SoSe 23: Master's programmes
Finance, Accounting, and Taxation
0334f_MA120-
Behavioral Economics
0171dB1.9learning objectives:
Students learn to explain models that depict how economic behavior relates to different psychological factors. They also learn how to integrate their knowledge of behavioral economics into the study of organizations and markets. Students gain an understanding of how to investigate economic issues in different areas of application using empirical and experimental methods.
course content:
Introduction to behavioral economic approaches, social and reference-dependent preferences, time preferences and self-control problems, selected examples of practical applications.
language of instruction:
close
German/English
workload
180 hours (6 ECTS)
duration / frequency
one semester / irregular-
10122901
Lecture
Behavioral Economics (V) (Peter Mohr)
Schedule: Mo 08:00-10:00 (Class starts on: 2023-04-17)
Location: Hs 106 Hörsaal (Garystr. 21)
-
10122910
Proseminar
Behavioral Economics (S) (Tim-Fabian Schulz van Endert)
Schedule: Mo 12:00-14:00, zusätzliche Termine siehe LV-Details (Class starts on: 2023-04-19)
Location: Mo Hs 106 Hörsaal (Garystr. 21), Mi Hs 105 Hörsaal (Garystr. 21)
-
10122901
Lecture
-
Einführung in die Ökonometrie (Introduction to Econometrics)
0171dB2.1learning objectives:
Students learn to quantify and verify economic behavioral equations using statistical methods and observational data. They learn to describe and apply the basic methods of regression analysis including testing parameters. Through a trained understanding of econometric models, they can also identify the effects of deviating or violating models on estimates and regression parameter tests and develop appropriate strategic solutions. By including a practical computational exercise, students learn to perform regression analyses by themselves and interpret the results appropriately. Another important objective is to use student diversity as a resource and make a conscious effort to include it in the students’ daily life.
course content:
Fundamental methods of econometrics, for example: The classical linear regression model, parameter estimation with the least squares method, confidence ranges and parameter tests, modeling structural breaks and season, heteroscedasticity, and autocorrelation of residuals.
language of instruction:
close
German / English
workload
180 hours (6 ECTS)
duration / frequency
one semester / irregular-
10121201
Lecture
Introduction to Econometrics (V) (Dieter Nautz)
Schedule: Mo 10:00-12:00 (Class starts on: 2023-04-17)
Location: Hs 105 Hörsaal (Garystr. 21)
-
10121226
Methods Tutorial
Introduction to Econometrics (Ü1) (Lea Wolf)
Schedule: Di 10:00-12:00 (Class starts on: 2023-04-18)
Location: Hs 107 Hörsaal (Garystr. 21)
-
10121202
Practice seminar
Introduction to Econometrics (Ü2) (Lea Wolf)
Schedule: Mi 08:00-10:00, Mi 10:00-12:00, Do 10:00-12:00, Do 12:00-14:00 (Class starts on: 2023-04-19)
Location: K 006b PC-Pool 2 (Garystr. 21)
-
10121201
Lecture
-
Finanzwissenschaftliche Steuerlehre (Economics of Taxation)
0171dB3.6learning objectives:
Students gain a basic understanding of the economics of taxation. They learn how to interpret and apply theoretical analyses of the impact of taxes on economic behavior. In addition, they learn to evaluate changes in behavior from a normative perspective. They develop their ability to articulate the extent to which alternative taxation concepts influence the welfare costs of taxation.
course content:
Basic concepts of taxation and tax theory; overview of tax types and scope of taxation in Germany; tax effects; welfare analysis.
language of instruction:
close
German / English
workload
180 hours (6 ECTS)
duration / frequency
one semester / irregular-
10121101
Lecture
Economics of Taxation (V) (Tim Lohse)
Schedule: Do 10:00-12:00 (Class starts on: 2023-04-20)
Location: Hs 104a Hörsaal (Garystr. 21)
-
10121126
Methods Tutorial
Economics of Taxation (Ü) (Cara Nadler)
Schedule: Di 14:00-16:00 (Class starts on: 2023-04-25)
Location: Hs 107 Hörsaal (Garystr. 21)
-
10121101
Lecture
-
Optimal Taxation
0353cA1.4learning objectives:
Students will have a deeper understanding of how taxes work and of the conflicting objectives of taxation within which national and international tax policy takes place. They are in possession of the tax-theoretical methodological tools to be able to participate in tax-theoretical and tax-policy discourses in a qualified manner, to assess tax-policy proposals or to develop such proposals.
course content:
Economic foundations of taxation, such as optimal tax theory, tax incidence analysis, additional burden of taxation, tax design and tax reform, trade-off between efficiency and distribution, theory of taxation of externalities.
