Holger Daske

Prof. Dr. Holger Daske is Professor of Accounting & Capital Markets at the University of Mannheim, holding the Chair of General Business Administration, Management Accounting and Empirical Capital Market Research since 2007. Previously, he served as Visiting Scholar and Visiting Assistant Professor of Accounting at the Wharton School, University of Pennsylvania.

Education:

• Ph.D. in Economics, Johann Wolfgang Goethe-University Frankfurt am Main (2005)
• Studies in Economics and Business Administration at University of Konstanz, UMass Amherst, and Goethe University Frankfurt am Main

Daske's research centers on the critical intersection of accounting and finance, with pioneering work on capital market consequences of International Financial Reporting Standards (IFRS) adoption. His scholarship examines how accounting incentives shape financial reporting quality, the political economy of standard-setting, and regulatory impacts on global capital markets. Recent investigations analyze SEC dynamics, political ideology in IFRS adoption, and database coding challenges in compliance monitoring.

Analysis of his 2018-2025 publications reveals a strategic evolution from technical accounting issues (fair value measurement, asset reclassifications) toward institutional and political dimensions of global standard-setting. His current work increasingly addresses regulatory barriers to IFRS adoption in the United States, SEC policymaking, and ideological influences on accounting regulation.

Scientific Awards: No awards documented in source materials.

Daske supervises academic theses and dissertations at the Chair of Accounting & Capital Markets, with research teams exploring empirical capital market questions. While specific grants aren't detailed, his extensive publication record in top journals indicates sustained research funding. The chair actively recruits students for thesis projects and research collaborations.

The Chair of Accounting & Capital Markets maintains an active research team engaged in empirical capital market studies, conference presentations, and collaborative projects examining IFRS implementation, financial reporting quality, and regulatory impacts on capital markets.