Michael Graßmann

© Philipp Cherubim

Research associate

Name

Mr Dr. Michael Graßmann

Room SCH B334

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Visitor and postal addresses

Visitor and postal addresses

work Tel.

fax Fax

+49 351 463-37712

Office hours:

On appointment

Curriculum vitae

Duties and responsibilities within the chair

• Lecturer for "Anwendungen von SAP im Controlling" for Bachelor students
• Lecturer for "Business Valuation and Value Based Management " for Master students
• Functional, organizational supervision and lecturer of "Cost, Time, and Quality Management" for Master students
• Lecturer for "Integrated Management of Intangible Resources" for Master students
• Introduction to academic working for Bachelor and Master students
• Supervisor for the case study "Case Study: Financial Analyst Report"
• Thesis, seminar paper and project paper supervisor

Research topics

• Voluntary Disclosure
• Integrated Reporting
• Assurance of non-financial information
• Board characteristics and CSR-disclosure

Publications

• Graßmann, M./Fuhrmann, S./Günther, T. (2021): Kostenremanenz in Krisenzeiten - Eine empirische Analyse der Luftverkehrs- und Hotelbranche in der Corona-Krise, Controlling – Zeitschrift für erfolgsorientierte Unternehmensführung, in print (Jourqual 3.0: D)

• Grassmann, M. (2020): The relationship between corporate social responsibility expenditures and firm value: The moderating role of integrated reporting, Journal of Cleaner Production, 285, pp. 124840 (Jourqual 3.0: B)

• Graßmann, M./Janka, M./Fuhrmann, S./Günther, T. (2020): Berichterstattung zu digitalen Innovationen in integrierten Berichten – Eine explorative Inhaltsanalyse
  in: KoR IFRS Kapitalmarktorientierte Rechnungslegung, 10.2020, pp. 433 - 438 (Jourqual 3.0: D)
• Fuhrmann, S./Graßmann, M./Günther, T. (2020): Was leisten Prüfungsberichte in Bezug auf den nicht-finanziellen Teil von integrierten Berichten?, in: Die Wirtschaftsprüfung (WPg) , 9.2020, pp. 479-487 (Jourqual 3.0: C)
• Günther, T./Nagel, D./Fuhrmann, S./Graßmann, M. (2019): Automatisierte Inhaltsanalyse, WISU - Das Wirtschaftsstudium, 12(2019), pp. 1348 - 1353 (Jourqual 3.0: D)
• Grassmann, M./Fuhrmann, S./Guenther, T. (2019): Drivers of the disclosed ‘connectivity of the capitals’: evidence from integrated reports, Sustainability Accounting, Management and Policy Journal, 10(5), pp. 877 - 908 (Jourqual 3.0: C)
• Endrikat, J./Graßmann, M./Eschke, F. (2019): Gremien des Verwaltungsrats
  und ihre Rolle für die CSR-Berichterstattung, in: Controlling & Management Review, 63, pp. 40 - 45 (Jourqual 3.0: D)
• Graßmann, M./Fuhrmann, S./Günther, T. (2018): Externe Kostenremanenzanalyse:
  Praktische Anwendung und Steuerungspotenziale, in: Controlling – Zeitschrift für erfolgsorientierte Unternehmensführung, 30(6), pp. 70 - 71 (Jourqual 3.0: D)
• Graßmann, M./Krannich, T./Günther, T./Günther, E. (2018): Die nichtfinanziellen Erklärungen der DAX30-Unternehmen – Eine empirische Analyse der Berichterstattung über die Umweltbelange nach § 289c Abs. 2 Nr. 1 HGB –
  in: KoR IFRS Kapitalmarktorientierte Rechnungslegung, 10.2018, pp. 431 - 441 (Jourqual 3.0: D)
• Günther, E./Krannich, T./Graßmann, M. (2018). Umwelt. In Kirchhoff Consult AG/Mazars GmbH & Co. KG (Hrsg.), Good Company Ranking 2018. Corporate Social Responsibility-Wettbewerb der DAX30-Unternehmen, pp. 20 - 29. Hamburg
• Fuhrmann, S./Graßmann, M./Günther, T. (2017): Erfordert die Prüfung integrierter Berichte ein Umdenken des Berufsstands? - Eine empirische Diskussion aktueller Berichtspraktiken, in: Die Wirtschaftsprüfung (WPg) , 22.2017, pp. 1303 - 1310 (Jourqual 3.0: C)
• Graßmann, M./Fuhrmann, S./Günther, T. (2017): Potenziale einer externen Kostenremanenzanalyse für das Controlling – Am Beispiel der Luftfahrtindustrie, in: Controlling – Zeitschrift für erfolgsorientierte Unternehmensführung, 29(3), pp. 39 - 47. (Jourqual 3.0: D) Doi: http://dx.doi.org/10.15358/0935-0381-2017-3-39

