[{"citation":{"ama":"Gutsche G, Köbrich León A, Ziegler A. On the relevance of contextual factors for socially responsible investments: an econometric analysis. <i>Oxford Economic Papers</i>. 2018;71(3):756-776. doi:<a href=\"https://doi.org/10.1093/oep/gpy051\">10.1093/oep/gpy051</a>","short":"G. Gutsche, A. Köbrich León, A. Ziegler, Oxford Economic Papers 71 (2018) 756–776.","chicago":"Gutsche, Gunnar, Anja Köbrich León, and Andreas Ziegler. “On the Relevance of Contextual Factors for Socially Responsible Investments: An Econometric Analysis.” <i>Oxford Economic Papers</i> 71, no. 3 (2018): 756–76. <a href=\"https://doi.org/10.1093/oep/gpy051\">https://doi.org/10.1093/oep/gpy051</a>.","bibtex":"@article{Gutsche_Köbrich León_Ziegler_2018, title={On the relevance of contextual factors for socially responsible investments: an econometric analysis}, volume={71}, DOI={<a href=\"https://doi.org/10.1093/oep/gpy051\">10.1093/oep/gpy051</a>}, number={3}, journal={Oxford Economic Papers}, publisher={Oxford University Press (OUP)}, author={Gutsche, Gunnar and Köbrich León, Anja and Ziegler, Andreas}, year={2018}, pages={756–776} }","apa":"Gutsche, G., Köbrich León, A., &#38; Ziegler, A. (2018). On the relevance of contextual factors for socially responsible investments: an econometric analysis. <i>Oxford Economic Papers</i>, <i>71</i>(3), 756–776. <a href=\"https://doi.org/10.1093/oep/gpy051\">https://doi.org/10.1093/oep/gpy051</a>","mla":"Gutsche, Gunnar, et al. “On the Relevance of Contextual Factors for Socially Responsible Investments: An Econometric Analysis.” <i>Oxford Economic Papers</i>, vol. 71, no. 3, Oxford University Press (OUP), 2018, pp. 756–76, doi:<a href=\"https://doi.org/10.1093/oep/gpy051\">10.1093/oep/gpy051</a>.","ieee":"G. Gutsche, A. Köbrich León, and A. Ziegler, “On the relevance of contextual factors for socially responsible investments: an econometric analysis,” <i>Oxford Economic Papers</i>, vol. 71, no. 3, pp. 756–776, 2018, doi: <a href=\"https://doi.org/10.1093/oep/gpy051\">10.1093/oep/gpy051</a>."},"page":"756-776","publisher":"Oxford University Press (OUP)","_id":"58506","user_id":"37953","volume":71,"status":"public","date_created":"2025-02-04T11:35:15Z","type":"journal_article","department":[{"_id":"281"},{"_id":"475"}],"issue":"3","publication":"Oxford Economic Papers","language":[{"iso":"eng"}],"doi":"10.1093/oep/gpy051","title":"On the relevance of contextual factors for socially responsible investments: an econometric analysis","year":"2018","author":[{"id":"113411","first_name":"Gunnar","last_name":"Gutsche","full_name":"Gutsche, Gunnar"},{"last_name":"Köbrich León","first_name":"Anja","full_name":"Köbrich León, Anja"},{"first_name":"Andreas","last_name":"Ziegler","full_name":"Ziegler, Andreas"}],"publication_identifier":{"issn":["0030-7653","1464-3812"]},"date_updated":"2025-02-04T11:41:42Z","publication_status":"published","intvolume":"        71"},{"doi":"10.1142/s1363919619500099","language":[{"iso":"eng"}],"article_number":"1950009","intvolume":"        23","publication_status":"published","date_updated":"2025-04-09T13:20:52Z","author":[{"first_name":"HELENE","last_name":"TENZER","full_name":"TENZER, HELENE"},{"id":"100432","last_name":"Yang","first_name":"Philip","full_name":"Yang, Philip"}],"publication_identifier":{"issn":["1363-9196","1757-5877"]},"title":"PERSONALITY, VALUES, OR ATTITUDES? INDIVIDUAL-LEVEL ANTECEDENTS TO CREATIVE DEVIANCE","year":"2018","department":[{"_id":"681"}],"type":"journal_article","date_created":"2024-11-25T08:54:28Z","abstract":[{"lang":"eng","text":"<jats:p>Creative deviance, i.e., the violation of a managerial order to stop working on a new idea, is an emerging topic in innovation research. Whereas the outcomes