Past Brown Bag Seminars
2024
21 Februar
Gerrit von Zedlitz: „Mind the Gap?! The Current State of Biodiversity Reporting“
13 March
Christian Friedrich (with Holger Daske and Benjamin Tödtmann): „Populism and IFRS Endorsement“
- Easter Break –
17 April
Ann-Kristin Großkopf (LMU München): „Credible Environmental Commitments: Insights from Material Contracts“
Pia Stoczek (with Alexander Liss, Universität Paderborn): „The Effect of Corporate Quantitative Easing on Private Lending“
24 April
Benjamin Tödtmann (with Pascal Schrader): „Effects of Nonfinancial Reporting Mandates on Voluntary Financial Disclosure“
Daniela Zipperer: „Does Aggregated Environmental Information Affect Firms‘ Environmental Investments?”
29 May
Thomas Simon: „Physician Incentive Contracting, Disclosure and Surgery Outcomes“
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2023
15 February
Scholarly Improve Session
22 February
Scholarly Improve Session
22 March
Svea Holtmann (WFI, Katholische Universität Eichstätt-Ingolstadt): „Towards Green Driving – Income Tax Incentives for Plug-in-Hybrids“
26 April
Amadeus Bach: „Fair Market Valuation of EV Batteries in the Circular Economy“
Clemens Lauer with Vincent Giese: „Former Executives as Supervisors: Conflicts of Interest and Accounting Discretion“
17 May
Christian Friedrich: „Shocks to Commuter Stress and Audit Production“
Benjamin Tödtmann (with Philipp Dörrenberg, Fabian Eble, Christopher Karlsson, Davud Rostam-Afschar, Johannes Voget): „Followers or Ignorants? Inflation Expectations and Price Setting Behavior of Firms“
31 May
Yasmin Hoffmann: „Managerial Inattention and Endogenous Information Endowment“
7 June
Felix Fritsch (with Matthias Mahlendorf, Frankfurt School of Finance and Utz Schäffer, WHU): „Budgeting Biases and Profit Expectations“
2nd Term 2023
06 September
Scholarly Improve Session
13 September
Scholarly Improve Session
18 October
Alina Pfrang (with Jan Zental): The Impact of Environmental Taxes on Commercial Traffic and Its Environmental Implications“
8 November
Sebastian Kronenberger: „When does a ‘fresh look’ help? Incentives of auditors with unknown fit“
Mengjie Xu (Frankfurt School of Finance & Management): „Does The Disclosure Of Investors' Information Acquisition Footprints Promote Market Transparency?“
15 November
Christian Friedrich (with Sebastian Kronenberger): „Price-Efficient Auditor Switches”
Christin Schmidt: (with Emilia Gschoßmann): „Combating IP-driven tax avoidance: Royalty deduction limitation rules“
Julia Spix: „Balancing the Need for Energy Security and Renewable Energy Transition: An Evaluation of the EU's Windfall Profit Tax as a Response to the European Energy Crisis“
29 November
Gerrit v. Zedlitz: „The Interplay of Carbon Pricing and Mandatory Carbon Disclosure on Climate Change Mitigation“
Jan Kemper: „The end of the wild west – Effects of Germany's online gambling regulation and taxation reform“
Svea Holtmann: „Towards Green Driving? – Income Tax Incentives for Plug-in Hybrids“
6 December
Emilia Gschoßmann: „Real effects of CFC rules after ATAD Implementation in the EU: A Policy Evaluation“
Tobias Kalmbach: „Standardization of ESG Terminology and Information Comparability Frictions“
Pascal Schrader: „Uncertainty and Risk Disclosure in the Supply Chain: Evidence from the COVID-19 Pandemic“
13 December
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2022
6 April
Vincent Giese: „Do We Know Each Other? – EU Electronic Business Register Introduction and Customer-Supplier Relationships“
4 May
Marcel Olbert (London Business School): „Measuring the Effects of the Global Tax Reform – Evidence from High-frequency Data” (TRR-project, with Roberto Gomez)
Sebastian Kronenberger: „Accounting Accruals, Audit Quality, and Audit Pricing“
1 June
Reeyarn Li: „Real business impact of climate-related natural disasters“
2nd Term 2022
7 September
Scholarly Improve Session
14 September
Scholarly Improve Session
21 September
Tobias Bornemann: „Accounting Classification and Investors’ Perception of Hybrid Financial Instruments”
Patricia Breuer: „Transparency and Firm Heterogeneity“
28 September
Felix Vetter: „Audit Mandates, Audit Firms, and Auditors”
Daniela Zipperer with Yuhan Liu: „Integrating ESG into Planning: Survey Evidence based on the German Company Landscape“
5 October
canceled
19 October
Svenja Dube (Fordham University): „ESG Rating Competition“
Qi Gao: „Disclosure of greenhouse gas emissions”
26 October
Johannes Gaul: „Tax competition and perceptions of local representatives“
Gunter Glenk: „Faithful Accounting of Corporate Carbon Emissions“
9 November
Vincent Giese: „Spillovers of Environmental Enforcement: An Analysis of Corporate Misbehavior“
Katharina Schmidt: „The Moderating Effect of Carbon Emissions on the Relationship Between Shareholder-level Taxes and Firm Valuation“
Felix Vetter: „Financial Statements not Required“
16 November
Clemens Lauer: „Fair Value Accounting of Equity Securities: Does Gain Realization Matter for Investment Choices?”
