Warburger Str. 100
Paderborn, 33098
Germany
Paderborn University
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Non-GAAP reporting, investor scrutiny, financial restatements, information content of earnings, mispricing
firm valuation, gift tax, inheritance tax, tax value, sensitivity analysis, value gap,
tax loss carryforwards, disclosure, uncertainty, tax footnote, deferred taxes
tax avoidance, banks, non-banks, standardized coefficients, quantile regression
Corporate Tax Planning/Avoidance, Knowledge Diffusion, Network, Strategic Alliance
Effective tax rate, Cost-benefit trade-off, Disclosure decision, Reputational costs, Tax disclosure
discounted cash flow method, firm value, inheritance tax, private companies, valuation
balance sheet volatility, balance sheet smoothing, real effects, defined benefit plans, IAS 19R