WHU Financial Accounting & Tax Center (FAccT Center)

Ressourcen für Forscher und Entscheider

Mission Statement

Das WHU FAccT Center erforscht die ökonomischen Auswirkungen von Rechnungslegung und Besteuerung und bemüht sich um die Verbreitung der gewonnenen wissenschaftlichen Erkenntnisse in akademischer Lehre, Praxis und Politik.



Christian Laux (Wirtschaftsuniversität Wien) visiting FAccT Center Research Seminar

On November 17, 2017, Christian Laux (Wirtschaftsuniversität Vienna) presented his current research topic „Accounting and the Financial Crisis: The Real Problems and Challenges – Going Forward”...



Zoltan Novotny-Farkas (Lancaster University) visiting FAccT Center Research Seminar

On October 27, 2017, Zoltan Novotny-Farkas (Lancaster University) presented his current working paper “Are Level 3 fair value gains and losses informative? Evidence from FAS 157 rollforward...



Roni Michaely (Cornell University) visiting FAccT Center Research Seminar

On October 26, 2017, Roni Michaely (Cornell University) presented his current working paper “Are U.S. Industries Becoming More Concentrated?” (co-authored with Gustavo Grullon from Rice University...


Next WHU Research Seminar in Accounting & Tax

24. November 2017,
11h, D-101

Harm Schütt, LMU München:

"Competition in Financial News Markets and Trading Activity"

Topics of Interest

FAccT Center Members regularly speak on current accounting and tax topics, including

  • The use of financial statements in equity valuation, the determination of distributable and taxable profits, as well as corporate governance
  • National and International Accounting Standards, Management Reporting, and Disclosure
  • Accounting Quality, Accounting Policy and Accounting Fraud
  • Fair Value Accounting and Accounting of Research and Development, M&A Transactions, Pension Obligations, Income Taxes, Property, Financial Instruments and Hedge Accounting
  • Business Analysis and Business Valuation
  • Taxes and Investment Decisions
  • Corporate Tax Avoidance

We also invite you to attend our FAccT Center Research Seminar. Please contact us.

te sprechen Sie uns an.