Firm Structure, Corporate Preferences, and Expectations in Accounting and Taxation: Evidence from Firm Surveys (A11*)

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Bischof, Dörrenberg, and Voget (A11) target two interrelated objectives. First, they intend to open the black box of firm decision-making in accounting and taxation and examine the decision processes and structures within firms. In this context, they, for example, study firm decisions with regard to cost structures, the pass-through of taxes, and the internal generation of earnings data. Second, they study how managers form expectations and preferences. For example, they study how managers form expectations with respect to earnings management or explore the role of tax uncertainty for expectations and investment decisions. In light of difficulties in addressing these questions with archival data, A11 uses the German Business Panel as the data-generating vehicle (to measure variables and run survey experiments).