[{"citation":{"ama":"Dyck D, Hechtner F, Maiterth R, Sureth-Sloane C. <i>Abschreibungen als Mittel der Investitionsförderung in Deutschland – Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen</i>.; 2025. doi:<a href=\"http://dx.doi.org/10.2139/ssrn.5337276 \">http://dx.doi.org/10.2139/ssrn.5337276 </a>","bibtex":"@book{Dyck_Hechtner_Maiterth_Sureth-Sloane_2025, series={TRR 266 Accounting for Transparency Working Paper Series No. 196}, title={Abschreibungen als Mittel der Investitionsförderung in Deutschland – Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen}, DOI={<a href=\"http://dx.doi.org/10.2139/ssrn.5337276 \">http://dx.doi.org/10.2139/ssrn.5337276 </a>}, author={Dyck, Daniel and Hechtner, Frank and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2025}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 196} }","mla":"Dyck, Daniel, et al. <i>Abschreibungen als Mittel der Investitionsförderung in Deutschland – Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen</i>. 2025, doi:<a href=\"http://dx.doi.org/10.2139/ssrn.5337276 \">http://dx.doi.org/10.2139/ssrn.5337276 </a>.","short":"D. Dyck, F. Hechtner, R. Maiterth, C. Sureth-Sloane, Abschreibungen als Mittel der Investitionsförderung in Deutschland – Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen, 2025.","chicago":"Dyck, Daniel, Frank Hechtner, Ralf Maiterth, and Caren Sureth-Sloane. <i>Abschreibungen als Mittel der Investitionsförderung in Deutschland – Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen</i>. TRR 266 Accounting for Transparency Working Paper Series No. 196, 2025. <a href=\"http://dx.doi.org/10.2139/ssrn.5337276 \">http://dx.doi.org/10.2139/ssrn.5337276 </a>.","apa":"Dyck, D., Hechtner, F., Maiterth, R., &#38; Sureth-Sloane, C. (2025). <i>Abschreibungen als Mittel der Investitionsförderung in Deutschland – Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen</i>. <a href=\"http://dx.doi.org/10.2139/ssrn.5337276 \">http://dx.doi.org/10.2139/ssrn.5337276 </a>","ieee":"D. Dyck, F. Hechtner, R. Maiterth, and C. Sureth-Sloane, <i>Abschreibungen als Mittel der Investitionsförderung in Deutschland – Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen</i>. 2025."},"date_created":"2025-07-14T06:48:31Z","type":"working_paper","department":[{"_id":"187"}],"oa":"1","status":"public","year":"2025","title":"Abschreibungen als Mittel der Investitionsförderung in Deutschland – Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen","author":[{"id":"83379","full_name":"Dyck, Daniel","last_name":"Dyck","first_name":"Daniel"},{"last_name":"Hechtner","first_name":"Frank","full_name":"Hechtner, Frank"},{"full_name":"Maiterth, Ralf","first_name":"Ralf","last_name":"Maiterth"},{"first_name":"Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren","id":"530"}],"date_updated":"2026-01-13T08:44:31Z","main_file_link":[{"open_access":"1","url":"https://steuerrecht.uni-koeln.de/sites/steuerrecht/StuW/Jahrgaenge/StuW_2025_-_Sonderheft_NeSt.pdf"}],"_id":"60596","language":[{"iso":"ger"}],"series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 196","user_id":"96670","doi":"http://dx.doi.org/10.2139/ssrn.5337276 "},{"_id":"61508","language":[{"iso":"eng"}],"series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 208","main_file_link":[{"url":"https://ssrn.com/abstract=5398645","open_access":"1"}],"page":"57","doi":"10.2139/ssrn.5398645","user_id":"97894","author":[{"last_name":"Dyck","first_name":"Daniel","full_name":"Dyck, Daniel","id":"83379"},{"last_name":"Kourouxous","first_name":"Thomas","full_name":"Kourouxous, Thomas"},{"full_name":"Lorenz, Johannes","last_name":"Lorenz","first_name":"Johannes"}],"title":"An Economic Analysis of Joint Tax Audits","status":"public","year":"2025","date_updated":"2025-10-02T08:56:48Z","publication_status":"published","date_created":"2025-10-02T08:53:38Z","oa":"1","department":[{"_id":"187"}],"type":"working_paper","keyword":["joint tax audits","double taxation","dispute prevention","income shifting"],"citation":{"mla":"Dyck, Daniel, et al. <i>An Economic Analysis of Joint Tax Audits</i>. 