Research
With regard to content, we address a wide range of specialist topics:
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- Intangible assets
- Sustainable Corporate Management & Corporate Governance
- Behavioral Reserach in Accounting
- Corporate Social Responsibility
- Company valuation
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Predictive Analytics
Methodologically, we pursue an empirical approach. We mainly use quantitative methods. In particular, we use capital market data, data from annual reports and data obtained in the course of experiments.
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Intangible assets
In today's increasingly knowledge-based economy, tangible assets are becoming less important. In contrast, intangible value drivers such as brand names and reputations, customer relationships, employee know-how and the innovative ability of companies are coming into focus. In practice, however, intangible value drivers are often neither comprehensively recorded in the balance sheet nor are their values disclosed as part of corporate reporting. As a result, the market value of companies can often only be partially explained on the basis of accounting information. In this context, we deal, among other things, with the accounting treatment of research and development activities (R&D capitalization). While research costs cannot be capitalized, various accounting standards allow or require the capitalization of development costs. But what are the effects of such capitalization on the capital market? We also address the question of how companies perceive accounting alternatives and to what extent investors prefer direct expense recognition (Conservatism in accounting). In addition, we provide information on intangible assets in the form of an extended reporting scope. In the research area Intellectual Capital, we are concerned with the question of how the capital market reacts to voluntary disclosures on intangible assets. In the context of integrated reporting, the interrelationships between these value drivers are examined. In addition, intangible assets play a major role, especially in the case of business combinations. In such cases, intangible assets that would otherwise not be recognized must be recognized for the first time. Any remaining gap between the purchase price and the carrying amount is also capitalized as goodwill. This essentially represents synergies, the going-concern concept of a company and all non-separable assets. The accounting for business combinations thus opens up an interesting setting to explore the impact of accounting for various intangible assets.
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Contact persons: Prof. Dr. Wolfgang Schultze, Dr. Christina Manthei-Geh, Dr. Christine Reitmaier, Nadine Zbiegly? ? ? ? ? ? ? ?? ? ? ? ? ??? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?? ? ? ? ? ? ? ? ? ? ? ? ? ?? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ??? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ?? ? ? ? ? ? ? ? ? ? ? ? ? ?? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ??
Selection of related publications:
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Tami Dinh, Wolfgang Schultze, Thomas List and Nadine Zbiegly
R&D disclosures and capitalization under IAS 38 - evidence on the interplay between national institutional regulations and IFRS adoption
Journal of International Accounting Research, (im Druck)
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Tami Dinh, Karla Kopf and Wolfgang Schultze?
Wohin geh?ren Forschungs- und Entwicklungskosten??
Controlling & Management Review?61, 32-35 (2017)?
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Christine Reitmaier and Wolfgang Schultze
Enhanced business reporting: value relevance and determinants of valuation-related disclosures
Journal of Intellectual Capital 18, 832-867 (2017)
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Tami Dinh, Helen Kang and Wolfgang Schultze
Capitalizing research & development: signaling or earnings management?
European Accounting Review 25, 373-401 (2016)
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Wolfgang Schultze and Andreas Weiler
Goodwill Accounting and Performance Measurement
Managerial Finance, Vol. 36, No. 9, 768-784 (2010)
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Working paper and current research projects:
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Bettina Schabert, Wolfgang Schultze, Julia Wilhelm and Anne Wyatt
Economic Consequences of Purchase Price Allocation Reporting
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Christina Manthei-Geh and Wolfgang Schultze
Verhaltens?konomische Pr?ferenz für vorsichtige Rechnungslegung
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Christine Reitmaier and Wolfgang Schultze
Integrated Reporting and Intellectual Capital
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Tami Dinh, Wolfgang Schultze, Anne Wyatt, Thorsten Sellhorn and Nadine Zbiegly
Welche Implikationen hat konservatives Rechnungslegungsverhalten im Kontext von F&E auf die Qualit?t von Rechnungslegungsinformationen?
