Research

Research Focus

• ESG Reporting and Digitalization
• Tax Reporting
• Spillover Effects of Reporting

Publications in International Journals

• Flagmeier, V. and Müller, J. (2024): Tax Loss Carryforward Disclosure, Schmalenbach Journal of Business Research, Online first, https://doi.org/10.1007/s41471-024-00187-1.
• Flagmeier, V., Müller, J., and Sureth-Sloane, C. (2023): When do firms highlight their effective tax rate? Accounting and Business Research, 53(1), 1-37. https://doi.org/10.1080/00014788.2021.1958669.
• Flagmeier, V. (2022): The Information Content of Deferred Taxes under IFRS, European Accounting Review, 31(2), 495-518. https://doi.org/10.1080/09638180.2020.1826338.
• 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.

Publications in Practitioner Journals

• Flagmeier, V., Schmid, S., and Sterner, S. (2023): Die Entwicklung der Digitalisierung großer deutscher Unternehmen, Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung (KoR), 04, 166-171.
• Flagmeier, V. (2023): Enthalten latente Steuern unter IFRS nützliche Informationen? Schmalenbach IMPULSE, 3(2), 1-10. https://doi.org/10.54585/KSYP6407.