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Asset Write-Offs in the Absence of Agency Problems. <i>Journal of Business Finance and Accounting</i>. 2008;35(3-4):307-330. doi:<a href=\"https://doi.org/10.1111/j.1468-5957.2008.02078.x\">10.1111/j.1468-5957.2008.02078.x</a>","ieee":"N. Garrod, U. Kosi, and A. Valentincic, “Asset Write-Offs in the Absence of Agency Problems,” <i>Journal of Business Finance and Accounting</i>, vol. 35, no. 3–4, pp. 307–330, 2008, doi: <a href=\"https://doi.org/10.1111/j.1468-5957.2008.02078.x\">10.1111/j.1468-5957.2008.02078.x</a>.","apa":"Garrod, N., Kosi, U., &#38; Valentincic, A. (2008). Asset Write-Offs in the Absence of Agency Problems. <i>Journal of Business Finance and Accounting</i>, <i>35</i>(3–4), 307–330. <a href=\"https://doi.org/10.1111/j.1468-5957.2008.02078.x\">https://doi.org/10.1111/j.1468-5957.2008.02078.x</a>","chicago":"Garrod, Neil, Urska Kosi, and Aljosa Valentincic. “Asset Write-Offs in the Absence of Agency Problems.” <i>Journal of Business Finance and Accounting</i> 35, no. 3–4 (2008): 307–30. <a href=\"https://doi.org/10.1111/j.1468-5957.2008.02078.x\">https://doi.org/10.1111/j.1468-5957.2008.02078.x</a>.","short":"N. Garrod, U. Kosi, A. 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Bereitstellung von Artikelstammdaten. <i>HMD --- Praxis der Wirtschaftsinformatik</i>. 2007;(258):45--56.","mla":"Becker, Jörg, et al. “Bereitstellung von Artikelstammdaten.” <i>HMD --- Praxis Der Wirtschaftsinformatik</i>, no. 258, 2007, pp. 45--56.","short":"J. Becker, A. Winkelmann, D. Beverungen, C. Janiesch, HMD --- Praxis Der Wirtschaftsinformatik (2007) 45--56.","chicago":"Becker, Jörg, Axel Winkelmann, Daniel Beverungen, and Christian Janiesch. “Bereitstellung von Artikelstammdaten.” <i>HMD --- Praxis Der Wirtschaftsinformatik</i>, no. 258 (2007): 45--56.","ieee":"J. Becker, A. Winkelmann, D. Beverungen, and C. Janiesch, “Bereitstellung von Artikelstammdaten,” <i>HMD --- Praxis der Wirtschaftsinformatik</i>, no. 258, pp. 45--56, 2007.","apa":"Becker, J., Winkelmann, A., Beverungen, D., &#38; Janiesch, C. (2007). Bereitstellung von Artikelstammdaten. <i>HMD --- Praxis Der Wirtschaftsinformatik</i>, (258), 45--56."},"extern":"1","page":"45--56","_id":"3508","user_id":"21671","status":"public","year":"2007","title":"Bereitstellung von Artikelstammdaten","author":[{"full_name":"Becker, Jörg","first_name":"Jörg","last_name":"Becker"},{"last_name":"Winkelmann","first_name":"Axel","full_name":"Winkelmann, Axel"},{"id":"59677","last_name":"Beverungen","first_name":"Daniel","full_name":"Beverungen, Daniel"},{"full_name":"Janiesch, Christian","first_name":"Christian","last_name":"Janiesch"}],"date_updated":"2022-01-06T06:59:20Z"},{"user_id":"48187","language":[{"iso":"eng"}],"_id":"3704","page":"415--426","article_type":"original","date_updated":"2022-01-06T06:59:30Z","jel":["H2","M41"],"author":[{"first_name":"Jens","last_name":"Müller","full_name":"Müller, Jens","id":"1245"}],"title":"Die steuerliche Ungleichbehandlung von Anteilen an Kapitalgesellschaften","year":"2007","status":"public","department":[{"_id":"186"},{"_id":"189"}],"type":"journal_article","keyword":["Anteile Kapitalgesellschaften","Rahmenbedingung","Wertlücke","steuerliche Ungleichbehandlung"],"date_created":"2018-07-25T09:02:31Z","abstract":[{"lang":"ger","text":"Das Bundesverfassungsgericht hat die aktuelle Erbschaft- und Schenkungsteuer für\r\nverfassungswidrig erklärt. Verantwortlich hierfür sind insbesondere die unterschiedlichen Bewertungen\r\nder einzelnen Vermögenspositionen. In diesem Beitrag wird die steuerliche Unter- oder\r\nÜberbewertung von Anteilen an Kapitalgesellschaften untersucht. Durch Sensitivitätsanalysen wird\r\nillustriert, in welchem Maß ökonomische Rahmenbedingungen die Wertlücke zwischen Steuer- und\r\nMarktwert verändern. Die Ergebnisse zeigen, dass die geltenden steuerlichen Bewertungsvorschriften\r\nin verschiedenen realistischen Szenarien selbst bei ähnlichen Unternehmenstypen zu einer Ungleichbehandlung führen."}],"citation":{"ieee":"J. Müller, “Die steuerliche Ungleichbehandlung von Anteilen an Kapitalgesellschaften,” <i>Finanz Betrieb</i>, pp. 415--426, 2007.","mla":"Müller, Jens. “Die Steuerliche Ungleichbehandlung von Anteilen an Kapitalgesellschaften.” <i>Finanz Betrieb</i>, 2007, pp. 415--426.","apa":"Müller, J. (2007). Die steuerliche Ungleichbehandlung von Anteilen an Kapitalgesellschaften. <i>Finanz Betrieb</i>, 415--426.","bibtex":"@article{Müller_2007, title={Die steuerliche Ungleichbehandlung von Anteilen an Kapitalgesellschaften}, journal={Finanz Betrieb}, author={Müller, Jens}, year={2007}, pages={415--426} }","short":"J. Müller, Finanz Betrieb (2007) 415--426.","ama":"Müller J. Die steuerliche Ungleichbehandlung von Anteilen an Kapitalgesellschaften. <i>Finanz Betrieb</i>. 2007:415--426.","chicago":"Müller, Jens. “Die Steuerliche Ungleichbehandlung von Anteilen an Kapitalgesellschaften.” <i>Finanz Betrieb</i>, 2007, 415--426."},"publication":"Finanz Betrieb"}]