of this nonconforming behaviour are inherently ambiguous, its importance for corporations’ innovative capability is undisputed. We complement prior research on the organisational-level determinants of creative deviance by studying its individual-level antecedents. We hypothesise that risk propensity as a personality trait is positively related, whereas allocentrism as a personal value orientation and organisational commitment as a personal attitude are negatively related to creative deviance. Risk propensity is considered the strongest predictor, as it affects creative deviance both directly and indirectly through allocentrism and commitment. Data from 457 employees in a German high-tech corporation support our hypotheses. Our findings contribute to research on innovation management and organisational behaviour while yielding managerial recommendations for leadership and recruitment.</jats:p>"}],"publication":"International Journal of Innovation Management","issue":"02","volume":23,"user_id":"80877","publisher":"World Scientific Pub Co Pte Ltd","_id":"57397","status":"public","citation":{"bibtex":"@article{TENZER_Yang_2018, title={PERSONALITY, VALUES, OR ATTITUDES? INDIVIDUAL-LEVEL ANTECEDENTS TO CREATIVE DEVIANCE}, volume={23}, DOI={<a href=\"https://doi.org/10.1142/s1363919619500099\">10.1142/s1363919619500099</a>}, number={021950009}, journal={International Journal of Innovation Management}, publisher={World Scientific Pub Co Pte Ltd}, author={TENZER, HELENE and Yang, Philip}, year={2018} }","ama":"TENZER H, Yang P. PERSONALITY, VALUES, OR ATTITUDES? INDIVIDUAL-LEVEL ANTECEDENTS TO CREATIVE DEVIANCE. <i>International Journal of Innovation Management</i>. 2018;23(02). doi:<a href=\"https://doi.org/10.1142/s1363919619500099\">10.1142/s1363919619500099</a>","mla":"TENZER, HELENE, and Philip Yang. “PERSONALITY, VALUES, OR ATTITUDES? INDIVIDUAL-LEVEL ANTECEDENTS TO CREATIVE DEVIANCE.” <i>International Journal of Innovation Management</i>, vol. 23, no. 02, 1950009, World Scientific Pub Co Pte Ltd, 2018, doi:<a href=\"https://doi.org/10.1142/s1363919619500099\">10.1142/s1363919619500099</a>.","chicago":"TENZER, HELENE, and Philip Yang. “PERSONALITY, VALUES, OR ATTITUDES? INDIVIDUAL-LEVEL ANTECEDENTS TO CREATIVE DEVIANCE.” <i>International Journal of Innovation Management</i> 23, no. 02 (2018). <a href=\"https://doi.org/10.1142/s1363919619500099\">https://doi.org/10.1142/s1363919619500099</a>.","short":"H. TENZER, P. Yang, International Journal of Innovation Management 23 (2018).","ieee":"H. TENZER and P. Yang, “PERSONALITY, VALUES, OR ATTITUDES? INDIVIDUAL-LEVEL ANTECEDENTS TO CREATIVE DEVIANCE,” <i>International Journal of Innovation Management</i>, vol. 23, no. 02, Art. no. 1950009, 2018, doi: <a href=\"https://doi.org/10.1142/s1363919619500099\">10.1142/s1363919619500099</a>.","apa":"TENZER, H., &#38; Yang, P. (2018). PERSONALITY, VALUES, OR ATTITUDES? INDIVIDUAL-LEVEL ANTECEDENTS TO CREATIVE DEVIANCE. <i>International Journal of Innovation Management</i>, <i>23</i>(02), Article 1950009. <a href=\"https://doi.org/10.1142/s1363919619500099\">https://doi.org/10.1142/s1363919619500099</a>"}},{"status":"public","user_id":"80877","volume":20,"page":"e571-e599","_id":"57396","publisher":"Walter de Gruyter GmbH","citation":{"mla":"Ayaita, Adam, et al. “Where Does the Good Shepherd Go? Civic Virtue and Sorting into Public Sector Employment.” <i>German Economic Review</i>, vol. 20, no. 4, Walter de Gruyter GmbH, 2018, pp. e571–99, doi:<a href=\"https://doi.org/10.1111/geer.12180\">10.1111/geer.12180</a>.","bibtex":"@article{Ayaita_Yang_Gülal_2018, title={Where Does the Good Shepherd Go? Civic Virtue and Sorting into Public Sector Employment}, volume={20}, DOI={<a href=\"https://doi.org/10.1111/geer.12180\">10.1111/geer.12180</a>}, number={4}, journal={German Economic Review}, publisher={Walter de Gruyter GmbH}, author={Ayaita, Adam and Yang, Philip and Gülal, Filiz}, year={2018}, pages={e571–e599} }","ama":"Ayaita A, Yang P, Gülal F. Where Does the Good Shepherd Go? Civic Virtue and Sorting into Public Sector Employment. <i>German Economic Review</i>. 