dr. Christoph Sextroh

Bio

Christoph J. Sextroh conducts research in international financial accounting with a focus on capital market communication (i.e., investor relations, financial intermediaries) and the political economy of accounting regulation. Overall, his research is directed towards understanding the impact of personal relationships, interactive information flows, and the political environment on corporate reporting and the information available to capital market participants. His research has been published in international journals such as the Journal of Accounting Research and the Journal of Business Finance & Accounting.

Sextroh received his Ph.D. in the field of accounting from the Center for Doctoral Studies in Business (CDSB) at the University of Mannheim Graduate School of Economic and Social Sciences (GESS). He was a visiting researcher at London Business School and at the University of Michigan, Ross School of Business.

Expertise

• Empirical Accounting Research
• Capital Market Communication, Financial Analysts and Investor Relations
• FinTech and Sources of Financial Information
• Political Economy of Accounting Standard Setting

Teaching

Christoph Sextroh teaches financial accounting and corporate communication at the master's level as well as financial statement analysis for executives. His prior teaching experience covers master level courses on earnings management, accounting for mergers and acquisitions, and securities valuation.

Courses

• Intermediate Financial Accounting
• Research in Accounting 1 (CentER)
• Research in Accounting 2 (CentER)
• Financial Accounting and Reporting
• Research in Corporate Communication (CentER)
• Accounting: The Language of Business

Recent publications

1. Analyst coverage overlaps and interfirm information spillovers

   Martens, T., & Sextroh, C. J. (2021). Analyst coverage overlaps and interfirm information spillovers. Journal of Accounting Research, 59(4), 1425-1480.

2. Value and momentum from investors' perspective: Evidence from profess…

   Merkle, C., & Sextroh, C. J. (2021). Value and momentum from investors' perspective: Evidence from professionals' risk-ratings. Journal of Empirical Finance, 62, 159-178.

3. Why do politicians intervene in accounting regulation? The role of id…

   Bischof, J., Daske, H., & Sextroh, C. J. (2020). Why do politicians intervene in accounting regulation? The role of ideology and special interests. Journal of Accounting Research, 58(3), 589-642.

4. Are All Readers on the Same Page? - Predicting Variation in Informati…

   de Kok, T., Sextroh, C., & van Pelt, V. (2019). Are All Readers on the Same Page? Predicting Variation in Information Retrieval from Financial Narratives.

5. Speaking with One Voice? Individual Preferences and Managers’ Persona…

   Sextroh, C., & Wutzler, J. (2019). Speaking with One Voice? Individual Preferences and Managers’ Personal Communication Style.