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Clemens Lauer

University of Mannheim

Universitaetsbibliothek Mannheim

Zeitschriftenabteilung

Mannheim, 68131

Germany

TRR 266 Accounting for Transparency

Warburger Straße 100

Paderborn, 33098

Germany

  • University of Mannheim

  • TRR 266 Accounting for Transparency

SCHOLARLY PAPERS

3

DOWNLOADS

796

TOTAL CITATIONS

0

Scholarly Papers (3)

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1.

Stock Market Reaction to Product-Level Carbon Estimates

Number of pages: 20 Posted: 06 Feb 2025 Last Revised: 27 Feb 2025
Thomas Bourveau, Clemens Lauer and Daniela Zipperer
University of Oxford, Saïd Business School, University of Mannheim and University of Mannheim
Downloads 388 (200,763)

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Carbon Emission Estimates, Information Intermediary, Event Study

2.

Accounting for Equity Instruments: Does IFRS 9 Deter Gains-Trading or Long-Term Investments? 

TRR 266 Accounting for Transparency Working Paper Series No. 206
Number of pages: 67 Posted: 05 Aug 2025
Jannis Bischof, Holger Daske and Clemens Lauer
University of Mannheim - Accounting and Taxation, University of Mannheim and University of Mannheim
Downloads 214 (373,348)

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IFRS, Fair Value, Other Comprehensive Income (OCI), Financial institutions, Equity Securities

3.

Former Executives as Supervisors: Conflicts of Interest and Accounting Discretion

TRR 266 Accounting for Transparency Working Paper Series No. 141, Forthcoming in the European Accounting Review
Number of pages: 58 Posted: 28 Feb 2024 Last Revised: 06 Nov 2024
Vincent Giese and Clemens Lauer
University of Mannheim - Accounting and Taxation and University of Mannheim
Downloads 194 (391,686)

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Corporate Governance, Agency Theory, Goodwill Impairment, IFRS, Accounting Discretion