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Wolfgang Schultze and Julia Wilhelm
M&A Disclosure, Information Asymmetry and Cost of Capital
Sustainable Corporate Management & Corporate Governance
The environment of modern companies includes many stakeholders. From investors, suppliers, employees and customers to neighbors of the company premises and many more. Companies must therefore take the concerns of many different groups of people into account in their actions. Their goals therefore include not only financial success, but also social well-being and the environment. These three areas are also referred to as the triple bottom line. In order to achieve all these goals as efficiently as possible, various corporate management mechanisms are required. These include, for example, control instruments that aim at a long-term orientation of the management and other corporate governance mechanisms. Companies also publish information about their corporate governance systems, which can be understood as a signal for the implementation of responsible corporate management. The research will investigate to what extent such information is the background of an actual improved corporate structure and what influences this information has on corporate parameters such as market value or cost of capital. What are the motives for financial statement fraud, for example? To what extent do these depend on the ownership structure in the company? How effective are measures to combat accounting fraud? What short- and long-term effects do detected cases of fraud have for companies?
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Contact persons: Prof. Dr. Wolfgang Schultze, Dr. Maria Lotze, Josipa ?uri?, Christian Reiser?? ? ? ? ? ? ? ? ? ? ? ??
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Selection of related publications:
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Wolfgang Schultze, Thomas List, Bettina Schabert and Tami Dinh
Economic consequences of implementing and communicating value based management systems?
Journal of Business Finance & Accounting?45, 511-543 (2018)?
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Iris Bergmann, Wolfgang Schultze and Andreas Weiler?
Langfristorientierung der Unternehmensführung und bonusbankorientierte Entlohnungssysteme?
Controlling?24, 554-560 (2012)?
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Wolfgang Schultze and Andreas Weiler?
Goodwill accounting and performance measurement?
Managerial Finance?36, 768-784 (2010)?
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Working paper and current research projects:
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Maria Lotze, Mandy M. Cheng, Wolfgang Schultze and Andreas Weiler
Erreichen Vergütungssysteme auf Grundlage einer Bonusbank eine Langfristorientierung von Managern?
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Josipa ?uri?, Tobias Oswald and Wolfgang Schultze
Bilanzbetrug und Eigentümerstruktur
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Michael Krapp, Wolfgang Schultze and Andreas Weiler
Managerial Performance Evaluation and Organizational Form
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Christian Reiser and Wolfgang Schultze
Der Einfluss von Corporate Governance Informationen auf den Unternehmenserfolg
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Behavioral Research in Accounting
Traditionally, research in the field of internal and external accounting is based on the assumptions underlying the homo economicus. However, the assumptions of fully rational decision-making and action are problematic in that human behavior is subject to systematic cognitive biases that even functioning market mechanisms can only compensate for to a limited extent. Research in behavioral accounting takes these factors into account and examines the interplay between human behavior and accounting systems. The goal of behavioral accounting research is to take into account bounded rationality of both preparers and users of accounting information, for example to make design recommendations for accounting systems. A special focus of the chair's research is on the question of information processing. Do limited cognitive resources and systematic biases lead investors to prefer certain accounting systems? Do investors behave differently as a result? Furthermore, one of the research foci of the chair is the analysis of the incentive effect of long-term oriented compensation systems. How can management compensation contribute to a stronger long-term orientation of decision makers in the firm? Are performance-based bonuses an adequate solution to the problem of opportunistic managers?
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Contact persons: Prof. Dr. Wolfgang Schultze, Dr. Maria Lotze, Josipa ?uri?, Dr. Christina Manthei-Geh? ? ??
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Selection of related publications:
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Mandy M. Cheng, Tami Dinh, Wolfgang Schultze and Maria Assel
The Effect of Bonus Deferral on Managers' Investment Decisions
Behavioral Research in Accounting 31 (2), 31-49 (2019)
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Working paper and current research projects:
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Maria Lotze, Mandy M. Cheng, Tami Dinh and Wolfgang Schultze
Welche Anreizwirkung entsteht unter zeitverz?gerten Bonusauszahlungen und Bonusrückforderungsklauseln?
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Maria Lotze, Mandy M. Cheng, Tami Dinh and Wolfgang Schultze
Wie beeinflussen zeitverz?gerte Bonusauszahlungen und Bonusrückforderungsklauseln die Risikobereitschaft von Managern in Investitionsentscheidungen?
