TRR 266 Accounting for Transparency

Presentation by Christian Aders (ValueTrust Financial Advisors SE and LMU)
2020-12-11 | LMU München Hauptgebäude, Geschwister-Scholl-Platz 1, Room 110, Munich, 80539, Germany
As part of the TRR 266 Lecture Series, Christian Aders (Honorary Professor at LMU and Founder of ValueTrust Financial Advisors SE) will hold a presentation on “Valuation occasions, objects and models in practice”.

Presentation by Kris Allee (University of Arkansas)
2020-12-10 | online
As part of the TRR 266 Lecture Series, Kris Allee (Professor of Accounting, University of Arkansas) will hold a presentation on “Valuation Approaches used in Practice”.

Presentation by Philipp Gaenslen and Tobias Ritzinger (EY Germany)
2020-12-09 | online
As part of the TRR 266 Lecture Series, Philipp Gaenslen (Partner Assurance, EY Germany) and Tobias Ritzinger (Manager Assurance, EY Germany) will hold a presentation on a case study about external financial reporting.

Presentation by Nick Anderson (IASB)
2020-12-09 | online
As part of the TRR 266 Lecture Series, Nick Anderson (Board member, International Accounting Standards Board (IASB)) will hold a presentation on “Sustainable investing, sustainability reporting, and the role of IFRS”.

Presentation by Melissa Martin (University of Illinois at Chicago)
2020-12-08 17:30 - 19:00 (Europe/Berlin) | LMU Munich, Ludwigstrasse 28 RG, room 329, Munich, 80539, Germany
As part of the TRR 266 Seminar Series, Melissa Martin from University of Illinois at Chicago will hold a presentation.
Taking place via Zoom.

Presentation by Jochen Schmitz (Siemens Healthineers AG)
2020-12-02 08:30 - 10:00 | online
As part of the TRR 266 Lecture Series, Jochen Schmitz (CFO, Siemens Healthineers AG) will hold a presentation on “Financial Statement Analysis & Valuation”: M&A in Challenging Times: The Varian Deal”.

Presentation by Saskia Kohlhase (Erasmus University Rotterdam)
2020-11-24 16:00 - 17:30 | LMU Munich, Ludwigstrasse 28 RG, room 329, Munich, 80539, Germany
As part of the TRR 266 Seminar Series, Saskia Kohlhase from the Erasmus University Rotterdam will hold a presentation.
Taking place via Zoom.

Presentation by Peter Fiechter (University of Neuchatel)
2020-11-24 13:45 - 15:15
As part of the TRR 266 Seminar Series, Peter Fiechter from the University of Neuchatel will hold a presentation.

Workshop Presentation
2020-11-20 | Trier
Anna Rohlfing-Bastian and Anja Schöttner presented “Delegation of Task Allocation Authority and the Value of Communication when Performance Measures are Imperfect” at the Workshop on Organization, Incentive and Performance Pay 20 th November 2020 | IAAEU

Presentation by Dan Lynch (Wisconsin School of Business): Earnings Management around the ‘Tax Cuts and Jobs Act’ of 2017
2020-11-17 14:00 - 16:00 | Paderborn University, Warburger Str. 100, Room Q5.245, Paderborn, 33098, Germany
As part of the TRR 266 Seminar Series, Dan Lynch from the Wisconsin School of Business will hold a presentation on “Earnings Management around the ‘Tax Cuts and Jobs Act’ of 2017”.

Presentation by Harald Amberger (Wirtschaftsuniversität Wien)
2020-11-17 13:45 - 15:15
As part of the TRR 266 Seminar Series, Harald Amberger from the Wirtschaftsuniversität Wien will hold a presentation.

Exploring Entrepreneurial Ventures, Family Firms, and Hidden Champions
2020-11-15 - 2020-11-17 | University of Mannheim, Schloss Ostflügel - Room O 226–28, Mannheim, 68161, Germany
In its sixth edition, the conference aims to serve as a distinguished platform for developing academic articles in a structured, stimulating, challenging and friendly environment as well as for networking. Moreover, the forum promotes exchange with decision-makers. There will be an opportunity to discuss and reflect findings with invited entrepreneurs, family firm and hidden champion leaders.
The conference hosts a special track dedicated to the TRR 266: Track 01 – Accounting & Taxation in Family Firms.

Presentation by Christoph Kaiser (KPMG Germany)
2020-11-15 | online
As part of the TRR 266 Lecture Series, Christoph Kaiser (Partner Advisory and Head of Transaction Services, KMPG Germany) will hold a presentation on “Business Models and Valuation Issues”.

Presentation by Jonas Heese (Harvard Business School)
2020-11-12 14:15 - 15:30 | Goethe University Frankfurt, RuW - RuW 3.201, Frankfurt, 60323, Germany
As part of the TRR 266 Seminar Series, Jonas Heese from the Harvard Business School will hold a presentation.
Taking place via Zoom.

Presentation by Jacco Wielhouwer (Vrije Universiteit Amsterdam)
2020-11-10 14:00 - 16:00 | Paderborn University, Warburger Str. 100, Room Q5.245, Paderborn, 33098, Germany
As part of the TRR 266 Seminar Series, Jacco Wielhouwer from the Vrije Universiteit Amsterdam will hold a presentation.

Presentation by Dan Lynch (Wisconsin School of Business): Earnings Management around the ‘Tax Cuts and Jobs Act’ of 2017
2020-11-03 17:30 - 19:00 | LMU Munich, Ludwigstrasse 28 RG, room 329, Munich, 80539, Germany
As part of the TRR 266 Seminar Series, Dan Lynch from the Wisconsin School of Business will hold a presentation on “Earnings Management around the ‘Tax Cuts and Jobs Act’ of 2017”.
Taking place via Zoom.

Presentation by Giovanna Michelon (University of Bristol)
2020-11-03 13:45 - 15:15
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”.
