TRR 266 Accounting for Transparency

PUBLICATIONS

Abernethy, M.A., Hung, C.Y., & van Lent, L. (2019). Expertise and discretionary bonus decisions. Management Science, in press. https://doi.org/10.1287/mnsc.2018.3172
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Chirvi, M., & Maiterth, R. (2019). Doppelbesteuerung beim Übergang zur nachgelagerten Besteuerung gesetzlicher Renten? Steuersystematische Überlegungen und empirische Ergebnisse. Steuer und Wirtschaft, 96(2), 130-143.
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Gassen, J., Skaife, H.A., & Veenman, D. (2019). Illiquidity and the measurement of stock price synchronicity. Contemporary Accounting Research, https://doi.org/10.1111/1911-3846.12519
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Hassan, T., Hollander, S., van Lent, L. &, Tahoun, A. (2019). Firm-level political risk: measurement and effects. The Quarterly Journal of Economics, in press. https://doi.org/10.1093/qje/qjz021
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Hofmann, C., & Rothenberg, N.R. (2019). Forecast accuracy and consistent preferences for the timing of information arrival. Contemporary Accounting Research, https://doi.org/10.1111/1911-3846.12499
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Hombach, K., & Sellhorn, T. (2019). Shaping corporate actions through targeted transparency regulation: A framework and review of extant evidence. Schmalenbach Business Review, 71(2), 137-168, https://doi.org/10.1007/s41464-018-0065-z
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Huang, A., Hui, K.W., & Li., R.Z. (2019). Federal judge ideology: A new measure of ex ante litigation risk. Journal of Accounting Research, 57(2), 431-489. https://doi.org/10.1111/1475-679X.12260
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Kourouxous, T., & Bauer, T. (2019). Violations of dominance in decision-making. Business Research, 12(1), 209-239. https://doi.org/10.1007/s40685-019-0093-7
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Maiterth, R., & Lutz, M. (2019). Grundsteuerreform und Gleichmäßigkeit der Besteuerung. Steuer und Wirtschaft, 96(1), 22-35.
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Niemann, R., & Sureth-Sloane, C. (2019). Investment timing effects of wealth taxes under uncertainty and irreversibility. Journal of Business Economics, 89(4), 385-415. doi: 10.1007/s11573-018-0918-4
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Tahoun, A., & van Lent, L. (2019). The personal wealth interests of politicians and government intervention in the economy. Review of Finance, 23(1), 37–74. https://doi.org/10.1093/rof/rfy015

No. 4 | July 2019
Hoppe, T., Rechbauer, M., & Sturm, S. (2019). Steuerkomplexität im Vergleich zwischen Deutschland und Österreich –
Eine Analyse des Status quo
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No. 3 | July 2019

Hofmann, C., van Lent, L., & Schwaiger, N. (2019). Religion and ownership. Available at SSRN: https://ssrn.com/abstract=3418222

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No. 2 | July 2019
Gawehn, V., & Mueller, J. (2019). Tax avoidance – Are banks any different? Available at SSRN: https://ssrn.com/abstract=3418506

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No. 1 | July 2019
Mehring, O., Mueller, J., Sievers, S., & Sofilkanitsch, C. (2019). Non-GAAP reporting and investor attention: Are investors misled by exclusions of recurring expenses from non-GAAP earnings before restatement announcements? Available at SSRN: https://ssrn.com/abstract=3415109


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