Research

The research activities of the Financial Management area focus on the intersection of accounting information, taxation, and corporate decision-making. A particular emphasis lies on how financial reporting and tax regulation influence market behavior and corporate outcomes. Current projects examine the effects of accounting comparability on cross-border investments in private firms, whether innovation tax incentives increase both the quantity and efficiency of innovation, and the impact of environmental tax incentives on biodiversity.

The group employs an empirical-quantitative approach, drawing on archival data and survey data. Results are regularly published in leading academic journals, including the Journal of Accounting and Economics and Contemporary Accounting Research, as well as practice-oriented outlets such as Expert Focus and Zeitschrift für Controlling.

Prof. Dr. Stenzel maintains an extensive international research network, collaborating with leading scholars from Australia, Europe, and the United States. He is actively engaged in the academic community, including as member of the scientific committee of the Swiss Accounting Research Alpine Camp (SARAC), and as co-organizer of the Conference on Tax Transparency and the Engage.EU Workshop on Tax and Sustainability.

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