[{"title":"Tax Loss Carryforward Disclosure","doi":"10.1007/s41471-024-00187-1","date_updated":"2025-12-18T10:21:24Z","date_created":"2025-10-08T09:26:42Z","author":[{"last_name":"Müller","full_name":"Müller, Jens","id":"1245","first_name":"Jens"},{"first_name":"Vanessa","last_name":"Flagmeier","full_name":"Flagmeier, Vanessa"}],"volume":76,"year":"2024","citation":{"chicago":"Müller, Jens, and Vanessa Flagmeier. “Tax Loss Carryforward Disclosure.” <i>Schmalenbach Journal of Business Research</i> 76 (2024): 495–532. <a href=\"https://doi.org/10.1007/s41471-024-00187-1\">https://doi.org/10.1007/s41471-024-00187-1</a>.","ieee":"J. Müller and V. Flagmeier, “Tax Loss Carryforward Disclosure,” <i>Schmalenbach Journal of Business Research</i>, vol. 76, pp. 495–532, 2024, doi: <a href=\"https://doi.org/10.1007/s41471-024-00187-1\">10.1007/s41471-024-00187-1</a>.","ama":"Müller J, Flagmeier V. Tax Loss Carryforward Disclosure. <i>Schmalenbach Journal of Business Research</i>. 2024;76:495-532. doi:<a href=\"https://doi.org/10.1007/s41471-024-00187-1\">10.1007/s41471-024-00187-1</a>","apa":"Müller, J., &#38; Flagmeier, V. (2024). Tax Loss Carryforward Disclosure. <i>Schmalenbach Journal of Business Research</i>, <i>76</i>, 495–532. <a href=\"https://doi.org/10.1007/s41471-024-00187-1\">https://doi.org/10.1007/s41471-024-00187-1</a>","mla":"Müller, Jens, and Vanessa Flagmeier. “Tax Loss Carryforward Disclosure.” <i>Schmalenbach Journal of Business Research</i>, vol. 76, 2024, pp. 495–532, doi:<a href=\"https://doi.org/10.1007/s41471-024-00187-1\">10.1007/s41471-024-00187-1</a>.","short":"J. Müller, V. Flagmeier, Schmalenbach Journal of Business Research 76 (2024) 495–532.","bibtex":"@article{Müller_Flagmeier_2024, title={Tax Loss Carryforward Disclosure}, volume={76}, DOI={<a href=\"https://doi.org/10.1007/s41471-024-00187-1\">10.1007/s41471-024-00187-1</a>}, journal={Schmalenbach Journal of Business Research}, author={Müller, Jens and Flagmeier, Vanessa}, year={2024}, pages={495–532} }"},"intvolume":"        76","page":"495 - 532","language":[{"iso":"eng"}],"_id":"61751","user_id":"40298","department":[{"_id":"186"},{"_id":"189"}],"status":"public","type":"journal_article","publication":"Schmalenbach Journal of Business Research"},{"_id":"29050","department":[{"_id":"187"}],"user_id":"40298","article_type":"original","type":"journal_article","status":"public","oa":"1","date_updated":"2026-02-17T12:32:33Z","volume":53,"author":[{"full_name":"Flagmeier, Vanessa","last_name":"Flagmeier","first_name":"Vanessa"},{"last_name":"Müller","full_name":"Müller, Jens","id":"1245","first_name":"Jens"},{"last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","id":"530","full_name":"Sureth-Sloane, Caren","first_name":"Caren"}],"doi":"10.1080/00014788.2021.1958669","main_file_link":[{"open_access":"1"}],"publication_status":"published","intvolume":"        53","page":"1-37","citation":{"short":"V. Flagmeier, J. Müller, C. Sureth-Sloane, Accounting and Business Research 53 (2023) 1–37.","bibtex":"@article{Flagmeier_Müller_Sureth-Sloane_2023, title={When Do Firms Highlight Their Effective Tax Rate?}, volume={53}, DOI={<a href=\"https://doi.org/10.1080/00014788.2021.1958669\">10.1080/00014788.2021.1958669</a>}, number={1}, journal={Accounting and Business Research}, author={Flagmeier, Vanessa and Müller, Jens and Sureth-Sloane, Caren}, year={2023}, pages={1–37} }","mla":"Flagmeier, Vanessa, et al. “When Do Firms Highlight Their Effective Tax Rate?” <i>Accounting and Business Research</i>, vol. 53, no. 1, 2023, pp. 1–37, doi:<a href=\"https://doi.org/10.1080/00014788.2021.1958669\">10.1080/00014788.2021.1958669</a>.","apa":"Flagmeier, V., Müller, J., &#38; Sureth-Sloane, C. (2023). When Do Firms Highlight Their Effective Tax Rate? <i>Accounting and Business Research</i>, <i>53</i>(1), 1–37. <a href=\"https://doi.org/10.1080/00014788.2021.1958669\">https://doi.org/10.1080/00014788.2021.1958669</a>","ama":"Flagmeier V, Müller J, Sureth-Sloane C. When Do Firms Highlight Their Effective Tax Rate? <i>Accounting and Business Research</i>. 2023;53(1):1-37. doi:<a href=\"https://doi.org/10.1080/00014788.2021.1958669\">10.1080/00014788.2021.1958669</a>","ieee":"V. Flagmeier, J. Müller, and C. Sureth-Sloane, “When Do Firms Highlight Their Effective Tax Rate?,” <i>Accounting and Business Research</i>, vol. 53, no. 1, pp. 1–37, 2023, doi: <a href=\"https://doi.org/10.1080/00014788.2021.1958669\">10.1080/00014788.2021.1958669</a>.","chicago":"Flagmeier, Vanessa, Jens Müller, and Caren Sureth-Sloane. “When Do Firms Highlight Their Effective Tax Rate?” <i>Accounting and Business Research</i> 53, no. 1 (2023): 1–37. <a href=\"https://doi.org/10.1080/00014788.2021.1958669\">https://doi.org/10.1080/00014788.2021.1958669</a>."},"language":[{"iso":"eng"}],"publication":"Accounting and Business Research","abstract":[{"text":"This study examines GAAP effective tax rate (ETR) visibility as a distinct disclosure choice in firms’ financial statements. By applying a game-theory disclosure model for the voluntary disclosure strategies of firms, in a tax setting, we argue that firms face a trade-off in their ETR disclosure decisions. On the one hand, firms have an incentive to enhance their ETR disclosure when the ratio offers shareholders ‘favourable conditions’, for example, higher expected after-tax cash flows. On the other hand, the disclosure of a favourable low ETR could attract the attention of tax auditors and the public and ultimately result in disclosure costs. We empirically test disclosure behaviour by examining the relation between disclosure visibility and different ETR conditions that reflect different stakeholder-specific costs and benefits. While we find that unfavourable ETR conditions are not highlighted, we observe higher disclosure visibility for favourable ETRs (smooth, close to the industry average, and decreasing ETRs). Additional analyses reveal that this high visibility is characteristic of firm years with only moderately decreasing ETRs at usual ETR levels, while extreme ETRs are not highlighted. Interestingly and in contrast to our main results, a subsample of family firms does not seem to highlight favourable ETRs.","lang":"eng"}],"date_created":"2021-12-20T08:29:38Z","title":"When Do Firms Highlight Their Effective Tax Rate?","quality_controlled":"1","issue":"1","year":"2023"},{"year":"2021","place":"München","citation":{"apa":"Blankenfeldt, M., Müller, J., &#38; Weinrich, A. (2021). Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis. In A. Vögele (Ed.), <i>Intangibles - Immaterielle Werte</i> (2nd ed.). C.H.Beck.","short":"M. Blankenfeldt, J. Müller, A. Weinrich, in: A. Vögele (Ed.), Intangibles - Immaterielle Werte, 2nd ed., C.H.Beck, München, 2021.","bibtex":"@inbook{Blankenfeldt_Müller_Weinrich_2021, place={München}, edition={2}, title={Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis}, booktitle={Intangibles - Immaterielle Werte}, publisher={C.H.Beck}, author={Blankenfeldt, Maximilian and Müller, Jens and Weinrich, Arndt}, editor={Vögele, Alexander}, year={2021} }","mla":"Blankenfeldt, Maximilian, et al. “Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis.” <i>Intangibles - Immaterielle Werte</i>, edited by Alexander Vögele, 2nd ed., C.H.Beck, 2021.","chicago":"Blankenfeldt, Maximilian, Jens Müller, and Arndt Weinrich. “Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis.” In <i>Intangibles - Immaterielle Werte</i>, edited by Alexander Vögele, 2nd ed. München: C.H.Beck, 2021.","ieee":"M. Blankenfeldt, J. Müller, and A. Weinrich, “Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis,” in <i>Intangibles - Immaterielle Werte</i>, 2nd ed., A. Vögele, Ed. München: C.H.Beck, 2021.","ama":"Blankenfeldt M, Müller J, Weinrich A. Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis. In: Vögele A, ed. <i>Intangibles - Immaterielle Werte</i>. 2nd ed. C.H.Beck; 2021."},"publication_identifier":{"isbn":["978-3-406-71601-0"]},"publication_status":"published","edition":"2","title":"Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis","publisher":"C.H.Beck","date_updated":"2022-01-06T06:55:29Z","author":[{"last_name":"Blankenfeldt","full_name":"Blankenfeldt, Maximilian","first_name":"Maximilian"},{"first_name":"Jens","last_name":"Müller","id":"1245","full_name":"Müller, Jens"},{"last_name":"Weinrich","orcid":"0000-0002-3983-0269","id":"72091","full_name":"Weinrich, Arndt","first_name":"Arndt"}],"date_created":"2021-05-24T10:26:53Z","editor":[{"first_name":"Alexander","last_name":"Vögele","full_name":"Vögele, Alexander"}],"status":"public","publication":"Intangibles - Immaterielle Werte","type":"book_chapter","language":[{"iso":"ger"}],"_id":"22221","department":[{"_id":"186"},{"_id":"189"},{"_id":"635"}],"user_id":"72091"},{"citation":{"ieee":"T. Hoppe, J. Müller, K. Wittek, and A. Weinrich, “Eine ökonomische Einordnung des öffentlichen Country-by-Country Reporting in der EU,” <i>iStR</i>, 2021.","chicago":"Hoppe, Thomas, Jens Müller, Katharina Wittek, and Arndt Weinrich. “Eine Ökonomische Einordnung Des Öffentlichen Country-by-Country Reporting in Der EU.” <i>IStR</i>, 2021.","ama":"Hoppe T, Müller J, Wittek K, Weinrich A. Eine ökonomische Einordnung des öffentlichen Country-by-Country Reporting in der EU. <i>iStR</i>. Published online 2021.","bibtex":"@article{Hoppe_Müller_Wittek_Weinrich_2021, title={Eine ökonomische Einordnung des öffentlichen Country-by-Country Reporting in der EU}, journal={iStR}, author={Hoppe, Thomas and Müller, Jens and Wittek, Katharina and Weinrich, Arndt}, year={2021} }","mla":"Hoppe, Thomas, et al. “Eine Ökonomische Einordnung Des Öffentlichen Country-by-Country Reporting in Der EU.” <i>IStR</i>, 2021.","short":"T. Hoppe, J. Müller, K. Wittek, A. Weinrich, IStR (2021).","apa":"Hoppe, T., Müller, J., Wittek, K., &#38; Weinrich, A. (2021). Eine ökonomische Einordnung des öffentlichen Country-by-Country Reporting in der EU. <i>IStR</i>."},"year":"2021","title":"Eine ökonomische Einordnung des öffentlichen Country-by-Country Reporting in der EU","date_created":"2023-01-11T12:07:19Z","author":[{"first_name":"Thomas","full_name":"Hoppe, Thomas","id":"22671","last_name":"Hoppe"},{"id":"1245","full_name":"Müller, Jens","last_name":"Müller","first_name":"Jens"},{"first_name":"Katharina","last_name":"Wittek","id":"69169","full_name":"Wittek, Katharina"},{"full_name":"Weinrich, Arndt","id":"72091","last_name":"Weinrich","orcid":"0000-0002-3983-0269","first_name":"Arndt"}],"date_updated":"2026-02-04T07:12:03Z","status":"public","type":"journal_article","publication":"iStR","language":[{"iso":"eng"}],"user_id":"83776","department":[{"_id":"635"},{"_id":"189"}],"_id":"36077"},{"status":"public","abstract":[{"lang":"eng","text":"This study examines the visibility of the GAAP effective tax rate (ETR) in firms’ financial statements as a distinct disclosure choice. Applying a game-theory disclosure model for voluntary disclosure strategies of firms to a tax setting, we argue that firms face a trade-off in their ETR disclosure decisions. On the one hand, firms have an incentive to enhance their ETR disclosure when the ratio offers shareholders “favourable conditions”, for example in terms of higher expected after-tax cash-flows. On the other hand, the disclosure of a favourable low ETR could attract the attention of tax auditors and the public and ultimately result in disclosure costs. We empirically test disclosure behaviour by examining the relation between disclosure visibility and different ETR conditions that reflect different stakeholder specific costs and benefits. While we find that unfavourable ETR conditions are not highlighted, we observe higher disclosure visibility for favourable ETRs (smooth, close to the industry average, decreasing). Additional analyses reveal that this high visibility is characteristic of firm-years with only moderately decreasing ETRs at usual ETR levels, while extreme ETRs are not highlighted. Interestingly and in contrast to our main results, a subsample of family firms do not seem to highlight favourable ETRs."}],"type":"working_paper","language":[{"iso":"eng"}],"user_id":"68607","series_title":"TRR 266 Accounting for Transparency Working Paper Series","department":[{"_id":"187"}],"_id":"21411","citation":{"short":"V. Flagmeier, J. Müller, C. Sureth-Sloane, When Do Firms Highlight Their Effective Tax Rate?, 2020.","bibtex":"@book{Flagmeier_Müller_Sureth-Sloane_2020, series={TRR 266 Accounting for Transparency Working Paper Series}, title={When Do Firms Highlight Their Effective Tax Rate?}, volume={No. 37}, author={Flagmeier, Vanessa and Müller, Jens and Sureth-Sloane, Caren}, year={2020}, collection={TRR 266 Accounting for Transparency Working Paper Series} }","mla":"Flagmeier, Vanessa, et al. <i>When Do Firms Highlight Their Effective Tax Rate?</i> Vol. No. 37, 2020.","apa":"Flagmeier, V., Müller, J., &#38; Sureth-Sloane, C. (2020). <i>When Do Firms Highlight Their Effective Tax Rate?</i> (Vol. No. 37).","ieee":"V. Flagmeier, J. Müller, and C. Sureth-Sloane, <i>When Do Firms Highlight Their Effective Tax Rate?</i>, vol. No. 37. 2020.","chicago":"Flagmeier, Vanessa, Jens Müller, and Caren Sureth-Sloane. <i>When Do Firms Highlight Their Effective Tax Rate?</i> Vol. No. 37. TRR 266 Accounting for Transparency Working Paper Series, 2020.","ama":"Flagmeier V, Müller J, Sureth-Sloane C. <i>When Do Firms Highlight Their Effective Tax Rate?</i> Vol No. 37.; 2020."},"year":"2020","main_file_link":[{"url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3693374","open_access":"1"}],"title":"When Do Firms Highlight Their Effective Tax Rate?","author":[{"full_name":"Flagmeier, Vanessa","last_name":"Flagmeier","first_name":"Vanessa"},{"first_name":"Jens","last_name":"Müller","full_name":"Müller, Jens","id":"1245"},{"full_name":"Sureth-Sloane, Caren","id":"530","last_name":"Sureth-Sloane","first_name":"Caren"}],"date_created":"2021-03-09T08:39:42Z","volume":"No. 37","date_updated":"2022-01-06T06:54:59Z","oa":"1"},{"author":[{"full_name":"Mehring, Oliver","last_name":"Mehring","first_name":"Oliver"},{"full_name":"Müller, Jens","id":"1245","last_name":"Müller","first_name":"Jens"},{"full_name":"Sievers, Sönke","id":"46447","last_name":"Sievers","first_name":"Sönke"},{"full_name":"Sofilkanitsch, Christian","last_name":"Sofilkanitsch","first_name":"Christian"}],"date_created":"2022-12-20T18:56:19Z","date_updated":"2022-12-20T18:56:58Z","publisher":"TRR","title":"Does Learning About Low GAAP Reporting Quality Change Investors’ Perceptions of Aggressive Non-GAAP Reporting Choices?","citation":{"bibtex":"@book{Mehring_Müller_Sievers_Sofilkanitsch_2020, title={Does Learning About Low GAAP Reporting Quality Change Investors’ Perceptions of Aggressive Non-GAAP Reporting Choices?