Dr. Sebastian Firk

Dr. Sebastian Firk, University of Groningen

Kurzbiografie

2006 - 2010Bachelorstudiengang in Betriebswirtschaftslehre, RWTH Aachen
2008Auslandstudium an der Universitat Autònoma de Barcelona (UAB)
2008 - 2013Ausgewählte studienbegleitende Tätigkeiten:

  • Praktikant bei Thunip Holdings, Peking
  • Werkstudent bei Deriva GmbH Financial IT and Consulting, Göttingen
  • Praktikant bei AHK Shanghai, Shanghai
  • Praktikant bei Volkswagen AG, Wolfsburg
2010 - 2013Masterstudiengang in Unternehmensführung, Georg-August-Universität Göttingen (Master of Science)
2013 - 2016Wissenschaftlicher Mitarbeiter an der Professur für Management und Controlling
2017Forschungsaufenthalt an der Vrije Universiteit Amsterdam (VU) an der Faculty of Economics and Business Administration im Bereich Accounting
2017 - 2019Wissenschaftlicher Assistent und Habilitand an der Professur für Management und Controlling
2019Associate Professor in "Accounting" an der Universität Groningen


Interessenschwerpunkte

  • The CFO's role in organizations
  • Digital transformation of the finance function
  • Strategic capital market communication
  • Value-based management systems


Betreute Lehrveranstaltungen

  • "Unternehmenssteuerung im digitalen Zeitalter"
  • "Management Accounting"


Publikationen (peer-reviewed)

  • Firk, S.; Schmidt, T.; Wolff, M. (2019): Exploring Value-Based Management Sophistication: The Role of Potential Economic Benefits and Institutional Influence, in: Contemporary Accounting Research, Vol. 36, No. 1, pp. 418-450
    *AOM Best Paper proceedings 2015
  • Firk, S.; Schmidt, T.; Wolff, M. (2018): CFO emphasis on value-based management: Performance implications and the challenge of CFO succession, in: Management Accounting Research, forthcoming
    *AOM Best Paper proceedings 2016
  • Firk, S.; Maybuechen, F.; Oehmichen, J.; Wolff, M. (2018): Value-based Management and Merger & Acquisition Returns: A Multi-level Contingency Model, in: European Accounting Review, forthcoming
  • Hildebrandt, B.; Hanelt, A.; Firk, S (2018): Sharing Yet Caring - Mitigating Moral Hazard in Access-Based Consumption through IS-Enabled Value Co-Capturing with Consumers, in: Business & Information Systems Engineering, Vol. 60, No.3, pp. 227-241
  • Firk, S.; Schrapp, S.; Wolff, M. (2016): Drivers of value creation - The role of value-based management and underlying institutions, in: Management Accounting Research, Vol. 33, No. 4, pp. 42-60
  • Hildebrandt, B.; Hanelt, A.; Firk, S.; Kolbe, L. (2015): Entering the Digital Era - The Impact of Digital Technology-related M&As on Business Model Innovations of Automobile OEMs, in: Proceedings of the 36th International Conference on Information Systems (ICIS 2015)
    *Best Paper Nominee


Publikationen (praxisorientiert)

  • Firk, S.; Holst, M.; Wolff, M.(2020). Clawback-Klauseln als strategisches Handicap? Untersuchung der Wirkung von Clawback-Klauseln auf die strategische Ausrichtung von Unternehmen
  • Firk, S.; Hennig, J.; Wolff, M. (2019): “Das Wertschaffungspotenzial von Earnings Conference Calls”, in: GoingPublic, Vol. Juni, pp.38-39
  • Firk, S.; Holst, M.; Wolff, M. (2019): Clawback-Regelungen: Ein zweischneidiges Schwert, in: Controlling - Zeitschrift für erfolgsorientierte Unternehmenssteuerung, Vol. 31, No. 2, pp. 34-40
  • Firk, S.; Wolff, M. (2018): Wertorientierung kann sich lohnen, in: Controlling & Management Review, Vol. 62, No. 4, pp. 52-57
  • Firk, S.; Schmidt, T.; Wolff, M. (2016): Wertorientierte Unternehmenssteuerung in der Praxis, in: Handbuch Controlling, hrsg. v. W. Becker und P. Ulrich


