Research

Method

Empirical Research using archival data

Fields

Real effects of new standards, reporting behaviour and its capital market consequences, tax reporting, leasing

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. I first examine the drivers 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

Further Projects

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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