Corporate Social Responsibility
Corporate responsibility is also increasingly moving into the general social interest of our time. Initiatives to stem the environmental crisis, for example, can be found at all levels of society - from Fridays for Future to the politically coordinated nuclear phase-out. At the same time, it is social issues that pose challenges for companies - from gender equality to allegations of corruption. How do companies reconcile the conflicting priorities of ecology, social issues and economy (the so-called triple bottom line of sustainability)? How responsible do companies actually behave? What information do companies publish on these topics? Is voluntary sustainability reporting related to subsequent (mis)behavior? How has the setting changed since large European public interest companies have been required to report on sustainability as of 2017? However, since financial success is essential for survival, the question for many companies is under which conditions often costly investments in environmental protection are actually worthwhile. Is environmental protection merely an unavoidable evil to satisfy various stakeholders, or does it perhaps even result in a competitive advantage or financial benefit? In what dimensions should we think in order to make cost-benefit trade-offs? How can general quality management contribute to this? At the same time, the question arises as to why companies sometimes fail to act responsibly despite social pressure. What mechanisms can have an influence here?
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Contact persons: Prof. Dr. Wolfgang Schultze, Josipa ?uri?, Dr. Christine Reitmaier
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Selection of related publications:
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Wolfgang Schultze and Ramona Trommer?
The concept of environmental performance and its measurement in empirical studies?
Journal of Management Control?22, 375-412 (2012)?
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Adolf Gerhard Coenenberg, Wolfgang Schultze and Michael Wahl?
Unternehmensbewertung, nicht-finanzielle Ziele und Corporate Social Responsibility?
in:?Unternehmensbewertung: theoretische Grundlagen - praktische Anwendung ; Festschrift zum 70. Geburtstag von Gerwald Mandl, hrsg. von Heinz K?nigsmaier und Klaus Rabel, 107-141 (Linde Verlag: Wien, 2010)?
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Working paper and current research projects:
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Josipa ?uri?, Tobias Oswald and Wolfgang Schultze
Bilanzbetrug und Eigentümerstruktur
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Julia Hagelschuer, Christine Reitmaier and Wolfgang Schultze
Unternehmerische Verantwortung – Berichterstattung versus Verhalten
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?Ramona Paul, Christine Reitmaier and Wolfgang Schultze
Machen sich Umweltinvestitionen bezahlt?
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Company valuation
In order to determine the purchase price in corporate transactions, a company valuation is essential for the parties involved. The number of such transactions continues to rise. Companies are joining forces across national borders and holding intertwined interests in each other, which they must also value accordingly as part of their reporting. Company valuations are also indispensable for determining compensation payments or settling inheritance disputes. Numerous other occasions and purposes make business valuation a multifaceted field of expertise. In our research projects, we focus in particular on the specifics of business valuation in a multinational context. The valuation of a company is per se linked to numerous challenges. But how is it done in an international context, where different currencies also play a role? Which exchange rate forecasting methods are appropriate for business valuation and how do they relate to other elements relevant to valuation, such as the cost of capital? Suppose a group spins off a subsidiary by listing it on the stock exchange abroad. What issue price should be used? In addition to the question of the current value of the subsidiary, it must be clarified in particular how the value is to be transformed into the foreign currency. What exchange rate should be used for this purpose? Are exchange rate risks taken into account in the cash flows or in the cost of capital, or even in both?
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Contact persons: Prof. Dr. Wolfgang Schultze, Dr. Christine Reitmaier
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Selection of related publications:
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Alexander Frey and Wolfgang Schultze
Unternehmensbewertung im internationalen Kontext
in: Unternehmensbewertung: Festschrift zum 85. Geburtstag von Bernhard Gro?feld, hrsg. von W. A. T?nnes, 131-151 (C.F. Müller: Heidelberg, 2019)
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Wolfgang Schultze and Rainer Schulthei?
