Dr. Ulrich Schäfer (University of Zurich) visited the University of Passau between 9 to 11 May 2023. As part of his visit he gave a presentation of his current working paper “Information Leaks and Voluntary Disclosure” (co-authors: Michael Ebert and Georg Schneider) in the AFT Brown Bag Seminar. In this paper, an analytical model is used to study the incentives created for corporate disclosures by the probability and informativeness of information leaks. Dr. Schäfer also had office visits with PhD students from the accounting area.
We are grateful to the International Center for Economics and Business Studies (ICEBS) for the financial support of the visit of Dr. Schäfer.