Area Accounting & Taxation

Die Area Accounting & Taxation ist Teil der Fakultät für Betriebs­wirtschafts­lehre und besteht aus den Lehr­stühlen der Professoren Jannis Bischof, Holger Daske, Stefan Reichelstein, Ulrich Schreiber, Dirk Simons, Christoph Spengel, Johannes Voget und Jens Wüstemann sowie aus Stephen Campbell, Benedikt Franke, Reeyarn Li und Katharina Nicolay und den wissenschaft­lichen Mitarbeitern und Mitarbeiterinnen.

Auf dieser Seite finden Sie Informationen zu den Professoren der Area, den wissenschaft­lichen Mitarbeitern und dem Office- und Area Management sowie einen Einblick in die Forschungs­projekte der Area Accounting & Taxation. Außerdem gibt Ihnen die Seite einen Überblick über das vielfältige Lehr­angebot, Publikationen und weiteren interessanten Angeboten für Studium, Forschung und Karriere.

• Relating Product Prices to Long-Run Marginal Cost: Evidence from Solar PV Modules
  Reichelstein, S., Sahoo, A., Contemporary Accounting Research, 2018.
• Discretionary Aggregation
  Ebert, M., Simons, D., Stecher, J. D., The Accounting Review, 92(1), 2017, pp. 73-91. 
• Repatriation taxes and outbound M&A's
  Feld, L., Ruf, M., Voget, J., Scheuering, U., Schreiber, U., Journal of Public Economics, 2016  
• Structural Properties of the Price-to-Earnings and the Price-to-Book Ratios
  Nezlobin, A., Rajan, M., Reichelstein, S., Review of Accounting Studies, 2016.
• Levelized Product Cost: Concept and Decision Relevance
  Reichelstein, S., Rohlfing-Bastian, A., The Accounting Review, 2015.
• Managerial Performance Evaluation for Capacity Investments
  Nezlobin, A., Reichelstein, S., Y. Wang, Review of Accounting Studies, 2015.
• Identifying Disclosure Incentives of Bank Borrowers during a Banking Crisis
  Bischof J., Journal of Accounting Research, Vol. 52, No. 2, 2014, pp. 583-598 
• Conservatism Correction for the Market-to-Book Ratio and Tobin’s q
  McNichols, M., Rajan, M., Reichelstein, S., Review of Accounting Studies, 2014.
• Audit Market Segmentation - The Impact of Mid-Tier Firms on Competition
  Simons, D., Zein, N., European Accounting Review, 2014
• Mandatory Disclosure, Voluntary Disclosure, and Stock Market Liquidity: Evidence from the EU Bank Stress Test
  Bischof, J., Daske, H., Journal of Accounting Research, Vol. 51, No. 5, 2013, pp. 997-1029
• Adopting a Label: Heterogeneity in the Economic Consequences of IFRS Adoptions
  Daske, H., Hail, L., Leuz, C., Verdi, R., Journal of Accounting Research, Vol. 51, No. 3, 2013, pp. 495-547
• Mandatory supervisory disclosure, voluntary disclosure, and risk-taking: Evidence from the European stress-testing exercises
  Bischof J., Daske H., Journal of Accounting Research, Vol. 51, No. 5, 2013, pp. 997-1029.
• Can Auditors be Independent? Experimental Evidence on the Effects of Client Type
  Koch, C., Weber, M., Wüstemann, J., European Accounting Review, 2012, pp. 797—823 
• Transfer Pricing or formula apportionment? Tax-induced distortions of multinationals investment and production decisions
  Martini, J. T., Niemann, R., Simons, D., Contemporary Accounting Research, 29/4, pp. 1060-1086
• The Impact of Thin-Capitalization Rules on the Capital Structure of Multinational Firms
  Büttner, T., Overesch, M., Schreiber, U., Wamser, G., Journal of Public Economics, 2012, pp. 930-938
• Dynamics of Rate of Return Regulation
  Nezlobin, A., Rajan, M., Reichelstein, S., Management Science, 2012.
• Relocation of Headquarters and International Taxation
  Voget, J., Journal of Public Economics 95, 2011, pp. 1067-1081
• Carbon Capture by Fossil Fuel Power Plants: An Economic Analysis
  Islegen, O., Reichelstein, S., Management Science, 2011.
• Decentralized Capacity Management and Internal Pricing
  Dutta, S., Reichelstein, S., Review of Accounting Studies, 2010.
• International Taxation and the Direction and Volume of Cross-Border M&As
  Huizinga, H., Voget, J., Journal of Finance 64(3), 2009
• Depreciation Rules and the Relation between Marginal- and Historical Cost
  Rajan, M., Reichelstein, S., Journal of Accounting Research, 2009.
• Objective versus Subjective Indicators of Managerial Performance
  Rajan, M., Reichelstein, S., The Accounting Review, 2009.
• Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences
  Daske, H., Hail, L., Leuz, C., Verdi, R., Journal of Accounting Research, Vol. 46, No. 5, 2008, pp. 1085-1142
• Impacts of Revenue Sharing, Profit Sharing, and Transfer Pricing on Quality-Improving Investments
  Chwolka, A., Simons, D., European Accounting Review 12, 2003, pp. 47-76.