Curriculum Vitae (As of 01/2021) Associate Professor Dr

Curriculum Vitae (as of 01/2021) Associate Professor Dr. Daniel Reimsbach

Department of Economics and Business Economics, Nijmegen School of Management, Radboud University Postal address: P.O. Box 9108, 6500 HK Nijmegen Email: [email protected]

ACADEMIC EMPLOYMENTS

Since 2021 Associate Professor of Accounting Department of Economics and Business Economics, Nijmegen School of Management, Radboud University.

2016-2020 Assistant Professor of Accounting (tenured since 10/2018) Department of Economics and Business Economics, Nijmegen School of Management, Radboud University.

2013 – 2016 Assistant Professor of Accounting and Auditing University of Dusseldorf, Germany

2014 – 2015 Interim Chair of Risk Management and Accounting (25%) University of Hohenheim (Stuttgart), Germany since 2010 Lecturer in various Executive MBA programs Dusseldorf Business School Health Care Academy Dusseldorf

2011 – 2013 Senior lecturer in the Department of Finance & Investment University of Dusseldorf, Germany; Department headed by Prof. Dr. R. Schirmeister

2005 – 2011 Ph.D. student and research associate University of Dusseldorf, Germany; Department headed by Prof. Dr. R. Schirmeister

ACADEMIC EDUCATION

05/2015 Habilitation in Business Administration (post-doctoral degree) “Essays on Accounting and Capital Markets: Experimental and conceptional studies on investor reaction to accounting and CSR information”; University of Dusseldorf, Germany

2011 Doctorate in Business Administration (Ph.D.) „Intangible Assets in Corporate Reporting” University of Dusseldorf, Germany

2005 Diploma in business administration, (Dipl.-Kfm.) Majors in accounting, auditing, and finance University of Dusseldorf, Germany

1 Daniel Reimsbach [email protected]

RESEARCH GRANTS

2019-2021 German Federal Ministry of Education and Research (BMBF) Affiliated partner in the project „Climate Reporting as Instrument for CO2 Reduction (CRed)” (with 6 partners: University of Hamburg; University of Duesseldorf, University of Kassel; Forum Sustainable Investments e.V.; WWF Germany)

2017-2019 Jackstädt-Foundation Fellowship Research grant for the project „The effects of mandatory versus voluntary carbon disclosure: Seeking evidence from archival and experimental research (with 2 partners: University of Hohenheim; University of Hamburg)

2014 Graduate School „Competitiveness of Young Enterprises“ (WEJU) funded by the Jürgen Manchot Foundation (For ten researchers in the faculty of business economics at HHU Duesseldorf)

2010-2016 Konrad Henkel Foundation Personal Travel grants

HONORS AND AWARDS

2011 Best Dissertation Award Best dissertation in the Business Department of the University of Dusseldorf 2010

2005 Best Diploma Award Best diploma in the Business Department of the University of Dusseldorf 2005

2005 Best Master Thesis Award Best Master Thesis in the Business Department of the University of Dusseldorf 2005

MEMBERSHIPS

- European Accounting Association (EAA) - American Accounting Association (AAA) - European Finance Association (EFA) - German Academic Association for Business Research (VHB) - Association of University Professors and Lecturers (DHV)

REFEREE ACTIVITIES

- Accounting and Business Research - Journal of Business Ethics - European Accounting Review - Journal of Cleaner Production - Journal of Management Control - Annual Meeting of the German Academic Association for Business Research - Annual Meeting of the European Accounting Association

2 Daniel Reimsbach [email protected]

PUBLICATIONS

EDITORSHIPS REFEREED JOURNALS (INTERNATIONAL)

Non-Financial disclosure and real sustainable change within and beyond organizations: Mechanisms, outcomes and complications; Special Issue of Organization & Environment (forthcoming 2022) with Eccles, R.; Hahn, R.; Wickert, C.

