Maximilian A. Müller

ESMT Berlin

SCHOLARLY PAPERS

14

DOWNLOADS
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4,709

SSRN CITATIONS
Rank 20,631

SSRN RANKINGS

Top 20,631

in Total Papers Citations

30

CROSSREF CITATIONS

17

Scholarly Papers (14)

1.

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 ESMT Berlin
Downloads 733 (39,310)
Citation 3

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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

Number of pages: 73 Posted: 10 Aug 2016 Last Revised: 24 Jun 2020
Matthias Breuer, Katharina Hombach and Maximilian A. Müller
Columbia University, Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department and ESMT Berlin
Downloads 727 (39,771)
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
ESMT Berlin, Boston University - Questrom School of Business and Ludwig-Maximilians-Universitaet (LMU) Munich
Downloads 723 (40,072)
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, Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department and ESMT Berlin
Downloads 662 (45,115)
Citation 1

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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, Frankfurt School of Finance & Management gemeinnützige GmbH - Accounting Department and ESMT Berlin
Downloads 514 (62,336)
Citation 4

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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, University of Geneva - Geneva Finance Research Institute (GFRI) and ESMT Berlin
Downloads 481 (67,690)
Citation 10

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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, ESMT Berlin and EDHEC Business School - Department of Accounting
Downloads 254 (138,840)
Citation 5

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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
ESMT Berlin, Concordia University and Xi'an Jiaotong-Liverpool University
Downloads 143 (233,219)

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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
ESMT Berlin, Concordia University and Xi'an Jiaotong-Liverpool University
Downloads 86 (335,806)

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Announcement Effects, Event Study, Rare Earths Elements, WTO

9.

Do Consumers Pay the Corporate Tax?

Number of pages: 49 Posted: 22 Oct 2019 Last Revised: 17 Jun 2020
Martin Jacob, Maximilian A. Müller and Thorben Wulff
WHU - Otto Beisheim School of Management, ESMT Berlin and WHU - Otto Beisheim School of Management
Downloads 138 (239,520)

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Corporate tax, tax incidence, tax policy

10.

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 ESMT Berlin
Downloads 81 (345,204)
Citation 2

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Tax distortions, tax avoidance, employment protection, labor regulation

11.

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 ESMT Berlin
Downloads 64 (393,038)

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Corporate Governance, Tunneling, Enforcement

12.

Public Tax Disclosures and Investor Perceptions

Number of pages: 42
Tilburg University, WHU - Otto Beisheim School of Management, ESMT Berlin, Tilburg University and WHU - Otto Beisheim School of Management
Downloads 54

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Public tax disclosure, corporate taxation, attribute substitution, retail investors

13.

Owner Exposure Through Firm Disclosure

Number of pages: 47 Posted: 24 Apr 2020 Last Revised: 28 Apr 2020
Maximilian A. Müller, Caspar David Peter and Francisco Urzúa I.
ESMT Berlin, Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM) and City University London - Sir John Cass Business School
Downloads 49 (445,192)

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Privacy cost, disclosure, private firms

14.

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 ESMT Berlin

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