Prof. Dr. rer. pol. Andreas Scholze - Staff details
| 1996 - 2001 | Studied Business Administration and Economics at the Otto von Guericke University Magdeburg (Diplom-Kaufmann) |
| 1999 - 2000 | Studied economics at the Department of Economics at Indiana University Bloomington, USA (Master of Arts in Economics) |
| 2002 - 2007 | Research assistant at the Chair of External Accounting at Bielefeld University |
| 2007 - 2008 | Research assistant at the Institute for Accounting and Auditing at Leibniz Universität Hannover |
| 2008 | Doctorate (Dr.rer.pol.) with a dissertation on company valuation |
| 2008 - Sept. 2011 | Temporary academic advisor at the Institute of Accounting and Auditing at Leibniz Universität Hannover |
| Oct. 2011 - March 2012 | Administrator of the University Professorship International Accounting, Osnabrück University |
| January 2012 | Appointment at the University of Paderborn, University Professorship for Business Administration, in particular International Accounting (W3, declined) |
| 2012 | Habilitation, venia legendi for business administration |
| Since April 2012 | University Professor (W3) International Accounting, Osnabrück University |
Detailed Curriculum vitae (PDF, 123 kB)
Monographs
Discounted Cashflow und Jahresabschlussanalyse - Zur Berücksichtigung externer Rechnungslegungsinformationen in der Unternehmensbewertung, Betriebswirtschaftliche Studien: Rechnungsungs- und Finanzwesen, Organization und Institution, ed. by Wolfgang Ballwieser, Christoph Kuhner and Dieter Ordelheide, Peter Lang Verlag, Frankfurt am Main, 2009, zugl. Diss. Bielefeld 2008
Articles in scientific journals
Sustainability reporting in SMEs - Cui Bono? Empirical investigation from the perspective of the addressees of credit institutions, Die Wirtschaftsprüfung, 75, 2022, pp. 975 - 982 [with Frederik-Bengt Blomeyer]
Mandatory Disclosure, Generation of Decision-relevant Information and Market Entry, Contemporary Accounting Research, 32 2015, 1353-1372 [with Georg Schneider]
Default Triggers: Does A Liquidity-Based Default Imply Over-Indebtedness and Vice Versa?, Advances in Quantitative Analysis of Finance and Accounting, 13, 2015, pp. 201-223 [with Lutz Kruschwitz, Andreas Löffler and Daniela Lorenz]
Comparative analysis of different forms of increased taxation of bonus payments, Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung, 66, 2014, pp. 212 - 241, available at Link [with Fabian Meißner and Georg Schneider]
The disclosure of interest rate effects in the subsequent measurement of provisions, Die Betriebswirtschaft, 72, 2012, pp. 255-268 [with Stefan Wielenberg]
Valuation uncertainties in the measurement of fair value in accordance with IFRS 13 - On the further discussion on the explanation of quantitative effects of Level 3 input parameters in the notes, Die Wirtschaftsprüfung, 65, 2012, pp. 1146 - 1158 [with Maximilian Rzepka]
Expected permanent increases in the going concern value of long-term foreign currency liabilities, Steuer und Wirtschaft, 90, 2011, p. 92 - 99, [with Maximilian Rzepka]
The valuation of customer-oriented intangible assets in the context of IFRS 3, Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung, 10, 2010. p. 297 - 306 [with Maximilian Rzepka]
A Simple Accounting-based Valuation Model for the Debt Tax Shield, Business Research, 3, 2010, pp. 37 - 47
Payment obligations, balance sheet debt and DCF theory, Die Wirtschaftsprüfung, 63, 2010, pp. 474 - 480 [with Lutz Kruschwitz and Andreas Löffler]
Expected permanent impairment of listed shares, Steuer und Wirtschaft, 88, 2009, p. 372 - 375 [with Stefan Wielenberg]
On the relevance of the book value of debt in company valuation, Die Betriebswirtschaft, 69, 2009, pp. 427 - 437
Company valuation with a cash flow-oriented balance sheet policy, Zeitschrift für Betriebswirtschaft, 78, 2008, pp. 1165 - 1182
Trade and tax law accounting of emission rights, Steuer und Wirtschaft, 86, 2007, p. 251 - 259 [with Björn Redeker and Stefan Wielenberg]
Current policy contributions
How does the ECB balance sheet? -A commentary on the balance sheet expansion of the European Central Bank, oekonomenstimme.org from 13.01.2015 [with Frank Westermann]
Abridged version of this article published in Frankfurter Allgemeine Zeitung from 12.01.2015
Book reviews
Review of Braun, Eduard (2014) Finance Behind the Veil of Money: An Austrian Theory of Financial Markets, Liberty.me, Belleville, St. Michael, Betriebliche Forschung und Praxis, 68, 209.
Other publications
Passivierungsgrundsätze und Discounted Cashflow-Verfahren, Diskussionsbeiträge des Fachbereichs Business Administration and Economics der Freien Universität Berlin Nr. 2006/6 (Betriebswirtschaftliche Reihe), 2006 [with Andreas Löffler and Lutz Kruschwitz]
Buchwertorientierte Finanzierungspolitik in der Unternehmensbewertung, Discussion Papers of the Faculty of Business Administration and Economics, University of Bielefeld, No. 552, 2006
Die Bestimmung des Fortführungswerts in der Unternehmensbewertung mit Hilfe des Residualgewinnsmodells, Discussion Papers of the Faculty of Business Administration and Economics, Bielefeld University, No. 532, 2005
Subsequent valuation of goodwill from a measurement or information content perspective, Discussion Papers of the Faculty of Business Administration and Economics, Bielefeld University, No. 518, 2004
Working papers
Depreciation and Impairment: a Tradeoff in a Stewardship Setting [with Stefan Wielenberg]
The impact of asymmetric income taxation on managerial compensation [with Fabian Meißner and Georg Schneider]