REFEREED JOURNALS (INTERNATIONAL)

PUBLISHED: Political Embeddedness and Firms’ Choices of Earnings Management Strategies in China; Accounting & Finance, 2020 (forthcoming), DOI: 10.1111/acfi.12690; with Wang, Z.; Braam, G.; Wang, J. Bringing Signaling Theory to Intermediated Voluntary Disclosure. Commentary on “Detecting False Accounts in Intermediated Voluntary Disclosure” by Patrick Callery and Jessica Perkins”; Academy of Management Discoveries, 2020, DOI: 10.5465/amd.2020.0015; with Hahn, R. In the eyes of the beholder: Experimental evidence on the contested nature of materiality in sustainability reporting; Organization & Environment, 2020, Vol. 33, Issue 4, pp. 624-651; DOI: 10.1177/1086026619875436 with Hahn, R.; Schiemann, F.; Schmiedchen, E. Legitimation Strategies as Valuable Signals in Non-Financial Reporting? Effects on Investor Decision-Making; Business & Society, 2019; DOI: 10.1177/0007650319872495, with Hahn, R.; Kotzian, P.; Weißenberger, B. Corporate governance and sustainable business conduct: Effects of board monitoring effectiveness and stakeholder engagement on corporate sustainability performance and disclosure choices; Corporate Social Responsibility and Environmental Management, 2019, Vol. 26, Issue 2, pp. 351-366 DOI: 10.1002/csr.1687; with Braam, G., Manning, B Political embeddedness and the diffusion of corporate social responsibility practices in China: A trade-off between financial and CSR performance?; Journal of Cleaner Production, 2018, Vol. 198, pp. 1185-1197. DOI: 10.1016/j.jclepro.2018.07.116; with Braam, G.; Wang, Z. Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investors’ Information Processing; European Accounting Review, 2018, Vol. 27, Issue 3, pp. 559-581, DOI:10.1080/09638180.2016.1273787; with Hahn, R.; Gürtürk, A. Tackling complexity in business and society research: The methodological and thematic potential of factorial surveys and vignette experiments; Business & Society, 2018, Vol. 57, Issue 1, DOI: 10.1177/0007650316645337; with Oll, J.; Hahn, R..; Kotzian, P. The Effects of negative incidents in sustainability reporting on investor's judgments: An experimental study of third-party versus self-disclosure in the realm of sustainable development, Business Strategy and the Environment, 2015, Vol. 24, Issue 4, pp. 217-235, DOI 10.1002/bse.1816; with Hahn, R.

3 Daniel Reimsbach [email protected]

Organizations, climate change, and transparency: Reviewing the literature on carbon disclosure, Organization & Environment (OAE), 2015, Vol. 28, Issue 1, pp. 80-102; DOI: 10.1177/1086026615575542; with Hahn, R; Schiemann, F. Testing versus building accounting theory with experimental research; International Journal of Behavioural Accounting and Finance, 2015, Vol. 5, Issue 1, pp. 82-98, DOI: 10.1504/IJBAF.2015.071050; with Hauschild, B. Modeling Sequential R&D Investments: A Binomial Compound Option Approach, Business Research, 2015, Vol 8, DOI 10.1007/s40685-014-0017-5; with Hauschild, B. Pro Forma Earnings Disclosure: The Effects of Non-GAAP Earnings and Earnings-Before on Investors’ Information Processing, Journal of Business Economics, 2014, Vol 84, pp. 479-515, DOI 10.1007/s11573-013-0688-y. Are we on track with sustainability literacy: A viewpoint on the influence of sustainability and accounting education on future managers’ processing of sustainability information, Journal of Global Responsibility, 2014, Vol. 5, Issue 1, pp. 55-67, DOI 10.1108/JGR-12-2013-0016; with Hahn, R. Corporate venturing: An extended typology, Journal of Management Control (JoMaC), 2014, Vol. 23, Issue. 1, pp. 71-80; with Hauschild, B.

REFEREED JOURNALS (GERMAN)

Intangible assets as drivers of firm´s market value? – Empirical evidence from German DAX 30-companies 1998-2007 (Immaterielles Vermögen als Treiber der Marktwertentwicklung?: Eine empirische Analyse im DAX 30 für den Zeitraum 1998-2007), Betriebswirtschaftliche Forschung und Praxis (BFuP), 2013, Vol. 65, Issue 6, pp. 653-680. "Earnings-before" measures in IFRS financial statements: regulatory debate in the light of the Joint Financial Statement Presentation Project („Earnings-before“-Kennzahlen in IFRS- Abschlüssen: Regulierungsdebatte vor dem Hintergrund des Joint Financial Statement Presentation Project), Die Wirtschaftsprüfung WPg, 2012, Vol. 64, pp. 129-136; with Schirmeister, R. Valuation of Intangibles Assets for Value-oriented Corporate Management, Value Reporting, and Strategic Business Analysis (Bewertung von Intangibles zwischen wertorientierter Unternehmensführung, Value Reporting und strategischer Unternehmensanalyse), Controlling & Management Review, 2012, Vol. 56, Issue 1, pp. 40-46.