language of instruction:
close
English
workload
180 hours (6 ECTS)
duration / frequency
one semester / every other semester-
10173501
Lecture
Optimal Taxation (V) (Ulrich Schneider, Giacomo Corneo)
Schedule: Mo 16:00-18:00 (Class starts on: 2023-04-17)
Location: Mo Hs 104 Hörsaal (Garystr. 21)
-
10173502
Practice seminar
Optimal Taxation (Ü) (Ulrich Schneider)
Schedule: Do 14:00-16:00 (Class starts on: 2023-04-27)
Location: Hs 102 Hörsaal (Garystr. 21)
-
10173501
Lecture
-
International Public Economics
0353cA1.5learning objectives:
Students are familiar with the economic analysis of tax policy decisions in the context of open economies, national and international institutions, internationally operating firms and internationally mobile factors of production. They are able to apply different economic methods and models to various fiscal policy issues, in particular with regard to European integration, globalization issues, strategic aspects of tax competition and trade policy, and to derive fiscal policy recommendations from them. They can identify international tax conflicts, analyze their impact and develop reform options.
course content:
Fiscal models of international interdependence of economies, including federalism, strategic aspects of taxation with respect to tax competition, tax coordination and tax harmonization, economics of international negotiations, international aspects of consumption and factor income taxation, customs and trade policy issues, international aspects of resource taxation, international public goods.
language of instruction:
close
English
workload
180 hours (6 ECTS)
duration / frequency
one semester / every other semester-
10173601
Lecture
International Public Economics (V) (Kai Andreas Konrad)
Schedule: Mo 10:00-14:00 (Class starts on: 2023-04-17)
Location: Hs 104a Hörsaal (Garystr. 21)
-
10173602
Practice seminar
International Public Economics (Ü) (Tom Günther)
Schedule: Di 16:00-18:00, Mi 14:00-16:00 (Class starts on: 2023-04-18)
Location: Di Hs 102 Hörsaal (Garystr. 21), Di Hs 103 Hörsaal (Garystr. 21), Di Hs 108 Hörsaal (Garystr. 21), Mi Hs 102 Hörsaal (Garystr. 21), Mi Hs 108 Hörsaal (Garystr. 21)
-
10173601
Lecture
-
Advanced Seminar in Finance
0334fA2.1-
10150415
Advanced seminar
Seminar in Finance (S) (András Löffler)
Schedule: Termine siehe LV-Details (Class starts on: 2023-04-18)
Location: 013 Seminarraum UG (Thielallee 73)
-
10150415
Advanced seminar
-
Advanced Seminar in Managerial Accounting
0334fA2.3-
10152015
Advanced seminar
Seminar in Managerial Accounting (S) (Jochen Bigus)
Schedule: Do 08:00-11:00 (Class starts on: 2023-04-20)
Location: Hs 106 Hörsaal (Garystr. 21)
-
10153015
Advanced seminar
Seminar in Managerial Accounting (S) (Aline Grahn)
Schedule: Termine siehe LV-Details (Class starts on: 2023-04-05)
Location: 013 Seminarraum UG (Thielallee 73)
-
10152015
Advanced seminar
-
Advanced Seminar in Tax Accouting
0334fA2.4-
10150315
Advanced seminar
Seminar in Tax Accounting (S): Empirical Tax Research (Jochen Hundsdoerfer, Carla Pöschel)
Schedule: Di 10:00-12:30 (Class starts on: 2023-04-18)
Location: 013 Seminarraum UG (Thielallee 73)
-
10150515
Advanced seminar
Seminar in Tax Accounting (S): Taxation and Tax Law (Jochen Hundsdoerfer)
Schedule: -
Location: keine Angabe
-
10150315
Advanced seminar
-
Discounted Cash Flow Methods
0334fA4.1-
10152308
Advanced Lecture Course
Discounted Cash Flow Methods (V) (András Löffler)
Schedule: Do 13:00-14:00 (Class starts on: 2023-04-20)
Location: Hs 103 Hörsaal (Garystr. 21)
-
10152306
Seminar-style instruction
Discounted Cash Flow Methods (SU) (András Löffler)
Schedule: Do 14:00-16:00 (Class starts on: 2023-04-20)
Location: Hs 103 Hörsaal (Garystr. 21)
-
10152308
Advanced Lecture Course
-
