Forschung
1st WHU Doctoral Summer Program in Accounting Research
From 12-15 July 2010 the Chair of Accounting organized the 1st WHU Doctoral Summer Program in Accounting Research on the subject of:
Main subjects of research
- International Financial Reporting Standards (IFRS)
- Earnings Quality and Earnings Management
- Empirical Accounting Research
- Fair Value Accounting
- Disclosure
- Accounting for Asset Write-Offs, Business Combinations, Intangible Assets, and Pensions
- Accounting Conservatism
- Philosophy of Science
Publications
Our research is regularly documented by publications in books and academic journals.
Research Colloquium at WHU
(Accounting & Taxation Topics)
Wednesday, 22nd September 2010 (room tba)
Prof. Dr. Rainer Niemann, Karl-Franzens-Universität Graz
"Weshalb eine rechtsformneutrale Unternehmensbesteuerung allokativ schädlich ist"
Thursday, 9th September 2010, 2:00 - 3:30 p.m., room C-107
Prof. Dr. Dirk Kiesewetter, Universität Würzburg
“ Der Einfluss von Steuern und Subventionen auf die Rendite
fremd- und selbstgenutzter Wohnimmobilien in Deutschland “
September/October 2010 (time and room tba)
Professor Terry Warfield, University of Wisconsin - Wisconsin School of Business
"The accounting consequences of accelerated share repurchases"
Wednesday, 14th July 2010, 10:00 - 11.30 a.m., room K-101
Professor Edward J. Riedl, Harvard Business School
"Mandatory Fair Value Accounting and Information Asymmetry:
Evidence from the European Real Estate Industry "
Wednesday, 10th March 2010, 2:00 - 3.30 p.m., room C-107
Dr. Jens Müller, Universität Paderborn
"Informativeness of Earnings and Tax Reconciliation"
Wednesday, 14th December 2009, 2.00 - 4.00 p.m., room C-101
Dipl.-Kfm. Ulf Brüggemann, Department of Accounting and Finance, Lancaster University Management School
"How do Individual Investors React to Global IFRS Adoption?"
Tuesday, 13th October 2009, 2.00 -3.30 p.m.
Professor Stephen Zeff,Rice University, Houston/Tx:
Wednesday, 18th February 2009, 3.30 - 5.00 p.m., room C-007
Prof. Dr. Kay Blaufuß, European University Viadrina Frankfurt (Oder):
"Wem droht die Zinsschranke? Eine empirische Untersuchung zur Identifikation der Einflussfaktoren"
Wednesday, 4th February 2009, 5.30 - 7.00 p.m., room C-101
Dr. Igor Goncharov, University of Amsterdam:
‘Paper profits’: Fair value accounting, dividends, and corporate governance
Research Forum Accounting & Taxation
The Research Forum Accounting & Taxation (RFAT) at the WHU – Otto Beisheim School of Management is organized by the chairs of taxation (Prof. Dr. Deborah Schanz) and accounting (Dr. Thorsten Sellhorn). Participating researchers exploring, among other topics, how firms use accounting for performance measurement and compensation purposes, how capital market participants use accounting information, how firms choose accounting policies and make disclosure decisions, as well as how firms react to the legal tax environment and respond to tax rules in an international context in terms of investing and financing decisions.
The RFAT is committed to the advancement and dissemination of knowledge as well as the development of strong international alliances through its openness to researchers from Europe and worldwide. With a critical mass of research-active members in a number of areas of taxation and accounting, we encourage researchers, whether at an early stage or publishing in top-tier international journals, to use the possibility to gain valuable feedback at the RFAT at WHU in Vallendar.
Please do not hesitate to contact either Deborah Schanz (Deborah.Schanz ---remove this (npA]V4Q$NxJ%[,@PRL)--- @ whu ---remove this (re-`mPfz9U+J2Mg)--- .edu) or Thorsten Sellhorn (Thorsten.Sellhorn ---remove this (npA]V4Q$NxJ%[,@PRL)--- @ whu ---remove this (re-`mPfz9U+J2Mg)--- .edu)!
Tuesday, 12th October 2010, 1 p.m. (room tba)
M.A. Sara Keller, WHU Chair of Taxation and Accounting:
(subject tba)
Tuesday, 5th October 2010, 1 p.m. (room tba)
Dipl.-Vw. Holger Thesseling, WHU Chair of Taxation and Accounting:
(subject tba)
Wednesday, 22nd September 2010 (room tba)
Prof. Dr. Rainer Niemann, Karl-Franzens-Universität Graz
"Weshalb eine rechtsformneutrale Unternehmensbesteuerung allokativ schädlich ist"
Thursday, 9th September 2010, 2:00 - 3:30 p.m., room C-107
Prof. Dr. Dirk Kiesewetter, Universität Würzburg
“ Der Einfluss von Steuern und Subventionen auf die Rendite
fremd- und selbstgenutzter Wohnimmobilien in Deutschland “
September/October 2010 (time and room tba)
Professor Terry Warfield, University of Wisconsin - Wisconsin School of Business
"The accounting consequences of accelerated share repurchases"
Wednesday, 14th July 2010, 10:00 - 11.30 a.m., room K-101
Professor Edward J. Riedl, Harvard Business School
"Mandatory Fair Value Accounting and Information Asymmetry:
Evidence from the European Real Estate Industry "
Wednesday, 10th March 2010, 2 p.m., room K-303/305
Dr. Jens Müller, Universität Paderborn
"Informativeness of Earnings and Tax Reconciliation"
Wednesday, 3rd March 2010, 2 p.m., room K-303/305
M.A. Sara Keller, WHU Chair of Taxation and Accounting:
"Der Einfluss von Besteuerungen auf Konzernstrukturen"
Wednesday, 17th February 2010, 2 p.m. (room tba)
Dipl.-Ök. Stefan Hahn, WHU Chair of Accounting:
"Transition from US GAAP to IFRS – Effects on earnings attributes"
Wednesday, 3rd February 2010, 2 p.m., room K-303/305
Dipl.-Vw. Holger Theßeling, WHU Chair of Taxation and Accounting:
"Der Einfluss von Steuersystemen auf die Ausschüttungspolitik von Kapitalgesellschaften – eine empirische Analyse der Länder Deutschland, Schweiz und U.S.A."
Wednesday, 13th January 2010, 2 p.m., room E-212/214
Dipl.-Kffr. Julia Lerchenmüller, WHU Chair of Accounting:
"The Quantity and Quality of Forward-looking Statements in Germany – Preliminary results"
Wednesday, 14th December 2009, 2.00 - 4.00 p.m., room C-101
Dipl.-Kfm. Ulf Brüggemann, Department of Accounting and Finance, Lancaster University Management School:
"How do Individual Investors React to Global IFRS Adoption?"
Wednesday, 18th February 2009, 3.30 - 5 p.m. in room K-303/305
(afterwards further discussions in the WHU research colloquium)
Prof. Dr. Kay Blaufus, Europa-Universität Viadrina:
"Wem droht die Zinsschranke? Eine empirische Untersuchung zur Identifikation der Einflussfaktoren"
Wednesday, 2nd February 2009, 5.30 - 7 p.m. in room K-303/305
Dr. Igor Goncharov, University of Amsterdam:
"Financial and Tax Alignment in Cross-Country Accounting Research"
