Personal profile
Curriculum
Academic and professional occupation
- Since September 2016: Ph.D. candidate at Leuphana University of Lüneburg
- June 2014 – August 2016: Working student at KDO Kommunale Datenverarbeitung Oldenburg
- March 2015 – June 2015: Intern at FIDES Treuhand, Bremen
- April 2013 – September 2013: Intern at PricewaterhouseCoopers, Berlin
- August 2012 – September 2012: Intern at NRW.Bank, Düsseldorf
- April 2011 – September 2011: Intern at Federal Ministry for Economic Cooperation and Development, Bonn
Education
- October 2013 – September 2016: Masters program (LL.M.oec.) Business Law and Economic Law, Martin-Luther-University, Halle-Wittenberg
- October 2013 – May 2016: Masters program (M.A.) Business Administration, Economics and Law, Carl-von-Ossietzky-University, Oldenburg
- October 2011 – February 2012: Semester abroad, Katholieke Universiteit Leuven, Belgium
- October 2009 – March 2013: Bachelors program (B.A.) Political and Administrative Science, University of Konstanz
Research interests
Research focus: Book-Tax Differences, Tax Accounting
Keywords
- Management studies
Expertise related to UN Sustainable Development Goals
In 2015, UN member states agreed to 17 global Sustainable Development Goals (SDGs) to end poverty, protect the planet and ensure prosperity for all. This person’s work contributes towards the following SDG(s):
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SDG 12 Responsible Consumption and Production
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Research collaborations from the last five years
Projects
- 1 Finished
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Tax Avoidance, Corporate Governance and Corporate Finance. Agency-theoretical analysis, literature review and empirical investigation
Velte, P. (Project manager, academic) & Kovermann, J. H. (Project manager, academic)
01.09.16 → 12.12.19
Project: Dissertation project
Research output
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EU-Regulierung des öffentlichen Country by Country-Reportings: Teil II: Kritische Analyse zur Fortentwicklung der steuerlichen Berichterstattung
Kovermann, J. H., Velte, P. & Lietz, G., 2022, In: Der Konzern : Zeitschrift für Gesellschaftsrecht, Steuerrecht, Bilanzrecht und Rechnungslegung der verbundenen Unternehmen. 20, 1, p. 1-4 4 p., DK1388867.Research output: Journal contributions › Journal articles › Research
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CSR and tax avoidance: A review of empirical research
Kovermann, J. H. & Velte, P., 01.01.2021, In: Corporate Ownership & Control . 18, 2, p. 20-39 20 p.Research output: Journal contributions › Journal articles › Research › peer-review
Open AccessFile -
EU-Regulierung des öffentlichen Country by Country Reportings: Teil I: Rechtsvergleichende Analyse
Kovermann, J. H., Velte, P. & Lietz, G., 2021, In: Der Konzern : Zeitschrift für Gesellschaftsrecht, Steuerrecht, Bilanzrecht und Rechnungslegung der verbundenen Unternehmen. 19, 12, p. 489-498 10 p., DK1387146.Research output: Journal contributions › Journal articles › Transfer › peer-review
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Entwicklungsperspektiven des öffentlichen Country-by-Country Reportings: Ein Plädoyer für mehr Transparenz in der Steuerberichterstattung?!
Velte, P. & Kovermann, J. H., 2020, Festschrift zum 65. Geburtstag von Dr. Norbert Lüdenbach: Fragestellungen und Perspektiven der Rechnungslegung nach HGB und IFRS. Freiberg, J. (ed.). Herne: Verlag Neue Wirtschaftsbriefe (NWB), Herne/Berlin, p. 387-406 20 p.Research output: Contributions to collected editions/works › Contributions to collected editions/anthologies › Transfer
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Net deferred tax assets and the long-run performance of initial public offerings
Kovermann, J. H. & Velte, P., 08.08.2019, In: Corporate Ownership & Control . 16, 4, p. 111-127 17 p.Research output: Journal contributions › Journal articles › Research › peer-review
Open AccessFile