Expertise center

Corporate Reporting, Finance & Tax

Our mission

The ambition of the Nyenrode Center for Corporate Reporting, Finance & Tax is to bring together students/participants, faculty, and the business community to demonstrate leadership and to contribute to increasing and valorizing scientific knowledge in the field of external financial and non-financial reporting, finance and taxation. In this context, we provide education and conduct research with a continuous exchange between science and practice within the three areas of expertise. In all of this, we always have the objective - Serving society by shaping responsible leaders - and the L.E.S. values of Nyenrode - Leadership, Enterpreneurship, Stewardship - in mind.

Within the Center for Corporate Reporting, Finance & Tax we distinguish the following disciplines:

Financial reporting
Non-financial reporting & Integrated reporting
Corporate finance
Entrepreneurial finance
Economics
Fiscal law
Tax assurance

Our activities

The center is leading in providing education, with core groups focused on external reporting, financing, general economics and tax law within the accountancy programs. The core groups are responsible for the curriculum and examinations. In total, approximately 200 lecturers and examiners are associated with the core groups.

In addition, the center provides the core subjects within the controlling programs and the Tax Law Master and leads the Financial Management track (FM) within the full-time MSc Management program. The center is also involved in the wide range of Executive education in the field of finance, reporting and taxation.

We provide the following core subjects and disciplines:

Asset Management
Corporate Finance
General Economics
External Reporting
Financial Accounting
Financial Accounting Theory
Accountable Aspects of Financial Accounting
Accountable Aspects of Management Accounting
Tax Law (VPB, OB, LB, IB)
International Money & Finance
Strategic Finance
Risk & Financing
Tax Assurance
Soft Skills Leadership, Entrepreneurship & Stewardship
Different subjects for scientific research.

Our research

The objective of the Center for Corporate Reporting, Finance & Tax is to conduct (international) up-to-date and relevant research with a continuous exchange with practice within the three disciplines. The social debate and the agenda of (international) regulators largely determine the choices of the themes.

Research themes

The research covers the following main themes:

1. External reporting

Financial reporting, non-financial reporting and integrated reporting.

2. International financial markets

Research into the functioning of financial markets and the impact of financial innovation on economic developments.

3. European monetary and financial integration.

Research into the optimal integration of national economies, so that economic growth and prosperity are stimulated.

4. Sustainable Finance

Research aimed at measuring sustainability and the impact on the return of financial instruments.

5. Tax Law

The central research theme is ‘Ondernemend Nederland’: the tax treatment of businesses. Sub-themes include:

Ethics, tax avoidance and transparency
Tax Assurance & Tax Accounting
Rights and obligations of the business community, tax advisers and tax authorities
Investment property and owner-occupied property in the various tax resources
The Netherlands as a place of business for companies

Mandating company reporting won’t enhance transparency

Research | July 3 2024

The EU’s Directive 2014/95/EU requires large companies to disclose non-financial information related to environmental, social, and governance (ESG) matters in their annual reports. However, a recent study from Nyenrode Business University found that simply mandating reporting won’t guarantee enhanced transparency. In fact, the Directive's flexibility and weak enforcement make it less effective, and more costly, for companies that are not motivated to share detailed information.

Mandating company reporting won’t enhance transparency

Research | July 3 2024

Mandating company reporting won’t enhance transparency

Research | July 3 2024

“The accountancy degree program requires integration and differentiation”

February 29 2024

Long gone are the days when accountancy was solely about financial reporting. Themes such as sustainability, fraud detection and cybersecurity are also coming to the fore. This requires adjustments in the degree program, as Prof. Dr. Ruud Vergoossen RA asserted on Feb. 29 in his emeritus speech.

Dr. Willem Schramade appointed as Professor of Finance

Education | October 3 2023

Dr. Willem Schramade has been appointed as Professor of Finance at Nyenrode Business University as of October 1, 2023. Schramade is part of the Nyenrode Faculty Expertise Center Corporate Reporting, Finance & Tax.

‘Sustainability reporting is not sustainable’

Research | June 23 2023

The way companies report on sustainability is not sustainable, states Professor of Corporate Reporting Michael Erkens in his inaugural lecture. “We need to work globally towards a unified framework for sustainability reporting, so that we can better compare companies' sustainability performance and efforts.”

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