2018;20(4):e571-e599. doi:<a href=\"https://doi.org/10.1111/geer.12180\">10.1111/geer.12180</a>","ieee":"A. Ayaita, P. Yang, and F. Gülal, “Where Does the Good Shepherd Go? Civic Virtue and Sorting into Public Sector Employment,” <i>German Economic Review</i>, vol. 20, no. 4, pp. e571–e599, 2018, doi: <a href=\"https://doi.org/10.1111/geer.12180\">10.1111/geer.12180</a>.","apa":"Ayaita, A., Yang, P., &#38; Gülal, F. (2018). Where Does the Good Shepherd Go? Civic Virtue and Sorting into Public Sector Employment. <i>German Economic Review</i>, <i>20</i>(4), e571–e599. <a href=\"https://doi.org/10.1111/geer.12180\">https://doi.org/10.1111/geer.12180</a>","chicago":"Ayaita, Adam, Philip Yang, and Filiz Gülal. “Where Does the Good Shepherd Go? Civic Virtue and Sorting into Public Sector Employment.” <i>German Economic Review</i> 20, no. 4 (2018): e571–99. <a href=\"https://doi.org/10.1111/geer.12180\">https://doi.org/10.1111/geer.12180</a>.","short":"A. Ayaita, P. Yang, F. Gülal, German Economic Review 20 (2018) e571–e599."},"date_updated":"2025-04-09T13:21:09Z","publication_status":"published","intvolume":"        20","title":"Where Does the Good Shepherd Go? Civic Virtue and Sorting into Public Sector Employment","year":"2018","author":[{"full_name":"Ayaita, Adam","last_name":"Ayaita","first_name":"Adam"},{"id":"100432","full_name":"Yang, Philip","last_name":"Yang","first_name":"Philip"},{"full_name":"Gülal, Filiz","last_name":"Gülal","first_name":"Filiz"}],"publication_identifier":{"issn":["1468-0475","1465-6485"]},"doi":"10.1111/geer.12180","language":[{"iso":"eng"}],"abstract":[{"text":"<jats:title>Abstract</jats:title>\r\n               <jats:p> Several studies have analyzed motives to work in the public versus private sector. However, research on prosocial motivation in the context of public sector employment has largely neglected civic virtue, the motive to contribute to society. This study considers civic virtue in addition to other possible motives, using a representative, longitudinal dataset of employees in Germany including 63,180 observations of 13,683 different individuals. We find that civic virtue relates positively to public sector employment beyond altruism, risk aversion, laziness and (low) financial motivation. The result holds within different branches and is explained by sorting into the sector.</jats:p>","lang":"eng"}],"publication":"German Economic Review","issue":"4","type":"journal_article","department":[{"_id":"681"}],"date_created":"2024-11-25T08:54:08Z"},{"_id":"45745","language":[{"iso":"eng"}],"user_id":"102525","author":[{"id":"4336","last_name":"Steinhoff","first_name":"Lena","full_name":"Steinhoff, Lena"},{"full_name":"Zondag, M.","first_name":"M.","last_name":"Zondag"}],"conference":{"location":"New Orleans","name":"2018 Winter AMA Conference Proceedings"},"status":"public","year":"2018","title":"Enhancing Loyalty Program Effectiveness by Engaging Members along the Customer Journey","publication_status":"published","date_updated":"2026-01-13T09:29:00Z","date_created":"2023-06-22T17:01:07Z","department":[{"_id":"733"}],"type":"conference","citation":{"apa":"Steinhoff, L., &#38; Zondag, M. (2018). Enhancing Loyalty Program Effectiveness by Engaging Members along the Customer Journey. <i>2018 AMA Winter Academic Conference Proceedings, New Orleans</i>. 