Controlling
Büro / Office 3.53
Dr. Sebastian Fleer
Assistent / PostDocWirtschaftswissenschaftliche Fakultät / WWZ
Controlling
Assistent / PostDoc
Peter Merian-Weg 6
4052
Basel
Schweiz
Current position
I am a Postdoc at the Faculty of Business and Economics at the University of Basel, Switzerland.
Fields of interest
- Disclosure Theory
- Rational Inattention
- Financial Intermediation
Research
My research addresses the intersection of managerial and financial accounting. Using theoretical economic modeling, I study how the corporate information environment affects managerial decision-making. Policy implications must be considered carefully as changes to the corporate information environment result in real effects. My research addresses the following questions:
- How does the mandatory disclosure of forward-looking information affect financial intermediation?
- How should expected credit loss impairment rules be designed optimally?
- What are the consequences of increased disclosure regulation on bank managers' propensity to disclose forward-looking information voluntarily?
- How does information aggregation affect disclosure informativeness if managers are subject to rational inattention?
- How does investor inattention affect managers' investment behavior, earnings management, and corporate transparency?
Work in Progress
- How Mandatory Disclosure of Forward-Looking Information Affects Financial Intermediation
- Optimal Expected Credit Loss Impairment Rules
- The Interplay of Mandatory and Voluntary Disclosure in Financial Intermediation (with Sabine Böckem)
- Reliability-Relevance Trade-offs With an Attention-Constrained Manager (with Ulrich Schäfer)
- Investor Inattention, Reporting Bias, Investment and Manager's Optimal Choice of Investor Disclosure Processing Cost
Education
- Ph.D., University of Basel, Since 2021. Department of Management Accounting
- M.Sc., University of Basel, 2016. Business and Economics, Major Finance, Controlling and Banking
- B.Sc., University of Siegen, 2014. Business Administration
Teaching
- Teaching Assistant, Managerial Accounting, Master
- Teaching Assistant, Performance Measurement and Management Incentives, Master
- Supervisor, Seminar Finance, Controlling and Banking, Master