Thorben Wulff is a PhD candidate at WHU – Otto Beisheim School of Management. His research interest is in the real effects of accounting and taxation, i.e., firm-level decisions such as investment, loan issuance, and employment. Further, he is doing research on the real effects of CSR disclosure and other real-world implications of financial accounting, such as new disclosing regimes under the United Nation’s TCFD initiative. His research has been published in Contemporary Accounting Research.