HOCHSCHULE REUTLINGEN
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Prof. Dr. Michel Charifzadeh

Business Administration, particularly Financial and Management Accounting

+49 7121 271 3053

michel.charifzadeh@reutlingen-university.de

Building 5, Room 113

By appointment

  • Contact person of the Schmalenbach-Gesellschaft für Betriebswirtschaft e.V. (Schmalenbach Business Management Society) at ESB Business School

  • International financial accounting
  • Management accounting & control
  • Performance measurement and management
  • Value-based management
  • International financial management
  • Company valuation / mergers & acquisitions

  • Value-based Management
  • Supply Chain Management Accounting
  • International Financial Reporting (IFRS)
  • Sustainability Reporting

  • 1993 – 1999 Studied economic sciences and business administration at Ludwig-Maximilian-University Munich, University of Hohenheim, Stuttgart and Högskola i Halmstad (Sweden)
  • 1999 – 2002 Academic assistant at the European Business School (EBS)
  • 2002 Doctorate (Dr. rer. pol.)
  • 2002 – 2006 Project Director Corporate Finance, Mergers & Acquisitions (M&A), Siemens AG, Munich
  • 2006 – 2011 Professor of Finance and Accounting, IUBH School of Business and Management, Bonn
  • 2008 – 2011 Dean of Studies Master International Management, IUBH School of Business and Management, Bonn
  • 2008 – 2011 Head of Department, Business Administration and Economics, IUBH School of Business and Management, Bonn
  • 2011 Appointed professor of "Business Administration, with focus on Financial and Management Accounting" at Reutlingen University
  • Since 2012 Programme Director of BSc International Business

