Maximilian A. Müller

University of Cologne

Albertus-Magnus-Platz

Cologne, 50923

Germany

SCHOLARLY PAPERS

16

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Top 9,587

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7,086

SSRN CITATIONS
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SSRN RANKINGS

Top 15,489

in Total Papers Citations

46

CROSSREF CITATIONS

26

Scholarly Papers (16)

1.
Downloads 1,332 ( 21,226)
Citation 8

Tax Incidence and Tax Avoidance

Number of pages: 77 Posted: 15 Nov 2017 Last Revised: 05 Aug 2020
Scott Dyreng, Martin Jacob, Xu Jiang and Maximilian A. Müller
Duke University - Accounting, WHU - Otto Beisheim School of Management, Duke University and University of Cologne
Downloads 1,138 (26,346)
Citation 7

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Tax Avoidance, Tax Burden, Tax Incidence

Tax Incidence and Tax Avoidance

TRR 266 Accounting for Transparency Working Paper Series No. 75
Number of pages: 72 Posted: 22 Feb 2022
Scott Dyreng, Martin Jacob, Xu Jiang and Maximilian A. Müller
Duke University - Accounting, WHU - Otto Beisheim School of Management, Duke University and University of Cologne
Downloads 194 (217,823)

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Tax avoidance, tax burden, tax incidence

2.

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

The Accounting Review, forthcoming
Number of pages: 73 Posted: 10 Aug 2016 Last Revised: 16 Sep 2021
Matthias Breuer, Katharina Hombach and Maximilian A. Müller
Columbia University - Columbia Business School, Carl von Ossietzky University of Oldenburg and University of Cologne
Downloads 1,312 (21,711)
Citation 10

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

3.

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
University of Cologne, Boston University - Questrom School of Business and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 767 (46,485)
Citation 11

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fair value, recognition, disclosure, IFRS, investment property

4.

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 - Columbia Business School, Carl von Ossietzky University of Oldenburg and University of Cologne
Downloads 764 (46,700)

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

5.

The Economics of Firms' Public Disclosure: Theory and Evidence

Number of pages: 62 Posted: 18 Sep 2017 Last Revised: 07 Feb 2020
Matthias Breuer, Katharina Hombach and Maximilian A. Müller
Columbia University - Columbia Business School, Carl von Ossietzky University of Oldenburg and University of Cologne
Downloads 760 (47,056)
Citation 5

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

6.

Consumption Taxes and Corporate Investment

Forthcoming, Review of Financial Studies, Swiss Finance Institute Research Paper No. 19-40
Number of pages: 51 Posted: 25 Jun 2016 Last Revised: 11 Sep 2019
Martin Jacob, Roni Michaely and Maximilian A. Müller
WHU - Otto Beisheim School of Management, The University of Hong Kong and University of Cologne
Downloads 556 (70,472)
Citation 13

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Consumption Tax, Investment, Tax Policy

7.

Do Consumers Pay the Corporate Tax?

TRR 266 Accounting for Transparency Working Paper Series No. 15
Number of pages: 53 Posted: 22 Oct 2019 Last Revised: 21 Jan 2022
Martin Jacob, Maximilian A. Müller and Thorben Wulff
WHU - Otto Beisheim School of Management, University of Cologne and WHU - Otto Beisheim School of Management
Downloads 386 (108,854)
Citation 3

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Corporate tax, tax incidence, tax avoidance, tax enforcement, tax policy

8.

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, Lars Helge Hass, Maximilian A. Müller and Skrålan Vergauwe
University of Iowa - Henry B. Tippie College of BusinessLancaster University - Lancaster University Management School, University of Cologne and EDHEC Business School - Department of Accounting
Downloads 275 (156,157)
Citation 6

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Corporate fraud, tournament incentives, CEO pay gap

9.
Downloads 261 (164,686)
Citation 1

Public Tax Disclosures and Investor Perceptions

Number of pages: 47 Posted: 23 Jan 2021 Last Revised: 21 Jul 2022
Tilburg University, WHU - Otto Beisheim School of Management, University of Cologne, Tilburg University and WHU - Otto Beisheim School of Management
Downloads 236 (181,120)
Citation 1

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public tax disclosure, corporate taxation, retail investors

Public Tax Disclosures and Investor Perceptions

TRR 266 Accounting for Transparency Working Paper Series No. 94
Number of pages: 49 Posted: 27 Jul 2022
Tilburg University, WHU - Otto Beisheim School of Management, University of Cologne, Tilburg University and WHU - Otto Beisheim School of Management
Downloads 25 (684,934)

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Public tax disclosure, corporate taxation, retail investors

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
University of Cologne, Concordia University and Xi'an Jiaotong-Liverpool University
Downloads 152 (268,488)

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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, Vol. 138 (4), 627-648
Number of pages: 61 Posted: 15 Feb 2015 Last Revised: 12 Feb 2020
Maximilian A. Müller, Denis Schweizer and Volker Seiler
University of Cologne, Concordia University and Xi'an Jiaotong-Liverpool University
Downloads 89 (394,300)

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Announcement Effects, Event Study, Rare Earths Elements, WTO

11.

'503 Service Unavailable': When Acquiring Information Goes Wrong

Number of pages: 52 Posted: 22 Mar 2021 Last Revised: 20 May 2021
Malte Heilig, Maximilian A. Müller and Caspar David Peter
WHU - Otto Beisheim School of Management, University of Cologne and Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)
Downloads 141 (284,234)

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Information acquisition, Liquidity, Public disclosure, Server outages

12.

Avoiding Taxes to Fix the Tax Code

Number of pages: 74 Posted: 03 May 2019 Last Revised: 11 Nov 2019
Antonio De Vito, Martin Jacob and Maximilian A. Müller
IE Business School - IE University, WHU - Otto Beisheim School of Management and University of Cologne
Downloads 126 (309,628)
Citation 1

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Tax distortions, tax avoidance, employment protection, labor regulation

13.

Owner Exposure Through Firm Disclosure

Number of pages: 48 Posted: 24 Apr 2020 Last Revised: 15 Aug 2022
Maximilian A. Müller, Caspar David Peter and Francisco Urzúa I.
University of Cologne, Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM) and City University London - Bayes Business School
Downloads 100 (363,329)

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Privacy cost, disclosure, private firms

14.

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, Lars Helge Hass, Sofia Johan and Maximilian A. Müller
University of Iowa - Henry B. Tippie College of BusinessLancaster University - Lancaster University Management School, Florida Atlantic University - Finance and University of Cologne
Downloads 65 (465,489)

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Corporate Governance, Tunneling, Enforcement

15.

Tax Loss Carrybacks: Investment Stimulus versus Misallocation

The Accounting Review, Forthcoming
Posted: 29 Jul 2020
Inga Bethmann, Martin Jacob and Maximilian A. Müller
WHU - Otto Beisheim School of Management, WHU - Otto Beisheim School of Management and University of Cologne

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

16.

Tax Incidence and Tax Avoidance

Contemporary Accounting Research, Forthcoming
Scott Dyreng, Martin Jacob, Xu Jiang and Maximilian A. Müller
Duke University - Accounting, WHU - Otto Beisheim School of Management, Duke University and University of Cologne

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tax avoidance, tax burden, tax incidence, labor supply elasticity, output mix, tax deductibility