Research

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

Presentations:

• "Tax Loss Carryforward Disclosure", Eberhard-Karls University Tübingen (School of Business and Economics, Business Research Seminar): 19 january 2022.
• "Tax Loss Carryforward Disclosure", 44. Annual Congress of the European Accounting Association: 12 may 2022.
• "Does private firms‘ disclosure affect public peers‘ information environment?", Humboldt University Berlin (Accounting Brown Bag Seminar): 30 june 2022.

Publications:

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

• Flagmeier, V., Müller, J., and Sureth-Sloane, C. (2021): When do firms highlight their effective tax rate?, Accounting and Business Research, published online: https://www.tandfonline.com/doi/full/10.1080/00014788.2021.1958669
  
  
• 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

Prof Dr Vanessa Flagmeier is currently working on this subjects:

• Tax Loss Carryforward Disclosure and Uncertainty (2017), available under SSRN: ssrn.com/abstract=2982321, with Jens Müller (University of Paderborn).

• CSR and the electoral cycle, with Maryna Gulenko (University of Paderborn).

• Private Firm Transparency, with Bianca Beyer (Humboldt-University Berlin) and Urška Kosi (University of Paderborn). Sub project of the TRR 266 Accounting for Transparency (DFG)