2025, doi:<a href=\"https://doi.org/10.2139/ssrn.5398645\">10.2139/ssrn.5398645</a>.","ama":"Dyck D, Kourouxous T, Lorenz J. <i>An Economic Analysis of Joint Tax Audits</i>.; 2025. doi:<a href=\"https://doi.org/10.2139/ssrn.5398645\">10.2139/ssrn.5398645</a>","bibtex":"@book{Dyck_Kourouxous_Lorenz_2025, series={TRR 266 Accounting for Transparency Working Paper Series No. 208}, title={An Economic Analysis of Joint Tax Audits}, DOI={<a href=\"https://doi.org/10.2139/ssrn.5398645\">10.2139/ssrn.5398645</a>}, author={Dyck, Daniel and Kourouxous, Thomas and Lorenz, Johannes}, year={2025}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 208} }","apa":"Dyck, D., Kourouxous, T., &#38; Lorenz, J. (2025). <i>An Economic Analysis of Joint Tax Audits</i>. <a href=\"https://doi.org/10.2139/ssrn.5398645\">https://doi.org/10.2139/ssrn.5398645</a>","ieee":"D. Dyck, T. Kourouxous, and J. Lorenz, <i>An Economic Analysis of Joint Tax Audits</i>. 2025.","chicago":"Dyck, Daniel, Thomas Kourouxous, and Johannes Lorenz. <i>An Economic Analysis of Joint Tax Audits</i>. TRR 266 Accounting for Transparency Working Paper Series No. 208, 2025. <a href=\"https://doi.org/10.2139/ssrn.5398645\">https://doi.org/10.2139/ssrn.5398645</a>.","short":"D. Dyck, T. Kourouxous, J. Lorenz, An Economic Analysis of Joint Tax Audits, 2025."},"abstract":[{"text":"We investigate how tax authorities use joint tax audits as a coordinated enforcement tool in cross-border transactions of a multinational firm. Joint tax audits aim to resolve potential tax disputes early, before such disputes escalate into costly and time-consuming resolution procedures that may not fully eliminate double taxation. Employing a game-theoretic model, we identify settings in which we expect joint audits to occur and investigate their effect on the firm's expected tax payments and tax audit efficiency. We find that the occurrence of joint audits critically depends on the double taxation risk in the absence of joint audits. Unless tax rules are consistently applied, joint audits can occur more often when this risk is higher. The reason is that the firm changes its income-shifting strategy to reduce its expected tax payments, and thereby also enables tax authorities to better target tax disputes via joint audits that would otherwise escalate. However, we identify conditions under which joint audits are then detrimental to tax audit efficiency, particularly when the firm prefers them most. Our results imply that cost-sharing arrangements for joint audits should be tailored to the level of double taxation risk, with firm involvement having the potential to improve efficiency when this risk is high.","lang":"eng"}]},{"department":[{"_id":"187"}],"type":"working_paper","date_created":"2025-10-02T08:34:26Z","abstract":[{"lang":"eng","text":"This study introduces sloppiness---the inaccurate preparation of supporting information during tax disputes---as a neglected but critical factor influencing taxpayer noncompliance. We conceptualize sloppiness as arising both from imperfections in the internal information environment, exacerbated by structural uncertainty over litigation outcomes (factual dimension), and from strategic aversion to compliance effort (strategic dimension). We examine whether and to what extent improved documentation and engaging an internal monitoring expert can mitigate sloppiness and prevent litigation. Using a game-theoretic model, we derive equilibrium strategies for a tax manager's compliance effort, a monitoring expert's dispute resolution effort, and a tax authority's litigation decision. Absent a monitoring expert, we find that improved documentation consistently reduces the litigation probability. However, when a monitoring expert is present, we surprisingly find that improved documentation crowds out compliance effort and can increase the litigation probability. Overall, our results suggest that sloppiness can be overcome either through strong documentation alone or by engaging a monitoring expert when documentation is weak, with the latter approach becoming more attractive as the dispute resolution costs decline."}],"citation":{"mla":"Dyck, Daniel, et al. <i>Sloppiness in Tax Disputes: How to Prevent Litigation?</i> 2025.","bibtex":"@book{Dyck_Lorenz_Sureth-Sloane_2025, series={Working Papers Dissertations 155}, title={Sloppiness in Tax Disputes: How to Prevent Litigation?}, author={Dyck, Daniel and Lorenz, Johannes and Sureth-Sloane, Caren}, year={2025}, collection={Working Papers Dissertations 155} }","ama":"Dyck D, Lorenz J, Sureth-Sloane C. <i>Sloppiness in Tax Disputes: How to Prevent Litigation?</i>; 2025.","ieee":"D. Dyck, J. Lorenz, and C. Sureth-Sloane, <i>Sloppiness in Tax Disputes: How to Prevent Litigation?</i> 2025.","apa":"Dyck, D., Lorenz, J., &#38; Sureth-Sloane, C. (2025). <i>Sloppiness in Tax Disputes: How to Prevent Litigation?