Research

Publications

On the Dynamics between Local and International Tax Planning in Multinational Corporations, with C. Beuselinck. Review of Accounting Studies, 2024, 29 (1).
Public Peers, Accounting Comparability, and Value Relevance of Private Firms' Financial Reporting, with T. Bourveau, J. V. Chen, and F. Elfers. Review of Accounting Studies , 2023, 28(4) .
Dissemination of Accounting Research, with B. Garcia Osma, and A. Mora. European Accounting Review, 2023, 32(5).
Private Firm Accounting: The European Reporting Environment, Data and Research Perspectives, with C. Beuselinck, J. Gassen, and F. Elfers. Accounting and Business Research, 2023, 53(1).
Tax Rule Changes and the Timing of Asset Write-Offs in Loss Firms, with S. Kohlhase. Journal of Business Finance & Accounting, 2021, 48(5-6).
Big baths and CEO overconfidence Accounting and Business Research, 2021, 51(2).
The Effect of a Worldwide Tax System on Tax Management of Foreign Subsidiaries, with S. Kohlhase. Journal of International Business Studies, 2020, 51(8).
IPOs and IFRS in European exchange-regulated markets: A research note Journal of Accounting and Public Policy, 2018, 37(5).
Price Regulation and Accounting Choice, with M. Weil. Journal of Accounting and Public Policy, 2016, 35(3).
Conversion of IFRS and German GAAP – Evidence from pension provisions (in German), with M. Weil. KoR - Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung, 2012.
Pension provisions according to new German GAAP – Empirical evidence from early adopters (in German), with J. Gassen and M. Weil. Der Betrieb, 2011.

Working Paper

Accounting Regulation in the European Union, with E. Labro. Accompanying Website
Tax-related Key Audit Matters and Changes in Corporate Income Shifting , with C. Beuselinck, N. Goldman, and C. Valle Ruiz.
In-Network Auditors and Foreign Subsidiaries’ Investment Efficiency , with E. Labro, and C. van Linden.
Brexit! The Effect of Political Uncertainty on International Research Collaborations of Firms and Research Institutions, with B. Osswald.
Does Shark Tank Enhance Entrepreneurial Activities, with C. D. Peter.
Crossing the Atlantic: The Role of U.S. Executives in Tax Planning of Foreign Subsidiaries, with B. Osswald.