Research Interests
Financial reporting and disclosure
Carbon accounting
Corporate governance and executive compensation
Corporate valuation and cost of capital
Publications and discussions in peer-reviewed journals
Deferred compensation, managerial retirement, and the stewardship perspective of financial accounting. Contemporary Accounting Research 42 (1): 70–93, 2025 (with Christoph Pelger)
Deceiving two masters: The effects of labor market incentives on reporting bias and market efficiency. The Accounting Review 99 (1): 207-233, 2024 (with Miró Feller)
Valuation of firms with multiple business units. Journal of Business Economics 91 (4): 401–432, 2021 (with Stefan Dierkes)
Discussion of “Valuing the tax shield under asymmetric taxation”. Schmalenbach Business Review 70 (1): 19–23, 2018
Corporate taxes, capital structure, and valuation: Combining Modigliani/Miller and Miles/Ezzell. Review of Quantitative Finance and Accounting 48 (2): 363–383, 2017 (with Stefan Dierkes)
The influence of different dimensions of social comparison on performance measure choice and team composition. Review of Managerial Science 7 (4): 475-498, 2013
Manuscripts invited for resubmission
Real Effects of Measuring Fair Values (with Verena Braun, Robert F. Göx, and Felix P. Niggemann, R&R 2nd round at Journal of Accounting Research)
Information Leaks and Voluntary Disclosure (with Michael Ebert and Georg Schneider, R&R at Management Science)
Publications in practitioner journals
Is the public detection of managers' emission-related actions desirable? Swiss Journal of Business 79 (1): 27-44, 2025 (with Verena Braun, Robert F. Göx, and Felix P. Niggemann)
DCF-Verfahren und wertorientierte Kennzahlen. Controlling 27 (1): 19-25, 2015 (with Stefan Dierkes)
Das mehrperiodige LEN-Modell mit additiv separabler Nutzenfunktion, Wirtschaftswissenschaftliches Studium 37: 238-244, 2008 (with Stefan Dierkes)
Prinzipal-Agenten-Theorie und Performance Measurement. Zeitschrift für Controlling und Management, special issue 1: 19-27, 2008 (with Stefan Dierkes)
Books and contributions to edited volumes
Theoretische Erkenntnisse zur Wirkung und Eindämmung bilanzpolitischer Maßnahmen. Stéphanie Mittelbach-Hörmanseder, Alexander Schiebel (eds.), Rechnungswesen und Wirtschaftsprüfung - Festschrift für Romuald Bertl, 213-224, 2021 (with Verena Braun, Robert F. Göx, and Felix P. Niggemann)
Finanzcontrolling in der Unternehmenspraxis. Wolfgang Becker, Patrick Ulrich (eds.), Handbuch Controlling, 2nd ed., Wiesbaden, 247-266, 2022 (with Stefan Dierkes)
Finanzcontrolling in der Unternehmenspraxis. Wolfgang Becker, Patrick Ulrich (eds.), Handbuch Controlling, Wiesbaden, 261-284, 2016 (with Stefan Dierkes)
Working papers
Industry Reporting Norms, Information Aggregation, and Capital Market Efficiency (with Robert F. Göx and Beatrice Michaeli)
The Effect of Security Analysts' Objectives on Earnings Management and Price Efficiency (with Verena Braun)
Reliability-Relevance Trade Offs with an Attention-Constrained Manager (with Sebastian Fleer)
Welfare-Maximizing Dynamic Disclosure
Investor Sophistication, Earnings Management, and Price Efficiency (with Miró Feller and Robert F. Göx)
The Allocation of Responsibility between CEO and CFO for Financial Misreporting: Implications for Earnings Quality (with Viktoria Wüstenfeld)
List of coauthors