Publications

Market-based oil spill (overs): Market reactions to the energy windfall tax announcements and disclosures in the United Kingdom
We investigate the market reaction to a windfall tax regulation announcement for oil and gas firms in the UK. We find that firms …
With Kristian D Allee, Raffael Speitmann, and Yuchen Wu (2024)
DOI
IRS Scrutiny and Corporate Innovation
The IRS administers tax laws enacted by Congress. As part of the IRS’s duties, they often consider taxpayers’ financial …
With Nathan Goldman, Niklas Lampenius, Suresh Radhakrishnan, and Jose Elias Feres De Almeida (2024)
DOI
Key Audit Matters der Swiss Performance-Index-Unternehmen, Expert Focus, Vol. 96, No. 8 (2022), 335-340
With Florian Eugster
Cross-Border Investments in Private Firms: The Benefits of Comparability for Foreign Investors
In this paper, we examine the benefits of accounting comparability for cross-border investments in private firms. Exploiting a …
With Kristian D. Allee and Tami Dinh
SSRN
Measuring Corporate Tax Rate and Tax Base Avoidance of U.S.Domestic and U.S. Multinational Firms
We develop an approach based on publicly available data to decompose and quantify tax avoidance into two separate components: tax rate …
With Terry J. Shevlin and Niklas Lampenius (2021)
DOI
Goodwill-Impairments und Managementwechsel: Eine vergleichende empirische Analyse der DAX-und SMI-Unternehmen, KoR Vol. 20, No. 1 (2020), 22-30
With Tami Dinh and Marc Candreja
The Influence of External Control on Comperative Conditional Conservatism in Australian Private and Public Companies under IFRS
We investigate conditional conservatism in a large sample of Australian private companies that use IFRS. We argue, and find, that if …
With Richard Morris
Korruption im Rahmen der Accounting Complicance - Theoretische und empirische Einblicke, IRZ Vol. 13, No. 7/8 (2018), 313-315
With Tami Dinh and Seraina Früh
Kommentierung zu §297 HBG: Inhalt. In: Bilanzrecht, Hrsg: Hachmeister, D.; Kahle, H.; Mock, S.; Schüppen, M., Köln
With Dirk Hachmeister
Die Lageberichterstattung der DAX 30-Unternehmen - eine empirische Analyse der Prognosegüte, IRZ Vol. 11, No. 1 (2016), 43-49
Die Prognoseberichterstattung als Teil des Lageberichts reduziert die Informationsasymmetrie zwischen Management und …
With Dirk Hachmeister and Annike Bootsmann
Währungsrisikomanagement deutscher Industrieunternehmen – Empirische Untersuchung der Praxis, CF Vol. 6, No. 3 (2015), 47-57
With Andreas Seifen and Dirk Hachmeister