Speeches/conference presentations

• Guest lecture at the HEC Lausanne (12.11.2020): "Introduction to empirical research projects - Experiences from a research project on integrated reporting" at the chair of Prof. Gaia Melloni
• Speech at the Accounting PhD seminar at the Leuphana University, Luneburg; Germany organized by Professor Patrick Velte and Professor Rainer Lueg (13.12.2019): Value relevance of environmental and social expenditures: Does integrated reporting moderate the quadratic relationship?" (Grassmann)
• Guest lecture at the University of Hohenheim (26.11.2019): "Introduction to empirical research projects - Experiences from a research project on integrated reporting" as part of the Masters course "Advanced Sustainability" of Dr. Jan Endrikat
• Speech at the 23rd EMAN Conference in Prague, Czech Republic (07.11.2019 - 08.11.2019): "Value relevance of environmental and social expenditures:

  Does integrated reporting moderate the quadratic relationship?" (Grassmann) (peer reviewed conference)

• Speech at the 7th Risk Governance Conference in Siegen, Germany (24.10.2019 - 25.10.2019): "Disclosed connectivity of the capitals, assurance (quality) and information asymmetry – An interaction analysis for the case of integrated reporting" (Grassmann/Fuhrmann/Guenther) (peer reviewed conference)
• Speech at the 3rd International Week – University of Zaragoza School of Economics and Business in Zaragoza, Spain (01.04.2019 - 05.04.2019): "Value relevance of environmental and social expenditures – The moderating role of integrated reporting" (Grassmann)
• Speech at the 14th Interdisciplinary Conference on “Intangibles and Intellectual Capital – Value Creation, Integrated Reporting and Governance" in Munich, Germany (20.09.2018 - 21.09.2018): "Drivers of the disclosed ‘connectivity of the capitals’: Evidence from integrated reports" (Grassmann/Fuhrmann/Guenther) (peer reviewed conference)
• Speech at the Quantitative Empirical Accounting Research Seminar in Berlin
  (04.09.2018 - 07.09.2018): "Assurance quality and information asymmetry –

  The unregulated setting of integrated reporting" (Grassmann/Fuhrmann/Guenther)

• Speech at the Annual Congress of the European Accounting Association in Milan, Italy (30.05.2018 - 01.06.2018): "Assurance quality and information asymmetry –

  The unregulated setting of integrated reporting" (Grassmann/Fuhrmann/Guenther) (peer reviewed conference)

• Speech at the Swiss Accounting Research Alpine Camp in Champéry, Switzerland (15.02.2018 - 16.02.2018): "Assurance quality and information asymmetry –

  The unregulated setting of integrated reporting" (Grassmann/Fuhrmann/Guenther) (peer reviewed conference)

• Speech at the Workshop on European Financial Reporting (EUFIN) in Florence, Italy (31.08.2017 - 01.09.2017): "Discretionary disclosure decisions on integrated thinking: Evidence from integrated reports of Forbes Global 2000 companies" (Grassmann/Fuhrmann/Guenther) (peer reviewed conference)
• Participation at the 6th Lindau Meeting on Economic Sciences (Lindau Nobel laureates meeting) in Lindau (Bodensee) (22.08.2017 - 27.08.2017)
• Presentation at the 1st ICV-Barcamps of the International Controlling Association, Title: "Kostenremanenz - Revelution durch Technik", Berlin, 24.06.2017
• Presentation at the 1st Horváth & Partners Doktorandenkolloquium 2017, Title: "Consequences and determinants of integrated reporting", Stuttgart, 22.06.2017
• Presentation of the current disclosure research of the chair at the "Working group Integrated Reporting", together with Prof. Dr. Thomas Guenther, Munich, 09.05.2017

Honors/Awards

• Best Paper Award of the  14th Interdisciplinary Conference on “Intangibles and Intellectual Capital – Value Creation, Integrated Reporting and Governance" in Munich, Germany (20.09.2018 - 21.09.2018) for the manuscript "Drivers of the disclosed ‘connectivity of the capitals’: Evidence from integrated reports" (Grassmann/Fuhrmann/Guenther)
• Best Paper Award of the journal CONTROLLING for the publication "Potenziale einer externen Kostenremanenzanalyse für das Controlling – Am Beispiel der Luftfahrtindustrie"  (Graßmann/Fuhrmann/Günther, 2017, Issue 3, pp. 39 - 47)  
• Victor-Klemperer-Award for outstanding results in the master studies Business Adminstration 2016
• Best graduate award of the Faculty of Business and Economics of TU Dresden for being the best graduate in the master studies Business Adminstration 2015
• Deutschlandstipendium (Scholarship by the German government in cooperation with companies) in the term 2011/12 (supported by Ernst & Young)

• Acceptance to Wiwi-Talents high potential program 2015 Mentoring relation in cooperation with the airport Leipzig/Halle 2015

Committee Work and other Service

• Reviewer for the Sustainability Accounting, Management and Policy Journal
• Member of the German Academic Association for Business Research (Verband der Hochschullehrer für Betriebswirtschaft e. V. (VHB))
• Member of the European Accounting Association (EAA)
• Member of Nexus e.V. - Alumni association of the Faculty of Business and Economics at the TU Dresden
• Sports representitive of the Faculty of Business and Economics of the TU Dresden
• Mentor at Legatum e.V.

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