2018 Winter AMA Conference Proceedings, New Orleans.","ieee":"L. Steinhoff and M. Zondag, “Enhancing Loyalty Program Effectiveness by Engaging Members along the Customer Journey,” presented at the 2018 Winter AMA Conference Proceedings, New Orleans, 2018.","chicago":"Steinhoff, Lena, and M. Zondag. “Enhancing Loyalty Program Effectiveness by Engaging Members along the Customer Journey.” In <i>2018 AMA Winter Academic Conference Proceedings, New Orleans</i>, 2018.","short":"L. Steinhoff, M. Zondag, in: 2018 AMA Winter Academic Conference Proceedings, New Orleans, 2018.","mla":"Steinhoff, Lena, and M. Zondag. “Enhancing Loyalty Program Effectiveness by Engaging Members along the Customer Journey.” <i>2018 AMA Winter Academic Conference Proceedings, New Orleans</i>, 2018.","ama":"Steinhoff L, Zondag M. Enhancing Loyalty Program Effectiveness by Engaging Members along the Customer Journey. In: <i>2018 AMA Winter Academic Conference Proceedings, New Orleans</i>. ; 2018.","bibtex":"@inproceedings{Steinhoff_Zondag_2018, title={Enhancing Loyalty Program Effectiveness by Engaging Members along the Customer Journey}, booktitle={2018 AMA Winter Academic Conference Proceedings, New Orleans}, author={Steinhoff, Lena and Zondag, M.}, year={2018} }"},"publication":"2018 AMA Winter Academic Conference Proceedings, New Orleans"},{"publication":"2018 AMA Winter Academic Conference Proceedings, New Orleans","citation":{"chicago":"Eggert, Andreas, Lena Steinhoff, and Carina Witte. “Are Gift Purchases an Effective Driver of Customer Loyalty?” In <i>2018 AMA Winter Academic Conference Proceedings, New Orleans</i>, 2018.","short":"A. Eggert, L. Steinhoff, C. Witte, in: 2018 AMA Winter Academic Conference Proceedings, New Orleans, 2018.","apa":"Eggert, A., Steinhoff, L., &#38; Witte, C. (2018). Are Gift Purchases an Effective Driver of Customer Loyalty? <i>2018 AMA Winter Academic Conference Proceedings, New Orleans</i>. 2018 Winter AMA Conference Proceedings, New Orleans.","ieee":"A. Eggert, L. Steinhoff, and C. Witte, “Are Gift Purchases an Effective Driver of Customer Loyalty?,” presented at the 2018 Winter AMA Conference Proceedings, New Orleans, 2018.","ama":"Eggert A, Steinhoff L, Witte C. Are Gift Purchases an Effective Driver of Customer Loyalty? In: <i>2018 AMA Winter Academic Conference Proceedings, New Orleans</i>. ; 2018.","bibtex":"@inproceedings{Eggert_Steinhoff_Witte_2018, title={Are Gift Purchases an Effective Driver of Customer Loyalty?}, booktitle={2018 AMA Winter Academic Conference Proceedings, New Orleans}, author={Eggert, Andreas and Steinhoff, Lena and Witte, Carina}, year={2018} }","mla":"Eggert, Andreas, et al. “Are Gift Purchases an Effective Driver of Customer Loyalty?” <i>2018 AMA Winter Academic Conference Proceedings, New Orleans</i>, 2018."},"date_created":"2023-06-22T17:00:18Z","type":"conference","department":[{"_id":"733"}],"status":"public","title":"Are Gift Purchases an Effective Driver of Customer Loyalty?","year":"2018","conference":{"name":"2018 Winter AMA Conference Proceedings","location":"New Orleans"},"author":[{"full_name":"Eggert, Andreas","last_name":"Eggert","first_name":"Andreas"},{"id":"4336","full_name":"Steinhoff, Lena","first_name":"Lena","last_name":"Steinhoff"},{"full_name":"Witte, Carina","first_name":"Carina","last_name":"Witte","id":"23755"}],"date_updated":"2026-01-13T09:29:33Z","publication_status":"published","_id":"45744","language":[{"iso":"eng"}],"user_id":"102525"},{"date_updated":"2025-12-02T09:09:29Z","status":"public","year":"2018","title":"Vorteilhaftigkeitsvergleich Eigen-/Fremdmittel","author":[{"id":"88419","full_name":"Bornemann, Tobias","first_name":"Tobias","orcid":"0000-0003-4299-0551","last_name":"Bornemann"},{"full_name":"Petutschnig, Matthias","first_name":"Matthias","last_name":"Petutschnig"}],"user_id":"96670","editor":[{"full_name":"Eberhartinger, Eva","last_name":"Eberhartinger","first_name":"Eva"}],"page":"122-134","_id":"62742","edition":"3","language":[{"iso":"eng"}],"publication":"Handbuch der österreichischen Steuerlehre, Band IV: Investition, Finanzierung und Steuern","citation":{"ama":"Bornemann T, Petutschnig M. Vorteilhaftigkeitsvergleich Eigen-/Fremdmittel. In: Eberhartinger E, ed. <i>Handbuch Der Österreichischen Steuerlehre, Band IV: Investition, Finanzierung Und Steuern</i>. 