PROFESSIONAL JOURNALS

Integrating Income Taxes into the Market Interest Rate Method (Finanzierungsprämissen einer Integration von Ertragsteuern in die Marktzinsmethode) Wirtschaftswissenschaftliches Studium (WiSt), 2014, Vol. 43, Issue 4, pp. 186-193; with Schirmeister, R. Corporate Venturing Activities of Established Companies: Motives and Designs (Corporate Venturing-Aktivitäten etablierter Unternehmen: Motive und Ausgestaltungsformen), Wirtschaftswissenschaftliches Studium (WiSt), 2013, Vol. 42, pp. 394-396; with Hauschild, B.

4 Daniel Reimsbach [email protected]

Disincentives of Performance-based Supervisory Board Remuneration according to the German Corporate Governance Code (Fehlanreize der erfolgsorientierten Aufsichtsratvergütung nach DCGK 5.4.6), BetriebsBerater, 2011, Vol. 66, Issue 15, pp. 940- 944. The capitalization rate in determining fair value of intangible assets: WACC versus WARA (Der Kapitalisierungszins bei der Fair Value-Ermittlung von immateriellen Vermögenswerten: WACC versus WARA), KoR – Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung, 2011, Vol. 11, Issue 5, pp. 230-235. Weighted Average Cost of Capital: WARA, Controlling – Zeitschrift für erfolgsorientierte Unternehmenssteuerung, 2011, Vol. 23, Issue 7, pp. 399-400.

BOOK CHAPTERS

Basics of Investment Planning and Analysis (Grundlagen der Investitionsplanung und Investitionsrechnung), in: Schweitzer, M.; Baumeister, A. (2015): Basics of Business Administration (Allgemeine Betriebswirtschaftslehre), 11th edt.; with Schirmeister, R. EBIT Measures in Corporate Reporting (EBIT-Kennzahlen in der Unternehmenspublizität), in: Seicht, G. (edt.): Jahrbuch für Controlling und Rechnungswesen 2011, Wien 2011, pp. 245- 264; with Schirmeister, R. Evaluation of Intangible Assets in Business Analysis (Bewertung des immateriellen Vermögens in der Unternehmensanalyse), in: Seicht, G. (edt.): Jahrbuch für Controlling und Rechnungswesen 2010, Wien 2010, pp. 269-289; with Schirmeister, R. Customer Profitability (Kundenrentabilität), in: Seicht, G. (edt.): Jahrbuch für Controlling und Rechnungswesen 2006, Wien 2006, pp. 97-114; with Schirmeister, R.

BOOKS

Intangible Assets in Corporate Reporting (Immaterielles Vermögen in der Unternehmensanalyse: Bewertungsmethodik und Entscheidungsrelevanz), Wiesbaden 2011. (also: dissertation thesis, Heinrich-Heine-University Dusseldorf 2010) Business Angels as a Success Factor of University Spin-Offs (Business Angels als Erfolgsfaktor universitärer Ausgründungen: Eine empirische Analyse), Dusseldorf University Series – Volume 12, Dusseldorf 2009; with Langewisch, V. Brand Valuation: Measurement, Management and Control of Product Brands (Investitionsrechnerische Markenbewertung: Messung, Steuerung und Kontrolle von Produktmarken), Dusseldorf University Series – Volume 8, Dusseldorf 2005. (also: master thesis, Heinrich-Heine-University Dusseldorf 2005)

EDITORSHIPS

Then Bergh, F.R.; Reimsbach, D. (2016) (Eds.): Entwicklungen und Perspektiven des Finanz- und Rechnungswesens: Festschrift zum 65. Geburtstag von Prof. Dr. Raimund Schirmeister (Developments and Perspectives in Finance and Accounting: Festschrift for the 65th birthday of Prof. Dr. Raimund Schirmeister), Lohmar 2016.

5 Daniel Reimsbach [email protected]

CONFERENCE PRESENTATIONS

(1) Firms’ Political Embeddedness and Corporate Reporting Quality in China, European Accounting Association (EAA) Annual Meeting, Paphos, 2019.

(2) Political embeddedness and Corporate Social Responsibility Reporting in China: A trade- off between financial and CSR performance, European Accounting Association (EAA) Annual Meeting, Milano, 2018.

(3) What explains the “dormant” stage of management ideas: The case of integrated reporting, European Accounting Association (EAA) Annual Meeting, Milano, 2018.