  • Hansen, S., Charifzadeh, M., & Herberger, T.  (2023). The impact of IFRS 9 on the cyclicality of loan loss provisions. Journal of Corporate Accounting & Finance, Vol., No. ahead of print. https://doi.org/10.1002/jcaf.22669
  • Hübner, F., Herberger, T., Charifzadeh, M. (2023). Determinants of customer recovery in retail banking—lessons from a German banking case study. Journal of Financial Services Marketing. Vol., No. ahead of print.
    https://doi.org/10.1057/s41264-023-00224-w
  • Dreesmann, S., Herberger, T., Charifzadeh, M. (2023). The Commitment of Traders (CoT) Report as a Trading Signal? Short-Term Price Reversals and Market Efficiency in the US-Futures Market.International Journal of Financial Markets and Derivatives. Vol. 9, Nos.1/2, S. 76-113. https://doi.org/10.1504/IJFMD.2023.129093
  • Leukhardt, L., Charifzadeh, M., Diefenbach, F. (2022). Does integrated reporting quality matter to capital markets? Empirical evidence from voluntary adopters. Corporate Social Responsibility and Environmental Management. Vol. 29, No. 5, S. 1482-1494. https://doi.org/10.1002/csr.2285
  • Wiedra, J., Charifzadeh, M., Herberger, T. (2022). Working Capital Management in der Corona Pandemie – Die Supply-Chain-Finanzierung am Beispiel der Automobilbranche; in: Herberger, T. (Hrsg.) Digitale Transformation und Nachhaltigkeit in der globalen Finanzwirtschaft, Baden-Baden: Nomos 2021, S. 383-406. https://doi.org/10.5771/9783748928812-383
  • Hübner, F., Herberger, T., Charifzadeh, M. (2022). Die Rolle des Kundenrückgewinnungsmanagments im Kontext eines nachhaltigen Relationship Marketings im Retail-Banking; in: Herberger, T. (Hrsg.) Digitale Transformation und Nachhaltigkeit in der globalen Finanzwirtschaft, Baden-Baden: Nomos 2021, S. 237-277. https://doi.org/10.5771/9783748928812-237
  • Wiedra, J., Charifzadeh, M., Herberger, T. (2022). Supply-Chain-Finanzierung in Krisensituationen. Controlling & Management Review. Vol. 66, No. 4, p. 42-46. https://doi.org/10.1007/s12176-022-0467-0
  • Leukhardt, L., Charifzadeh, M., Diefenbach, F. (2022). Does integrated reporting quality matter to capital markets? Empirical evidence from voluntary adopters. Corporate Social Responsibility and Environmental Management. Vol. ahead of print, No. ahead of print.
    https://doi.org/10.1002/csr.2285
  • Kostin, K.B., Runge, P., Charifzadeh, M. (2022). An Analysis and Comparison of Multi-Factor Asset Pricing Model Performance during Pandemic Situations in Developed and Emerging Markets. Mathematics. Vol. 10, No. 1, 142. https://doi.org/10.3390/math10010142
  • Charifzadeh, M., Herberger, T., Högerle, B., Ferencz, M. (2021). Working Capital Management und dessen Rolle als Instrument zur Rentabilitäts- und Unternehmenswertsteuerung: Eine empirische Untersuchung über deutsche Blue Chips. Die Unternehmung, 75. Jg., Nr. 4, S. 576 – 592. https://doi.org/10.5771/0042-059X-2021-4-576
  • Herberger, T., Ruh, C., Charifzadeh, M. (2021). Initial Coin Offerings (ICOs) als Instrumente der Unternehmensfinanzierung und deren Einordnung in die bestehende finanzwirtschaftliche Taxonomie; in: Herberger, T. (Hrsg.) Transformation in den Wirtschaftswissenschaften – Festschrift zum Abschied von Herrn Univ.-Prof. (em.) Dr. Manfred Röber, Andrássy Universität Budapest, Baden-Baden: Nomos 2021, S. 51-65.
  • Ruh, C., Charifzadeh, M. & Herberger, T.A. (2021). Die Welt der Token und deren rechtliche Einordnung. Wirtschaftswissenschaftliches Studium (WiSt). 50. Jg., Nr. 5, S. 10 – 15. https://doi.org/10.15358/0340-1650-2021-5-10
  • Wang, J., Charifzadeh, M., & Herberger, T. A. (2020). Do Chinese M&A activities create shareholder value in the short run? Evidence from Chinese-German cross-border takeovers. Corporate Law & Governance Review. Vol. 2 No. 2, 33-46. doi.org/10.22495/clgrv2i2p3
  • Ruh, C., Charifzadeh, M. & Herberger, T.A. (2020). Bilanzierung von Initial Coin Offerings (ICO) nach IFRS aus Sicht des Emittenten. Die Wirtschaftsprüfung (WPg), 73. Jg, Nr. 20, S. 1237-1245.
  • Högerle, B., Charifzadeh, M., Ferencz, M., & Kostin, K.B. (2020). The development of working capital management and its impact on profitability and shareholder value: evidence from Germany. Strategic Management, Vol. 25, No. 2, S. 27-39. www.ef.uns.ac.rs/sm/archive/2020-2/04-SM2020-2.pdf
  • Taschner, A. / Charifzadeh, M. (2020). Management accounting in supply chains – what we know and what we teach, in: Journal of Accounting & Organizational Change. https://doi.org/10.1108/JAOC-01-2019-0001
  • Taschner, A. / Charifzadeh, M. (2020): Management Accounting in Supply Chains, Heidelberg: Springer. https://doi.org/10.1007/978-3-658-28597-5
  • Wahl, A., Charifzadeh, M. und F. Diefenbach, F. (2020). Voluntary Adopters of Integrated Reporting – Evidence on Forecast Accuracy and Firm Value, in: Business Strategy and the Environment, S. 1-15. https://doi.org/10.1002/bse.2519
  • Miss, S., Charifzadeh, M. und T.A. Herberger (2020). Revisiting the monday effect: a replication study for the German stock market, in: Management Review Quarterly, Vol. 70, Nr. 2, S. 257-273. https://doi.org/10.1007/s11301-019-00167-4
  • Behrendt, N., Charifzadeh, M. und T. Herberger (2019). Rechnungslegungspraxis gemeinnütziger Vereine – Bedarf es eigener Regelungen? Eine empirische Untersuchung, in: Die Wirtschaftsprüfung (WPg), Nr. 10, 2019, S. 556 – 561.
  • Charifzadeh, M. / Taschner, A. (2017). Management Accounting and Control - Tools and Concepts in a Central European Context, Weinheim: Wiley-VCH

  • Taschner, A. / Charifzadeh, M. (2016): Management and Cost Accounting - Tools and Concepts in a Central European Context, Weinheim: Wiley-VCH

  • Taschner A., Charifzadeh, M. (2015). Supply Chain Reporting, in: ControllingWiki, Internationaler Controller Verein eV., 2015, unter:  http://www.controlling-wiki.com/de/index.php/Supply_Chain_Reporting

  • Taschner A., Charifzadeh, M. (2014). „Landkarte“ des Supply Chain Controllings – Überblick zu Aufgaben, Instrumenten und Herausforderungen, in: Gleich/Klein (Hrsg.): Controlling-Berater, Supply Chain-/Logistik-Controlling, Band 31, 2014, S. 21 - 38. 

  • Charifzadeh, M. (2014). Lean Production im wertorientierten Working Capital Management, in: Forschungsmagazin RRi, Ausgabe 2014, S. 22-24.

