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TRR 266 Annual Conference: Public Paper Workshop

Name: TRR 266 Annual Conference: Public Paper Workshop
Start: 2020-10-21T00:00:00+02:00
End: 2020-11-25T23:59:59+01:00
Location: online

On Wednesdays in October and November our researchers will present their latest papers in online workshop sessions. These sessions are open to interested researchers, we kindly invite you to attend! Registration is required.

Program

October 21

3:00—4:15 pm
Do country risk factors attenuate the effect of taxes on corporate risk-taking?
Benjamin Osswald (University of Illinois), Caren Sureth-Sloane (Paderborn University)

4:45—6:00 pm
The role of personal income taxes in corporate investment decisions
Martin Jacob, Robert Vossebürger (both WHU Otto Beisheim School of Management)

October 28

3:00—4:15 pm
Strike the right tone: Financial analysts’ tone to acquire information in earnings conference calls
Julia Haag, Christian Hofmann, Nina Schwaiger (all LMU Munich), Susanne Klausing (University of Oxford)

4:45—6:00 pm
Judicial precedents on GAAP violations, litigation risk and misreporting
Benedikt Franke (SKEMA Paris), Reeyarn Li (University of Mannheim), Allen Huang (HKUST)

November 4

3:00—4:15 pm
Do countries benefit from transfer pricing rule inconsistency?
Markus Diller (University of Passau), Johannes Lorenz (Paderborn University)

4:45—6:00 pm
Real effects of country-by-country reporting for MNEs: Tax-induced relocation of production
Regina Ortmann (Paderborn University), Dirk Simons (University of Mannheim), Dennis Voeller (Toulouse Business School)

November 11

3:00—4:15 pm
Are investors misled by exclusions of recurring expenses from non-GAAP earnings?
Oliver Mehring, Jens Müller, Sönke Sievers, Christian Sofilkanitsch (all Paderborn University)

4:45—6:00 pm
Real effects of internal information allocation: Evidence from a field experiment
Amadeus Bach, Jannis Bischof (both University of Mannheim)

November 18

3:00—4:15 pm
Qualitative information disclosure: Is mandating additional tax information disclosure always useful?
Katarzyna Bilicka (Utah State University), Elisa Casi, Carol Seregni, Barbara M. B. Stage (all University of Mannheim)

4:45—6:00 pm
Banks and their supranational monitors: Do monitoring trustees impact the transparency of banks?
Janja Brendel (HU Berlin)

November 25

3:00—4:15 pm
Corporate reporting and users’ information needs – A preparer perspective
Kathrin Oberwallner (LMU Munich), Christoph Pelger (Universität Innsbruck), Thorsten Sellhorn (LMU Munich)

4:45—6:00 pm
Information design in coordination games with risk dominant equilibrium selection
Michael Ebert (Paderborn University), Joseph B. Kadane (Carnegie Mellon University), Dirk Simons (University of Mannheim), Jack D. Stecher (University of Alberta)

*Timezone: CET

Registration

If you would like to join our online public paper workshop, please register here.

Event Info

Location

online

Date

October 21, 2020 - November 25, 2020

Website

Event website

Organizer

Ulf Brüggemann Humboldt University of Berlin

Ulf Brüggemann is Professor for Accounting at Humboldt University of Berlin. His research focuses on the economic consequences of accounting regulation in capital and labor markets, and has been published in the Review of Financial Studies, the European Accounting Review and the Journal of Accounting Research. In addition, he is member of the Scientific Committee of the Annual Congress of the European Accounting Association. He is an editorial member of the Accounting and Business Research, the Journal of Accounting and Management Information Systems.

Joachim Gassen Humboldt University of Berlin

Joachim Gassen is Professor for Accounting at Humboldt University of Berlin and distinguished affiliate professor at ESMT Berlin. His research focuses on the role of accounting information in markets and contracts. He is currently acting as the departmental editor for accounting at the German business association journal “Business Research” and is co-chairing the Doctoral Colloquium of the European Accounting Association. In addition, he is member of the Academic Panel of the European Financial Reporting Advisory Group (EFRAG).

Ralf Maiterth Humboldt University of Berlin

Ralf Maiterth is Professor for Business Taxation at Humboldt University of Berlin. He is also Dean of Studies and Vice Dean for International Affairs as well as Deputy Member of the Audit Committee of the Faculty of Economic Sciences of the Humboldt University of Berlin. He is member of the academic committee of the Leibniz ScienceCampus “Mannheim Taxation” (MaTax) which is a joint initiative of the University of Mannheim and the Zentrum für Europäische Wirtschaftsforschung (ZEW). In addition, he is Professor at the German Institute for Economic Research and chairman of arqus, working group quantitative business taxation. He is co-editor of the German “Steuer und Wirtschaft” and member of the German Academic Association for Business Research (VHB), European Accounting Association and of the German Economic Association of Business Administration (GEABA).

Per Olsson PhD ESMT Berlin

Per Olsson is Professor of Accounting and director of the Center for Financial Reporting and Auditing at ESMT Berlin. He is member of the European Accounting Association, the American Accounting Association and member of the Executive Committee of the International Association for Accounting Education & Research (IAAER). In addition, he is associate editor of the Accounting and Business Research and serves on the editorial board of Accounting in Europe, The Accounting Review, European Accounting Review, Journal of Business Finance and Accounting and the Review of Accounting Studies. Per Olsson is recurrent visiting professor at Stockholm School of Economics and visiting Professor of the Institute for Financial Research (SIFR) and the Swedish House of Finance in Stockholm.

Anja Schöttner Humboldt University of Berlin

Anja Schöttner is Professor for Management at Humboldt University of Berlin. Her research focus is on personnel economics and organizational economics. Her work is published in leading peer-reviewed journals such as the Management Science, the Journal of Economic Behavior & Organization and the European Economic Review. In addition, she is member of the editorial board of the Journal of Business Economics.

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