}, publisher={TRR}, author={Mehring, Oliver and Müller, Jens and Sievers, Sönke and Sofilkanitsch, Christian}, year={2020} }","mla":"Mehring, Oliver, et al. <i>Does Learning About Low GAAP Reporting Quality Change Investors’ Perceptions of Aggressive Non-GAAP Reporting Choices?</i> TRR, 2020.","short":"O. Mehring, J. Müller, S. Sievers, C. Sofilkanitsch, Does Learning About Low GAAP Reporting Quality Change Investors’ Perceptions of Aggressive Non-GAAP Reporting Choices?, TRR, 2020.","apa":"Mehring, O., Müller, J., Sievers, S., &#38; Sofilkanitsch, C. (2020). <i>Does Learning About Low GAAP Reporting Quality Change Investors’ Perceptions of Aggressive Non-GAAP Reporting Choices?</i> TRR.","ama":"Mehring O, Müller J, Sievers S, Sofilkanitsch C. <i>Does Learning About Low GAAP Reporting Quality Change Investors’ Perceptions of Aggressive Non-GAAP Reporting Choices?</i> TRR; 2020.","ieee":"O. Mehring, J. Müller, S. Sievers, and C. Sofilkanitsch, <i>Does Learning About Low GAAP Reporting Quality Change Investors’ Perceptions of Aggressive Non-GAAP Reporting Choices?</i> TRR, 2020.","chicago":"Mehring, Oliver, Jens Müller, Sönke Sievers, and Christian Sofilkanitsch. <i>Does Learning About Low GAAP Reporting Quality Change Investors’ Perceptions of Aggressive Non-GAAP Reporting Choices?</i> TRR, 2020."},"year":"2020","user_id":"26589","_id":"34636","language":[{"iso":"eng"}],"type":"working_paper","status":"public"},{"department":[{"_id":"186"},{"_id":"189"}],"user_id":"46447","_id":"13137","language":[{"iso":"eng"}],"keyword":["Keywords: non-GAAP reporting","restatements","information content of earnings","firm value","overvaluation"],"type":"working_paper","status":"public","abstract":[{"lang":"eng","text":"Non-GAAP reporting is under debate as managers may opportunistically inflate non-GAAP earnings. By separating firms into groups based on exclusions of recurring expenses before material restatements occur this paper investigates whether market participants are misled based on ex-ante non-GAAP reporting. The results show a decline in cumulative abnormal returns (–11.8% aggressive non-GAAP Reporting vs. –2.7% non-aggressive non-GAAP reporting), reduction in overvaluation (–22.18% vs. no decline) and losses in the earnings response coefficient (–51.8% vs. no significant decline) for firms with prior aggressive non-GAAP reporting. Further, we document that investors are less responsive to aggressively reported non-GAAP earnings ex-post, indicating that increased attention enhances investor’s ability to see through the quality of non-GAAP exclusions. "}],"author":[{"first_name":"Jens","full_name":"Müller, Jens","id":"1245","last_name":"Müller"},{"last_name":"Sievers","id":"46447","full_name":"Sievers, Sönke","first_name":"Sönke"},{"last_name":"Mehring","full_name":"Mehring, Oliver","id":"36373","first_name":"Oliver"},{"first_name":"Christian","last_name":"Sofilkanitsch","full_name":"Sofilkanitsch, Christian"}],"date_created":"2019-09-04T09:48:44Z","date_updated":"2022-01-06T06:51:28Z","main_file_link":[{"url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3415109"}],"title":"Non-GAAP Reporting and Investor Attention: Are Investors Misled by Exclusions of Recurring Expenses from Non-GAAP Earnings before Restatement Announcements?","publication_status":"published","page":"65","jel":["H2","M41"],"citation":{"ama":"Müller J, Sievers S, Mehring O, Sofilkanitsch C. <i>Non-GAAP Reporting and Investor Attention: Are Investors Misled by Exclusions of Recurring Expenses from Non-GAAP Earnings before Restatement Announcements?</i>; 2019.","chicago":"Müller, Jens, Sönke Sievers, Oliver Mehring, and Christian Sofilkanitsch. <i>Non-GAAP Reporting and Investor Attention: Are Investors Misled by Exclusions of Recurring Expenses from Non-GAAP Earnings before Restatement Announcements?</i>, 2019.","ieee":"J. Müller, S. Sievers, O. Mehring, and C. Sofilkanitsch, <i>Non-GAAP Reporting and Investor Attention: Are Investors Misled by Exclusions of Recurring Expenses from Non-GAAP Earnings before Restatement Announcements?</i> 2019.","apa":"Müller, J., Sievers, S., Mehring, O., &#38; Sofilkanitsch, C. (2019). <i>Non-GAAP Reporting and Investor Attention: Are Investors Misled by Exclusions of Recurring Expenses from Non-GAAP Earnings before Restatement Announcements?</i>","mla":"Müller, Jens, et al. <i>Non-GAAP Reporting and Investor Attention: Are Investors Misled by Exclusions of Recurring Expenses from Non-GAAP Earnings before Restatement Announcements?</i> 2019.","bibtex":"@book{Müller_Sievers_Mehring_Sofilkanitsch_2019, title={Non-GAAP Reporting and Investor Attention: Are Investors Misled by Exclusions of Recurring Expenses from Non-GAAP Earnings before Restatement Announcements?}, author={Müller, Jens and Sievers, Sönke and Mehring, Oliver and Sofilkanitsch, Christian}, year={2019} }","short":"J. Müller, S. Sievers, O. Mehring, C. Sofilkanitsch, Non-GAAP Reporting and Investor Attention: Are Investors Misled by Exclusions of Recurring Expenses from Non-GAAP Earnings before Restatement Announcements?, 2019."},"year":"2019"},{"title":"Tax Avoidance - Are Banks Any Different?","date_updated":"2023-01-24T10:31:34Z","date_created":"2023-01-18T12:11:27Z","author":[{"first_name":"Jens","full_name":"Müller, Jens","id":"1245","last_name":"Müller"},{"last_name":"Gawehn","id":"52547","full_name":"Gawehn, Vanessa","first_name":"Vanessa"}],"year":"2019","citation":{"ama":"Müller J, Gawehn V. <i>Tax Avoidance - Are Banks Any Different?</i>; 2019.","ieee":"J. Müller and V. Gawehn, <i>Tax Avoidance - Are Banks Any Different?</i> 2019.","chicago":"Müller, Jens, and Vanessa Gawehn. <i>Tax Avoidance - Are Banks Any Different?</i>, 2019.","apa":"Müller, J., &#38; Gawehn, V. (2019). <i>Tax Avoidance - Are Banks Any Different?</i>","bibtex":"@book{Müller_Gawehn_2019, title={Tax Avoidance - Are Banks Any Different?}, author={Müller, Jens and Gawehn, Vanessa}, year={2019} }","short":"J. Müller, V. Gawehn, Tax Avoidance - Are Banks Any Different?, 2019.","mla":"Müller, Jens, and Vanessa Gawehn. <i>Tax Avoidance - Are Banks Any Different?</i> 2019."},"language":[{"iso":"eng"}],"_id":"37346","department":[{"_id":"189"},{"_id":"635"}],"user_id":"83776","status":"public","type":"working_paper"},{"page":"56","citation":{"apa":"Flagmeier, V., &#38; Müller, J. (2017). <i>Tax loss carryforward disclosure and uncertainty</i>.","mla":"Flagmeier, Vanessa, and Jens Müller. <i>Tax Loss Carryforward Disclosure and Uncertainty</i>. 