Maximilian A. Müller

WHU - Otto Beisheim School of Management

Burgplatz 2

Vallendar, 56179

Germany

SCHOLARLY PAPERS

11

DOWNLOADS
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3,484

CITATIONS
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SSRN RANKINGS

Top 30,793

in Total Papers Citations

18

Scholarly Papers (11)

1.

Recognition versus Disclosure of Fair Values

The Accounting Review, Forthcoming, Boston U. School of Management Research Paper No. 2013-13
Number of pages: 55 Posted: 04 Dec 2013 Last Revised: 17 Jan 2015
Maximilian A. Müller, Eddie Riedl and Thorsten Sellhorn
WHU - Otto Beisheim School of Management, Boston University - Questrom School of Business and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 687 (36,382)

Abstract:

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fair value, recognition, disclosure, IFRS, investment property

2.

How Does Financial Reporting Regulation Affect Firms’ Banking?

The Review of Financial Studies, Volume 31, Issue 4, 1 April 2018, Pages 1265-1297
Number of pages: 95 Posted: 25 Jul 2015 Last Revised: 01 Jul 2018
Matthias Breuer, Katharina Hombach and Maximilian A. Müller
Columbia University, Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department and WHU - Otto Beisheim School of Management
Downloads 599 (43,669)

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financial intermediation, financial reporting, public disclosure, auditing, competition

3.

When You Talk, I Remain Silent: Spillover Effects of Peers’ Mandatory Disclosures on Firms’ Voluntary Disclosures

Number of pages: 82 Posted: 10 Aug 2016 Last Revised: 04 Apr 2019
Matthias Breuer, Katharina Hombach and Maximilian A. Müller
Columbia University, Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department and WHU - Otto Beisheim School of Management
Downloads 546 (49,182)
Citation 5

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Mandatory disclosure, voluntary disclosure, information spillovers, crowding-out

4.

Tax Incidence and Tax Avoidance

Number of pages: 74 Posted: 15 Nov 2017 Last Revised: 28 Mar 2019
Scott Dyreng, Martin Jacob, Xu Jiang and Maximilian A. Müller
Duke University - Accounting, WHU - Otto Beisheim School of Management, Duke University and WHU - Otto Beisheim School of Management
Downloads 394 (73,531)
Citation 2

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Tax Avoidance, Tax Burden, Tax Incidence

5.

The Economics of Firms' Public Disclosure: Theory and Evidence

Number of pages: 65 Posted: 18 Sep 2017 Last Revised: 17 Jul 2019
Matthias Breuer, Katharina Hombach and Maximilian A. Müller
Columbia University, Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department and WHU - Otto Beisheim School of Management
Downloads 362 (81,170)
Citation 2

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financial statements, public disclosure, disclosure demand, private firms, stakeholders

6.

Consumption Taxes and Corporate Investment

Forthcoming in: Review of Financial Studies
Number of pages: 49 Posted: 25 Jun 2016 Last Revised: 20 Oct 2018
Martin Jacob, Roni Michaely and Maximilian A. Müller
WHU - Otto Beisheim School of Management, University of Geneva - Geneva Finance Research Institute (GFRI) and WHU - Otto Beisheim School of Management
Downloads 352 (83,828)
Citation 3

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Consumption Tax, Investment, Tax Policy

7.

Tournament Incentives and Corporate Fraud

Journal of Corporate Finance, Forthcoming
Number of pages: 46 Posted: 02 Mar 2015 Last Revised: 14 Jul 2015
Lars Helge Hass, Maximilian A. Müller and Skrålan Vergauwe
Lancaster University - Management School, WHU - Otto Beisheim School of Management and EDHEC Business School - Department of Accounting
Downloads 233 (130,361)
Citation 1

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Corporate fraud, tournament incentives, CEO pay gap

Wealth Effects of Rare Earth Prices and China's Rare Earth Elements Policy

Number of pages: 61 Posted: 15 Nov 2014
Maximilian A. Müller, Denis Schweizer and Volker Seiler
WHU - Otto Beisheim School of Management, Concordia University and Xi'an Jiaotong-Liverpool University
Downloads 135 (212,213)

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Announcement Effects, Event Study, Rare Earths Elements, WTO

Wealth Effects of Rare Earth Prices and China's Rare Earth Elements Policy

Journal of Business Ethics, Forthcoming
Number of pages: 61 Posted: 15 Feb 2015 Last Revised: 20 Feb 2015
Maximilian A. Müller, Denis Schweizer and Volker Seiler
WHU - Otto Beisheim School of Management, Concordia University and Xi'an Jiaotong-Liverpool University
Downloads 79 (308,498)

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Announcement Effects, Event Study, Rare Earths Elements, WTO

9.

The Effectiveness of Public Enforcement: Evidence from the Resolution of Tunneling in China

Journal of Business Ethics, Forthcoming
Number of pages: 58 Posted: 11 Sep 2014
Lars Helge Hass, Sofia Johan and Maximilian A. Müller
Lancaster University - Management School, Florida Atlantic University - Finance and WHU - Otto Beisheim School of Management
Downloads 59 (357,446)

Abstract:

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Corporate Governance, Tunneling, Enforcement

10.

Avoiding Taxes to Fix the Tax Code

Number of pages: 72 Posted: 03 May 2019
Antonio De Vito, Martin Jacob and Maximilian A. Müller
IE University, WHU - Otto Beisheim School of Management and WHU - Otto Beisheim School of Management
Downloads 38 (429,970)

Abstract:

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Tax distortions, tax avoidance, employment protection, labor regulation

11.

Tax Loss Carrybacks: Investment Stimulus versus Misallocation

The Accounting Review, Forthcoming
Posted: 07 Jan 2016 Last Revised: 16 Oct 2017
Inga Bethmann, Martin Jacob and Maximilian A. Müller
WHU - Otto Beisheim School of Management, WHU - Otto Beisheim School of Management and WHU - Otto Beisheim School of Management

Abstract:

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Corporate taxation, tax policy, tax loss carryback, tax asymmetry, corporate investments, misallocation