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Prof. Dr. Axel Kihm

Prof. Dr. Axel Kihm
Prof. Dr. Axel Kihm

Professorship of Business Administration, in particular Financial Accounting

 C1.130
 +49 (0) 621/5203-122

axel.kihm@ 8< SPAM protection, please remove >8 hwg-lu.de

to the course materials in OLAT

Teaching areas

  • Accounting according to HGB and IFRS (Financial Accounting)
  • Consolidated accounting
  • Analysis of annual and consolidated financial statements

Research focus

  • Accounting according to HGB, IFRS and US-GAAP
  • Controlling & Accounting
  • Company valuation
  • Companies in crisis, restructuring, reorganization, insolvency

International

  • Member of the university network ETAP (European Taxation and Accounting in Practice), co-organizer of the annual "European Accountancy Week"
  • Contact person for the Bachelor double degree with the Finnish partner university HAMK

Functions at the university

  • Associate Dean
  • Member of the Senate
  • Member of the faculty council

Professional career

since February 2019Professorship for Business Administration, esp. Financial Accounting, Department of Management, Controlling, HealthCare, Ludwigshafen University of Applied Sciences and Society
since April 2016Professor of Controlling & Accounting, Department of Management, Controlling, HealthCare, Ludwigshafen University of Business and Society
2013 - 2016Professor of Business Administration, in particular Corporate Accounting, Department of Environmental Economics/Environmental Law, Environmental Campus Birkenfeld, Trier University of Applied Sciences
2007 - 2015Vice President Trier University of Applied Sciences
2012Appointment as Certified Valuation Analyst (CVA), IACVA (Seattle, USA)
2002 - 2013Professor of Business Administration, in particular Accounting and Auditing, Faculty of Business Administration, Trier University of Applied Sciences
2005 - 2007Dean, Faculty of Business Administration, Trier University of Applied Sciences
2002 - 2005Sole director, previously chairman of the supervisory board of a small stock corporation
2001Certified Public Accountant (CPA), State of Maine (www.aicpa.org)
1998 - 2002Authorized signatory and manager in the Corporate Restructuring division, KPMG Deutsche Treuhand-Gesellschaft Aktiengesellschaft Wirtschaftsprüfungsgesellschaft, Frankfurt branch (www.kpmg.de)
since 1993Lecturer in Business Administration, Koblenz Academy of Administration and Economics, Koblenz (www.vwa-koblenz.de)
2002 - 2009Lecturer for Taxation, AKAD. Die Privat-Hochschulen GmbH, Stuttgart - state-recognized - (www.akad.de)
1993 - 1998Research assistant at the Chair of Business Administration, in particular Business Taxation of Prof. Dr. Heinz Kußmaul, Saarland University, Saarbrücken (www.bli.uni-saarland.de)
Doctorate (Doctor rerum oeconomicarum)
1987 - 1992Studied industrial engineering in the Department of Social and Economic Sciences at the University of Kaiserslautern (www.uni-kl.de)

Memberships

Expert function

Expert opinions in the field of national and international accounting, company valuation and
(performance and financial) restructuring, reorganization, insolvency

Range of services

Consulting and training in the field of internal and external accounting, business valuation
and (performance and financial) restructuring, reorganization, insolvency

Conference contribution

Conference papers

  • 10.02.2021: HAMK, Freezing Research Seminar 2021, Corona-impact on Business Valuation - Valuation scenarios for a typical German non-financial company using the WACC method