2017.","bibtex":"@book{Flagmeier_Müller_2017, title={Tax loss carryforward disclosure and uncertainty}, author={Flagmeier, Vanessa and Müller, Jens}, year={2017} }","short":"V. Flagmeier, J. Müller, Tax Loss Carryforward Disclosure and Uncertainty, 2017.","ama":"Flagmeier V, Müller J. <i>Tax Loss Carryforward Disclosure and Uncertainty</i>.; 2017.","chicago":"Flagmeier, Vanessa, and Jens Müller. <i>Tax Loss Carryforward Disclosure and Uncertainty</i>, 2017.","ieee":"V. Flagmeier and J. Müller, <i>Tax loss carryforward disclosure and uncertainty</i>. 2017."},"year":"2017","publication_status":"published","title":"Tax loss carryforward disclosure and uncertainty","author":[{"last_name":"Flagmeier","id":"8084","full_name":"Flagmeier, Vanessa","first_name":"Vanessa"},{"first_name":"Jens","full_name":"Müller, Jens","id":"1245","last_name":"Müller"}],"date_created":"2018-07-11T07:43:16Z","date_updated":"2022-01-06T06:59:22Z","status":"public","abstract":[{"lang":"eng","text":"We examine whether companies voluntarily disclose additional information about tax loss carryforwards when the recoverability is more uncertain. With this study, we aim to explain part of the huge cross-sectional variation in the tax footnote. To assess disclosure behavior, we hand-collect data from notes of large German firms’ IFRS financial statements and identify voluntarily disclosed information. First, our results support prior literature’s evidence of a considerable cross-sectional variation of disclosure in the tax footnote. Second, we find that uncertainty about the usability of tax losses has a significantly positive relation to the amount and quality of disclosure, controlling for other disclosure determinants derived from prior literature and for sample selection. Third, our results indicate that the observed disclosure behavior is not simply a reflection of the firm’s general disclosure behavior but specific to the tax footnote. These findings are robust to several historic and forward-looking indicators representing uncertainty. Our findings suggest that managers anticipate the investors’ need for more private information and disclose them voluntarily to reduce information asymmetries. This result indicates that part of the cross-sectional variation in the tax footnote can be explained by firms anticipating investors’ demand for additional information. "}],"type":"working_paper","language":[{"iso":"eng"}],"department":[{"_id":"551"},{"_id":"189"}],"user_id":"64756","_id":"3540"},{"citation":{"ieee":"V. Flagmeier, J. Müller, and C. Sureth-Sloane, <i>When Do Managers Highlight Their Effective Tax Rate?</i>, vol. 214. 2017.","chicago":"Flagmeier, Vanessa, Jens Müller, and Caren Sureth-Sloane. <i>When Do Managers Highlight Their Effective Tax Rate?</i> Vol. 214. Arqus Working Paper, 2017. <a href=\"https://doi.org/arqus Working Paper No. 214\">https://doi.org/arqus Working Paper No. 214</a>.","ama":"Flagmeier V, Müller J, Sureth-Sloane C. <i>When Do Managers Highlight Their Effective Tax Rate?</i> Vol 214.; 2017. doi:<a href=\"https://doi.org/arqus Working Paper No. 214\">arqus Working Paper No. 214</a>","bibtex":"@book{Flagmeier_Müller_Sureth-Sloane_2017, series={arqus Working Paper}, title={When Do Managers Highlight Their Effective Tax Rate?}, volume={214}, DOI={<a href=\"https://doi.org/arqus Working Paper No. 214\">arqus Working Paper No. 214</a>}, author={Flagmeier, Vanessa and Müller, Jens and Sureth-Sloane, Caren}, year={2017}, collection={arqus Working Paper} }","mla":"Flagmeier, Vanessa, et al. <i>When Do Managers Highlight Their Effective Tax Rate?</i> Vol. 214, 2017, doi:<a href=\"https://doi.org/arqus Working Paper No. 214\">arqus Working Paper No. 214</a>.","short":"V. Flagmeier, J. Müller, C. Sureth-Sloane, When Do Managers Highlight Their Effective Tax Rate?, 2017.","apa":"Flagmeier, V., Müller, J., &#38; Sureth-Sloane, C. (2017). <i>When Do Managers Highlight Their Effective Tax Rate?</i> (Vol. 214). <a href=\"https://doi.org/arqus Working Paper No. 214\">https://doi.org/arqus Working Paper No. 214</a>"},"intvolume":"       214","year":"2017","doi":"arqus Working Paper No. 214","title":"When Do Managers Highlight Their Effective Tax Rate?","author":[{"last_name":"Flagmeier","id":"8084","full_name":"Flagmeier, Vanessa","first_name":"Vanessa"},{"first_name":"Jens","last_name":"Müller","full_name":"Müller, Jens","id":"1245"},{"last_name":"Sureth-Sloane","id":"530","full_name":"Sureth-Sloane, Caren","first_name":"Caren"}],"date_created":"2018-10-12T08:35:31Z","volume":214,"date_updated":"2022-01-06T07:01:19Z","status":"public","type":"working_paper","language":[{"iso":"eng"}],"series_title":"arqus Working Paper","user_id":"68607","department":[{"_id":"187"},{"_id":"189"},{"_id":"551"},{"_id":"635"}],"_id":"4702"},{"issue":"1","page":"117--141","jel":["H2","M41"],"citation":{"ama":"Müller J. The challenge of assessing the market value of private companies using a standardised combination method for tax purposes--Lessons to be learnt from past experience. <i>European Accounting Review</i>. 2014;(1):117--141.","chicago":"Müller, Jens. “The Challenge of Assessing the Market Value of Private Companies Using a Standardised Combination Method for Tax Purposes--Lessons to Be Learnt from Past Experience.” <i>European Accounting Review</i>, no. 1 (2014): 117--141.","ieee":"J. Müller, “The challenge of assessing the market value of private companies using a standardised combination method for tax purposes--Lessons to be learnt from past experience,” <i>European Accounting Review</i>, no. 1, pp. 117--141, 2014.","apa":"Müller, J. (2014). The challenge of assessing the market value of private companies using a standardised combination method for tax purposes--Lessons to be learnt from past experience. <i>European Accounting Review</i>, (1), 117--141.","mla":"Müller, Jens. “The Challenge of Assessing the Market Value of Private Companies Using a Standardised Combination Method for Tax Purposes--Lessons to Be Learnt from Past Experience.” <i>European Accounting Review</i>, no. 1, 2014, pp. 117--141.","short":"J. Müller, European Accounting Review (2014) 117--141.","bibtex":"@article{Müller_2014, title={The challenge of assessing the market value of private companies using a standardised combination method for tax purposes--Lessons to be learnt from past experience}, number={1}, journal={European Accounting Review}, author={Müller, Jens}, year={2014}, pages={117--141} }"},"year":"2014","author":[{"first_name":"Jens","last_name":"Müller","full_name":"Müller, Jens","id":"1245"}],"date_created":"2018-07-25T07:53:11Z","date_updated":"2022-01-06T06:59:30Z","title":"The challenge of assessing the market value of private companies using a standardised combination method for tax purposes--Lessons to be learnt from past experience","publication":"European Accounting Review","type":"journal_article","status":"public","abstract":[{"text":"When taxes on capital or wealth are levied, in most countries companies have to be assessed in terms of their market value (MV). Estimating the MV of private companies for tax purposes is a challenging task for tax authorities as MVs are not available. In this study, I empirically analyse to what extent an accounting-based tax valuation method for private companies, a simplified residual income model, succeeds in matching the MV. I refer to the mandatory Standardised Combination Model that is a