Area Accounting & Taxation

• A Tale of Two Supervisors: Compliance with Risk Disclosure Regulation in the Banking Sector
  Bischof, Jannis, Daske, Holger, Elfers, Ferdinand, Hail, Luzi, 2021, Journal of Accounting research. 
• Cost dynamics of clean energy technologies
  Glenk, G., Meier, R. und Reichelstein, S., 2021, Schmalenbachs Zeitschrift für betriebs­wirtschaft­liche Forschung: Zfbf, 73, 179-206.
• Labor Market Effects of Spatial Licensing Requirements: Evidence from CPA Mobility ​
  Cascino, Stefano, Tamayo, Ane, Vetter, Felix, 2021, Journal of Accounting Research, 59(1): 111-161.  
• Can Ethics be Taught? Evidence from Securities Exams and Investment Adviser Misconduct
  Kowaleski, Zach, Sutherland, Andrew, Vetter, Felix, 2020, Journal of Financial Economics, 138(1): 159-175. 
• Transitioning to clean energy transportation services: Life-cycle cost analysis for vehicle fleets
  Comello, S., Glenk, G. und Reichelstein, S., 2021, Applied Energy, 285, 1-11. 
• Capacity rights and full-cost transfer pricing
  Dutta, S. und Reichelstein, S., 2021, Management Science, 67, 1303-1325. 
• Conservative accounting, audit quality, and litigation
  Kronenberger, Sebastian und Laux, Volker, 2021, Management Science.
• Cross-Border Tax Evasion After the Common Reporting Standard: Game Over
  Spengel, Christoph, Casi-Eberhard, Elisa, Stage, Barbara, Journal of Public Economics (JPubE) 190, 2020, Article 104240.
• Higher taxes on less elastic goods? Evidence from German municipalities
  Blesse, Sebastian, Philipp Dörrenberg und Anna Rauch (forthcoming), Regional Science and Urban Economics.
• Federal Judge Ideology: A New Measure of Ex-Ante Litigation Risk
  Huang, Allen, Hui, Kai Wai und Li, Reeyarn Zhiyang, Journal of Accounting Research Volume 57, Issue 2, Mai 2019.
• Economics of converting renewable power to hydrogen
  Glenk, Gunther und Reichelstein, Stefan, Nature Energy, 4, 216-222, 2019.
• Do retirement savings increase in response to information about retirement and expected pensions?
  Dolls, Mathias, Philipp Dörrenberg, Andreas Peichl und Holger Stichnoth, Journal of Public Economics 158, pp. 168-179, 2018.
• 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. 
• Remittances and Public Finances: Evidence from Oil-Price Shocks
  Asatryan, Zareh, Benjamin Bittschi und Philipp Dörrenberg, Journal of Public Economics 155, pp. 122-137, 2017
• Tax compliance and information provision – A field experiment with small firms
  Dörrenberg, Philipp und Jan Schmitz, Journal of Behavioral Economics for Policy 1(1), pp. 47-54, 2017.
• The Elasticity of Taxable Income in the Presence of Deduction Possibilities
  Dörrenberg, Philipp, Andreas Peichl und Sebastian Siegloch, Journal of Public Economics 151, pp. 41-55, 2017.
• 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.

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