Yuhan Liu: „Corporate Financial Reporting: Experimental Evidence and Economic Implications“
Thomas Simon: „How to Cold Call Firms? An Application of Multi-Armed Bandit Optimization in Corporate Web Surveys“
7 December
Robert Stoumbos (ESSEC Business School, France): „Dividends, Trust, and Firm Value“
Daniela Zipperer: „Informational Value of ESG Disclosure: Evidence from the US Secondary Loan Market“
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2021
10 March
Johannes Voget: „Tax Avoidance Opportunities and Anticipatory Changes in Executive Compensation”
17 March
Jannis Bischof: „Forward-Looking Loss Provisioning“ (co-authored by Rainer Haselmann, Oliver Schlüter, and Ingrid Stein)
28 April
Barbara Stage: „Business Model Digitalization and Tax Avoidance“ (co-authored by Elisa Casi-Eberhard, and Maximilian Todtenhaupt)
12 May
Tim Martens (Cass Business School, London), Christoph J. Sextroh (Tilburg School of Economics and Management): „Patent Disclosures, Capital Market Feedback and Corporate Innovation“
19 May
Stephen Campbell: „Heterogeneity in the relation between financial reporting and tax aggressiveness:
Evidence from latent class models”
2 June
Felix Vetter: Title will not be published
16 June
Theresa Bührle: „Fund managers' risk-taking decisions, ownership, and capital gains taxes”
2nd Term 2021
8 September
Pay attention: The Presentation will take place in our 2nd slot from 3:30 to 4:30 pm!
Mengqiao Du: „Tax Avoidance Opportunities and Anticipatory Changes in Executive Compensation”
6 October
Carol Seregni: „Who are You Doing Business With? Beneficial Ownership Disclosure and Public Procurement“
27 October
Amadeus Bach: „Executives and firm risk“
3 November
Jannis Bischof (with Nicolas Rudolf and Wilhelm Schmundt): „How Do Non-Performing Loans Evolve along the Economic Cycle? The Role of Macroeconomic Conditions and Legal Efficiency“
Theresa Bührle (with Elisa Casi, Barbara Stage and Johannes Voget): „The Value of a Loss: Restricting Tax Loss Transfers and its Impact on Acquisition Activity”
17 November
Fabian Eble:„How do Firm Decision-Makers Form Preferences About Fiscal Policy?: Evidence from a Large-Scale Survey Experiment with Firms“
Alina Pfrang: „How to Improve Payroll Tax Compliance of Small Firms? Evidence from a Randomized Field Experiment”
(by Philipp Dörrenberg, Alina Pfrang and Jan Schmitz)
1 December, 1:45 – 4:00 pm
Yasmin Hoffmann: „Disclosure decisions when investors and shareholders don’t think alike: Feedback effects of constrained information processing“
Jessica Müller (with Christoph Spengel and Daniela Steinbrenner): „Does nexus pay off? – Implications of the modified nexus approach on effective tax burdens and tax planning strategies of multinational enterprises“
Stefan Weck:„How Do Investors Value the Publication of Tax Information? Evidence from the European Public Country-by-Country Reporting“
Sophie Wickel: „The Effect of Transfer Pricing Documentation Requirements on Tax Compliance Costs and Administrative Costs“
8 December, 1:45 – 3:45
Qi Gao: „Disclosure of Greenhouse Gas Emission“
Frederik Kohl: „The Effect of Mandatory Sustainable Fund Classification on Fund Flows and Repurposing Decisions“
Clemens Lauer: „Does the Presentation of Own Credit Risk Gains and Losses Matter for Banks’ Reporting of Debt Valuation Adjustments?“
In case the University will not be able to re-open, the Brown Bag Seminar will be hosted online via ZOOM.