special case of methods commonly used in several countries. In the absence of market prices for private companies, I use a sample of small German public companies as a proxy. I validate this approach using a sensitivity analysis that involves matching the sample of public companies with that of private companies. The results imply that the mandatory Standardised Combination Model leads to a severe unequal treatment not only between public and private companies but also among private companies across and within industries. Furthermore, I simulate the effects of variation in the key parameters and highlight their impact on the approximation quality of the Standardised Combination Method. The findings are relevant to tax reform discussions as well as to tax policy-makers and practitioners in many countries.","lang":"eng"}],"department":[{"_id":"189"}],"user_id":"48187","_id":"3699","language":[{"iso":"eng"}],"keyword":["Challenge of Assessing","Tax Purposes"],"article_type":"original"},{"type":"working_paper","status":"public","abstract":[{"text":"When taxes on capital or wealth are levied, in most countries companies have to be assessed in terms of their market value (MV). Estimating the MV of private companies for tax purposes is a challenging task for tax authorities as MVs are not available. In this study, I empirically analyse to what extent an accounting-based tax valuation method for private companies, a simplified residual income model, succeeds in matching the MV. I refer to the mandatory Standardised Combination Model that is a special case of methods commonly used in several countries. In the absence of market prices for private companies, I use a sample of small German public companies as a proxy. I validate this approach using a sensitivity analysis that involves matching the sample of public companies with that of private companies. The results imply that the mandatory Standardised Combination Model leads to a severe unequal treatment not only between public and private companies but also among private companies across and within industries. Furthermore, I simulate the effects of variation in the key parameters and highlight their impact on the approximation quality of the Standardised Combination Method. The findings are relevant to tax reform discussions as well as to tax policy-makers and practitioners in many countries. ","lang":"eng"}],"user_id":"48187","series_title":"European Accounting Review","department":[{"_id":"186"},{"_id":"189"}],"_id":"5333","language":[{"iso":"eng"}],"jel":["H2","M41"],"citation":{"ama":"Müller J. <i>The Challenge of Assessing the Market Value of Private Companies Using a Standardized Combination Method for Tax Purposes – Lessons to Be Learned from Past Experience</i>. Vol Volume 23, Number 1. Routledge, part of the Taylor &#38; Francis Group; 2014:117-141(25). doi:<a href=\"https://doi.org/10.1080/09638180.2012.746528\">10.1080/09638180.2012.746528</a>","chicago":"Müller, Jens. <i>The Challenge of Assessing the Market Value of Private Companies Using a Standardized Combination Method for Tax Purposes – Lessons to Be Learned from Past Experience</i>. Vol. Volume 23, Number 1. European Accounting Review. Routledge, part of the Taylor &#38; Francis Group, 2014. <a href=\"https://doi.org/10.1080/09638180.2012.746528\">https://doi.org/10.1080/09638180.2012.746528</a>.","ieee":"J. Müller, <i>The Challenge of Assessing the Market Value of Private Companies Using a Standardized Combination Method for Tax Purposes – Lessons to be Learned from Past Experience</i>, vol. Volume 23, Number 1. Routledge, part of the Taylor &#38; Francis Group, 2014, pp. 117-141(25).","apa":"Müller, J. (2014). <i>The Challenge of Assessing the Market Value of Private Companies Using a Standardized Combination Method for Tax Purposes – Lessons to be Learned from Past Experience</i> (Vol. Volume 23, Number 1, pp. 117-141(25)). Routledge, part of the Taylor &#38; Francis Group. <a href=\"https://doi.org/10.1080/09638180.2012.746528\">https://doi.org/10.1080/09638180.2012.746528</a>","short":"J. Müller, The Challenge of Assessing the Market Value of Private Companies Using a Standardized Combination Method for Tax Purposes – Lessons to Be Learned from Past Experience, Routledge, part of the Taylor &#38; Francis Group, 2014.","mla":"Müller, Jens. <i>The Challenge of Assessing the Market Value of Private Companies Using a Standardized Combination Method for Tax Purposes – Lessons to Be Learned from Past Experience</i>. Vol. Volume 23, Number 1, Routledge, part of the Taylor &#38; Francis Group, 2014, pp. 117-141(25), doi:<a href=\"https://doi.org/10.1080/09638180.2012.746528\">10.1080/09638180.2012.746528</a>.","bibtex":"@book{Müller_2014, series={European Accounting Review}, title={The Challenge of Assessing the Market Value of Private Companies Using a Standardized Combination Method for Tax Purposes – Lessons to be Learned from Past Experience}, volume={Volume 23, Number 1}, DOI={<a href=\"https://doi.org/10.1080/09638180.2012.746528\">10.1080/09638180.2012.746528</a>}, publisher={Routledge, part of the Taylor &#38; Francis Group}, author={Müller, Jens}, year={2014}, pages={117-141(25)}, collection={European Accounting Review} }"},"page":"117-141(25)","year":"2014","author":[{"id":"1245","full_name":"Müller, Jens","last_name":"Müller","first_name":"Jens"}],"date_created":"2018-11-05T09:02:58Z","volume":"Volume 23, Number 1","publisher":"Routledge, part of the Taylor & Francis Group","date_updated":"2022-01-06T07:01:50Z","doi":"10.1080/09638180.2012.746528","title":"The Challenge of Assessing the Market Value of Private Companies Using a Standardized Combination Method for Tax Purposes – Lessons to be Learned from Past Experience"},{"place":"Prague","year":"2012","page":"2578-2582","citation":{"ama":"Garcia-Ariza A-P, Müller R, Stephan R, et al. 60 GHz Polarimetric MIMO Sensing: architectures and technology. In: <i>EuCAP2012 (European Conference on Antennas and Propagation)</i>. ; 2012:2578-2582. doi:<a href=\"https://doi.org/10.1109/EuCAP.2012.6206544\">10.1109/EuCAP.2012.6206544</a>","chicago":"Garcia-Ariza, Alexis-Paolo, Robert Müller, Ralf Stephan, Frank Wollenschläger, Alexander Schulz, Mohamed Elkhouly, Christoph Scheytt, et al. “60 GHz Polarimetric MIMO Sensing: Architectures and Technology.” In <i>EuCAP2012 (European Conference on Antennas and Propagation)</i>, 2578–82. Prague, 2012. <a href=\"https://doi.org/10.1109/EuCAP.2012.6206544\">https://doi.org/10.1109/EuCAP.2012.6206544</a>.","ieee":"A.-P. Garcia-Ariza <i>et al.</i>, “60 GHz Polarimetric MIMO Sensing: architectures and technology,” in <i>EuCAP2012 (European Conference on Antennas and Propagation)</i>, 2012, pp. 2578–2582, doi: <a href=\"https://doi.org/10.1109/EuCAP.2012.6206544\">10.1109/EuCAP.2012.6206544</a>.","bibtex":"@inproceedings{Garcia-Ariza_Müller_Stephan_Wollenschläger_Schulz_Elkhouly_Scheytt_Trautwein_Müller_Thomae_et al._2012, place={Prague}, title={60 GHz Polarimetric MIMO Sensing: architectures and technology}, DOI={<a href=\"https://doi.org/10.1109/EuCAP.2012.6206544\">10.1109/EuCAP.2012.6206544</a>}, booktitle={EuCAP2012 (European Conference on Antennas and Propagation)}, author={Garcia-Ariza, Alexis-Paolo and Müller, Robert and Stephan, Ralf and Wollenschläger, Frank and Schulz, Alexander and Elkhouly, Mohamed and Scheytt, Christoph and Trautwein, Uwe and Müller, Jens and Thomae, Reiner and et al.