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.
Research and Network
Publications of CETAR Members
Maiterth, R., Piper, Y., & Sureth-Sloane, C. (2025). Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien. Steuer und Wirtschaft, forthcoming.
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.
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.
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
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
Alle Publikationen anzeigen
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 | 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 | 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
Associate Members
Contact
Prof. Dr. Dr. h.c. Dr. h.c. Caren Sureth-Sloane
Betriebswirtschaftslehre, insb. Betriebswirtschaftliche Steuerlehre
Warburger Str. 100
33098 Paderborn
Sprechstunden
nach vorheriger Terminvereinbarung im Sekretariat: stefanie.jack@upb.de, Telefon: 60-1782