Publications

  • Kihm, Axel; Junker, Andy; Wegener, Wolfgang: Unternehmensbewertung in der (Corona-)Krise?, in: Richter, Lutz; Meyering, Stephan; Sopp, Karina (eds.): Anwendungsorientierte steuerliche Betriebswirtschaftslehre, Rechnungswesen - Steuerarten - Unternehmensstruktur, Festschrift zum 65 Geburtstag von Heinz Kußmaul, Berlin: Erich Schmidt Verlag 2022 pp. 379 - 407
  • Kihm, Axel; Junker, Andy; Wegener, Wolfgang: Scenario-analytical corona effects on company valuation using the WACC method, in: DB 2021, p. 517 - 524
  • Kihm, Axel: § 256 HGB valuation simplification procedure. Bertram, Klaus/Kessler, Harald/Müller, Stefan (ed.). Haufe HGB Accounting Commentary §§ 238-342e HGB. 11th ed. Freiburg i.Br.: Haufe Verlag 2020 p. 683 - 694
  • Kihm, Axel; Kessler, Harald; Leinen, Markus: § 303 Debt consolidation. Bertram, Klaus/Kessler, Harald/Müller, Stefan (ed.). Haufe HGB Accounting Commentary §§ 238-342e HGB. 11th ed. Freiburg i.Br.: Haufe Verlag 2020 pp. 1734 - 1750
  • Kihm, Axel; Kessler, Harald: § 304 Treatment of interim results. Bertram, Klaus/Kessler, Harald/Müller, Stefan (ed.). Haufe HGB Accounting Commentary §§ 238-342e HGB. 11th ed. Freiburg i.Br.: Haufe Verlag 2020 pp. 1751 - 1771
  • Kihm, Axel: § 256 HGB Valuation simplification procedure. Bertram, Klaus (ed.). Haufe HGB Accounting Commentary §§ 238-342e HGB. 6th ed. Freiburg i. Br.: Haufe Verlag 2015 p. 708 - 719
  • Kihm, Axel; Kessler, Harald; Leinen, Markus: § 303 Debt consolidation. Bertram, Klaus (ed.). Haufe HGB Balance Sheet Commentary §§ 238-342e HGB. 6th ed. Freiburg i. Br.: Haufe Verlag 2015 p. 1723 - 1738
  • Kihm, Axel; Kessler, Harald: § 304 Treatment of interim results. Bertram, Klaus (ed.). Haufe HGB Accounting Commentary §§ 238-342e HGB. 6th ed. Freiburg i. Br.: Haufe Verlag 2015 p. 1739 - 1758
  • Kihm, Axel: § 256 HGB Valuation simplification procedure. Bertram, Klaus (ed.). Haufe HGB Balance Sheet Commentary §§ 238-342e HGB. 3rd ed. Freiburg Br.: Haufe Lexware 2012 p. 671 - 682
  • Kihm, Axel: § 303 HGB Debt consolidation. Bertram, Klaus (ed.). Haufe HGB Balance Sheet Commentary §§ 238-342e HGB. 3rd ed. Freiburg Br.: Haufe Lexware 2012 p. 1601 - 1617
  • Kihm, Axel: § 304 HGB Treatment of interim results. Bertram, Klaus (ed.). Haufe HGB Accounting Commentary §§ 238-342e HGB. 3rd ed. Freiburg: Haufe Lexware 2012 p. 1619 - 1638
  • Kihm, Axel: § 256 HGB Valuation simplification procedure. Bertram, Klaus (ed.). Haufe HGB Balance Sheet Commentary : [§§ 238 -342e HGB]. 2nd ed. Freiburg i.Br.: Haufe-Lexware 2010 p. 741 - 753
  • Kihm, Axel; Kessler, Harald; Leinen, Michael: § 303 HGB Debt consolidation. Bertram, Klaus (ed.). Haufe HGB Balance Sheet Commentary : [§§ 238 - 342e HGB]. 2nd ed. Freiburg i.Br.: Haufe-Lexware 2010 p. 1723 - 1739
  • Kihm, Axel; Kessler, Harald: § 304 HGB Treatment of interim results. Bertram, Klaus (ed.). Haufe HGB Commentary : [§§ 238 - 342e HGB]. 2nd ed. Freiburg i.Br.: Haufe-Lexware 2010 p. 1741 - 1760
  • Kihm, Axel: § 256 HGB Valuation simplification procedure. Bertram, Klaus (ed.). Haufe HGB Commentary : [§§ 238 - 342e HGB]. 1st ed. Freiburg i.Br.: Haufe 2009 p. 760 - 773
  • Kessler, Harald; Kihm, Axel; Leinen, Markus§ 303 HGB Debt consolidation. Bertram, Klaus (ed.). Haufe HGB Commentary : [§§ 238 - 342e HGB]. 1st ed. Freiburg i.Br. [et al:] Haufe 2009 pp. 1769 - 1786
  • Kessler, Harald; Kihm, Axel§ 304 HGB Treatment of interim results. Bertram, Klaus (ed.). Haufe HGB Commentary : [§§ 238 - 342e HGB]. 1st ed. Freiburg i.Br.: Haufe 2009 p. 1787 - 1808
  • Kessler, Harald; Kihm, Axel; Leinen, Markus: § 305 HGB Consolidation of income and expenses. Bertram, Klaus (ed.). Haufe HGB Commentary : [§§ 238 - 342e HGB]. 1st ed. Freiburg i.Br.: Haufe 2009 p. 1809 - 1815
  • Blöse, Jochen ; Kihm, Axel: Corporate crises: Ursachen - Sanierungskonzepte - Krisenvorsorge - Steuern, Berlin: Schmidt 2006 327 p.
  • Kihm, Axel: The taxation of German international companies: Steuerbelastungsvergleich und -analyse grenzüberschreitender Unternehmensstrukturen am Beispiel des Auslandsstandortes Luxemburg. Stuttgart: Schäffer-Poeschel 1999 593 p. (Schriften zur Bilanz- und Steuerlehre ; 29)
  • Kußmaul, Heinz; Kihm, Axel: Die Bewertung von Pensionsrückstellungen in Deutschland, Österreich und Luxemburg sowie nach IAS und US-GAAP. Küting, Karlheinz (ed.). International Accounting: Festschrift for Professor Dr. Claus-Peter Weber on his 60th birthday. Stuttgart: Schäffer-Poeschel 1999 pp. 123 - 155
  • Kihm, Axel: Keyword "Pensionsrückstellungen, Internationale Bewertungsverfahren"; Busse von Colbe, Walther (ed.). Dictionary of accounting. Handbook of accounting and auditing, revenue, financial, investment and cost accounting. 4th ed. Munich/Vienna. 1998 S. 538 - 543
  • Kihm, Axel; Kußmaul, Heinz: Vergleich der Bewertung von Pensionsrückstellungen nach deutschem und österreichischem Recht sowie nach IAS 19. Seicht, Gerhard (ed.). Yearbook for Controlling and Accounting '97. Vienna: Orac 1997 p. 371 - 414

Editorships

  • Blöse, Jochen/Kihm, Axel (Eds.): Corporate crises: Causes - Restructuring concepts - Crisis prevention - Taxes, Berlin 2006
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