Teaching
Research focus
The chair's research consideres corporate taxation (Taxation) and accounting. We focus issues in tax planning, tax effects and tax accounting. We apply analytical as well as empirical model settings to figure out tax effects.
Focus: Accounting, Taxation & Capital Markets
Both, the effects of taxation on decision-making as well as information about corporate tax burden will differ depending on the linkage between financial reporting and tax accounting. Effects can be analysed analytically or by empirical model-design. Results reveal interactions between tax accounting and financial reporting.
Focus: Corporate Governance, Management & Corporate Control
Taxation and corporate policy influence the system of corporate governance. If there is an opportunity to realise tax savings, the effects of taxation on investment and financing policy can also be altered by conflicts of interest between owners and company management. The influence of tax-related structures on the target values of individual players is of interest here. There may be country-specific or company-specific differences that influence, for example, tax effects for family businesses or insider- or outsider-orientated systems of corporate governance.
