Roland Königsgruber

Roland Königsgruber

Roland Königsgruber, Professor of Finance and Accounting, FAIRR Research Centre, SKEMA Business School - University Côte d'Azur, France
  • Articles: 5

Corporate political connections: how do they affect corporate transparency?

Government interacts with private businesses in a number of ways: it regulates them, it taxes them but it also purchases goods and services from them and it provides financial help to them – which in particular in times of pandemic can be substantial. There is hence clearly an incentive for firms to establish close connections to politicians. What are the economic effects of such connections? And how do they affect corporate transparency?

Judgment rather than memorization of rules: How to dispel misconceptions about accounting

Since the mid-2000s, corporate financial reporting in many countries around the world is regulated by International Financial Reporting Standards (IFRS). This means teaching an international set of standards to an international audience. Interviewing practitioners and leading academics allows me to demonstrate the diversity of practice hidden behind the homogeneity of the rules and the need for judgment.