Jens Mueller

Paderborn University

Warburger Str. 100

Paderborn, 33098

Germany

SCHOLARLY PAPERS

7

DOWNLOADS

909

SSRN CITATIONS

1

CROSSREF CITATIONS

0

Scholarly Papers (7)

Abstract:

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firm valuation, gift tax, inheritance tax, tax value, sensitivity analysis, value gap,

2.

Are Investors Misled by Exclusions of Recurring Expenses from Non-GAAP Earnings?

Number of pages: 121 Posted: 08 Jul 2019 Last Revised: 02 Mar 2020
Paderborn University, Paderborn University, Paderborn University and Paderborn University
Downloads 220 (155,794)

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Non-GAAP reporting, investor attention, financial restatements, information content of earnings, firm value, overvaluation

3.
Downloads 122 (256,268)

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discounted cash flow method, firm value, inheritance tax, private companies, valuation

4.

Tax Avoidance - Are Banks Any Different?

Number of pages: 61 Posted: 12 Jul 2019 Last Revised: 19 Mar 2020
Vanessa Gawehn and Jens Mueller
Paderborn University and Paderborn University
Downloads 119 (261,055)

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tax avoidance, banks, non-banks, standardized coefficients, quantile regression

5.

Tax Loss Carryforward Disclosure and Uncertainty

arqus Discussion Paper No. 208
Number of pages: 56 Posted: 08 Jun 2017
Vanessa Flagmeier and Jens Mueller
University of Passau and Paderborn University
Downloads 107 (281,392)
Citation 1

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tax loss carryforwards, disclosure, uncertainty, tax footnote, deferred taxes

6.

Tax Knowledge Diffusion via Strategic Alliances

TRR 266 Accounting for Transparency Working Paper Series No. 17 (2020)
Number of pages: 52 Posted: 13 Feb 2020 Last Revised: 20 Aug 2020
Jens Mueller and Arndt Weinrich
Paderborn University and Paderborn University
Downloads 40 (470,438)

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Corporate Tax Planning/Avoidance, Knowledge Diffusion, Network, Strategic Alliance

7.

When Do Firms Highlight Their Effective Tax Rate?

TRR 266 Accounting for Transparency Working Paper Series No. 37 (2020), WU International Taxation Research Paper Series No. 2020-11
Number of pages: 57 Posted: 17 Sep 2020
University of Passau, Paderborn University and Paderborn University
Downloads 38 (479,109)
Citation 1

Abstract:

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Effective tax rate, Cost-benefit trade-off, Disclosure decision, Reputational costs, Tax disclosure