Research

Method
Empirical Research using archival data

Focus
First, I examine the intended and unintended disclosure and real effects of new IFRS standards, using novel settings.

Second, I study firms' reporting behavior, including accounting irregularities, and examine its determinants and capital market consequences. My findings have implications for investors, firms, regulators, and other market participants.

Project Overview

The Determinants and Consequences of Non-Compliance Detected in Operating Lease Disclosures
Single-Authored (Job-Market Paper)

Using a novel detection mechanism, I study non-compliance with mandatory disclosure requirements for operating lease commitments (OLCs) under IAS 17 in Italy. Specifically, I first analyse the determinants of firms’ non-compliance and then assess whether the revelation of their previously undisclosed OLCs has consequences for their cost of equity.

TRR 266 Accounting for Transparency Working Paper Series No. 258, doi: 10.2139/ssrn.7620081

Firms’ Real Responses to the Unanticipated Tax Effects of IFRS 16
with Jens Mueller (Paderborn University) and Thorsten Sellhorn (Munich School of Management)

Working paper available upon request

Spillover Effects of Tax-Related Restatements
with Vanessa Flagmeier (University of Göttingen) and Jens Mueller (Paderborn University)

Working paper available upon request

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Research

MethodEmpirical Research using archival data

Focus First, I examine the intended and unintended disclosure and real effects of new IFRS standards, using novel settings.