2020
12 February
Jan Riepe (University of Tübingen): „Does Greater Transparency Discipline the Loan Loss Provisioning of Privately Held Banks“
29 April
Amaraa Daniel Zogbayar (with Amadeus Bach): „The Economics and Origins of Rumors: Evidence from Disclosure and Insider Trading Regulation“
6 May
Chris Karlsson: „A survey based approach to identify Earnings Management”
20 May
Jan Kock: „Taxation and Legal Form Choice – Evidence from the German Business Tax“
30 September
Luisa Unda: „Does better governance improve the quality of non-GAAP earnings disclosures?“
Xiaochi Ge (Cass Business School, University of London): „Does more competition improve the incumbent’s audit quality: evidence from the emergence of second-tier audit firms in China“
7 October
Hala Jada: „Determinants of KAMs disclosures“
Theresa Bührle: „Do tax loss restrictions distort venture capital funding of start-ups?“
14 October
Daniel Klein/
Philipp Mütsch: „The Impact of Online School Ratings on Student Performance and Selection“
21 October
Felix Vetter: „Employer Responses to Pay History Inquiry Bans“
4 November
Thomas Simon: „Cost Rigidity and Firms’ Reactions to a Crisis“
11 November
Daniel Zogbayar: „The Effect of Insider Trading Restrictions on Firms' Compliance with Mandatory Disclosure Requirements“
18 November
Reeyarn Li: „Tax language and IRS Attention”
Benjamin Tödtmann: „When do Strategic Benefits Outweigh Proprietary Costs of Voluntary Disclosure? The Case of U.S. Tariff Rate Increases.“
2 December
Gunther Glenk: „Cost Competitiveness of Alternative Power Generation Technologies“
Sebastian Schwenen: „The Impact of Carbon Disclosure Mandates on Emissions and Financial Operating Performance*”
9 December
Sebastian Kronenberger: „Audit Committee Independence and Auditor-Manager Disputes”
16 December
Nicolas M. Wölfing: „The impact of forward contracts on collusion in supply functions”
2019
4 December
Patricia Breuer: „Uneven Regulation and Vertical Reallocation: Evidence from Transparency Regulation“
Leonie Fischer: „Breaking Borders? The European Court of Justice and Internal Market”
Jan Kock und Raphael Müller: „Does mandatory private disclosure change voluntary public disclosure? Evidence from Country-by-Country Reporting”
18 November
Philipp Mütsch: „The Effect of Mandating Gender-Related Disclosures on Gender Equality in Organizations”
6 November
Marcel Olbert: „Loss or Lost? Economic Consequences of Internal Capital Markets in Business Groups?”
Nicolas Rudolf: „Supervisory Reporting Preferences, Enforcement, and Bank Transparency: Evidence from the European Single Supervisory Mechanism”
30 October
Theresa Bührle: „Do tax loss provisions distort venture capital funding of start-ups?”
25 September
Benjamin Tödtmann: „Strategic Benefits and Proprietary Costs of Voluntary Disclosure in a Competitive Environment” (Research proposal)
Christopher Ludwig/
18 September
Professor Stephen A. Zeff, Keith Anderson Professor of Accounting at Rice University: „The Benefit of Interviewing in Accounting Research” (Guest lecture)
Lecture slides can be found here.
