On 30.01.2024, Assistant Professor Dr. Nadine Georgiou (University of Innsbruck) was a guest at the University of Passau at the invitation of the Chair of Accounting and Auditing. As part of the AFT Brown Bag Seminar, she presented her paper entitled "Accounting conservatism with private zero-debt firms". In collaboration with Jochen Bigus (Free University of Berlin) and Hans Schulze Schwienhorst (Free University of Berlin), the paper examines the existence of and reasons for "accounting conservatism" in non-capital-market-oriented, zero-debt firms, which consequently do not exhibit agency problems between equity and debt investors. In addition, office visits with doctoral students took place during the visit of Assistant Professor Dr. Georgiou.