4th CBS Junior Accounting Faculty Conference in New York

CAR's Theresa Wittreich was invited to present her recent research at the 4th CBS Junior Accounting Faculty Conference at Columbia Business School, New York on 3 March. The paper "Can reporting bias aid in corporate decarbonization?" is co-authored with DART PhD student Martin Klösch. The paper develops a model of the manager's disclosure decision and shows that, when financial and nonfinancial underlyings are correlated, reporting bias can increase incentives to invest in decarbonization. The aim of the conference was to bring together young scholars in accounting research to discuss innovative, early-stage research projects in a fruitful discussion environment. The engaged audience, mostly from US and European universities, provided many valuable suggestions for further research, which Theresa greatly appreciated. In January, Theresa Wittreich also presented the paper at the Faculty Research Day of the School of Business, Economics and Social Sciences at the University of Graz and shared insights gained in CAR's research project "Research Project: Non-Financial Reporting: Economics and Real Effects".