3 April
Daniel Aveeda: „How Do Debt Contracts Allocate Control Over Future Investments?” – UCLA Anderson School of Management
10 April
Florian Buhlmann: „Corporate investment and the use of tax information”
Qi Gao:„Blockchain in Accounting – Establishing a Trustworthy Accounting Regime?“
8 May
Verena Dutt/
Reeyarn Li/
22 May
Amadeus Bach: „Real Effects of Internal Information Allocation”
Nicolas Boob (mit Jannis Bischof und Ferdinand Elfers): “Supervisory Reporting Preferences and Bank Transparency: Evidence from the European Single Supervisory Mechanism”
Ann-Catherin Werner/
Marcel Olbert: „Real Effects of Private Country-by-Country Disclosure”
2018
14 March
Florian Zawodsky: „The sharing economies' consequences on VAT revenues“
Elisa Casi, Barbara Stage: „The world after the introduction of the Common Reporting Standard: who wins? Who loses?“
11 April
Tim Martens: „The bright side of analyst coverage: the case of knowledge flows“
2 May
Christopher Ludwig, Verena Dutt, Heiko Vay: „Increasing tax transparency: Investor reactions to the country-by-country reporting requirement for EU financial institutions?“
9 May
Maximilian Todtenhaupt: „Capital Income Taxation and International Portfolio Investments“ (Project with Harry Huizinga, Johannes Voget and Wolf Wagner)
Thomas Schwab: „Analysis of US Corporate Tax Reform Proposals and their Effect for Europe and Germany“
16 May (starts at 1:30 pm to 2:15 pm)
Marcel Olbert: „Corporate Defaults and Taxation“
17 October (Notice room changes)
Dr. Stephen Campbell: „Taxes and Cash Flow Volatility“ (1:45 pm – 3:15 pm in Room O 048)
Tim Martens: “The Disclosure Function of the U.S. Patent System: Evidence from the U.S. Patent and Trademark Depository Library Program” (3:30 pm – 4:15 pm in Room SO 133)
24 October (Room O 048)
Amadeus Bach: „Who spreads rumors“
Patricia Breuer: “Accounting Standards and Innovation: Evidence from the German Accounting Law Modernization Act”
Hala Jada: “The Effect of Critical Audit Matters on Auditors and Investors”
7 November (Room O 048)
Florian Buhlmann: “Intertemporal tax discontinuities and trading behavior: Bunching at the cusp”
Theresa Bührle: “The effect of fiscal R&D incentives on inventor mobility“
Christopher Ludwig: “Third-party reporting as a countermeasure to tax evasion in the sharing economy”
21 November (2:45 pm – 3:15 pm in Room O48/
Marcel Olbert: „Loss or Lost? The Functioning of Business Groups under Financial Distress“
5 December (1:45 to 4:00 pm Lecture Hall SO 418)
Marcel Olbert is presenting his project “Private Equity and Taxes” (with Peter Severin).
Jannis Bischof is presenting his project “Accounting for Financial Stability: Lessons from the Financial Crisis and Future Challenges” (with C. Laux und C. Leuz)
2017
21 February
Juliane Lotz: „The SEC and its Revolving Door“
28 February
Carol Seregni: „IFRS: A Global Financial Reporting Language?“
28 March
Reeyarn Li: „Bond Disclosure Opacity and Pricing Implications“
25 April
Tim Martens: „The Disclosure Function of the U.S. Patent System“
Kirstin Becker, Philipp Mütsch: „Corporate Social Responsibility Reporting and Political Costs“
16 May
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“
23 May
Amaraa-Daniel Zogbayar, Henrik Moser
Kirstin Becker: „Frame Contests on Accounting Rules: Evidence from the Public Media Debate on Fair Value Accounting“
14 June
Sara Al Sarghali
4 October
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“
18 October
Ann-Catherin Werner & Marcel Olbert: „Consumption and Profit Tax Planning in the Digital Age – Evidence from Service Firms in Europe“
25 October
Maximilian Todtenhaupt: „Capital Gains Taxation and Funding for Start-ups“
Benedikt Franke, Reeyarn Li
15 November
Marcel Olbert, Valentin Quinkler: „Digital Technology Adaption in Transfer Pricing Systems – Drivers and Consequences for Tax and Performance Management“
29 November
Amaraa-Daniel Zogbayar: „Enforcement, Sanctions, and Non-Periodic Disclosure: Early Evidence from the New EU Market Abuse Regime“
6 December
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“
13 December
Elisa Casi, Sara Nenadic, Mark Orlic, Christoph Spengel: „AEOI: Is it really the end of tax evasion based on residence?”
2016
11 October
Michael Westerburg: „An Empirical Analysis of Operations Risk Disclosure in Annual Reports and Related Mitigation Strategies“
25 October
Juliane Lotz: „Biased Communication? Manager-specific Incentives and Managerial Communication Style of Earnings News“
8 November
Marcel Olbert: „Transfer Pricing Conflicts and the Tax Function in Multinational Companies: Evidence from the Field“
6 December
Thomas Schwab: „Spillover from the Haven: Cross-border Externalities of Patent Box Regimes within Multinational Firms“
13 December
Amaraa-Daniel Zogbayar, Tim Martens: „Accounting, Information Flow, and Analyst Behavior“