Wechselkurse in der Unternehmensbewertung: Wechselkursprognose der Banken - Ergebnisse einer Bankenbefragung
Die Wirtschaftsprüfung 71, 155-161 (2018)
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Wolfgang Schultze and Hans Fischer
Zur Werterelevanz des Ausschüttungsverhaltens im Rahmen der objektivierten Unternehmensbewertung
Die Wirtschaftsprüfung 68, 332-341 (2015)
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Carmen Bachmann and Wolfgang Schultze
Der Einfluss der Besteuerung auf die Bewertung ausl?ndischer Kapitalgesellschaften
Zeitschrift für Betriebswirtschaft (ZfB) 2007, 479-510
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Working paper and current research projects:
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Alexander Frey and Wolfgang Schultze
Ermittlung der Kapitalkosten in multinationalen Unternehmen
Predictive Analytics
Planning and budgeting processes are central and recurring fields of activity for accounting, which, due to increasingly dynamic markets and developments, are faced with the challenge of enabling companies to optimally prepare for internal and external developments and to optimally manage risks. At the same time, due to digitalization, companies have access to increasingly extensive amounts of data on customer and market sizes. Predictive analytics allows companies to use "Big Data" with the help of innovative methods and analysis tools for optimized environment analyses and company forecasts. Predictive analytics models develop forecasts of future developments, thereby improving the control effect of the planning process and enabling improved strategic alignment. In our research projects, we examine the use of "Big Data" for forecasts of balance sheet-based earnings ratios and flows. We address the question of how to develop a predictive analytics model despite potential challenges such as errors in data collection or lack of expertise. What information is relevant for planning revenue and cash flows? Can predictive analytics make the planning process both more efficient and more effective? What level of automation in the creation of predictive models is desirable? Can predictive analytics models replace accounting staff? What are the implications for auditing?
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Contact persons: Prof. Dr. Wolfgang Schultze
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Selection of related publications:
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Wolfgang Schultze
Digitalisierung und Disruptionen: Auswirkungen auf die Finanzierungsrechnung und -planung
Betriebswirtschaftliche Implikationen der digitalen Transformation (ZfbF-Sonderheft), hrsg. von Stefan Krause und Bernd Pellens, 285-300 (Springer Gabler: Wiesbaden, 2017)?
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Iris Bergmann and Wolfgang Schultze?
Accounting based valuation: a simultaneous equations model for forecasting earnings to proxy for 'other information'?
Review of Quantitative Finance and Accounting?50, 1057-1091 (2018)?
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Working paper and current research projects:
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Wolfgang Schultze
Predictive Analytics and cash flow planning (AKFR)
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Profil from Prof. Dr. Wolfgang Schultze on
All publications
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2024 |
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Christine Reitmaier, Wolfgang Schultze and Julia Vollmer
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Adolf G. Coenenberg, Axel Haller, Gerhard Mattner and Wolfgang Schultze
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Adolf G. Coenenberg, Axel Haller and Wolfgang Schultze
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Adolf G. Coenenberg, Axel Haller and Wolfgang Schultze
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Wolfgang Herb, Maria Lotze, Wolfgang Schultze and Philipp Sandner
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Michael Krapp, Wolfgang Schultze and Andreas Weiler
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Alexander Frey and Wolfgang Schultze
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2023 |
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Sven Schieszl, Andreas D?rschell, Lars Franken, Marc Hayn, Susann Ihlau, Martin Jonas, Torsten Kohl, Andreas Mackenstedt, Hartmut Paulus, Matthias Popp, Wolfgang Schultze and Andreas Tsch?pel
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Markus Buxbaum, Wolfgang Schultze and Samuel L. Tiras
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Michael Krapp, Wolfgang Schultze and Andreas Weiler
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Wolfgang Schultze and Alexander Frey
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2022 |
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Tami Dinh and Wolfgang Schultze
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Christine Reitmaier, Wolfgang Schultze and Dominik Z?pf
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Wolfgang Schultze
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2021 |
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Adolf Gerhard Coenenberg, Axel Haller, Gerhard R. Mattner and Wolfgang Schultze
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Adolf Gerhard Coenenberg, Axel Haller and Wolfgang Schultze
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Adolf Gerhard Coenenberg, Axel Haller and Wolfgang Schultze
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Marc Castedello, Andreas D?rschell, Lars Franken, Marc Hayn, Susann Ihlau, Martin Jonas, Torsten Kohl, Andreas Mackenstedt, Hartmut Paulus, Matthias Popp, Sven Schieszl, Andreas Tsch?pel and Wolfgang Schultze
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2020 |
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Tam P. Dinh Thi', Wolfgang Schultze, Thomas List and Nadine Zbiegly
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2019 |
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Alexander Frey and Wolfgang Schultze
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Mandy M. Cheng, Tam P. Dinh Thi', Wolfgang Schultze and Maria Assel
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Günther Gebhardt and Helmut Mansch (eds.)