3rd ed. ; 2018:122-134.","bibtex":"@inbook{Bornemann_Petutschnig_2018, edition={3}, title={Vorteilhaftigkeitsvergleich Eigen-/Fremdmittel}, booktitle={Handbuch der österreichischen Steuerlehre, Band IV: Investition, Finanzierung und Steuern}, author={Bornemann, Tobias and Petutschnig, Matthias}, editor={Eberhartinger, Eva}, year={2018}, pages={122–134} }","mla":"Bornemann, Tobias, and Matthias Petutschnig. “Vorteilhaftigkeitsvergleich Eigen-/Fremdmittel.” <i>Handbuch Der Österreichischen Steuerlehre, Band IV: Investition, Finanzierung Und Steuern</i>, edited by Eva Eberhartinger, 3rd ed., 2018, pp. 122–34.","short":"T. Bornemann, M. Petutschnig, in: E. Eberhartinger (Ed.), Handbuch Der Österreichischen Steuerlehre, Band IV: Investition, Finanzierung Und Steuern, 3rd ed., 2018, pp. 122–134.","chicago":"Bornemann, Tobias, and Matthias Petutschnig. “Vorteilhaftigkeitsvergleich Eigen-/Fremdmittel.” In <i>Handbuch Der Österreichischen Steuerlehre, Band IV: Investition, Finanzierung Und Steuern</i>, edited by Eva Eberhartinger, 3rd ed., 122–34, 2018.","apa":"Bornemann, T., &#38; Petutschnig, M. (2018). Vorteilhaftigkeitsvergleich Eigen-/Fremdmittel. In E. Eberhartinger (Ed.), <i>Handbuch der österreichischen Steuerlehre, Band IV: Investition, Finanzierung und Steuern</i> (3rd ed., pp. 122–134).","ieee":"T. Bornemann and M. Petutschnig, “Vorteilhaftigkeitsvergleich Eigen-/Fremdmittel,” in <i>Handbuch der österreichischen Steuerlehre, Band IV: Investition, Finanzierung und Steuern</i>, 3rd ed., E. Eberhartinger, Ed. 2018, pp. 122–134."},"type":"book_chapter","department":[{"_id":"187"}],"date_created":"2025-12-02T09:09:10Z"},{"title":"Do Transfer Pricing Rules distort R&D Investment Decisions?","status":"public","year":"2018","author":[{"first_name":"Tobias","orcid":"0000-0003-4299-0551","last_name":"Bornemann","full_name":"Bornemann, Tobias","id":"88419"}],"date_updated":"2025-12-02T08:54:59Z","_id":"62740","language":[{"iso":"eng"}],"series_title":"WU International Taxation  Research Paper","user_id":"96670","doi":"10.2139/ssrn.3114071","volume":"2018-02","citation":{"bibtex":"@book{Bornemann_2018, series={WU International Taxation  Research Paper}, title={Do Transfer Pricing Rules distort R&#38;D Investment Decisions?}, volume={2018–02}, DOI={<a href=\"https://doi.org/10.2139/ssrn.3114071\">10.2139/ssrn.3114071</a>}, author={Bornemann, Tobias}, year={2018}, collection={WU International Taxation  Research Paper} }","ama":"Bornemann T. <i>Do Transfer Pricing Rules Distort R&#38;D Investment Decisions?</i> Vol 2018-02.; 2018. doi:<a href=\"https://doi.org/10.2139/ssrn.3114071\">10.2139/ssrn.3114071</a>","mla":"Bornemann, Tobias. <i>Do Transfer Pricing Rules Distort R&#38;D Investment Decisions?</i> 2018, doi:<a href=\"https://doi.org/10.2139/ssrn.3114071\">10.2139/ssrn.3114071</a>.","short":"T. Bornemann, Do Transfer Pricing Rules Distort R&#38;D Investment Decisions?, 2018.","chicago":"Bornemann, Tobias. <i>Do Transfer Pricing Rules Distort R&#38;D Investment Decisions?</i> Vol. 2018–02. WU International Taxation  Research Paper, 2018. <a href=\"https://doi.org/10.2139/ssrn.3114071\">https://doi.org/10.2139/ssrn.3114071</a>.","ieee":"T. Bornemann, <i>Do Transfer Pricing Rules distort R&#38;D Investment Decisions?