Max Pflitsch

Technical University of Dortmund

Emil-Figge-Straße 50

Dortmund, 44227

Germany

  • Technical University of Dortmund

SCHOLARLY PAPERS

6

DOWNLOADS

1,846

TOTAL CITATIONS

9

Scholarly Papers (6)

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1.

Investor Perceptions of the Book Minimum Tax

Number of pages: 50 Posted: 28 Sep 2022 Last Revised: 06 Feb 2024
Fabio B. Gaertner, Jeffrey L. Hoopes, Stacie Kelley (Laplante) and Max Pflitsch
University of Wisconsin-Madison - Department of Accounting and Information Systems, University of North Carolina (UNC) at Chapel Hill - Accounting Area, University of Wisconsin - Madison and Technical University of Dortmund
Downloads 508 (118,802)

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book minimum tax, book-tax conformity, Inflation Reduction Act

2.

Earnings Management around the Tax Cuts and Jobs Act of 2017

Number of pages: 52 Posted: 27 Jan 2021 Last Revised: 15 Feb 2025
Dan Lynch, Max Pflitsch and Michael W. Stich
University of Wisconsin-Madison - Department of Accounting and Information Systems, Technical University of Dortmund and Technische Universität München (TUM)
Downloads 404 (155,786)

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Earnings management, TCJA, tax reform, income shifting, tax avoidance, real activities manipulations, accrual-based earnings management. JEL codes: G12, G14, H25, M41, M48 Earnings management, TCJA, tax reform, income shifting, tax avoidance, real activities manipulations, accrual-based earnings management. JEL codes: G12, G14, H25, M41, M48

3.

The Effects of the U.S. Tax Reform on Investments in Low-Tax Jurisdictions – Evidence from Cross-Border M&As

Number of pages: 51 Posted: 28 Sep 2021 Last Revised: 24 Feb 2025
Mathias Dunker, Michael Overesch and Max Pflitsch
University of Cologne - Department of Accounting, Universität zu Köln and Technical University of Dortmund
Downloads 377 (168,251)
Citation 6

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Cross-Border M&As, U.S. Tax Reform, International Taxation, Global Intangible Low-Taxed Income

4.

Cross-border Effects of a Major Tax Reform - Evidence from the European Stock Market

Number of pages: 46 Posted: 19 Apr 2019 Last Revised: 02 Dec 2020
Michael Overesch and Max Pflitsch
Universität zu Köln and Technical University of Dortmund
Downloads 232 (279,795)
Citation 2

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U.S. tax reform, stock returns, event study, cross-border effects, international competition

5.

Investors’ Assessment of Cross-Border M&A – Repatriation Taxes, Agency Conflicts and the TCJA

Number of pages: 57 Posted: 30 Jun 2022 Last Revised: 11 Mar 2025
Max Pflitsch
Technical University of Dortmund
Downloads 213 (305,000)
Citation 1

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Cross-Border M&A, Agency Conflicts, Stock Market Reaction, M&A Announcement Returns, Tax Cuts and Jobs Act

6.

An Examination of Uncertain Tax Position Reserves Around the Purchase of Auditor Provided Tax Services

Number of pages: 50 Posted: 26 Mar 2024
Brayden Bulloch, Dan Lynch, Max Pflitsch and Joseph H. Schroeder
University of Wisconsin-Madison, University of Wisconsin-Madison - Department of Accounting and Information Systems, Technical University of Dortmund and Indiana University - Kelley School of Business - Department of Accounting
Downloads 112 (521,940)

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Auditor independence, Non-audit services, auditor provided tax services, tax reserves, uncertain tax positions