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Research Seminar – 2014

19 February

Ann Vanstraelen: „Auditing the Auditors: An International Analys is of the Effectiveness of National Inspection Regimes on Audit Quality“

Maastricht University

 

12 March

Willem Buijink: „Implications of the history of the corporate form for the evolution of mandatory GAAP“

Tilburg University

 

19 March

Bjorn Jorgensen: „Early Evidence from Canadian Firms' Choice Between IFRS and U.S. GAAP“

London School of Economics

 

1 April

Franz W. Wagner, Emeritus: „Message follows Method – Wie beeinflussen Forschungs­methoden Perspektiven und Programm der Betriebs­wirtschaft­lichen Steuerlehre“

Eberhard Karls Universität Tübingen

 

28 April

Ben Lockwood: „Incentive schemes for local government“

University of Warwick

 

29 April

Michael Keen: „Efficiency and Revenue Administration“

International Monetary Fund

 

5 May

Christian Leuz: „The Twilight Zone: OTC Regulatory Regimes and Market Quality“

Chicago Booth

 

16 May

Thomas Piketty: „Capital in the 21st Century“

Paris School of Economics

 

26 May

Ilia Dichev: „Explaining the changing properties of GAAP earnings: Insights from comparing GAAP to NIPA earnings“

Goizueta Business School, Emory University

 

28 May

David Oesch: „Financial Constraints and Corporate Disclosure“

University of St. Gallen

 

4 July

Stefan Reichelstein: „Levelized Product Cost: Concept and Decision Relevance“

Stanford University

 

11 September 

Richard Blundell: „Labour Supply and Taxation“

University College London and Institute for Fiscal Studies

 

18 September

Joel Slemrod

University of Michigan

 

24 September

Andrew Yim: „Mixture and Continuous 'Discontinuity' Hypotheses: An Earnings Management Model with Auditor-Required Adjustment“

Cass Business School (City University London)

 

1 October

Erik Peek: „The Convergence of Price and Intrinsic Value in International Equity Markets“

Erasmus University Rotterdam

 

18 November

Andreas Simon: „Valuation Implications of Accounting Conservatism“

Pepperdine University

 

20 November

Bas Jacobs: „Optimal Capital Taxation when Individuals have Different Rates of Return“

Erasmus University Rotterdam

 

26 November

Christian Riegler: „Slack and Participative Budgeting - always an evil?“

Wirtschafts­universität Wien