These are past Research Seminar events of the Department of Accounting & Sustainability Reporting
How Effective are Emission Taxes in Reducing Air Pollution?
This paper examines the role of environmental taxes in reducing emission output. Using unique satellite data to…
This paper examines the role of environmental taxes in reducing emission output. Using unique satellite data to observe levels of nitrogen dioxide (NO2), we leverage an emission tax…
When should a firm employ its workers? A relational contracting approach
A principal contracts with an agent to repeatedly perform a task. The principal can choose between two…
A principal contracts with an agent to repeatedly perform a task. The principal can choose between two organization forms, employment or solo self-employment of the agent. A key distinction…
Office glamour work vs office housework: Gender differences in participation in and subjective evaluation of non-core job responsibilities
Organizational success requires the effective design of organizational architecture of not only core job duties,…
Organizational success requires the effective design of organizational architecture of not only core job duties, but also ancillary tasks and projects. We examine the task allocation and…
Supporting Underperforming Agents: The Role of Human Capital Development and Relative Performance Information
We study whether principals use management practices directed at human capital development to support…
We study whether principals use management practices directed at human capital development to support underperforming agents. Incentive systems are not effort-inducing for underperforming…
Investment, Inflation, and the Role of Internal Information Systems as a Transmission Channel
We examine whether the quality of firms’ internal information systems influences the relation between inflation…
We examine whether the quality of firms’ internal information systems influences the relation between inflation shocks and corporate investment, as posited by imperfect information models. We…
Ignorance is Bliss: Effects of Real Earnings Management by Rank-and-File Employees and the Role of Managers
This study uses an interactive experiment to investigate the effects of real earnings management by…
This study uses an interactive experiment to investigate the effects of real earnings management by rank-and-file employees to meet internal performance targets on their performance. We also…
Public Peers, Accounting Comparability, and Value Relevance of Private Firms’ Financial Reporting
We examine whether higher accounting comparability between public and private firms increases the value…
We examine whether higher accounting comparability between public and private firms increases the value relevance of private firms’ financial reporting. We first conduct a series of interviews…
Strategic Syndication: Is Bad News Shared in Loan Syndicates?
We investigate whether lead arrangers opportunistically withhold their private information from participant…
We investigate whether lead arrangers opportunistically withhold their private information from participant lenders and how this behavior affects the structure of loan syndicates. Using an FDA…
The Certification Role of Company Awards for Private Firms
This paper examines the impact of company awards for fast-growing private firms on firms’ future growth and…
This paper examines the impact of company awards for fast-growing private firms on firms’ future growth and performance. We expect that firms use such awards as a certification of quality,…
Does industry employment of active regulators compromise oversight?
I study whether industry employment of active regulators compromises oversight. To examine this question, I…
I study whether industry employment of active regulators compromises oversight. To examine this question, I exploit that the Financial Reporting Enforcement Panel (FREP), the German…