Konferenzbeiträge

  • 2019 - Jahrestagung der American Accounting Association (AAA), San Francisco (USA) - "Investor reactions to abnormal tone and the role of manager-specific linguistic context factors” (Firk, S.; Hennig J.; Wolff, M.)
  • 2019 - ERMAC 2019 Summer School and Research Conference, Wien (Österreich) - “Just wait and see? How to manage impressions around M&As” (Firk, S.; Hennig J.)
  • 2019 - Jahrestagung des Verbands der Hochschullehrer für Betriebswirtschaft (VHB), Rostock (Deutschland) - “Does the market value strategic career backgrounds of CFOs?” (Firk, S.; Spogat, D.; Verbeeten, F.; Wolff, M.)
  • 2018 - 11th Conference on New Directions in Management Accounting, Brüssel, (Belgien) - "Does the market value strategic backgrounds of CFOs" (Firk, S.; Spogat, D.; Verbeeten, F.; Wolff, M.)
  • 2018 - Accounting Research Seminar of the Copenhagen Business School (CBS), Kopenhagen (Dänemark) - "Does the market value strategic backgrounds of CFOs" (Firk, S.; Spogat, D.; Verbeeten, F.; Wolff, M.)
  • 2018 - Accounting Research Seminar of the Universities of Bern and Fribourg, Fribourg (Schweiz) - "The Dark Side of Clawbacks: Clawback Provisions and a Firm’s Strategic Repertoire" (Firk, S.; Holst, M.; Wolff, M..)
  • 2018 - Jahrestagung der Academy of Management (AoM), Chicago (USA) - "CFO career prospect and M&A returns - An analysis of the S&P 500 (Firk, S.; Richter, S.)
  • 2018 - Jahrestagung der Academy of Management (AoM), Chicago (USA) - "Market reactions to appointments of CFOs with strategic backgrounds" (Firk, S.; Spogat, D.; Verbeeten, F.; Wolff, M.)
  • 2018 - Jahrestagung der American Accounting Association (AAA), Washington (USA) - "The interplay of CFOs and CEOs with regard to investment efficiency - A regulatory perspective" (Detzen, N.; Firk, S., Wolff, M.)
  • 2018 - Jahrestagung der American Accounting Association (AAA), Washington (USA) - "Market reactions to appointments of CFOs with strategic backgrounds" (Firk, S.; Spogat, D.; Verbeeten, F.; Wolff, M.)
  • 2018 - Jahrestagung der European Accounting Association (EAA), Mailand (Italien) - "What drives sophisticated environmental performance measurement systems? An empirical investigation of antecedents and its outcomes" (Coskun, H.; Firk, S.; Wolff, M.)
  • 2018 - Jahrestagung der European Accounting Association (EAA), Mailand (Italien) - "Market reactions to appointments of CFOs with strategic backgrounds" (Firk, S.; Spogat, D.; Verbeeten, F.; Wolff, M.)
  • 2018 - Jahrestagung der European Accounting Association (EAA), Mailand (Italien) - "CFO career prospect and M&A returns - An analysis of the S&P 500 (Firk, S.; Richter, S.)
  • 2018 - Jahrestagung der European Accounting Association (EAA), Mailand (Italien) - "The interplay of CFOs and CEOs with regard to investment efficiency - A regulatory perspective" (Detzen, N.; Firk, S., Wolff, M.)
  • 2018 - Jahrestagung des Verbands der Hochschullehrer für Betriebswirtschaft (VHB), Magdeburg (Deutschland) - "Does value-based management support managerial decision-making? - An analysis of divestiture decisions" (Firk, S.; Richter, S.; Wolff, M.)
  • 2018 - Jahrestagung des Verbands der Hochschullehrer für Betriebswirtschaft (VHB), Magdeburg (Deutschland) - "Balanced Information composition in conference calls and the cost of capital" (Firk, S.; Hennig, J.; Wolff, M.)
  • 2018 - Accounting Research Seminar of the University of Groningen, Groningen (Niederlande) - "The interplay of CFOs and CEOs with regard to investment efficiency - A regulatory perspective" (Detzen, N.; Firk, S., Wolff, M.)
  • 2018 - Jahrestagung für Management Accounting Research (ACMAR), Vallendar (Deutschland) - "CFO career prospect and M&A - An analysis of the S&P 500" (Firk, S.; Richter, S.; Wolff, M.)
  • 2018 - Jahrestagung für Management Accounting Research (ACMAR), Vallendar (Deutschland) - "The interplay of CFOs and CEOs with regard to investment efficiency - A regulatory perspective" (Detzen, N.; Firk, S., Wolff, M.)
  • 2017 - Jahrestagung der American Accounting Association (AAA), San Diego (USA) - "Value-based management's promise to support managerial decision making - An analysis of divestiture decisions" (Firk, S.; Richter, S.; Wolff, M.)
  • 2017 - Jahrestagung der American Accounting Association (AAA), San Diego (USA) - "Information provision in conference calls and the cost of capital: An analyst-based perspective" (Firk, S.; Hennig, J.; Wolff, M.)
  • 2017 - Jahrestagung der Academy of Management (AoM), Atlanta (USA) - "What drives CSR sophistication? The role of intra- and extra-organizational pressure" (Coskun, H.; Firk, S.)
