TAF Brown Bag Seminar / TAF Research Workshop

TAF Brown Bag Seminars: Tuesdays, 1:00 p.m. - 2:00 p.m.

TAF Research Workshops: Tuesdays, 2:00 p.m. - 4:00 p.m.

Room Q5.245 or online

Date	Presenter	Type	Title
2023
01/24/2023	Daniel Dyck	Brown Bag	Investments in Tax Compliance Management Systems and Strategic Tax Audits
01/17/2023	Regina Ortmann	Brown Bag	Effects of increasing tax transparency on tax competition and avoidance
01/17/2023	Sebastian Hinder	Brown Bag	Media Attention & Tax Violations: (When) Does the Press Care?
01/10/2023	Pia Stoczek	Brown Bag	The effect of corporate quantitative easing on syndicated lending
2022
12/20/2022	Adrian Schipp	Brown Bag	Autocrats, Democrats and Law Simplification – The Case of Tax Complexity
11/29/2022	Maryna Gulenko	Brown Bag	CSR and political insiders
11/15/2022	Christopher Böhme	Brown Bag	Spillover effects of tax-related restatements
10/25/2022	David Hiss	Brown Bag	External Effects and Disclosure
07/05/2022	Regina Ortmann	Brown Bag	Taxing network products - the impact on decisions of MNEs
06/28/2022	Sebastian Hinder	Brown Bag	Management Guidance & Analyst Forecasts: The Peculiar Role of Tax Forecasting
06/14/2022	Stephan Kaiser	Brown Bag	Changes in Firms’ Business Models and Abnormal Accruals
06/07/2022	Elisa Casi-Eberhard	Brown Bag	So close and yet so far: the ability of mandatory disclosure regimes to crack down on offshore tax evasion
05/31/2022	Jonas Materna (HU Berlin)	Brown Bag	Personality Traits of Current and Future Accountants: Evidence from the Socio-Economic Panel
05/24/2022	Arndt Weinrich	Brown Bag	Green Tax Uncertainty & Innovation
04/19/2022	Alexander Liß	Brown Bag	Ownership Uncertainty and the Role of Intellectual Property as Collateral
04/12/2022	Lisa Hillmann (WHU)	Brown Bag	The effect of limited tax loss carryforwards on corporate investment
01/11/2022	Sebastian Krull	Brown Bag	Skill, effort, luck: the impact of rankings on risk-taking in a social setting
2021
12/07/2021	Adrian Schipp	Brown Bag	Does Tax Complexity jeopardize Cooperative Compliance Program Effectiveness?
11/16/2021	Tobias Witter	Brown Bag	Corporate responses to balance sheet volatility: European evidence from IAS 19R
11/02/2021	Alexander Liß	Brown Bag	Are Acquired Intangibles Auditable?
07/20/2021	Arndt Weinrich	Brown Bag	Collect Anecdotal Evidence for a Paper
07/06/2021	Kevin Krüger	Brown Bag	Private firms in the European bond market
06/29/2021	Isis Chantelle Swoboda	Brown Bag	Management ETR Forecasting Reputation and Analyst Trust
06/22/2021	Maike Kipka	Brown Bag	The Impact of Taxation on the Co-Location of R&D and Production Facilities
06/01/2021	Vanessa Heile	Brown Bag	Firms’ Tax (Burden) Misperception
05/25/2021	Sonja Warkulat	Brown Bag	Impact of security failures on trading behavior on cryptocurrency exchanges
05/11/2021	Sebastian Hinder	Brown Bag	Media Attention & Tax Avoidance
03/23/2021	Marlon Fritz	Research Workshop	How to Detect Financial Bubbles? A New Indicator
02/09/2021	Simone Voigt	Brown Bag	Conditional competition and stability trade-off in banking
02/09/2021	Lisa Hillmann, Andreas Oestreicher (Universität Göttingen)	Research Workshop	Tax Depreciation and Investment Decisions: Evidence from the Leasing Sector
01/26/2021	Nina Klocke	Brown Bag	Brexit and social trading activities
01/12/2021	Sonja Warkulat	Brown Bag	Dark Triad Personality Traits and Selective Hedging
2020
12/22/2020	Alexander Liß	Brown Bag	IP litigation and debt contracting: evidence from patent lawsuits
12/15/2020	Jan Riepe	Brown Bag
12/01/2020	Maryna Gulenko	Brown Bag	CSR report comparability and analyst forecast accuracy
07/14/2020	Daniel Dyck	Brown Bag	The impact of controversy managers on tax disputes at risk of litigation
06/30/2020	Pia Stoczek	Brown Bag	Transparency and the European bond market
06/16/2020	Reyhaneh Safaei	Brown Bag	Changes in Transfer Pricing Regulations and Corporate Investment Decisions
06/02/2020	Alexander Schmitz	Brown Bag	What matters for organizing M&A successfully?
