Christoph J. Sextroh

What is the role of financial #analysts in financial markets? We document that analysts not only reduce #information #asymmetries between firms and market participants, but also facilitate information flows to the firms they cover: onlinelibrary.wiley.com/doi/full/10.11… 1/

#Corporate #governance scholars: popular sources for 13F filings are incorrectly parsed. Prior finding that "Big-3" don't contribute to common ownership is reversed once correct 13F info is used: Amel-Zadeh, Kasperk & Schmalz. Free data: corporateownershipdata.com

Fantastic overview by @TiesdeKok about how generative #AI may be used in #accounting #research (and beyond). Must read if you work with #textual #analysis methods: papers.ssrn.com/sol3/papers.cf… #accotwitter #econtwitter

Congratulations! This is great news not only for those involved, but for the entire accounting community. #AccoTwitter

Congratulations to our #PhD student Sietse Oostra for winning the #Science #Slam 2023 during @TilburgU #NightUniversity! Sietse discussed the drawbacks of #transparency and #information #dissemination. Well done spreading the word why #accounting research matters! #AccoTwitter

I am baffled by the Federal Reserve's new Bank Term Funding Program. The Fed is lending against par value. This means the Fed is getting into the business of (partly) unsecured lending. Is there a precedent for this? (1/n)

Recording knowledge clips for my #IFRS #accounting class today. It is just so much fun... and having more time in class to discuss cases and dive into some specifics of the standards makes it really worth the effort. Hope students will enjoy it :-) #AccoTwitter #blendedlearning

WORKSHOP - “Modern approaches for processing textual data for research and teaching.” Techniques for programmatically processing textual data using Python. The workshop will consist of two sessions: March 29th & April 12th, 2023 More info: eaa-online.org/events/eaa-nlp… #EngageEAA

Challenges and opportunities abound for the accounting profession as we move towards mandated ESG disclosure. #ESG #Accounting ft.com/content/98324a…

Businesses turn to accountants to assess climate risks accountingtoday.com/news/businesse…

@wu_accounting For another: Questions about transparency and measurement are so fundamental to so many aspects of business and economics that accounting really is much more than financial statements and performance measurement. Students that realise that and will have a lot of opportunities.

@wu_accounting Some food for thought: The FT once suggested that "we are entering an era when balance sheets matter more than protest barricades — and a new breed of activist warrior accountants could be the biggest revolutionaries of all." See ft.com/content/affc10… #AccoTwitter

@joshua_t_white Good point. For sure we can be smarter about advertising our content. I remember a course on group accounting and consolidation titled "Accounting for M&A" to attract more finance- and entrepreneurial-minded students. Worked quite well.

Maybe not that boring after all? Great piece by Michelle Hanlon and Nemit Shroff about the importance of accounting and internal controls. #AccoTwitter #EconTwitter bloomberg.com/opinion/articl…

"Competence greenwashing" is a major risk for the ESG industry. Companies are creating ESG roles, investors are launching ESG products, business schools are introducing ESG courses - on the back of people with little expertise. responsible-investor.com/competence-gre…

@keeve_tanja Thank you so much for participating and presenting your research. Really interesting paper and great presentation!

It was great attending and presenting at the Tilburg Winter Symposium/ Research Camp. Thank you so much for organizing such an amazing event with very inspiring speeches on how we can pave the way to a more sustainable economy.

@cetier1 @econ_martens No, but we plan to publish a written summary/transcript auf each discussion.

Kicking off the Tilburg Winter Symposium and Research Camp 2022… thanks to more than 100 participants from practice and academia for joining us to discuss about #accounting for a #sustainable #economy! #AccoTwitter ⁦@TilburgU_TiSEM⁩

Firm exercise considerable discretion in #accounting for and #disclosure of #crypto holdings. Interesting new working paper from Anderson/Fang/Moon/Shipman: papers.ssrn.com/sol3/papers.cf… #AccoTwitter

Does the simultaneous release of #information affect managers' ability to learn from market #feedback? More about this in our updated working paper on SSRN: papers.ssrn.com/sol3/papers.cf… #AccoTwitter #EconTwitter @IRMagazine @IR_community #IRchat @econ_martens @mstfahci

A great opportunity to discuss about the economics of transparency and secrecy (and, of course, the grey area in between). Thanks @ganglmair and @econ_martens for organizing! #AccoTwitter