Research focuses

Accounting according to HGB and IFRS

  • Current changes in accounting according to HGB and IFRS
  • Special fields of accounting and accounting policy, e.g.: Stock option plans, cash flow versus net income, intangible assets and goodwill
  • Empirical capital market research: analysis of the relationship between the capital market and annual financial statements, e.g. value relevance of goodwill


  • Intangible assets in internal and external reporting
  • Stock reporting and intellectual capital reporting
  • Value reporting and value-oriented corporate management
  • Sustainability, corporate governance and corporate responsibility

Corporate analysis

  • Analysis of HGB and IFRS financial statements
  • Credit assessment and rating according to Basel II
  • Sustainability-oriented rating of companies