05/26/2020	Arndt Weinrich	Brown Bag	Do Tax Reform Characteristics Drive News Sentiment?
05/19/2020	Sascha Wengerek	Brown Bag	Covid-19 and investor behavior
05/12/2020	Adrian Schipp	Brown Bag	Steuerliche Komplexität im Spannungsfeld zwischen Steuerpflichtigen und Finanzverwaltungen
04/28/2020	Alexander Liß	Brown Bag	The pricing of acquired intangibles
04/21/2020	Jochen Hartmann	Brown Bag	A new era in shareholder activism – new players, new markets, old success?
01/21/2020	Sonja Warkulat	Brown Bag	Arbitrage in Cryptocurrency Pump and Dump Schemes
2019
12/17/2019	Reyhaneh Safaei	Brown Bag	Do Risk-Based Tax Audits Hinder Tax Avoidance and Non-Compliance?
12/3/2019	Holger Meyer	Brown Bag	Does voluntary IFRS R&D disclosure reduce credit risk spreads? Evidence from major European economies
11/26/2019	Fabian Failenschmid	Brown Bag	ETR Peaks and Analysts’ Forecast Accuracy
11/19/2019	Maximilian Blankenfeldt	Brown Bag	Tax avoidance after public tax-return disclosure – Evidence from Australia
10/29/2019	Tom Fischer (HU Berlin)	Brown Bag	Classification Shifting Within the Income Statement
10/15/2019	Vanessa Gawehn	Brown Bag	Banks and taxation: a review
09/24/2019	Yuchen Wu	Brown Bag	Does trust lead to sweetheart deals?
07/02/2019	Arndt Weinrich	Brown Bag	Tax knowledge diffusion via strategic alliances
06/25/2019	Regina Ortmann	Brown Bag	Income Shifting and Management Incentives
05/28/2019	Manuel Drewes	Brown Bag	Strategischer Insiderhandel vor Ergebnismeldungen in Deutschland
05/15/2019	Maryna Gulenko	Brown Bag	Mandatory non-financial reporting of German savings banks
04/30/2019	Alexandra Mitschke	Brown Bag	Systemic Risk from Interbank Credit Markets? A Contribution to a Resilient Financial System
04/23/2019	Marcel Lukas	Brown Bag	The Influence of Consumer Budgets on Spending: Evidence from the UK's Largest Financial Aggregation App
04/02/2019	Minh Ly Lieu	Brown Bag	Social Attention and the Disposition Effect
01/08/2019	Christian Sofilkanitsch	Brown Bag	Forbearance or Punishment: Does the Stock Market Value Past Non-GAAP Reporting around Material Restatements?
2018
12/11/2018	Sonja Warkulat	Brown Bag	Upper Tail Dependence and the Equity Options Market
11/27/2018	Vanessa Flagmeier	Brown Bag	The Information Content of Deferred Taxes under IFRS
11/20/2018	Carolin Bußmann	Brown Bag	Case-based Decision Theory on Auditing: A Case of Effort Delegation and Precise Guidelines
11/20/2018	Matthias Pelster	Presentation
07/16/2018	Benjamin Oßwald	Research Seminar	Corporate Tax Planning and Information Environment
07/03/2018	Tobias Bornemann	Research Seminar	The Effect of Limited Tax Deductibility on Executive Compensation
05/29/2018	Matthias Pelster	Research Seminar	How does attention affect investors´ trading behavior?