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2018 |
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Iris Bergmann and Wolfgang Schultze
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Tam P. Dinh Thi', Wolfgang Schultze and Chang Zhao
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Wolfgang Schultze, Thomas List, Bettina Schabert and Tam P. Dinh Thi'
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Adolf Gerhard Coenenberg, Axel Haller, Gerhard R. Mattner and Wolfgang Schultze
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Tam P. Dinh Thi', Helen Kang, Richard D. Morris and Wolfgang Schultze
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Adolf Gerhard Coenenberg, Axel Haller and Wolfgang Schultze
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Adolf Gerhard Coenenberg, Axel Haller and Wolfgang Schultze
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Wolfgang Schultze and Rainer Schulthei?
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2017 |
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Alexander Burck, Walther Busse von Colbe, Holger Daske, Thomas Michael Fischer, Günther Gebhardt, Henrik H?nche, Gregor Hickel, Markus Kreher, Edgar L?w, Helmut Mansch, Wolfgang Schultze, Dirk Simons, Eckhard Sp?th, Wolf-Dieter Starp, Heinz W. Viethen, Alfred Wagenhofer and Jürgen Wagner
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Christine Reitmaier and Wolfgang Schultze
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Wolfgang Schultze
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Rainer Schulthei? and Wolfgang Schultze
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Tam P. Dinh Thi', Karla Kopf and Wolfgang Schultze
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2016 |
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Tam P. Dinh Thi', Helen Kang and Wolfgang Schultze
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Adolf Gerhard Coenenberg, Axel Haller, Gerhard R. Mattner and Wolfgang Schultze
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Adolf Gerhard Coenenberg, Axel Haller and Wolfgang Schultze
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Adolf Gerhard Coenenberg, Axel Haller and Wolfgang Schultze
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Tam P. Dinh Thi', Christian Fink, Wolfgang Schultze and Bettina Schabert
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2015 |
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Thomas M. Fischer, Klaus M?ller and Wolfgang Schultze
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Günther Schuh, Wolfgang Schultze, Stefan Rudolf, Matthias Sommer, Elisabeth Schrey and K. M?ller
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Jan-Christoph Steinmann, Arne Ramm, Klaus M?ller and Wolfgang Schultze
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Wolfgang Schultze and Christine Reitmaier
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Tam P. Dinh Thi', Brigitte Eierle, Wolfgang Schultze and Leif Steeger
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Adolf Gerhard Coenenberg, Rainer Salfeld and Wolfgang Schultze
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Wolfgang Schultze and Hans Fischer
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2014 |
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Adolf Gerhard Coenenberg, Axel Haller, Gerhard R. Mattner and Wolfgang Schultze
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Adolf Gerhard Coenenberg, Axel Haller and Wolfgang Schultze
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Adolf Gerhard Coenenberg, Axel Haller and Wolfgang Schultze
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Klaus M?ller and Wolfgang Schultze (eds.)
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Günther Schuh, Wolfgang Schultze, Michael Schiffer, Annette Rieger, Stefan Rudolf and Heiko Lehbrink
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2013 |
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Wolfgang Schultze and Hans Fischer
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Tam P. Dinh Thi', Christian Fink and Wolfgang Schultze
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Wolfgang Schultze
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Brigitte Eierle and Wolfgang Schultze
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2012 |
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Adolf Gerhard Coenenberg, Axel Haller, Gerhard R. Mattner and Wolfgang Schultze
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Adolf Gerhard Coenenberg, Axel Haller and Wolfgang Schultze
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Adolf Gerhard Coenenberg, Axel Haller and Wolfgang Schultze
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Adolf Gerhard Coenenberg, Thomas M. Fischer and Wolfgang Schultze
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Iris Bergmann, Wolfgang Schultze and Andreas Weiler
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Wolfgang Schultze and Ramona Trommer
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Günther Gebhardt and Helmut Mansch (eds.)
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2011 |
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Adolf Gerhard Coenenberg and Wolfgang Schultze
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Wolfgang Schultze and Tobias Oswald
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Adolf Gerhard Coenenberg, Simon Frank, Tam P. Dinh Thi', Bettina Schabert and Wolfgang Schultze
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Carmen Bachmann and Wolfgang Schultze
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Tam P. Dinh Thi' and Wolfgang Schultze
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Tam P. Dinh Thi', Christian Fink and Wolfgang Schultze
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Wolfgang Schultze
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Wolfgang Schultze, Klaus M?ller and A. Drees
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2010 |
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Wolfgang Schultze, Manfred Steiner, Hans Fischer and Stefan St?ckl
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Christian Fink, Wolfgang Schultze and N. Winkeljohann (eds.)
