Eberhartinger, Eva, Safaei, Reyhaneh, Sureth-Sloane, Caren, Wu, Yuchen: Are Risk-based Tax Audit Strategies Rewarded? An Analysis of Corporate Tax Avoidance, TAF Working Paper Nr. 63.
TRR 266/TAF Research Seminar
On May 17, 2022, Beatrice Michaeli (University of California, Los Angeles, USA) presented the paper "Boards and Executive Compensation: Another Look" at the TRR 266/TAF Research Seminar. The paper is joint work with Martin Gregor (Charles University, Institute of Economic Studies, Czech Republic).
This paper examines the optimal contracts offered to CEOs and boards in a classic economic setting where a centralized…
As part of the Brown Bag Seminars, Alexander Liß gave a presentation on April 19, 2022 on the topic "Ownership Uncertainty and the Role of Intellectual Property as Collateral".
As part of the Brown Bag Seminars, Lisa Hillmann (WHU) gave a presentation on April 12, 2022 on the topic „The effect of limited tax loss carryforwards on corporate investment”. This presentation was part of the TRR Brown Bag series.
TAF Research Seminar
On January 25, 2022, Stefan Zeisberger (Radboud University, Netherlands and University of Zurich, Switzerland) presented the paper "What is Risk? How Investors Perceive Risk in Return Distributions" at the TAF Research Seminar.
Most textbook finance literature assumes risk to be the standard deviation of returns (volatility), which is not only used by academics but also financial advisors, regulators and more. The paper…
