Maximilian A. Müller

ESMT Berlin

SCHOLARLY PAPERS

15

DOWNLOADS
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Top 10,342

in Total Papers Downloads

6,109

SSRN CITATIONS
Rank 17,063

SSRN RANKINGS

Top 17,063

in Total Papers Citations

43

CROSSREF CITATIONS

21

Scholarly Papers (15)

1.

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, Carl von Ossietzky University of Oldenburg and ESMT Berlin
Downloads 1,064 (26,940)
Citation 10

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

2.

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 1,020 (28,772)
Citation 7

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Tax Avoidance, Tax Burden, Tax Incidence

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 749 (44,009)
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, Carl von Ossietzky University of Oldenburg and ESMT Berlin
Downloads 721 (46,287)

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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, Carl von Ossietzky University of Oldenburg and ESMT Berlin
Downloads 649 (53,229)
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 ESMT Berlin
Downloads 533 (68,323)
Citation 16

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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, Lars Helge Hass, Maximilian A. Müller and Skrålan Vergauwe
University of Iowa - Henry B. Tippie College of BusinessLancaster University - Lancaster University Management School, ESMT Berlin and EDHEC Business School - Department of Accounting
Downloads 271 (147,006)
Citation 6

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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 148 (255,565)

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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 88 (370,816)

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Announcement Effects, Event Study, Rare Earths Elements, WTO

9.

Public Tax Disclosures and Investor Perceptions

Number of pages: 52 Posted: 23 Jan 2021 Last Revised: 21 Dec 2021
Tilburg University, WHU - Otto Beisheim School of Management, ESMT Berlin, Tilburg University and WHU - Otto Beisheim School of Management
Downloads 218 (181,746)
Citation 1

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

10.

'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, ESMT Berlin and Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)
Downloads 108 (324,099)

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Information acquisition, Liquidity, Public disclosure, Server outages

11.

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 103 (332,366)
Citation 1

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Tax distortions, tax avoidance, employment protection, labor regulation

12.

Owner Exposure Through Firm Disclosure

Number of pages: 50 Posted: 24 Apr 2020 Last Revised: 13 Jul 2021
Maximilian A. Müller, Caspar David Peter and Francisco Urzúa I.
ESMT Berlin, Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM) and City, University of London - Bayes Business School
Downloads 83 (380,833)

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Privacy cost, disclosure, private firms

13.

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 ESMT Berlin
Downloads 64 (439,369)

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Corporate Governance, Tunneling, Enforcement

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

15.

Do Consumers Pay the Corporate Tax?

TRR 266 Accounting for Transparency Working Paper Series No. 15
Number of pages: 53 Posted: 22 Oct 2019
Martin Jacob, Maximilian A. Müller and Thorben Wulff
WHU - Otto Beisheim School of Management, ESMT Berlin and WHU - Otto Beisheim School of Management
Downloads 290

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