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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 2019Professor of Business Administration, esp. Financial Accounting, Department of Management, Controlling, HealthCare, University of Applied Sciences Ludwigshafen
since April 2016Professor of Controlling & Accounting, Department of Management, Controlling, HealthCare, University of Applied Sciences Ludwigshafen
2013 - 2016Professor of Business Administration, esp. Corporate Accounting, Department of Environmental Economics/Environmental Law, Environmental Campus Birkenfeld of Trier University of Applied Sciences
2007 - 2015Vice President Trier University
2012Appointment as Certified Valuation Analyst (CVA), IACVA (Seattle, USA)
2002 - 2013Professor of Business Administration, esp. Accounting and Auditing, Department of Economics, Trier University of Applied Sciences
2005 - 2007Dean, Department of Economics, 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 department, KPMG Deutsche Treuhand-Gesellschaft Aktiengesellschaft Wirtschaftsprüfungsgesellschaft, Frankfurt branch (www.kpmg.de)
since 1993Lecturer for Business Administration, Verwaltungs- und Wirtschafts-Akademie Koblenz, 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, esp. Business Taxation of Prof. Dr. Heinz Kußmaul, Saarland University, Saarbrücken (www.bli.uni-saarland.de)
Doctorate (Doctor rerum oeconomicarum)
1987 - 1992Studies of 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 business valuations using the WACC method, in: DB 2021, pp. 517 - 524
  • Kihm, Axel: § 256 HGB valuation simplification procedure. Bertram, Klaus/Kessler, Harald/Müller, Stefan (eds.). Haufe HGB Balance Sheet Commentary §§ 238-342e HGB. 11th ed. Freiburg i.Br.: Haufe Verlag 2020 pp. 683 - 694.
  • Kihm, Axel; Kessler, Harald; Leinen, Markus: § 303 Debt consolidation. Bertram, Klaus/Kessler, Harald/Müller, Stefan (eds.). Haufe HGB Bilanz-Kommentar §§ 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 (eds.). Haufe HGB Bilanz-Kommentar §§ 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 Balance Sheet Commentary §§ 238-342e HGB. 6th ed. Freiburg i. Br.: Haufe Verlag 2015 pp. 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 pp. 1723 - 1738.
  • Kihm, Axel; Kessler, Harald: § 304 Treatment of interim results. Bertram, Klaus (ed.). Haufe HGB Balance Sheet Commentary §§ 238-342e HGB. 6th ed. Freiburg i. Br.: Haufe Verlag 2015 pp. 1739 - 1758.
  • Kihm, Axel: § 256 HGB valuation simplification procedure. Bertram, Klaus (ed.). Haufe HGB Bilanz-Kommentar §§ 238-342e HGB. 3rd ed. Freiburg Br.: Haufe Lexware 2012 pp. 671 - 682.
  • Kihm, Axel: § 303 HGB Debt consolidation. Bertram, Klaus (ed.). Haufe HGB Bilanz-Kommentar §§ 238-342e HGB. 3rd ed. Freiburg Br.: Haufe Lexware 2012 pp. 1601 - 1617.
  • Kihm, Axel: § 304 HGB treatment of interim results. Bertram, Klaus (ed.). Haufe HGB Bilanz-Kommentar §§ 238-342e HGB. 3rd ed. Freiburg: Haufe Lexware 2012 pp. 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 pp. 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 pp. 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 pp. 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 pp. 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 pp. 1787 - 1808.
  • Kessler, Harald; Kihm, Axel; Leinen, Markus: § 305 HGB consolidation of expenses and income. Bertram, Klaus (ed.). Haufe HGB commentary : [§§ 238 - 342e HGB]. 1st ed. Freiburg i.Br.: Haufe 2009 pp. 1809 - 1815.
  • Blöse, Jochen ; Kihm, Axel: Corporate crises: Causes - Restructuring Concepts - Crisis Prevention - Taxes, Berlin: Schmidt 2006 327 pp.
  • Kihm, Axel: The Taxation of German International Corporations: 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: The valuation of pension provisions in Germany, Austria and Luxembourg and according to IAS and US-GAAP. Küting, Karlheinz (ed.). International Accounting: Festschrift for Professor Dr. Claus-Peter Weber on the occasion of his 60th birthday. Stuttgart: Schäffer-Poeschel 1999 pp. 123 - 155.
  • Kihm, Axel: Keyword "Pensionsrückstellungen, Internationale Bewertungsverfahren"; Busse von Colbe, Walther (ed.). Lexicon 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: Comparison of the valuation of pension provisions under German and Austrian law and IAS 19. Seicht, Gerhard (ed.). Yearbook of Controlling and Accounting '97. Vienna: Orac 1997 pp. 371 - 414.

Editorial

  • Blöse, Jochen/Kihm, Axel (eds.): Unternehmenskrisen: Causes - Restructuring Concepts - Crisis Prevention - Taxes, Berlin 2006.
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