}, year={2012}, pages={2578–2582} }","mla":"Garcia-Ariza, Alexis-Paolo, et al. “60 GHz Polarimetric MIMO Sensing: Architectures and Technology.” <i>EuCAP2012 (European Conference on Antennas and Propagation)</i>, 2012, pp. 2578–82, doi:<a href=\"https://doi.org/10.1109/EuCAP.2012.6206544\">10.1109/EuCAP.2012.6206544</a>.","short":"A.-P. Garcia-Ariza, R. Müller, R. Stephan, F. Wollenschläger, A. Schulz, M. Elkhouly, C. Scheytt, U. Trautwein, J. Müller, R. Thomae, M. Hein, in: EuCAP2012 (European Conference on Antennas and Propagation), Prague, 2012, pp. 2578–2582.","apa":"Garcia-Ariza, A.-P., Müller, R., Stephan, R., Wollenschläger, F., Schulz, A., Elkhouly, M., Scheytt, C., Trautwein, U., Müller, J., Thomae, R., &#38; Hein, M. (2012). 60 GHz Polarimetric MIMO Sensing: architectures and technology. <i>EuCAP2012 (European Conference on Antennas and Propagation)</i>, 2578–2582. <a href=\"https://doi.org/10.1109/EuCAP.2012.6206544\">https://doi.org/10.1109/EuCAP.2012.6206544</a>"},"publication_identifier":{"eisbn":["978-1-4577-0920-3"]},"related_material":{"link":[{"relation":"confirmation","url":"https://ieeexplore.ieee.org/abstract/document/6206544"}]},"title":"60 GHz Polarimetric MIMO Sensing: architectures and technology","doi":"10.1109/EuCAP.2012.6206544","date_updated":"2022-01-06T06:56:20Z","date_created":"2021-09-14T13:01:26Z","author":[{"first_name":"Alexis-Paolo","full_name":"Garcia-Ariza, Alexis-Paolo","last_name":"Garcia-Ariza"},{"full_name":"Müller, Robert","last_name":"Müller","first_name":"Robert"},{"last_name":"Stephan","full_name":"Stephan, Ralf","first_name":"Ralf"},{"full_name":"Wollenschläger, Frank","last_name":"Wollenschläger","first_name":"Frank"},{"first_name":"Alexander","last_name":"Schulz","full_name":"Schulz, Alexander"},{"first_name":"Mohamed","full_name":"Elkhouly, Mohamed","last_name":"Elkhouly"},{"first_name":"Christoph","last_name":"Scheytt","id":"37144","full_name":"Scheytt, Christoph"},{"first_name":"Uwe","full_name":"Trautwein, Uwe","last_name":"Trautwein"},{"first_name":"Jens","id":"1245","full_name":"Müller, Jens","last_name":"Müller"},{"first_name":"Reiner","full_name":"Thomae, Reiner","last_name":"Thomae"},{"full_name":"Hein, Matthias","last_name":"Hein","first_name":"Matthias"}],"abstract":[{"text":"Millimeter-Wave (mm-W) is considered a potential technology for high-data rate wireless transmission and for high-resolution short-range radar, due to the 7-9 GHz bandwidth at the 60 GHz unlicensed band available worldwide. Developing ultrawideband architectures including multiple-input-multiple-output (MIMO) antenna systems at mm-W offer many advantages including jointly optimized analogue and digital signal processing at carrier frequency and baseband. This allows for flexible antenna designs and reduced losses, as many passive structures can be avoided at both sides of the link. Besides, based on flexible polarimetric approaches, the polarimetric propagation of electromagnetic waves can be exploited. In this paper we present a 60 GHz polarimetric MIMO system architecture, which includes analogue miniaturized frontends designed and manufactured by multi-layer packaging technologies. Such architecture permitted the design of compact MIMO radar and multi-dimensional channel sounding. The MIMO approach allows not only polarimetric filtering and fully polarimetric/directional signal processing to increase the signal-to-clutter-plus-noise ratio of mm-W radar systems, but also the full characterization of wireless channels including multipath with orthogonal polarizations.","lang":"eng"}],"status":"public","publication":"EuCAP2012 (European Conference on Antennas and Propagation)","type":"conference","language":[{"iso":"eng"}],"_id":"24415","department":[{"_id":"58"}],"user_id":"15931"},{"intvolume":"        63","page":"45-83","citation":{"bibtex":"@article{Müller_Sureth-Sloane_2011, title={Marktnahe Bewertung von Unternehmen nach der Erbschaftsteuerreform?}, volume={63}, DOI={<a href=\"https://doi.org/10.1007/bf03372991\">10.1007/bf03372991</a>}, number={13}, journal={Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung}, author={Müller, Jens and Sureth-Sloane, Caren}, year={2011}, pages={45–83} }","short":"J. Müller, C. Sureth-Sloane, Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung 63 (2011) 45–83.","mla":"Müller, Jens, and Caren Sureth-Sloane. “Marktnahe Bewertung von Unternehmen nach der Erbschaftsteuerreform?” <i>Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung</i>, vol. 63, no. 13, 2011, pp. 45–83, doi:<a href=\"https://doi.org/10.1007/bf03372991\">10.1007/bf03372991</a>.","apa":"Müller, J., &#38; Sureth-Sloane, C. (2011). Marktnahe Bewertung von Unternehmen nach der Erbschaftsteuerreform? <i>Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung</i>, <i>63</i>(13), 45–83. <a href=\"https://doi.org/10.1007/bf03372991\">https://doi.org/10.1007/bf03372991</a>","ieee":"J. Müller and C. Sureth-Sloane, “Marktnahe Bewertung von Unternehmen nach der Erbschaftsteuerreform?,” <i>Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung</i>, vol. 63, no. 13, pp. 45–83, 2011.","chicago":"Müller, Jens, and Caren Sureth-Sloane. “Marktnahe Bewertung von Unternehmen nach der Erbschaftsteuerreform?” <i>Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung</i> 63, no. 13 (2011): 45–83. <a href=\"https://doi.org/10.1007/bf03372991\">https://doi.org/10.1007/bf03372991</a>.","ama":"Müller J, Sureth-Sloane C. Marktnahe Bewertung von Unternehmen nach der Erbschaftsteuerreform? <i>Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung</i>. 2011;63(13):45-83. doi:<a href=\"https://doi.org/10.1007/bf03372991\">10.1007/bf03372991</a>"},"year":"2011","issue":"13","publication_identifier":{"issn":["0341-2687"],"eissn":["2366-6153"]},"publication_status":"published","doi":"10.1007/bf03372991","title":"Marktnahe Bewertung von Unternehmen nach der Erbschaftsteuerreform?","volume":63,"date_created":"2021-08-02T11:58:29Z","author":[{"first_name":"Jens","last_name":"Müller","full_name":"Müller, Jens","id":"1245"},{"first_name":"Caren","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren","id":"530"}],"date_updated":"2022-01-06T06:55:43Z","status":"public","publication":"Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung","type":"journal_article","language":[{"iso":"ger"}],"department":[{"_id":"189"},{"_id":"187"}],"user_id":"68751","_id":"22919"},{"type":"working_paper","status":"public","series_title":"arqus, Quantitative Research in Taxation","user_id":"61801","department":[{"_id":"187"},{"_id":"189"},{"_id":"635"}],"_id":"5091","language":[{"iso":"ger"}],"citation":{"ama":"Müller J, Sureth-Sloane C. <i>Empirische Analyse der Unternehmensbewertung für die Erbschaftsteuer mit dem vereinfachten Ertragswertverfahren</i>. Vol 108.; 2010.","ieee":"J. Müller and C. Sureth-Sloane, <i>Empirische Analyse der Unternehmensbewertung für die Erbschaftsteuer mit dem vereinfachten Ertragswertverfahren</i>, vol. 108. 