02/06/2018	Thomas Hoppe	Brown Bag	Measuring Tax Complexity across Countries - A Survey Based Approach
01/30/2018	Bastian Breitmayer	Research Seminar	Social recognition and investor overconfidence
01/16/2018	Vanessa Hennemann	Brown Bag	How Different are Banks? ETRs of Banks and Non-Banks
2017
10/26/2017	Reyhaneh Safaei	Brown Bag	Transfer Pricing Risk and Firms’ Investment Decision
09/21/2017	Laura Emmighausen	Brown Bag	Der wissenschaftliche Nachwuchs an der Fakultät für Wirtschaftswissenschaften
05/02/2017	Annika Mehrmann/ Caren Sureth-Sloane	Research Seminar	Tax Loss Offset Restrictions, Reference Dependence, and the Assessment of Risky Investments: A Prospect Theory Analysis
02/07/2017	Fabian Failenschmid	Brown Bag	Taxes and Abnormal Returns
01/24/2017	Matthias Pelster	Research Seminar	The Determinants of CDS Spreads: Evidence from the Model Space
2016
11/22/2016	Thomas Hoppe	Research Seminar	What Drives Tax Complexity across Countries? Most Important Issues for Multinational Corporations
11/16/2016	Vanessa Flagmeier	Research Seminar	The Information Content of Tax Loss Carryforwards - IAS 12 vs. Valuation Allowance
06/14/2016	Regina Ortmann / Michael Ebert	Research Seminar	Management Incentives for Optimal Investment Decisions under Formula Apportionment
06/13/2016	Tobias Bornemann	Research Seminar	Tax Avoidance Via Intertemporal Profit Shifting
05/17/2016	Laura Emmighausen	Brown Bag	Bridging the Gap between Theory and Practice
05/03/2016	Stephan Alberternst	Research Seminar	Relevanz der deutschen Zinsschranke für Einzelunternehmer und Personengesellschaften – eine dynamische Analyse der Betroffenheit
02/02/2016	Vanessa Hennemann	Brown Bag	Risk Incentives and Corporate Tax Aggressiveness
01/26/2016	Holger Meyer	Brown Bag	Accounting Transparency
01/26/2016	Christian Sofilkanitsch	Brown Bag	Consequences of Financial Restatements
01/19/2016	Fabian Failenschmid	Brown Bag	ETRs and ECoTRs of European Companies: Domestic Onlies versus Multinationals
01/06/2016	Stephan Alberternst	Brown Bag	Relevanz der Zinsschranke - eine empirische Untersuchung der betroffenen Unternehmen von 2008 bis 2012
01/06/2016	Annika Mehrmann	Brown Bag	Wirkungen steuerlicher Verlustverrechnung auf Investitionszeitpunktentscheidungen – Steuern als Investitionsbremse?
2015
12/01/2015	Oliver Mehring	Brown Bag	Stock Prices and Intrinsic Values – Does Accounting Matter Valuation Models and Pricing Kernels
11/24/2015	Thomas Hoppe	Brown Bag	What are the Driving Forces of Tax Complexity for MNCs? A Cross-Country Investigation of Tax Professionals’ Perceptions
11/17/2015	Vanessa Flagmeier	Brown Bag	Disclosure vs. Recognition of Tax Loss Carryforward Information
11/11/2015	Annika Hegemann	Brown Bag	Flexible Investitionsentscheidung bei Veräußerungsgewinnbesteuerung
11/11/2015	Tobias Bornemann	Brown Bag	Which Firms Do Really Benefit from IP Boxes?
10/20/2015	Thomas Hoppe	Brown Bag	What are the Driving Forces of Tax Complexity for MNCs? A Cross-Country Investigation of Tax Professionals’ Perceptions
10/20/2015	Vanessa Flagmeier	Brown Bag	Tax Loss Carryforward Disclosure and Uncertainty
10/20/2015	Vanessa Hennemann	Brown Bag	Financial Institutions and Tax Avoidance
06/29/2015	Benjamin Oßwald	Brown Bag	Who Really Benefits from R&D Tax Incentives?
06/10/2015	Fabian Failenschmid	Brown Bag	Profit Shifting and Transfer Pricing Databases
06/10/2015	Thomas Hoppe	Brown Bag	Tax Complexity and Its Impact on Multinational Enterprises
06/10/2015	Vanessa Hennemann	Brown Bag	Financial Institutions and Tax Avoidance
06/10/2015	Stephan Alberternst	Brown Bag	The Effect of Taxes on Corporate Financing Decisions - Evidence from the German Interest Barrier
06/10/2015	Michael Ebert	Research Seminar	Accounting Standards, Information Risk and the Cost of Capital
06/01/2015	Tobias Bornemann	Research Seminar	Do Transfer Pricing Rules Distort R&D Investment Decisions?
