TRR 266 Accounting for Transparency

Presentation by Giovanna Michelon (University of Bristol)
2020-11-03 13:45 - 15:15 (Europe/Berlin)
As part of the TRR 266 Seminar Series, Giovanna Michelon from the University of Bristol will hold a presentation.
Taking place via Zoom.

Presentation by Marc Castedello (KPMG Germany)
2020-11-02 | online
As part of the TRR 266 Lecture Series, Marc Castedello (Partner Advisory, KPMG Germany) will hold a presentation on “Company Valuation during Crises”.

Presentation by Pepa Kraft (HEC Paris): Credit Rating Agencies and Accounting Fraud Detection
2020-10-27 13:45 - 15:15
As part of the TRR 266 Seminar Series, Pepa Kraft from HEC Paris will hold a presentation on “Credit Rating Agencies and Accounting Fraud Detection”.
Taking place via Zoom.

TRR 266 Annual Conference: Public Paper Workshop
2020-10-21 - 2020-11-25 | 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.

Presentation by Jonas Heese (Harvard Business School): Does industry employment of active regulators compromise oversight?
2020-10-20 13:45 - 15:15 | online
As part of the TRR 266 Seminar Series Joans Heese from the Harvard Business School, will hold a presentation on “Does industry employment of active regulators compromise oversight?”.
Taking place via Zoom.

Presentation by Bernard S. Black (Northwestern University): The Effect of Board Structure on Firm Disclosure and Behavior: A Case Study of Korea Comparing Panel and Causal Methods
2020-10-13 15:30 - 17:00 | LMU Munich, Ludwigstrasse 28 RG, room 329, Munich, 80539, Germany
As part of the TRR 266 Seminar Series, Bernard S. Black from Northwestern University will hold a presentation on “The Effect of Board Structure on Firm Disclosure and Behavior: A Case Study of Korea Comparing Panel and Causal Methods”.
Taking place via Zoom.

Presentation by Davud Rostam-Afschar (University of Mannheim): The German Business Panel: Scope, Methods, and Potential for Analysis
2020-10-13 14:00 - 16:00 | online
As part of the TRR 266 Seminar Series, Davud Rostam-Afschar from University of Mannheim will hold a presentation on “The German Business Panel: Scope, Methods, and Potential for Analysis”.
Taking place via Zoom.

Presentation by Jonas Heese (Harvard Business School): "Does industry employment of active regulators compromise oversight?"
2020-09-29 16:00 - 17:30 | LMU Munich, Ludwigstrasse 28 RG, room 329, Munich, 80539, Germany
As part of the TRR 266 Seminar Series, Jonas Heese from Harvard Business School will hold a presentation on “Does industry employment of active regulators compromise oversight?”.
Taking place via Zoom.

Accounting for Transparency: Real Effects of Accounting Standards
2020-09-18 08:30 - 18:00 | LMU Munich, Ludwigstrasse 28 RG, room 329, Munich, 80539, Germany
Our TRR mini conference intends to discuss current projects that deal with real effects of accounting. In particular, we invite members of the TRR to submit early-stage as well as more developed papers in this area. The event will be hosted as a webinar.
Please find the Program below (right).

Presentation by Hans Christensen (Chicago Booth): Foreign Corruption Regulation and Economic Development
2020-09-08 13:45 - 15:15 | online
As part of the TRR 266 Seminar Series, Hans Christensen from Chicago Booth School of Business will hold a presentation on “Foreign Corruption Regulation and Economic Development”
Taking place via Zoom.

Presentation by Arzé Karam (Durham University)
2020-06-23 14:00 - 16:00 | Paderborn University, Warburger Str. 100, Room Q5.245, Paderborn, 33098, Germany
Arzé Karam from Durham University, UK will present at Paderborn University as part of the TRR 266 Seminar Series.

Presentation by Sabrina Gerken and Matthias Schmidt
2020-06-17 08:30 - 09:30 | Paderborn University, Warburger Str. 100, Room Q5.245, Paderborn, 33098, Germany
Laufende und latente Steuern im IFRS-Konzernabschluss
Am 17.06.2020 referieren StB Sabrina Gerken und StB Matthias Schmidt (EY) über laufende und latente Steuern im IFRS-Konzernabschluss. Gegenstand des Vortrags sind u.a. steuerliche Anhangangaben, die vermehrt im Fokus der wirtschaftswissenschaftlichen Forschung stehen.

Presentation by Martin Nienhaus (Goethe University Frankfurt)
2020-05-07 00:00
As part of the TRR 266 Seminar Series, Martin Nienhaus from Goethe University Frankfurt will hold a presentation.

Presentation by Max Müller (ESMT Berlin): "503 Service Unavailable: When Acquiring Information Goes Wrong"
2020-03-03 13:45 - 15:15 | University of Mannheim, Schloss Ostflügel - Room O 226–28, Mannheim, 68161, Germany
As part of the TRR 266 Seminar Series, Max Müller from ESMT Berlin will hold a presentation on “503 Service Unavailable: When Acquiring Information Goes Wrong”.

Presentation by Sebastian Kronenberger (Leibniz Universität): "Trade-offs in the Design of Fair Value Standards"
2020-02-25 13:45 - 15:15
As part of the TRR 266 Seminar Series, Sebastian Kronenberger from Leibniz Universität Hannover will hold a presentation on “Trade-offs in the Design of Fair Value Standards”.

