The main research areas cover the transparency of financial statements with a focus on sustainability reporting and tax information. Another focus is the financial reporting of private companies.

Articles in peer-reviewed journals:

• Flagmeier, V., Müller, J., and Sureth-Sloane, C. (2023): When do firms highlight their effective tax rate?, Accounting and Business Research, 53(1), 1-37, https://doi.org/10.1080/00014788.2021.1958669

• Flagmeier, V. (2022): The Information Content of Deferred Taxes under IFRS, European Accounting Review  31(2), 495-518, https://doi.org/10.1080/09638180.2020.1826338

• Downes, J., Flagmeier, V., and Godsell, D. (2018): Product market effects of IFRS adoption, Journal of Accounting and Public Policy, 37(5), 376-401. https://doi.org/10.1016/j.jaccpubpol.2018.09.004

Further publications:

• Flagmeier, V. (2023): Enthalten latente Steuern unter IFRS nützliche Informationen?, Schmalenbach IMPULSE online first. https://doi.org/10.54585/KSYP6407

• Flagmeier, V., Schmid, S., and Sterner, S. (2023): Die Entwicklung der Digitalisierung großer deutscher Unternehmen, Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung (KoR), 23. Jg., 2023, S. 166-171.

Further projects:

• Tax Loss Carryforward Disclosure, available at: ssrn.com/abstract=2982321, with Jens Müller (Universität Paderborn).
   
• CSR and political insiders, https://en.wiwi.uni-paderborn.de/de/research/research-centers/center-for-tax-and-accounting-research/taf-working-paper-series, with Maryna Gulenko (Universität Paderborn).
   
• Does Private Peers‘ Disclosure Affect Public Firms’ Information Environment?, with Bianca Beyer (Aalto Unviersity School of Business) and Urška Kosi (University of Paderborn). Sub project of the TRR 266 Accounting for Transparency (DFG), available at: https://ssrn.com/abstract=4438123