These are past Research Seminar events of the Department of Accounting & Sustainability Reporting
Trust, Investment and Competition: Theory and Evidence from German Car Manufacturers
Based on data from a comprehensive benchmarking study on buyer-supplier relationships in the German automotive…
Based on data from a comprehensive benchmarking study on buyer-supplier relationships in the German automotive industry, we show that more trust in a relationship is associated with higher…
Exploring the Accrual Landscape by Open Science
In an influential study, Bushman, Lerman, and Zhang (2016) document that the cash flow accrual association…
In an influential study, Bushman, Lerman, and Zhang (2016) document that the cash flow accrual association diminishes over time in the U.S. They identify non-timing related accruals as the…
Financial Leverage and Expected Stock Returns
This paper examines the cross-sectional relation between leverage and future stock returns. Prior research…
This paper examines the cross-sectional relation between leverage and future stock returns. Prior research documents a puzzling negative correlation. We show that it is largely caused by…
Internalizing Externalities: Disclosure Regulation for Hydraulic Fracturing Fluids and Water Quality
The rise of shale gas and tight oil development has triggered a major public debate about hydraulic fracturing…
The rise of shale gas and tight oil development has triggered a major public debate about hydraulic fracturing (HF). In an effort to mitigate shale gas development risks, U.S. state…