Presentation by Christine Osterloh-Konrad, Michael Myßen und Dirk Nolte
2020-02-17 20:15 - 22:15 | Humboldt-Universität zu Berlin, Spandauer Str. 1, Berlin, 10178, Germany
Im Rahmen der TRR 266 Lecture Series halten Prof. Dr. Christine Osterloh-Konrad, Regierungsdirektor Dr. Michael Myßen und Dirk Nolte einen Praxisvortrag zum Thema „Anzeigepflichten für Steuergestaltung”.

Presentation by Christian Leuz (Chicago Booth): "Do Conflict of Interests Disclosures Work? Evidence from Citations in Medical Journals"
2020-02-11 13:45 - 15:15 | University of Mannheim, Schloss Ostflügel - Room O 226–28, Mannheim, 68161, Germany
As part of the TRR 266 Seminar Series, Christian Leuz from University of Chicago Booth School of Business will hold a presentation on “Do Conflict of Interests Disclosures Work? Evidence from Citations in Medical Journals”.

Presentation by Beatriz García Osma (Universidad Carlos III de Madrid): "Not Just a Boys’ Club: Gender and Private Information Channels for Insider Trading"
2020-01-28 14:00 - 16:00 | Paderborn University, Warburger Str. 100, Room Q5.245, Paderborn, 33098, Germany
As part of the TRR 266 Seminar Series, Beatriz García Osma from Universidad Carlos III de Madrid will hold a presentation on “Not Just a Boys’ Club: Gender and Private Information Channels for Insider Trading”.

Presentation by Patrick Zabel (Voltabox AG)
2020-01-24 14:00 - 17:00 | Paderborn University, Warburger Str. 100, Room Q5.245, Paderborn, 33098, Germany
Patrick Zabel, divisional director of finance and human resources at Voltabox AG, speaks to students and scientists from Paderborn University about transactions in the corporate sector as part of the “TRR 266 Lecture Series” – and reports on his own everyday work.

Presentation by Stefan Greil (BMF)
2020-01-22 14:00 - 17:00 | Paderborn University, Warburger Str. 100, Room Q5.245, Paderborn, 33098, Germany
Dr. Stefan Greil, Federal Ministry of Finance (BMF), will provide insights into tax administratoin during his practical lecture at the University of Paderborn.

Presentation by Silke Rünger (University of Graz): "The Effect of a Tax Exemption of Retained Profits on Firm’s Equity - Evidence from Croatia"
2020-01-21 17:00 - 18:30 | LMU Munich, Ludwigstrasse 28 RG, room 329, Munich, 80539, Germany
As part of the TRR 266 Seminar Series, Silke Rünger from University of Graz will hold a presentation on “The Effect of a Tax Exemption of Retained Profits on Firm’s Equity – Evidence from Croatia”.

Presentation by Katrin Weiskirchner-Merten (WU Wien)
2020-01-14 14:00 - 16:00 | Paderborn University, Warburger Str. 100, Room Q5.245, Paderborn, 33098, Germany
Katrin Weiskirchner-Merten from Wirtschaftsuniversität Wien will present “Bank Representatives on the Board of Directors and their Influence on Risk and Managerial Compensation” at Paderborn University as part of the TRR 266 Research Seminar.

Presentation by Felix Vetter (LSE): "Peer Review Mandates and CPA Entrepreneurship"
2019-12-18 13:45 - 15:15 | University of Mannheim, Schloss Ostflügel - Room O 226–28, Mannheim, 68161, Germany
As part of the TRR 266 Seminar Series, Felix Vetter from London School of Economics will hold a presentation on “Peer Review Mandates and CPA Entrepreneurship”.

Presentation: Rudolf | Supervisory Disclosures | Bristol
2019-12-18 | University of Bristol
Nicolas Rudolf presented “Do Supervisory Disclosures Lead to Greater Bank Transparency? The Role of Enforcement and Market Discipline”

Presentation by Oliver Binz (Duke University): "Managerial Response to Macroeconomic Uncertainty: Implications for Firm Profitability"
2019-12-17 13:45 - 15:15 | University of Mannheim, Schloss Ostflügel - Room O 226–28, Mannheim, 68161, Germany
As part of the TRR 266 Seminar Series, Oliver Binz from Duke University, The Fuqua School of Business, will hold a presentation on “Managerial Response to Macroeconomic Uncertainty: Implications for Firm Profitability”.

Presentation: Safaei | Risk-Based Tax Audits | Paderborn
2019-12-17 | Paderborn
Reyhaneh Safaei presented “Do Risk-Based Tax Audits Hinder Tax Avoidance and Non-Compliance?” at the Brown Bag Seminar of Paderborn University

Presentation: Rudolf | Supervisory Disclosures | IE University
2019-12-16 | IE University

Presentation: Rudolf | Supervisory Disclosures | BI Norwegian Business School
2019-12-16 | BI Norwegian Business School

Presentation: Rudolf | Supervisory Disclosures | Copenhagen
2019-12-13 | Copenhagen Business School

Presentation: Brüggemann | Asset Reclassifications and Bank Recapitalization | Vienna
2019-12-12 | Vienna
Ulf Brüggemann presented “Asset Reclassifications and Bank Recapitalization during the Financial Crisis” at the Research Seminar of the Vienna University of Economics and Business