  • 2017 - Jahrestagung der Academy of Management (AoM), Atlanta (USA) - "Value-based management's promise to support managerial decision making - An analysis of divestiture decisions" (Firk, S.; Richter, S.; Wolff, M.)
  • 2017 - ERMAC 2017 Summer School, Wien (Östereich) - "The good and the bad cop? A regulatory focus perspective on the CFO-CEO relation" (Firk, S., Kruse, N.; Wolff; M.)
  • 2017 - Jahrestagung der European Accounting Association (EAA), Valencia (Spanien) - "Value-based management's promise to support managerial decision making - An analysis of divestiture decisions" (Firk, S.; Richter, S.; Wolff, M.)
  • 2017 - Jahrestagung der European Accounting Association (EAA), Valencia (Spanien) - "Information provision in conference calls and the cost of capital: An analyst-based perspective" (Firk, S.; Hennig, J.; Wolff, M.)
  • 2017 - Jahrestagung für Management Accounting Research (ACMAR), Vallendar (Deutschland) - Value-based management's promise to support managerial decision making - An analysis of divestiture decisions (Firk, S.; Richter, S.; Wolff, M.)
  • 2017 - Seminar des Amsterdam Research Centers in Accounting (ARCA), Amsterdam (Niederlande) - Exploring Value-Based Management Sophistication - The Role of Organizational Demand in Different Institutional Environments (Firk, S.; Schmidt, T.; Wolff, M.)
  • 2016 - Jahrestagung der American Accounting Association (AAA), New York (USA) - Think before you speak - The effect of conference call style on the cost of equity capital (Firk, S.; Hennig, J.; Wolff, M.)
  • 2016 - Jahrestagung der American Accounting Association (AAA), New York (USA) - Transforming promise into reality - Antecedents and performance implications of CFO commitment to Value-based Management (Firk, S.; Schmidt, T.; Wolff, M.)
  • 2016 - Jahrestagung der Academy of Management (AoM), Anaheim (USA) - Think before you speak - The effect of conference call style on the cost of equity capital" (Firk, S.; Hennig, J.; Wolff, M.)
  • 2016 - Jahrestagung der Academy of Management (AoM), Anaheim (USA) - Transforming promise into reality - Antecedents and performance implications of CFO commitment to Value-based Management (Firk, S.; Schmidt, T.; Wolff, M.)
  • 2016 - Jahrestagung der Academy of Management (AoM), Anaheim (USA) - Value-Based Management and M&A Decisions: A Multi-Level Contingency Model (Firk, S.; Maybuechen, F.; Wolff, M.)
  • 2016 - Doctoral Symposium der Accounting & Finance Association of Australia and New Zealand (AFAANZ), Gold Coast (Australien)* - Transforming promise into reality - Antecedents and perfromance implications of CFO commitment to Value-based Management (Firk, S.; Schmidt, T.; Wolff, M.)
  • 2016 - Jahrestagung der European Accounting Association (EAA), Maastricht (Niederlande) - Transforming promise into reality - Antecedents and perfromance implications of CFO commitment to Value-based Management (Firk, S.; Schmidt, T.; Wolff, M.)
  • 2016 - Doktorandenkolloquium der European Accounting Association (EAA), Maastricht (Niederlande) - Value-Based Management and M&A Decisions: A Multi-Level Contingency Model (Firk, S.; Maybuechen, F.; Wolff, M.)
  • 2015 - International Conference on Information Systems (ICIS), Forth Worth (USA) - Entering the Digital Era - The Impact of Digital Technology-related M&As on Business Model Innovations of Automobile OEMs (Hildebrandt, B.; Hanelt, A.; Firk, S.; Kolbe, L.)
  • 2015 - Jahrestagung der Academy of Management (AoM), Vancouver (Kanada) - Value-based Management Sophistication in Europe - Organizational fit under institutional differences (Firk, S.; Schmidt, T.; Wolff, M.)
  • 2015 - Jahrestagung des Verbands der Hochschullehrer für Betriebswirtschaft (VHB), Wien (Österreich) - When does Value Based Management pay off? - M&A decisions in the light of internal and external agency conflicts (Firk, S.; Maybuechen, F.; Wolff, M.)
  • 2015 - Jahrestagung der European Accounting Association (EAA), Glasgow (Schottland) - Value-based Management Sophistication in Europe - Organizational fit under institutional differences" (Firk, S.; Schmidt, T.; Wolff, M.)
  • 2014 - Jahrestagung der Academy of Management (AoM), Philadelphia (USA) - Performance effects of value-based managements systems under institutional complexity(Firk, S.; Schrapp, S.; Wolff, M.)
  • 2014 - Jahrestagung des Verbands der Hochschullehrer für Betriebswirtschaft (VHB), Leipzig - Performance effects of value-based managements systems under institutional complexity (Firk, S.; Schrapp, S.; Wolff, M.)
  • 2014 - Jahrestagung der European Management Association (EURAM), Valencia (Spanien) - Drivers of value creation - The role of value-based management and underlying institutions (Firk, S.; Schrapp, S.; Wolff, M.)
  • * Ausgewählter Vertreter der EAA