01/13/2015	Oliver Mehring	Brown Bag	Stock Prices and Intrinsic Values - Does Accounting Matter?
01/13/2015	Vanessa Hennemann	Brown Bag	Financial Institutions and Tax Avoidance
2014
12/05/2014	Regina Ortmann	Research Seminar	CCCTB or Separate Accounting? - Tax-Induced Distortions of Multinationals' Locational Decisions
12/05/2014	Tobias Bornemann	Research Seminar	Do Transfer Pricing Rules Distort R&D Investments?
11/04/2014	Sascha Tobias Wengerek / Benjamin Hippert	Brown Bag	Diversification Effects of CDS in Financial Portfolios: Empirical Evidence from the United States and Europe
10/08/2014	Bastian Brinkmann	Brown Bag	Tax Volatility, Tax Planning Strategies and Firm Value
07/08/2014	Bastian Brinkmann	Brown Bag	Tax Planning Strategies and Firm Value
07/08/2014	Daniel Winkler	Brown Bag	Sovereign - Bank Risk Spillovers with a Monetary Union
07/08/2014	Simon Busch	Research Seminar	Attraktivitäts- und Aufkommenswirkungen zinsbereinigter Steuersysteme
04/29/2014	Bastian Brinkmann	Brown Bag	The Effect of Taxes on Corporate Financing Decisions - Evidence from the German Interest Barrier
04/29/2014	Anja Kopplin	Research Seminar	Tax Planning Strategies and Firm Value
04/29/2014	Michael Kleine	Brown Bag	Thesaurierungsbegünstigung und Komplexität
04/01/2014	Bastian Brinkmann	Brown Bag	Tax Volatility, Tax Planning and Firm Value
04/01/2014	Stephan Alberternst	Brown Bag	The Effect of Taxes on Corporate Financing Decisions - Evidence from the German Thin Capitalisation Rule
01/08/2014	Tobias Bornemann	Brown Bag	Taxing R&D Investments and Intangibles in a Globalised World
2013
11/27/2013	Annika Mehrmann	Brown Bag	Wirkungen steuerlicher Verlustverrechnungsrestriktionen auf die Risikobereitschaft unter Berücksichtigung prospect-theoretischer Verhaltenselemente y(erste Erkenntnisse)
11/13/2013	Stephan Alberternst	Brown Bag	The Effect of Taxes on Corporate Financing Decisions - Evidence from the German Thin Capitalisation Rule — An Empirical Investigation - Second Part
11/05/2013	Pia Vollert	Brown Bag	Fee Design Options for Advance Tax Rulings - Modellvorstellung und erste Ergebnisse
07/02/2013	Annika Mehrmann	Brown Bag	Wirkungen steuerlicher Verlustverrechungsrestriktionen auf die Bereitschaft, riskant zu (des-) investieren - eine verhaltensökonomische Analyse (Modellerweiterung, Vortrag für den arqus-Doktorandenworkshop)
05/17/2013	Annika Mehrmann	Brown Bag	Wirkungen steuerlicher Verlustverrechnungsrestriktionen auf die Bereitschaft, riskant zu (des-) investieren - eine verhaltensökonomische Analyse
05/02/2013	Pia Vollert	Brown Bag	Should Multinational Companies Request an Advance Pricing Agreement (APA) — or Shouldn‘t They? - Vortrag für den "Annual Congress of the European Accounting Association"
04/10/2013	Pia Vollert	Brown Bag	Should Multinational Companies Request an Advance Pricing Agreement (APA) — or Shouldn‘t They? - Modellerweiterung
02/22/2013	Bastian Brinkmann	Brown Bag	Erklärungsgehalt unterschiedlicher ETRs für den Unternehmenswert
02/22/2013	Armin Voß	Brown Bag	Betrachtung von Steuersystemen — Eine Analyse unterschiedlicher Komplexitätsgrade
02/22/2013	Stephan Alberternst	Brown Bag	The Effect of Taxes on Corporate Financing Decisions - Evidence from the German Thin Capitalisation Rule — An Empirical Investigation
01/29/2013	Regina Ortmann	Brown Bag	Can CCCTB Alleviate Tax Discrimination of Loss-Making European Multinational Groups? Verbesserung und klareres Herausarbeiten der Ergebnisse des Papers
01/29/2013	Annika Hegemann	Brown Bag	Flexible Investitionsentscheidung unter einer Veräußerungsgewinnsteuer
01/29/2013	Pia Vollert	Brown Bag	Should Multinational Companies Request an Advance Pricing Agreement (APA) — or Shouldn‘t They?