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Wolfgang Schultze and Andreas Weiler
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Adolf Gerhard Coenenberg, Wolfgang Schultze and M. Wahl
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2009 |
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Adolf Gerhard Coenenberg, Axel Haller, Gerhard R. Mattner and Wolfgang Schultze
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Wolfgang Schultze, Tam P. Dinh Thi' and Leif Steeger
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Adolf Gerhard Coenenberg, Axel Haller and Wolfgang Schultze
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Adolf Gerhard Coenenberg, Axel Haller and Wolfgang Schultze
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Michael Krapp, Wolfgang Schultze and Andreas Weiler
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Wolfgang Schultze, Leif Steeger and Bettina Schabert
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2008 |
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Wolfgang Schultze, Kalina Kafadar and Sandra Thiericke
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Brigitte Eierle, Wolfgang Schultze, Bettina Bischof and Sandra Thiericke
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Carmen Bachmann and Wolfgang Schultze
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2007 |
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Adolf Gerhard Coenenberg and Wolfgang Schultze
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Adolf Gerhard Coenenberg and Wolfgang Schultze
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Carmen Bachmann and Wolfgang Schultze
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Adolf Gerhard Coenenberg, Axel Haller, Gerhard R. Mattner and Wolfgang Schultze (eds.)
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Wolfgang Schultze and Andreas Weiler
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Wolfgang Schultze and Tam P. Dinh Thi'
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Wolfgang Schultze and Andreas Weiler
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Wolfgang Schultze, Christian Fink and Barbara Straub
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2006 |
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Dieter Pfaff and Wolfgang Schultze
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Adolf Gerhard Coenenberg and Wolfgang Schultze
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Adolf Gerhard Coenenberg and Wolfgang Schultze
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Adolf Gerhard Coenenberg and Wolfgang Schultze
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Wolfgang Schultze and Kalina Keller
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Wolfgang Schultze and Ruth-Caroline Zimmermann
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2005 |
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Wolfgang Schultze and Martin Alexander Meyer
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Adolf Gerhard Coenenberg, Manuel Deffner and Wolfgang Schultze
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Adolf Gerhard Coenenberg and Wolfgang Schultze
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Adolf Gerhard Coenenberg and Wolfgang Schultze
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Wolfgang Schultze
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Wolfgang Schultze
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Wolfgang Schultze and Cathrin Hirsch
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2004 |
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Adolf Gerhard Coenenberg, Gerhard R. Mattner and Wolfgang Schultze
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Wolfgang Schultze and F. Ruhwedel
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Wolfgang Schultze
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2003 |
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Wolfgang Schultze
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Wolfgang Schultze
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Adolf Gerhard Coenenberg and Wolfgang Schultze
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Adolf Gerhard Coenenberg and Wolfgang Schultze
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Adolf Gerhard Coenenberg, Gerhard R. Mattner and Wolfgang Schultze
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2002 |
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Adolf Gerhard Coenenberg, Wolfgang Schultze and Johannes Biberacher
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Adolf Gerhard Coenenberg and Wolfgang Schultze
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Wolfgang Ballwieser, Adolf Gerhard Coenenberg and Wolfgang Schultze
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Adolf Gerhard Coenenberg, Gerhard R. Mattner and Wolfgang Schultze
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Wolfgang Schultze and Kalina Keller
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Adolf Gerhard Coenenberg and Wolfgang Schultze
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Wolfgang Schultze
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Adolf Gerhard Coenenberg and Wolfgang Schultze
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Franca Ruhwedel and Wolfgang Schultze
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Adolf Gerhard Coenenberg and Wolfgang Schultze
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2001 |
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Wolfgang Schultze
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2000 |
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M. Alvarez, S. Wotschofsky and Wolfgang Schultze
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1998 |
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Kai-Uwe Marten and Wolfgang Schultze
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Adolf Gerhard Coenenberg and Wolfgang Schultze
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