</i>, vol. 2018–02. 2018.","apa":"Bornemann, T. (2018). <i>Do Transfer Pricing Rules distort R&#38;D Investment Decisions?</i> (Vols. 2018–02). <a href=\"https://doi.org/10.2139/ssrn.3114071\">https://doi.org/10.2139/ssrn.3114071</a>"},"date_created":"2025-12-02T08:54:52Z","type":"working_paper","department":[{"_id":"187"}]},{"status":"public","year":"2018","title":"Tax Avoidance and Accounting Conservatism","author":[{"id":"88419","last_name":"Bornemann","first_name":"Tobias","orcid":"0000-0003-4299-0551","full_name":"Bornemann, Tobias"}],"date_updated":"2025-12-02T08:56:46Z","language":[{"iso":"eng"}],"_id":"62741","series_title":"WU International Taxation  Research Paper","doi":"10.2139/ssrn.3114054","user_id":"96670","volume":"2018-04","citation":{"chicago":"Bornemann, Tobias. <i>Tax Avoidance and Accounting Conservatism</i>. Vol. 2018–04. WU International Taxation  Research Paper, 2018. <a href=\"https://doi.org/10.2139/ssrn.3114054\">https://doi.org/10.2139/ssrn.3114054</a>.","short":"T. Bornemann, Tax Avoidance and Accounting Conservatism, 2018.","apa":"Bornemann, T. (2018). <i>Tax Avoidance and Accounting Conservatism</i> (Vols. 2018–04). <a href=\"https://doi.org/10.2139/ssrn.3114054\">https://doi.org/10.2139/ssrn.3114054</a>","ieee":"T. Bornemann, <i>Tax Avoidance and Accounting Conservatism</i>, vol. 2018–04. 2018.","ama":"Bornemann T. <i>Tax Avoidance and Accounting Conservatism</i>. Vol 2018-04.; 2018. doi:<a href=\"https://doi.org/10.2139/ssrn.3114054\">10.2139/ssrn.3114054</a>","bibtex":"@book{Bornemann_2018, series={WU International Taxation  Research Paper}, title={Tax Avoidance and Accounting Conservatism}, volume={2018–04}, DOI={<a href=\"https://doi.org/10.2139/ssrn.3114054\">10.2139/ssrn.3114054</a>}, author={Bornemann, Tobias}, year={2018}, collection={WU International Taxation  Research Paper} }","mla":"Bornemann, Tobias. <i>Tax Avoidance and Accounting Conservatism</i>. 2018, doi:<a href=\"https://doi.org/10.2139/ssrn.3114054\">10.2139/ssrn.3114054</a>."},"date_created":"2025-12-02T08:56:42Z","type":"working_paper","department":[{"_id":"187"}]},{"type":"journal_article","department":[{"_id":"187"},{"_id":"635"}],"date_created":"2018-10-30T12:18:42Z","abstract":[{"lang":"eng","text":"When analyzing the influence of taxation on agency conflicts between firm owners and managers, one can draw on theoretical principal–agent literature from various research fields. In recent years, this interdisciplinary research has grown significantly covering research with regards to optimal compensation, investment decisions, tax avoidance and transfer pricing while analyzing the effects of corporate income taxes, wage taxes, bonus taxes and shareholder taxes. Our paper provides a comprehensive review of analytical literature that studies the influence of taxation on agency conflicts between firm owners and managers. Above and beyond summarizing research findings, we discuss how taxes are commonly implemented in agency models, derive empirical predictions, and identify research gaps for future tax research."}],"publication":"Business Research","issue":"1","main_file_link":[{"url":"https://link.springer.com/content/pdf/10.1007%2Fs40685-017-0054-y.pdf","open_access":"1"}],"language":[{"iso":"eng"}],"date_updated":"2026-04-09T08:57:19Z","intvolume":"        11","year":"2018","title":"Taxation and Agency Conflicts between Firm Owners and Managers: A Review","author":[{"full_name":"Bauer, Thomas","first_name":"Thomas","last_name":"Bauer"},{"full_name":"Kourouxous, Thomas","first_name":"Thomas","last_name":"Kourouxous","id":"66936"},{"first_name":"Peter","last_name":"Krenn","full_name":"Krenn, Peter"}],"oa":"1","quality_controlled":"1","citation":{"apa":"Bauer, T., Kourouxous, T., &#38; Krenn, P. (2018). Taxation