2012
12/07/2012	Pia Vollert	Brown Bag	Should Multinational Companies Request an Advance Pricing Agreement (APA) or Shouldn‘t They? — First Thoughts
12/17/2012	Stephan Alberternst	Brown Bag	The Effect of Taxes on Corporate Financing Decisions - Evidence from the German Thin Capitalisation Rule — An Empirical Investigation
12/17/2012	Bastian Brinkmann	Brown Bag	Informationsgehalt und Aussagekraft von Effective Tax Rates
12/17/2012	Caren Sureth	Research Seminar	Fehlbewertung von Unternehmen und andere Probleme — Lektionen für die Erbschaftsteuer und eine etwaige Vermögensteuer?
12/10/2012	Anja Kopplin	Brown Bag	Die Besteuerung von Personengesellschaften unter besonderer Berücksichtigung der Verlustnutzungskonzeptionen und Gewinnverwendungsoptionen — Eine Analyse der Wechselwirkungen zwischen § 10d, § 15a und § 34a EStG
12/10/2012	Annika Hegemann	Brown Bag	Flexible Investitionsentscheidung unter einer Veräußerungsgewinnsteuer
12/10/2012	Regina Ortmann	Brown Bag	What is Worse in the Crisis? CCCTB or Domestic Taxation of European Multinational Groups?
08/22/2012	Regina Ortmann	Brown Bag	Steuerliche Vorteilhaftigkeitsanalyse eines europäischen, verlustträchtigen Konzerns: GKKB vs. Nationales Steuerrecht.
04/18/2012	Stephan Alberternst	Brown Bag	The Effect of Taxes on Corporate Financing Decisions
04/18/2012	Annika Hegemann	Brown Bag	Flexible Investitionsentscheidung unter einer Veräußerungsgewinnsteuer
02/27/2012	Annika Mehrmann	Brown Bag	Der Einfluss von Steuern auf unternehmerische Entscheidungen bei Risiko unter Berücksichtigung alternativer Verhaltenstheorien
02/27/2012	Annika Hegemann	Brown Bag	Sequentielle Investition und Desinvestition unter Unsicherheit und einer Veräußerungsgewinnbesteuerung
02/27/2012	Bastian Brinkmann	Brown Bag	Earnings Quality und Ertragsteuern
02/27/2012	Stephan Alberternst	Brown Bag	The Effect of Taxes on Corporate Financing Decisions
01/24/2012	Pia Vollert	Brown Bag	Ökonomische Analyse von Advance Pricing Agreements (APA)
01/24/2012	Stephan Alberternst	Brown Bag	Koch: Impact of Fiscal Loss Compensation on Company Risk Taking
01/24/2012	Vanessa Ellermeyer	Brown Bag	Tax Loss Carryforward Disclosure and Uncertainty
2011
10/20/2011	Vanessa Ellermeyer	Brown Bag	Tax Loss Carryforward Disclosure and Uncertainty
10/20/2011	Annika Hegemann	Brown Bag	Optimal Investment Strategy Under Capital Gains Tax
09/09/2011	Annika Mehrmann	Brown Bag	Einfluss der Gewinn- und Verlustbesteuerung auf Investitionsanreize: Paradoxe Effekte einer Steuererhöhung
09/09/2011	Pia Vollert	Brown Bag	APAs — Vorstellung der Modellidee
07/11/2011	Stephan Alberternst	Brown Bag	Referenzpapier Chludek: Perceived Versus Actual Cash Flow Implications of Deferred Taxes — An Analysis of Value Relevance and Reversal under IFRS
07/11/2011	Annika Hegemann	Brown Bag	Referenzpapier Citron: The Valuation of Deferred Taxation: Evidence from the UK Partial Provision Approach
07/11/2011	Bastian Brinkmann	Brown Bag	Glaum/Meyer: Value Relevance of Deferred Taxes under IAS 12 — Evidence from German Companies