(4) Corporate governance and sustainable business conduct: Effects of board strength and stakeholder engagement on corporate sustainability performance and disclosure, European Accounting Association (EAA) Annual Meeting, Milano, 2018.

(5) When does sustainability matter? An experimental study of non-financial materiality; ENEAR Conference on experimental research in accounting, Leuven 2017.

(6) When does sustainability matter? An experimental study of non-financial materiality; European Accounting Association (EAA) Annual Meeting, Valencia, 2017.

(7) The Power of Words? Effects of Disclosing and Legitimizing Negative Sustainability Incidents on Investor Perception and Decision-Making; European Accounting Association (EAA) Annual Meeting, Valencia, 2017.

(8) Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investors’ Information Processing; European Accounting Association (EAA) Annual Meeting, Maastricht, 2016.

(9) Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investors’ Information Processing; Annual Meeting of the German Academic Association for Business Research (VHB), Munich, 2016.

(10) Integrated Reporting and Assurance of ESG Information – an Experimental Study on Investors’ Information Processing; American Accounting Association (AAA) Annual Meeting, Chicago (USA), 2015.

(11) Integrated Reporting and Assurance of ESG Information – an Experimental Study on Investors’ Information Processing; Financial Reporting and Business Communication Conference, Bristol, 2015.

(12) Carbon disclosure: A systematic review of an emerging field of research; Annual Meeting of the German Academic Association for Business Research (VHB), Vienna, 2015.

(13) Carbon disclosure: A systematic review of an emerging field of research; European Accounting Association (EAA) Annual Meeting, Glasgow, 2015.

(14) Integrated Reporting and Assurance of ESG Information – an Experimental Study on Investors’ Information Processing; Academy of Management (AOM) Annual Meeting, Vancouver (USA), 2015

(15) Testing versus building accounting theory with experimental research: Insights from management research; Southwestern Accounting Association Annual Meeting, Dallas (USA), 2014. (16) Compound Real Option Valuation of Sequential Investments: Enhancing Practical Validity; Southwestern Accounting Association Annual Meeting, Dallas (USA), 2014.

(17) Compound Real Option Valuation of Sequential Investments: Enhancing Practical Validity, Southwestern Finance Association Annual Meeting, Dallas (USA), 2014:

6 Daniel Reimsbach [email protected]

(18) The effects of Integrated Reporting and Assurance of Sustainability information on investors’ information processing; Academy of Management (AOM) Annual Meeting, Philadelphia (USA), 2014.

(19) Modeling Sequential R&D Investments: A Binomial Compound Option Approach; Annual Meeting of the German Academic Association for Business Research (VHB), Leipzig, 2014.

(20) Carbon disclosure: A systematic review of an emerging field of research; European Accounting Association (EAA) Annual Meeting, Tallinn, 2014.

(21) Testing versus building accounting theory with experimental research: Insights from research on pro forma earnings disclosure; American Accounting Association (AAA) Annual Meeting, Anaheim, 2013. (22) Compound Real Option Valuation of Sequential Investments: Enhancing Practical Validity; American Accounting Association (AAA) Annual Meeting, Anaheim, 2013.

(23) Investors’ judgments of negative incidents in non-financial reporting: An experimental study of third-party versus self-disclosure; Academy of Management (AOM) Annual Meeting, Orlando (USA), 2013.

(24) Investors’ judgments of negative incidents in non-financial reporting: An experimental study of third-party versus self-disclosure; European Accounting Association (EAA) Annual Meeting, Paris, 2013.

(25) Are we on track with sustainability literacy: A viewpoint on the influence of sustainability and accounting education on future managers’ processing of sustainability information; Annual Meeting of the German Academic Association for Business Research (VHB), Wurzburg, 2013.

(26) Pro Forma Earnings Disclosure: The Effects of Non-GAAP Earnings and Earnings-Before on Investors’ Information Processing; Annual Meeting of the VHB Accounting Section, Frankfurt, 2013.

(27) Investors’ judgments of negative incidents in sustainability reporting: An experimental study of third-party versus self-disclosure; Annual Meeting of the VHB Sustainability Section, Hamburg 2012.

(28) Modeling Sequential R&D Investments: A Binomial Compound Option Approach; World Finance Conference, Rio de Janeiro (Brazil), 2012.

(29) Investors’ judgments of negative incidents in sustainability reporting: An experimental study of third-party versus self-disclosure; Annual Meeting of the Southwest Academy of Management in New Orleans (USA), 2012.