Dr. Martina Rechbauer
Acting Professor
University of Mannheim
68161 Mannheim
68161 Mannheim
Consultation hour(s):
by appointment
by appointment
Publications
Rechbauer, M., Rünger, S. and Sieghartsleitner, B. (2025). CFC rules and investment: the role of the ATAD in reducing the tax incentive to invest in low-tax countries. European Journal of Public Finance, 81, 191–245.
Rechbauer, M., Rünger, S. and Sieghartsleitner, B. (2025). How Effective are CFC Rules in Containing Tax Haven Activities? Evidence from a Sample of European Firms. World Tax Journal, 17, 141–173.
Rechbauer, M. and Rünger, S. (2024). Measuring the Impact of Tax Loss Carryforwards on Capital Structure Choice: The Accuracy of Earnings-Based Proxies. Review of Managerial Science, 18, 1681-1708.
Teaching
HWS 2026 Group Accounting (Master) Career
08/ 2026–12/2026 Acting Professor at the Chair of General Business Administration and Accounting, University of Mannheim Since 08/ 2020 Senior Lecturer, Institute of Accounting and Taxation, University of Graz 11/ 2019–02/2020 Visiting Researcher at the Chair of Business Administration, with a focus on Business Taxation, Paderborn University 04/ 2017–07/2017 Visiting Researcher at the Chair of Business Administration, with a focus on Business Taxation, Paderborn University 09/ 2015–07/2020 Postdoctoral Researcher, Institute of Accounting and Taxation, University of Graz 08/ 2015 Doctorate in Social and Economic Sciences, University of Graz 10/ 2014–03/2015 Visiting Researcher at the Chair of General Business Administration and Accounting, University of Mannheim 09/ 2010–08/2014 Predoctoral Researcher, Institute of Accounting and Taxation, University of Graz