Büro / Office 3.53

Dr. Sebastian Fleer
Assistent / PostDoc
Sebastian Fleer
Wirtschaftswissenschaftliche Fakultät / WWZ

Assistent / PostDoc

WWZ / Wirtschaftwissenschaftliche Fakultät
Professur Controlling
Peter Merian-Weg 6
CH-4002 Basel

Tel. +41 61 207 32 54

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


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


  • 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 Assistant, Managerial Accounting, Master
  • Teaching Assistant, Performance Measurement and Management Incentives, Master
  • Supervisor, Seminar Finance, Controlling and Banking, Master