Christoph Sextroh

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.

Recent publications

• Analyst coverage overlaps and interfirm information spillovers
  Martens, T. & Sextroh, C. J., Sep 2021, In: Journal of Accounting Research. 59, 4, p. 1425-1480

• Simultaneous Information Releases and Capital Market Feedback
  Ahçi, M., Martens, T. & Sextroh, C. J., 2021, (Unpublished).

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

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

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  de Kok, T., Sextroh, C. & van Pelt, V., 2019, (Unpublished) Tilburg.

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  Sextroh, C. & Wutzler, J., 2019, (Unpublished).

• Constructing Accounting as a Public Policy Issue: The Framing of Fair Value Accounting during the Global Financial Crisis of 2007–09
  Becker, K., Daske, H. & Sextroh, C., 30 Dec 2017, (Unpublished).

• Report on the 3rd Dutch Accounting Research Conference
  Dierynck, B. & Sextroh, C., Sep 2017, In: Maandblad voor Accountancy en Bedrijfseconomie. 91, September/October, p. 315-316

• Fair value-related information in analysts’ decision processes: Evidence from the financial crisis
  Bischof, J., Daske, H. & Sextroh, C., 10 Apr 2014, In: Journal of Business Finance & Accounting. 41, 3-4, p. 363-400