2010.","chicago":"Müller, Jens, and Caren Sureth-Sloane. <i>Empirische Analyse der Unternehmensbewertung für die Erbschaftsteuer mit dem vereinfachten Ertragswertverfahren</i>. Vol. 108. arqus, Quantitative Research in Taxation, 2010.","apa":"Müller, J., &#38; Sureth-Sloane, C. (2010). <i>Empirische Analyse der Unternehmensbewertung für die Erbschaftsteuer mit dem vereinfachten Ertragswertverfahren</i> (Vol. 108).","mla":"Müller, Jens, and Caren Sureth-Sloane. <i>Empirische Analyse der Unternehmensbewertung für die Erbschaftsteuer mit dem vereinfachten Ertragswertverfahren</i>. Vol. 108, 2010.","bibtex":"@book{Müller_Sureth-Sloane_2010, series={arqus, Quantitative Research in Taxation}, title={Empirische Analyse der Unternehmensbewertung für die Erbschaftsteuer mit dem vereinfachten Ertragswertverfahren}, volume={108}, author={Müller, Jens and Sureth-Sloane, Caren}, year={2010}, collection={arqus, Quantitative Research in Taxation} }","short":"J. Müller, C. Sureth-Sloane, Empirische Analyse der Unternehmensbewertung für die Erbschaftsteuer mit dem vereinfachten Ertragswertverfahren, 2010."},"intvolume":"       108","year":"2010","author":[{"full_name":"Müller, Jens","id":"1245","last_name":"Müller","first_name":"Jens"},{"first_name":"Caren","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren","id":"530"}],"date_created":"2018-10-30T14:57:30Z","volume":108,"date_updated":"2022-01-06T07:01:37Z","title":"Empirische Analyse der Unternehmensbewertung für die Erbschaftsteuer mit dem vereinfachten Ertragswertverfahren"},{"type":"journal_article","publication":"Die Wirtschaftsprüfung","status":"public","user_id":"61801","department":[{"_id":"187"},{"_id":"189"},{"_id":"635"}],"_id":"5093","language":[{"iso":"eng"}],"issue":"20","citation":{"bibtex":"@article{Müller_Sureth-Sloane_Läufer_2010, title={Mögliche Fallstricke einer Optimierung unternehmerischer Investitionsentscheidungen auf der Grundlage der Konzernsteuerquote}, volume={63}, number={20}, journal={Die Wirtschaftsprüfung}, author={Müller, Jens and Sureth-Sloane, Caren and Läufer, Christian}, year={2010}, pages={1028–1034} }","short":"J. Müller, C. Sureth-Sloane, C. Läufer, Die Wirtschaftsprüfung 63 (2010) 1028–1034.","mla":"Müller, Jens, et al. “Mögliche Fallstricke Einer Optimierung Unternehmerischer Investitionsentscheidungen Auf Der Grundlage Der Konzernsteuerquote.” <i>Die Wirtschaftsprüfung</i>, vol. 63, no. 20, 2010, pp. 1028–34.","apa":"Müller, J., Sureth-Sloane, C., &#38; Läufer, C. (2010). Mögliche Fallstricke einer Optimierung unternehmerischer Investitionsentscheidungen auf der Grundlage der Konzernsteuerquote. <i>Die Wirtschaftsprüfung</i>, <i>63</i>(20), 1028–1034.","ama":"Müller J, Sureth-Sloane C, Läufer C. Mögliche Fallstricke einer Optimierung unternehmerischer Investitionsentscheidungen auf der Grundlage der Konzernsteuerquote. <i>Die Wirtschaftsprüfung</i>. 2010;63(20):1028-1034.","ieee":"J. Müller, C. Sureth-Sloane, and C. Läufer, “Mögliche Fallstricke einer Optimierung unternehmerischer Investitionsentscheidungen auf der Grundlage der Konzernsteuerquote,” <i>Die Wirtschaftsprüfung</i>, vol. 63, no. 20, pp. 1028–1034, 2010.","chicago":"Müller, Jens, Caren Sureth-Sloane, and Christian Läufer. “Mögliche Fallstricke Einer Optimierung Unternehmerischer Investitionsentscheidungen Auf Der Grundlage Der Konzernsteuerquote.” <i>Die Wirtschaftsprüfung</i> 63, no. 20 (2010): 1028–34."},"intvolume":"        63","page":"1028-1034","year":"2010","author":[{"full_name":"Müller, Jens","id":"1245","last_name":"Müller","first_name":"Jens"},{"id":"530","full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","first_name":"Caren"},{"first_name":"Christian","last_name":"Läufer","full_name":"Läufer, Christian"}],"date_created":"2018-10-30T15:00:12Z","volume":63,"date_updated":"2022-01-06T07:01:37Z","title":"Mögliche Fallstricke einer Optimierung unternehmerischer Investitionsentscheidungen auf der Grundlage der Konzernsteuerquote"},{"type":"journal_article","publication":"Die Betriebswirtschaft","status":"public","user_id":"21222","department":[{"_id":"187"},{"_id":"189"},{"_id":"635"}],"_id":"5089","language":[{"iso":"ger"}],"issue":"4","quality_controlled":"1","citation":{"apa":"Müller, J., &#38; Sureth-Sloane, C. (2010). The Impact of Tax Optimized Investment Projects on the Effective Group Tax Rate. <i>Die Betriebswirtschaft</i>, <i>70</i>(4), 331–348.","short":"J. Müller, C. Sureth-Sloane, Die Betriebswirtschaft 70 (2010) 331–348.","mla":"Müller, Jens, and Caren Sureth-Sloane. “The Impact of Tax Optimized Investment Projects on the Effective Group Tax Rate.” <i>Die Betriebswirtschaft</i>, vol. 70, no. 4, 2010, pp. 331–48.","bibtex":"@article{Müller_Sureth-Sloane_2010, title={The Impact of Tax Optimized Investment Projects on the Effective Group Tax Rate}, volume={70}, number={4}, journal={Die Betriebswirtschaft}, author={Müller, Jens and Sureth-Sloane, Caren}, year={2010}, pages={331–348} }","ama":"Müller J, Sureth-Sloane C. The Impact of Tax Optimized Investment Projects on the Effective Group Tax Rate. <i>Die Betriebswirtschaft</i>. 2010;70(4):331-348.","ieee":"J. Müller and C. Sureth-Sloane, “The Impact of Tax Optimized Investment Projects on the Effective Group Tax Rate,” <i>Die Betriebswirtschaft</i>, vol. 70, no. 4, pp. 331–348, 2010.","chicago":"Müller, Jens, and Caren Sureth-Sloane. “The Impact of Tax Optimized Investment Projects on the Effective Group Tax Rate.” <i>Die Betriebswirtschaft</i> 70, no. 4 (2010): 331–48."},"page":"331-348","intvolume":"        70","year":"2010","date_created":"2018-10-30T14:55:51Z","author":[{"last_name":"Müller","full_name":"Müller, Jens","id":"1245","first_name":"Jens"},{"first_name":"Caren","id":"530","full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901"}],"volume":70,"date_updated":"2023-01-31T12:21:45Z","title":"The Impact of Tax Optimized Investment Projects on the Effective Group Tax Rate"},{"author":[{"first_name":"Ralf","last_name":"Maiterth","full_name":"Maiterth, Ralf"},{"first_name":"Henriette","last_name":"Houben","full_name":"Houben, Henriette"},{"last_name":"Broekelschen","full_name":"Broekelschen, Wiebke","first_name":"Wiebke"},{"last_name":"Müller","id":"1245","full_name":"Müller, Jens","first_name":"Jens"},{"first_name":"Caren","last_name":"Sureth-Sloane","id":"530","full_name":"Sureth-Sloane, Caren"}],"date_created":"2018-07-25T07:16:30Z","date_updated":"2022-01-06T06:59:30Z","title":"Mikroanalytische Begleitung der Steuerpolitik am Beispiel der Erbschaftsteuerreform","citation":{"ama":"Maiterth R, Houben H, Broekelschen W, Müller J, Sureth-Sloane C. Mikroanalytische Begleitung der Steuerpolitik am Beispiel der Erbschaftsteuerreform. <i>Statistik und Wissenschaft</i>. 