and Agency Conflicts between Firm Owners and Managers: A Review. <i>Business Research</i>, <i>11</i>(1), 33–76.","ieee":"T. Bauer, T. Kourouxous, and P. Krenn, “Taxation and Agency Conflicts between Firm Owners and Managers: A Review,” <i>Business Research</i>, vol. 11, no. 1, pp. 33–76, 2018.","short":"T. Bauer, T. Kourouxous, P. Krenn, Business Research 11 (2018) 33–76.","chicago":"Bauer, Thomas, Thomas Kourouxous, and Peter Krenn. “Taxation and Agency Conflicts between Firm Owners and Managers: A Review.” <i>Business Research</i> 11, no. 1 (2018): 33–76.","mla":"Bauer, Thomas, et al. “Taxation and Agency Conflicts between Firm Owners and Managers: A Review.” <i>Business Research</i>, vol. 11, no. 1, 2018, pp. 33–76.","ama":"Bauer T, Kourouxous T, Krenn P. Taxation and Agency Conflicts between Firm Owners and Managers: A Review. <i>Business Research</i>. 2018;11(1):33-76.","bibtex":"@article{Bauer_Kourouxous_Krenn_2018, title={Taxation and Agency Conflicts between Firm Owners and Managers: A Review}, volume={11}, number={1}, journal={Business Research}, author={Bauer, Thomas and Kourouxous, Thomas and Krenn, Peter}, year={2018}, pages={33–76} }"},"user_id":"96670","volume":11,"page":"33-76","_id":"5009","status":"public"},{"date_updated":"2026-05-27T10:58:42Z","intvolume":"        71","title":"Restrukturierungen: operative und finanzielle Wertbeiträge. 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Dangelmaier, <i>Production theory 1</i>. Springer-Verlag, 2017.","apa":"Dangelmaier, W. (2017). <i>Production theory 1</i>. Springer-Verlag.","chicago":"Dangelmaier, Wilhelm. <i>Production Theory 1</i>. Springer-Verlag, 2017.","short":"W. Dangelmaier, Production Theory 1, Springer-Verlag, 2017.","mla":"Dangelmaier, Wilhelm. <i>Production Theory 1</i>. Springer-Verlag, 2017.","bibtex":"@book{Dangelmaier_2017, title={Production theory 1}, publisher={Springer-Verlag}, author={Dangelmaier, Wilhelm}, year={2017} }","ama":"Dangelmaier W. <i>Production Theory 1</i>. Springer-Verlag; 2017."},"abstract":[{"lang":"eng","text":"n the multi-volume work on \"Theory of Production\", the production models and processes born today from practice are to be derived for the first time on a mathematically justified basis and thus also given the production economy a scientific basis. A constructivist point of view is to be set aside for “we just organized our company that way and it has proven itself”, and so the many descriptive “factory management teachings” are to be replaced. Volume 1 contains the basics of logic, set theory and algebra. The production-relevant conceptions of systems theory are for the first time completely mapped to constructs of formal logic, propositional and predicate logic consistently presented using examples. The predicate logic strikes the bow to the NC program; all parameters of a machining production are derived explicitly. An application example of the set-theoretical concepts is the computer-aided design, the relational calculus is mapped, for example, to product structures, replacement parts and identical parts. The basics of algebra deal in detail with the algebraic systems with internal connections that are important for engineering. Rotating tool magazines are mentioned here as an example. Algebraic systems with external links deal in particular with the handling of matrices. The basics of classifying, ordering and measuring conclude this volume. The basics of algebra deal in detail with the algebraic systems with internal connections that are important for engineering. Rotating tool magazines are mentioned here as an example. Algebraic systems with external links deal in particular with the handling of matrices. The basics of classifying, ordering and measuring complete this volume. The basics of algebra deal in detail with the algebraic systems with internal connections that are important for engineering. Rotating tool magazines are mentioned here as an example. Algebraic systems with external links deal in particular with the handling of matrices. The basics of classifying, ordering and measuring conclude this volume."