TRR 266/TAF Research Seminar On October 24, 2023, Derrald Stice (HKU Business School) will present the paper "Regulatory Exposure, Debt Contract Terms, and Bank Specialization" at the TRR 266/TAF Research Seminar.

Greil, Stefan, Overesch, Michael, Rohlfing-Bastian, Anna, Schreiber, Ulrich, Sureth-Sloane, Caren (2022): Towards an amended arm´s length principle - Tackling complexity and implementing destination rules in transfer pricing, TRR 266 Working Paper Series No. 89. Available at SSRN: https://ssrn.com/abstract=4166972.

Deng, Jiaying, Yang, Mingwen, Pelster, Matthias, Tan, Yong (2022): Social trading, communication, and networks, TAF Working Paper No. 74.

Eberhartinger, Eva, Speitmann, Raffael, Sureth-Sloane, Caren, Wu, Yuchen (2022): How Does Trust Affect Concessionary Behavior in Tax Bargaining?, TAF Working Paper No. 73.

Letmathe, Sebastian, Feng, Yuanhua, Uhde, André (2022): Semiparametric GARCH models with long memory applied to Value at Risk and Expected Shortfall, TAF Working Paper Nr. 72.

Hippert, Benjamin, Uhde, André (2022): CDS investors' risk perceptions of M&A announcements, TAF Working Paper Nr. 71.

TRR 266/TAF Research Seminar On October 18, 2022, Ferdinand Elfers (Erasmus University Rotterdam) presented the paper "TruPS, I Did It Again – The Impact of (Non-)Fair Value Accounting on Banks’ Impairment and Trading Decisions" at the TRR 266/TAF Research Seminar. Ferdinand Elfers is an Assistant Professor of Financial Accounting at Erasmus University Rotterdam’s School of Economics. He earned his PhD at the University of Mannheim in Germany.…

TRR 266/TAF Research Seminar On July 12, 2022, Peter Limbach (Universität Bielefeld) presented the paper "Blockholder Representation on the Board: Theory and Evidence" at the TRR 266/TAF Research Seminar.  Prof. Dr. Limbach presented a model that helps explain why only few blockholders seek board representation despite little direct costs. In the model, inefficiently few blockholders take a board seat because it signals adverse information to…

As part of the Brown Bag Seminars, Regina Ortmann gave a presentation on July 5, 2022 on the topic "Taxing network products - the impact on decisions of MNEs".

As part of the Brown Bag Seminars, Sebastian Hinder gave a presentation on June 28, 2022 on the topic "Management Guidance & Analyst Forecasts: The Peculiar Role of Tax Forecasting".

TRR 266/TAF Research Seminar On June 21, 2022, Ken Klassen (University of Waterloo) presented the paper "Tax Aggressive Behavior and Voluntary Tax Disclosures in Corporate Sustainability Reporting" at the TRR 266/TAF Research Seminar. The paper is co-authored work with Jilian R. Adams and Elizabeth Demers (all University of Waterloo, Ontario, Canada). In this study, the authors analyze determinants of firms’ decisions to disclose tax…