  • Barzen, E.T., Charifzadeh, M. (2013): Zur Transparenz von Kapitalkosten in DAX30-Unternehmen, in: Der Betrieb, Nr. 38, 66. Jg., 2013, S. 2099-2103.

  • Charifzadeh, M., Taschner, A., Bettache, A. (2013). Werttreiber Lean Production, in: Controlling & Management Review, Nr. 2, 2013, S. 48-57.

  • Charifzadeh, M. (2002). Corporate Restructuring. Ein wertorientiertes Entscheidungsmodell, Lohmar/Köln 2002.

  • Achleitner, A.K., Charifzadeh, M. (2001). Corporate Restructuring, in: Investor Relations am Neuen Markt, hrsg. von A.-K. Achleitner und A. Bassen, Stuttgart 2001, S. 753-769.

  • Achleitner, A.K., Charifzadeh, M. (2000). Stiftungen in Deutschland – Reformbestrebungen in der Rechnungslegung (mit A.-K. Achleitner), in: Der Schweizer Treuhänder, Nr. 1-2/2000, S. 111-117.

Peer-reviewed:

  • Leukhardt, L., Charifzadeh, M., Diefenbach, F. (2022). Does integrated reporting quality matter to capital markets? Empirical evidence from voluntary adopters. Corporate Social Responsibility and Environmental Management. Vol. 29, No. 5, S. 1482-1494. https://doi.org/10.1002/csr.2285
  • Kostin, K.B., Runge, P., Charifzadeh, M. (2022). An Analysis and Comparison of Multi-Factor Asset Pricing Model Performance during Pandemic Situations in Developed and Emerging Markets. Mathematics. Vol. 10, No. 1, 142. https://doi.org/10.3390/math10010142
  • Charifzadeh, M., Herberger, T., Högerle, B., Ferencz, M. (2021). Working Capital Management und dessen Rolle als Instrument zur Rentabilitäts- und Unternehmenswertsteuerung: Eine empirische Untersuchung über deutsche Blue Chips. Die Unternehmung, 75. Jg., Nr. 4, S. 576 – 592. https://doi.org/10.5771/0042-059X-2021-4-576
  • Wang, J., Charifzadeh, M., & Herberger, T. A. (2020). Do Chinese M&A activities create shareholder value in the short run? Evidence from Chinese-German cross-border takeovers. Corporate Law & Governance Review. Vol. 2 No. 2, S. 33-46. https://doi.org/10.22495/clgrv2i2p3
  • Ruh, C., Charifzadeh, M. & Herberger, T.A. (2020). Bilanzierung von Initial Coin Offerings (ICO) nach IFRS aus Sicht des Emittenten. Die Wirtschaftsprüfung (WPg). 73. Jg, Nr. 20, S. 1237-1245.
  • Taschner A., Charifzadeh, M. (2020). Management accounting in supply chains – what we know and what we teach. Journal of Accounting and Organizational Change. Vol. 16, No. 3, S. 369-399. https://doi.org/10.1108/JAOC-01-2019-0001.
  • Högerle, B., Charifzadeh, M., Ferencz, M., & Kostin, K.B. (2020). The development of working capital management and its impact on profitability and shareholder value: evidence from Germany. Strategic Management, Vol. 25, No. 2, S. 27-39. http://www.ef.uns.ac.rs/sm/archive/2020-2/04-SM2020-2.pdf
  • Wahl, A., Charifzadeh, M. & Diefenbach, F. (2020). Voluntary Adopters of Integrated Reporting – Evidence on Forecast Accuracy and Firm Value. Business Strategy and the Environment. Vol. 29, No. 6, S. 2542-2556. https://doi.org/10.1002/bse.2519
  • Miss, S., Charifzadeh, M. & Herberger, T.A. (2020). Revisiting the monday effect: a replication study for the German stock market. Management Review Quarterly. Vol. 70, No. 2, S. 257-273. https://doi.org/10.1007/s11301-019-00167-4
  • Behrendt, N., Charifzadeh, M. & Herberger, T.A. (2019). Rechnungslegungspraxis gemeinnütziger Vereine – Bedarf es eigener Regelungen? Eine empirische Untersuchung. Die Wirtschaftsprüfung (WPg). 72. Jg., Nr. 10, S. 556 – 561.

Books:

  • Taschner A., Charifzadeh, M. (2020). Management Accounting in Supply Chains, Wiesbaden: Springer-Gabler 2020.
  • Charifzadeh, M., Taschner A. (2017). Management Accounting and Control - Tools and Concepts in a Central European Context, Weinheim: Wiley-VCH 2017.
  • Taschner A., Charifzadeh, M. (2016). Management and Cost Accounting - Tools and Concepts in a Central European Context, Weinheim: Wiley-VCH 2016.