2009:163--183.","ieee":"R. Maiterth, H. Houben, W. Broekelschen, J. Müller, and C. Sureth-Sloane, “Mikroanalytische Begleitung der Steuerpolitik am Beispiel der Erbschaftsteuerreform,” <i>Statistik und Wissenschaft</i>, pp. 163--183, 2009.","chicago":"Maiterth, Ralf, Henriette Houben, Wiebke Broekelschen, Jens Müller, and Caren Sureth-Sloane. “Mikroanalytische Begleitung Der Steuerpolitik Am Beispiel Der Erbschaftsteuerreform.” <i>Statistik Und Wissenschaft</i>, 2009, 163--183.","mla":"Maiterth, Ralf, et al. “Mikroanalytische Begleitung Der Steuerpolitik Am Beispiel Der Erbschaftsteuerreform.” <i>Statistik Und Wissenschaft</i>, 2009, pp. 163--183.","bibtex":"@article{Maiterth_Houben_Broekelschen_Müller_Sureth-Sloane_2009, title={Mikroanalytische Begleitung der Steuerpolitik am Beispiel der Erbschaftsteuerreform}, journal={Statistik und Wissenschaft}, author={Maiterth, Ralf and Houben, Henriette and Broekelschen, Wiebke and Müller, Jens and Sureth-Sloane, Caren}, year={2009}, pages={163--183} }","short":"R. Maiterth, H. Houben, W. Broekelschen, J. Müller, C. Sureth-Sloane, Statistik Und Wissenschaft (2009) 163--183.","apa":"Maiterth, R., Houben, H., Broekelschen, W., Müller, J., &#38; Sureth-Sloane, C. (2009). Mikroanalytische Begleitung der Steuerpolitik am Beispiel der Erbschaftsteuerreform. <i>Statistik Und Wissenschaft</i>, 163--183."},"jel":["H2","M41"],"page":"163--183","year":"2009","user_id":"67504","department":[{"_id":"186"},{"_id":"189"},{"_id":"187"},{"_id":"635"}],"_id":"3693","language":[{"iso":"eng"}],"keyword":["Erbschaftsteuer | Inheritance tax | Steuerreform | Tax reform | Steuerwirkung | Tax effects | Steuereinnahmen | Tax revenue | Mikrodaten | Microdata | Simulation"],"type":"journal_article","publication":"Statistik und Wissenschaft","status":"public","abstract":[{"lang":"ger","text":"Erbschaftsteuer | Inheritance tax | Steuerreform | Tax reform | Steuerwirkung | Tax effects | Steuereinnahmen | Tax revenue | Mikrodaten | Microdata | Simulation | Deutschland | Germany"}]},{"_id":"3558","user_id":"48187","department":[{"_id":"186"},{"_id":"189"}],"keyword":["Steuer-","Rechnungs- und Prüfungswesen"],"language":[{"iso":"ger"}],"type":"book","abstract":[{"text":"Über 50 Jahre wurde das Stuttgarter Verfahren verwendet, um den Wert nicht börsennotierter Unternehmen für die Erbschaft-, Schenkung- und Vermögensteuer zu bestimmen. Durch das Urteil des Bundesverfassungsgerichts vom 07.11.2006 ist der Gesetzgeber verpflichtet, die Erbschaftsteuer zu reformieren und eine marktnahe Bewertung von Unternehmensvermögen sicherzustellen.\r\n\r\nAuf der Basis einer umfangreichen empirischen Analyse geht Jens Müller den Fragen nach, wie stark eine Bewertung durch das Stuttgarter Verfahren von Marktwerten abweicht und in welchen Fällen eine akzeptable Approximation des Marktwertes erreicht wird. In der Praxis wird das Multiplikatorverfahren häufig zur Bewertung nicht börsennotierter Unternehmen verwendet. Der Autor untersucht, in welcher Form dieses Verfahren auch für steuerliche Zwecke geeignet ist und zeigt auf, mit welchen Schätzfehlern zu rechnen ist. ","lang":"ger"}],"status":"public","publisher":"Springer Gabler","date_updated":"2022-01-06T06:59:25Z","date_created":"2018-07-18T09:27:32Z","author":[{"first_name":"Jens","last_name":"Müller","full_name":"Müller, Jens","id":"1245"}],"title":"Unternehmensbewertung für substanzsteuerliche Zwecke - eine empirische Analyse des Stuttgarter Verfahrens und alternativer Ansätze","publication_status":"published","publication_identifier":{"isbn":["978-3834912879"]},"year":"2008","jel":["H2","M41"],"citation":{"chicago":"Müller, Jens. <i>Unternehmensbewertung für substanzsteuerliche Zwecke - eine empirische Analyse des Stuttgarter Verfahrens und alternativer Ansätze</i>. Springer Gabler, 2008.","ieee":"J. Müller, <i>Unternehmensbewertung für substanzsteuerliche Zwecke - eine empirische Analyse des Stuttgarter Verfahrens und alternativer Ansätze</i>. Springer Gabler, 2008.","ama":"Müller J. <i>Unternehmensbewertung für substanzsteuerliche Zwecke - eine empirische Analyse des Stuttgarter Verfahrens und alternativer Ansätze</i>. Springer Gabler; 2008.","mla":"Müller, Jens. <i>Unternehmensbewertung für substanzsteuerliche Zwecke - eine empirische Analyse des Stuttgarter Verfahrens und alternativer Ansätze</i>. Springer Gabler, 2008.","bibtex":"@book{Müller_2008, title={Unternehmensbewertung für substanzsteuerliche Zwecke - eine empirische Analyse des Stuttgarter Verfahrens und alternativer Ansätze}, publisher={Springer Gabler}, author={Müller, Jens}, year={2008} }","short":"J. Müller, Unternehmensbewertung für substanzsteuerliche Zwecke - eine empirische Analyse des Stuttgarter Verfahrens und alternativer Ansätze, Springer Gabler, 2008.","apa":"Müller, J. (2008). <i>Unternehmensbewertung für substanzsteuerliche Zwecke - eine empirische Analyse des Stuttgarter Verfahrens und alternativer Ansätze</i>. Springer Gabler."},"page":"185"},{"status":"public","type":"book","language":[{"iso":"ger"}],"_id":"14931","department":[{"_id":"187"}],"user_id":"21222","year":"2008","place":"Wiesbaden","citation":{"apa":"Müller, J., &#38; Sureth-Sloane, C. (2008). <i>Unternehmensbewertung für substanzsteuerliche Zwecke - Eine empirische Analyser des Stuttgarter Verfahrens und alternative Ansätze</i>. Wiesbaden. <a href=\"https://doi.org/10.1007/978-3-8349-9927-6\">https://doi.org/10.1007/978-3-8349-9927-6</a>","bibtex":"@book{Müller_Sureth-Sloane_2008, place={Wiesbaden}, title={Unternehmensbewertung für substanzsteuerliche Zwecke - Eine empirische Analyser des Stuttgarter Verfahrens und alternative Ansätze}, DOI={<a href=\"https://doi.org/10.1007/978-3-8349-9927-6\">10.1007/978-3-8349-9927-6</a>}, author={Müller, Jens and Sureth-Sloane, Caren}, year={2008} }","mla":"Müller, Jens, and Caren Sureth-Sloane. <i>Unternehmensbewertung für substanzsteuerliche Zwecke - Eine empirische Analyser des Stuttgarter Verfahrens und alternative Ansätze</i>. 2008, doi:<a href=\"https://doi.org/10.1007/978-3-8349-9927-6\">10.1007/978-3-8349-9927-6</a>.","short":"J. Müller, C. Sureth-Sloane, Unternehmensbewertung für substanzsteuerliche Zwecke - Eine empirische Analyser des Stuttgarter Verfahrens und alternative Ansätze, Wiesbaden, 2008.","chicago":"Müller, Jens, and Caren Sureth-Sloane. <i>Unternehmensbewertung für substanzsteuerliche Zwecke - Eine empirische Analyser des Stuttgarter Verfahrens und alternative Ansätze</i>. Wiesbaden, 2008. <a href=\"https://doi.org/10.1007/978-3-8349-9927-6\">https://doi.org/10.1007/978-3-8349-9927-6</a>.","ieee":"J. Müller and C. Sureth-Sloane, <i>Unternehmensbewertung für substanzsteuerliche Zwecke - Eine empirische Analyser des Stuttgarter Verfahrens und alternative Ansätze</i>. Wiesbaden, 2008.","ama":"Müller J, Sureth-Sloane C. <i>Unternehmensbewertung für substanzsteuerliche Zwecke - Eine empirische Analyser des Stuttgarter Verfahrens und alternative Ansätze</i>. Wiesbaden; 2008. doi:<a href=\"https://doi.org/10.1007/978-3-8349-9927-6\">10.1007/978-3-8349-9927-6</a>"},"publication_identifier":{"isbn":["9783834912879","9783834999276"]},"publication_status":"published","title":"Unternehmensbewertung für substanzsteuerliche Zwecke - Eine empirische Analyser des Stuttgarter Verfahrens und alternative Ansätze","doi":"10.1007/978-3-8349-9927-6","date_updated":"2022-01-06T06:52:11Z","author":[{"first_name":"Jens","last_name":"Müller","full_name":"Müller, Jens","id":"1245"},{"full_name":"Sureth-Sloane, Caren","id":"530","last_name":"Sureth-Sloane","first_name":"Caren"}],"date_created":"2019-11-13T12:32:06Z"}]