The chair’s research focuses on the critical assessment of current issues relating to the publicity of capital market-oriented companies within the framework of specific regulatory frameworks and standard-setting projects, particularly those of the IASB.
Methodological tools include legal interpretation theory, normative-deductive and positive accounting theory, economic analysis of law, and empirical accounting and capital market research methods. Research has been published in national and international journals and scientific collaborations are carried out with numerous Scientific collaborations are carried out with numerous national and international scientists.
Research Focus
The research conducted at the Chair of Financial Accounting and Financial Analysis focuses in particular on the following areas
Corporate Governance and CSR Reporting
- Management remuneration
- Effects of mandatory CSR reporting in the EU
- Corporate Governance and ESG Ratings
- CSR and NGOs
- Determinants ofCSR reporting
- Effects of mandatory CSR reporting in non-profit organizations
International Accounting
- Impact of individual standards on companies and their reporting
- Introduction and enforcment of IFRS in the European Union
Regulation of external accounting and capital markets
- (De)Regulation of reporting frequency
- Enforcement of capital market regulation
Digitalization of financial reporting
- Financial reporting in (i)XBRL
- European Single Electronic Format (ESEF)
