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.…
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.
Eberhartinger, Eva, Speitmann, Raffael, Sureth-Sloane, Caren, Wu, Yuchen (2022): How Does Trust Affect Concessionary Behavior in Tax Bargaining?, TAF Working Paper No. 73.