Accounting of Financial Instruments
0334fA5.5-
10152501
Lecture
Accounting of Financial Instruments (V) (Julia Füssel)
Schedule: Mi 08:00-10:00, zusätzliche Termine siehe LV-Details (Class starts on: 2023-04-19)
Location: 010 Seminarraum UG (Thielallee 73)
-
10152506
Seminar-style instruction
Accounting of Financial Instruments (SU) (Julia Füssel)
Schedule: Mi 10:00-12:00 (Class starts on: 2023-04-19)
Location: 010 Seminarraum UG (Thielallee 73)
-
10152501
Lecture
-
International Business Tax Planning
0334fA7.2-
10150101
Lecture
National and International Business Taxation (V) (Arne Schnitger)
Schedule: Mi 14:00-16:00 (Class starts on: 2023-04-19)
Location: Hs 108a Hörsaal (Garystr. 21)
-
10150106
Seminar-style instruction
International Business Tax Planning (SU) (Jochen Hundsdoerfer)
Schedule: Mi 16:00-18:00 (Class starts on: 2023-04-19)
Location: Hs 108a Hörsaal (Garystr. 21)
-
10150101
Lecture
-
VAT and Tax Analytics
0334fA7.5-
10151708
Advanced Lecture Course
Tax Analytics (V) (Roberta Grottini)
Schedule: Fr Sa 09:00-13:00, zusätzliche Termine siehe LV-Details (Class starts on: 2023-06-01)
Location: Do Hs 108a Hörsaal (Garystr. 21), Präsenzlehre: PwC
-
10151706
Seminar-style instruction
Tax Analytics (SU) (Roberta Grottini)
Schedule: Fr Sa 13:00-18:00, zusätzliche Termine siehe LV-Details (Class starts on: 2023-06-01)
Location: Do Hs 108a Hörsaal (Garystr. 21), Präsenzlehre: PwC
-
10151708
Advanced Lecture Course
-
Reorganization and Bankruptcy Law
0334fA8.1-
10150001
Lecture
Reorganization and Insolvency Law (V) (Florian Brügel, Henning Mordhorst)
Schedule: Fr 11:00-13:00 (Class starts on: 2023-04-21)
Location: Hs 104a Hörsaal (Garystr. 21)
-
10150006
Seminar-style instruction
Reorganization and Insolvency Law (SU) (Florian Brügel, Henning Mordhorst)
Schedule: Fr 13:00-15:00 (Class starts on: 2023-04-21)
Location: Hs 104a Hörsaal (Garystr. 21)
-
10150001
Lecture
-
-
International Financial Reporting 0334fA1.1
-
Performance Measurement and Incentives 0334fA1.2
-
Tax Effects 0334fA1.3
-
Research Methods in FACTS 0334fA1.4
-
Valuation of Derivatives 0334fA1.5
-
Capital Market Theory 0334fA1.6
-
Government and Allocation 0171dA1.4
-
Einführung in die Mikroökonometrie (Introduction to Microeconometrics) 0171dB2.4
-
Microeconomic Analysis 0258eA1.1
-
Economics of the Welfare State 0353cA1.2
-
Advanced Seminar in Financial Accounting and Auditing 0334fA2.2
-
Corporate Law 0334fA3.1
-
General Tax Law 0334fA3.2
-
Business and Environmental Offenses in Criminal Law 0334fA3.3
-
Accounting Tax Law and Corporate Tax Law 0334fA3.4
-
The German Constitution (Grundgesetz) - References to European Law and Public International Law 0334fA3.5
-
Brownian Motion in the Theory of Finance 0334fA4.2
-
Special Topics in Finance 0334fA4.3
-
Applied Topics in Finance 0334fA4.4
-
International Financial Reporting (for international students) 0334fA5.1
-
Auditing 0334fA5.2
-
Financial Audits in Practice 0334fA5.3
-
Accounting-Based Stock Valuation 0334fA5.4
-
Applied Topics in Accounting and Auditing 0334fA5.6
-
Special Topics in Financial Accounting and Auditing 0334fA5.7
-
Performance Measurement and Incentives (for international students) 0334fA6.1
-
Rational Decision-Making in Managerial Accounting 0334fA6.2
-
Financial Analysis and Company Valuation 0334fA6.3
-
Applied Topics in Managerial Accounting 0334fA6.4
-
Special Topics in Managerial Accounting 0334fA6.5
-
Tax Effects 0334fA7.1
-
Special Topics in Tax Accounting 0334fA7.3
-
Applied Topics in Business Administration and Taxation 0334fA7.4
-
Tax Planning for Corporate Succession 0334fA7.6
-
Mergers & Acquisitions and Taxes 0334fA7.7
-
Selected Legal Issues 0334fA8.2
-
The Economic Principles of Capital Markets Law 0334fA8.3
-
Econometric Analysis 0258eA1.3
-