen und Gewinnverwendungsoptionen — Eine Analyse der Wechselwirkungen zwischen § 10d, § 15a und § 34a EStG
12/10/2012 Annika Hegemann Brown Bag Flexible Investitionsentscheidung unter einer Veräußerungsgewinnsteuer
12/10/2012 Regina Ortmann Brown Bag What is Worse in the Crisis? CCCTB or Domestic Taxation of European Multinational Groups?
08/22/2012 Regina Ortmann Brown Bag Steuerliche Vorteilhaftigkeitsanalyse eines europäischen, verlustträchtigen Konzerns: GKKB vs. Nationales Steuerrecht.
04/18/2012 Stephan Alberternst Brown Bag The Effect of Taxes on Corporate Financing Decisions
04/18/2012 Annika Hegemann Brown Bag Flexible Investitionsentscheidung unter einer Veräußerungsgewinnsteuer
02/27/2012 Annika Mehrmann Brown Bag Der Einfluss von Steuern auf unternehmerische Entscheidungen bei Risiko unter Berücksichtigung alternativer Verhaltenstheorien
02/27/2012 Annika Hegemann Brown Bag Sequentielle Investition und Desinvestition unter Unsicherheit und einer Veräußerungsgewinnbesteuerung
02/27/2012 Bastian Brinkmann Brown Bag Earnings Quality und Ertragsteuern
02/27/2012 Stephan Alberternst Brown Bag The Effect of Taxes on Corporate Financing Decisions
01/24/2012 Pia Vollert Brown Bag Ökonomische Analyse von Advance Pricing Agreements (APA)
01/24/2012 Stephan Alberternst Brown Bag Koch: Impact of Fiscal Loss Compensation on Company Risk Taking
01/24/2012 Vanessa Ellermeyer Brown Bag Tax Loss Carryforward Disclosure and Uncertainty
2011      
10/20/2011 Vanessa Ellermeyer Brown Bag Tax Loss Carryforward Disclosure and Uncertainty
10/20/2011 Annika Hegemann Brown Bag Optimal Investment Strategy Under Capital Gains Tax
09/09/2011 Annika Mehrmann Brown Bag Einfluss der Gewinn- und Verlustbesteuerung auf Investitionsanreize: Paradoxe Effekte einer Steuererhöhung
09/09/2011 Pia Vollert Brown Bag APAs — Vorstellung der Modellidee
07/11/2011 Stephan Alberternst Brown Bag Referenzpapier Chludek: Perceived Versus Actual Cash Flow Implications of Deferred Taxes — An Analysis of Value Relevance and Reversal under IFRS
07/11/2011 Annika Hegemann Brown Bag Referenzpapier Citron: The Valuation of Deferred Taxation: Evidence from the UK Partial Provision Approach
07/11/2011 Bastian Brinkmann Brown Bag Glaum/Meyer: Value Relevance of Deferred Taxes under IAS 12 — Evidence from German Companies

CETAR Members

Head and Deputy Head of CETAR

Prof. Dr. Dr. h.c. Dr. h.c. Caren Sureth-Sloane

More about the person

Prof. Dr. Jens Müller

More about the person

Faculty

Prof. Dr. Michael Ebert

More about the person

Prof. Dr. Urska Kosi

More about the person

Prof. Dr. Daniel Reimsbach

More about the person

Prof. Dr. Sönke Sievers

More about the person

Prof. Dr. André Uhde

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As­­so­­cia­te Mem­bers

Prof. Dr. Markus Diller

University of Passau,
Chair Business Administration, esp.
Corporate Taxation and Taxation

Prof. Dr. Vanessa Flag­mei­er

University of Göttingen,
Chair of Financial Accounting
and Sustainability Reporting

Thomas Kour­ox­ous, Ph.D.

University of Graz,
Institute for Financial Accounting and Taxation

Jun.-Prof. Dr. Jo­hannes Lorenz

Carl von Ossietzky University of Oldenburg,
Chair of Business Taxation

Prof. Dr. Dr. An­dreas Löffler

Free University Berlin,
Chair of Banking and Finance

Prof. Dr. Ralf Maiterth

Humboldt-University of Berlin,
KPMG-Endowed Chair for Business
Taxation

Prof. Dr. Rain­er Niemann

Karl-Franzens-University of Graz,
Institute for Financial Accounting and
Taxation

Con­tact

Prof. Dr. Dr. h.c. Dr. h.c. Caren Sureth-Sloane

Betriebswirtschaftslehre, insb. Betriebswirtschaftliche Steuerlehre

Room Q5.349
Paderborn University
Warburger Str. 100
33098 Paderborn

Office hours

by prior appointment with: stefanie.jack@upb.de, phone 60-1782