The goal of the conference is to bring together international scholars working on current issues in taxation. Topics: - Accounting for income taxes. - Tax-related capital market research. - Tax planning, tax avoidance, and earnings management. - Tax uncertainty, tax complexity, and tax risk. -...

In this seminar we will discuss several main research themes in contemporary empirical financial accounting research. We will examine the historical origins, theoretical underpinnings and research methods used in leading research in each area. We will also discuss the potential implications of...

Theme: Finance, Accounting, Risk, Treasury and Management in times of VUCA (Volatility, Uncertainty, Complexity and Ambiguity), including Islamic Banking and Finance chapter. Topics: - Corporate Finance - Economics and Global Finance - Behavioural Finance - Treasury and Liquidity - Financial-...

Fachprogramm: - Bilanzpolitische Spielräume im IFRS, UGB und in der Steuerbilanz - Bilanzpolitik: Theoretische und empirische Ergebnisse - Einheitsbilanz in Deutschland – Status quo und potentielle Entwicklungen - Einheitsbilanz in Österreich: Steuerrecht versus UGB unter besonderer...

Die Unternehmenskauf stellt eines der komplexesten und zugleich für die Praxis wichtigsten Themengebiete des Unternehmenssteuerrechts dar. Sowohl aus der Sicht des Käufters wie auch aus der Sicht des Verkäufers haben beim Unternehmenskauf steuerliche Fragestellungen oft große Bedeutung. Es...

This course is designed for PhD students and young post-doctoral researchers in accounting who would like to extend and deepen their knowledge on current research issues in accounting. The organizational settings examined in these studies pertain to several classic managerial accounting...

The objective of the seminar is to study the structures of analytical models typically used in accounting research. It aims at improving the skills for understanding such research, and designing analytical models in accounting. Various types of models, including agency models, signaling and...

Research papers covering any topics in financial and managerial accounting are welcome. The following list provides illustrative examples: * Economic consequences of accounting methods, e.g., conservatism and fair value accounting * Earnings management * Economic effects of international...

Die RECON bietet Entscheidungsträgern aus dem Finanz-, Rechnungswesen und Controlling konzentriert in zwei Tagen alle relevanten aktuellen Entwicklungen, Praxis-Know-how & Trends aus erster Hand. [gemäß den Informationen des Anbieters - according to site editor's information] The web site is...

The basic idea of this stream of workshop is twofold. On the one there is an assumption that looking at management and accounting in a integrated way, or at least making these two areas of research interact, is useful in order to better understand socio economic systems, at different levels. On...