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Past Brown Bag Seminars

2017

February 21

Juliane Lotz: „The SEC and its Revolving Door“

February 28

Carol Seregni: „IFRS: A Global Financial Reporting Language?“

March 28

Reeyarn Li: „Bond Disclosure Opacity and Pricing Implications“

April 25

Tim Martens: „The Disclosure Function of the U.S. Patent System“

Kirstin Becker, Philipp Mütsch: „Corporate Social Responsibility Reporting and Political Costs“

May 16

Verena Dutt, Elisa Casi, Heiko Vay: „Impact of CbCR on banks’ profit shifting behavior and firm value / Analysis of banks’ CbCR data Does it pay to be transparent? / On the dynamics of voluntary tax disclosure“

May 23

Amaraa-Daniel Zogbayar, Henrik Moser

Kirstin Becker: „Frame Contests on Accounting Rules: Evidence from the Public Media Debate on Fair Value Accounting“

June 14

Sara Al Sarghali

October 4

Amadeus Bach: „Who spreads rumors?“

Qi Gao: „The impact of social ties between auditor and audit committee“

Philipp Mütsch: „The Effect of Mandating Gender-Related Disclosures in Corporate Reports on Gender Equality in Organizations“

October 18

Ann-Catherin Werner & Marcel Olbert: „Consumption and Profit Tax Planning in the Digital Age - Evidence from Service Firms in Europe“

October 25

Maximilian Todtenhaupt: „Capital Gains Taxation and Funding for Start-Ups“

Benedikt Franke, Reeyarn Li

November 15

Marcel Olbert, Valentin Quinkler: „Digital Technology Adaption in Transfer Pricing Systems – Drivers and Consequences for Tax and Performance Management“

November 29

Amaraa-Daniel Zogbayar: „Enforcement, Sanctions, and Non-Periodic Disclosure: Early Evidence from the New EU Market Abuse Regime“

December 6

Amadeus Bach: „Who spreads rumors?“

Qi Gao: „The impact of social ties between auditor and audit committee“

Philipp Mütsch: „The Effect of Mandating Gender-Related Disclosures in Corporate Reports on Gender Equality in Organizations“

December 13

Elisa Casi, Sara Nenadic, Mark Orlic, Christoph Spengel: „AEOI: Is it really the end of tax evasion based on residence?”

 

2016

October 11

Michael Westerburg: „An Empirical Analysis of Operations Risk Disclosure in Annual Reports and Related Mitigation Strategies“

October 25

Juliane Lotz: „Biased Communication? Manager-specific Incentives and Managerial Communication Style of Earnings News“

November 8

Marcel Olbert: „Transfer Pricing Conflicts and the Tax Function in Multinational Companies: Evidence from the Field“

December 6

Thomas Schwab: „Spillover from the Haven: Cross-border Externalities of Patent Box Regimes within Multinational Firms“

December 13

Amaraa-Daniel Zogbayar, Tim Martens: „Accounting, Information Flow, and Analyst Behavior“