Jens Mueller

Paderborn University

Warburger Str. 100

Paderborn, 33098

Germany

SCHOLARLY PAPERS

8

DOWNLOADS
Rank 41,915

SSRN RANKINGS

Top 41,915

in Total Papers Downloads

1,780

SSRN CITATIONS

3

CROSSREF CITATIONS

1

Scholarly Papers (8)

1.

Does Learning About Low GAAP Reporting Quality Change Investors' Perceptions of Aggressive Non-GAAP Reporting Choices?

TRR 266 Accounting for Transparency Working Paper Series No. 1
Number of pages: 53 Posted: 08 Jul 2019 Last Revised: 30 Apr 2021
Paderborn University, Paderborn University, TRR 266 Accounting for Transparency and Paderborn University
Downloads 373 (122,129)

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Non-GAAP reporting, investor scrutiny, financial restatements, information content of earnings, mispricing

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

3.

Tax Loss Carryforward Disclosure and Uncertainty

arqus Discussion Paper No. 208
Number of pages: 48 Posted: 08 Jun 2017 Last Revised: 13 Sep 2022
Vanessa Flagmeier and Jens Mueller
University of Passau and Paderborn University
Downloads 267 (174,128)
Citation 3

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

4.

Tax Avoidance - Are Banks Any Different?

TRR 266 Accounting for Transparency Working Paper Series No. 2
Number of pages: 64 Posted: 12 Jul 2019 Last Revised: 04 Aug 2021
Vanessa Gawehn and Jens Mueller
Paderborn University and Paderborn University
Downloads 223 (207,541)

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

5.

Tax Knowledge Diffusion via Strategic Alliances

TRR 266 Accounting for Transparency Working Paper Series No. 17
Number of pages: 58 Posted: 13 Feb 2020 Last Revised: 01 Feb 2023
Jens Mueller and Arndt Weinrich
Paderborn University and Paderborn University
Downloads 216 (213,907)

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

6.

When Do Firms Highlight Their Effective Tax Rate?

TRR 266 Accounting for Transparency Working Paper Series No. 37, WU International Taxation Research Paper Series No. 2020-11
Number of pages: 60 Posted: 17 Sep 2020 Last Revised: 20 Jul 2021
University of Passau, Paderborn University and Paderborn University
Downloads 200 (229,530)
Citation 2

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

7.
Downloads 136 (317,694)

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

8.

Balance Sheet Smoothing

TRR 266 Accounting for Transparency Working Paper Series No. 106, 2022
Number of pages: 102 Posted: 13 Dec 2022
Humboldt-Universität zu Berlin, Ludwig-Maximilians-Universitaet (LMU) Munich, Paderborn University and University of Exeter Business School
Downloads 74 (475,478)

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balance sheet volatility, balance sheet smoothing, real effects, defined benefit plans, IAS 19R