}]},{"abstract":[{"lang":"eng","text":"In the multi-volume work on \"Theory of Production\", the production models and processes born today from practice are to be derived for the first time on a mathematically justified basis and thus also given the production economy a scientific basis. A constructivist point of view is to be set aside for “we just organized our company that way and it has proven itself”, and so the many descriptive “factory management teachings” are to be replaced. Volume 2 deals with the structures of production. Based on the newly interpreted construct of the “production point”, larger units are composed step by step: single-stage and multi-stage technical quantities. In addition, the production point integrates the subdivision used today in business administration into the object-oriented, activity favoring black box thinking and the functionalist view of consumption and production functions. The conceptual foundations are mainly algebraic input-output systems. Based on the structuring and parameterization options at the production point, alternative organizational concepts for single and multi-level productions are developed. For the engineering sciences, a detailed treatise on the evaluation of production success is particularly important in this volume, which systematically leads to product calculation and the planning of an economically successful production program. Based on the structuring and parameterization options at the production point, alternative organizational concepts for single and multi-level productions are developed. Particularly important for the engineering sciences is a detailed treatise in this volume on the evaluation of production success, which systematically leads to product calculation and the planning of an economically successful production program. Based on the structuring and parameterization options at the production point, alternative organizational concepts for single and multi-level productions are developed. For the engineering sciences, a detailed treatise on the evaluation of production success is particularly important in this volume, which systematically leads to product calculation and the planning of an economically successful production program.\r\n"}],"citation":{"ieee":"Wilhelm Dangelmaier, <i>Production theory 2</i>. Springer-Verlag, 2017.","apa":"Dangelmaier,  Wilhelm. (2017). <i>Production theory 2</i>. Springer-Verlag.","chicago":"Dangelmaier,  Wilhelm. <i>Production Theory 2</i>. Springer-Verlag, 2017.","short":"Wilhelm Dangelmaier, Production Theory 2, Springer-Verlag, 2017.","mla":"Dangelmaier,  Wilhelm. <i>Production Theory 2</i>. Springer-Verlag, 2017.","bibtex":"@book{Dangelmaier_2017, title={Production theory 2}, publisher={Springer-Verlag}, author={Dangelmaier,  Wilhelm}, year={2017} }","ama":"Dangelmaier  Wilhelm. <i>Production Theory 2</i>. Springer-Verlag; 2017."},"type":"book","department":[{"_id":"671"}],"date_created":"2021-10-02T15:38:07Z","date_updated":"2022-01-06T06:56:57Z","status":"public","title":"Production theory 2","year":"2017","author":[{"full_name":"Dangelmaier,  Wilhelm","last_name":"Dangelmaier","first_name":" Wilhelm"}],"user_id":"71124","language":[{"iso":"eng"}],"_id":"25252","publisher":"Springer-Verlag"}]