</i>","short":"D. Dyck, J. Lorenz, C. Sureth-Sloane, Sloppiness in Tax Disputes: How to Prevent Litigation?, 2025.","chicago":"Dyck, Daniel, Johannes Lorenz, and Caren Sureth-Sloane. <i>Sloppiness in Tax Disputes: How to Prevent Litigation?</i> Working Papers Dissertations 155, 2025."},"user_id":"97894","language":[{"iso":"eng"}],"_id":"61502","series_title":"Working Papers Dissertations 155","date_updated":"2025-10-02T08:34:52Z","author":[{"id":"83379","last_name":"Dyck","first_name":"Daniel","full_name":"Dyck, Daniel"},{"full_name":"Lorenz, Johannes","first_name":"Johannes","last_name":"Lorenz"},{"id":"530","full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","first_name":"Caren","orcid":" 0000-0002-8183-5901"}],"title":"Sloppiness in Tax Disputes: How to Prevent Litigation?","year":"2025","status":"public"},{"date_updated":"2025-08-13T08:11:34Z","title":"Tax Disputes - The Role of Technology and Controversy Expertise","status":"public","year":"2025","author":[{"id":"83379","full_name":"Dyck, Daniel","first_name":"Daniel","last_name":"Dyck"},{"last_name":"Lorenz","first_name":"Johannes","full_name":"Lorenz, Johannes"},{"first_name":"Caren","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren"}],"user_id":"97894","doi":"https://dx.doi.org/10.2139/ssrn.4214449 ","main_file_link":[{"url":"https://ssrn.com/abstract=4214449"}],"language":[{"iso":"eng"}],"_id":"46048","series_title":"TRR 266 Working Paper Series","citation":{"ama":"Dyck D, Lorenz J, Sureth-Sloane C. <i>Tax Disputes - The Role of Technology and Controversy Expertise</i>.; 2025. doi:<a href=\"https://dx.doi.org/10.2139/ssrn.4214449 \">https://dx.doi.org/10.2139/ssrn.4214449 </a>","bibtex":"@book{Dyck_Lorenz_Sureth-Sloane_2025, series={TRR 266 Working Paper Series}, title={Tax Disputes - The Role of Technology and Controversy Expertise}, DOI={<a href=\"https://dx.doi.org/10.2139/ssrn.4214449 \">https://dx.doi.org/10.2139/ssrn.4214449 </a>}, author={Dyck, Daniel and Lorenz, Johannes and Sureth-Sloane, Caren}, year={2025}, collection={TRR 266 Working Paper Series} }","mla":"Dyck, Daniel, et al. <i>Tax Disputes - The Role of Technology and Controversy Expertise</i>. 2025, doi:<a href=\"https://dx.doi.org/10.2139/ssrn.4214449 \">https://dx.doi.org/10.2139/ssrn.4214449 </a>.","short":"D. Dyck, J. Lorenz, C. Sureth-Sloane, Tax Disputes - The Role of Technology and Controversy Expertise, 2025.","chicago":"Dyck, Daniel, Johannes Lorenz, and Caren Sureth-Sloane. <i>Tax Disputes - The Role of Technology and Controversy Expertise</i>. TRR 266 Working Paper Series, 2025. <a href=\"https://dx.doi.org/10.2139/ssrn.4214449 \">https://dx.doi.org/10.2139/ssrn.4214449 </a>.","apa":"Dyck, D., Lorenz, J., &#38; Sureth-Sloane, C. (2025). <i>Tax Disputes - The Role of Technology and Controversy Expertise</i>. <a href=\"https://dx.doi.org/10.2139/ssrn.4214449 \">https://dx.doi.org/10.2139/ssrn.4214449 </a>","ieee":"D. Dyck, J. Lorenz, and C. Sureth-Sloane, <i>Tax Disputes - The Role of Technology and Controversy Expertise</i>. 2025."},"type":"working_paper","department":[{"_id":"187"}],"date_created":"2023-07-13T12:07:54Z"},{"doi":"10.2139/ssrn.5186857","user_id":"74000","language":[{"iso":"eng"}],"_id":"59096","series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 186","main_file_link":[{"open_access":"1"}],"date_updated":"2026-05-26T06:37:14Z","author":[{"full_name":"Dyck, Daniel","last_name":"Dyck","first_name":"Daniel","id":"83379"}],"year":"2025","title":"Corporate Tax Planning and Technology-Based Enforcement","status":"public","oa":"1","department":[{"_id":"187"}],"type":"working_paper","date_created":"2025-03-25T08:51:57Z","abstract":[{"lang":"eng","text":"This study examines how strengthening tax enforcement by increasing human enforcement capacity and improving tax audit technology affect tax audit efficiency. I employ an economic model in which a tax manager’s tax planning effort shapes corporate tax planning and a strategic tax auditor makes a technology-based audit decision. I show that strengthening tax enforcement always increases tax revenues, but decreases the number of audits only under narrow conditions, so that its effect on tax audit efficiency is often ambiguous. Improving tax audit technology has more nuanced implications. When the strength of tax enforcement is sufficiently high, gradual improvements in tax audit technology crowd out audit incentives and, surprisingly, reduce tax revenues, while sufficiently large improvements can overturn this adverse revenue effect. At the same time, improved technology lowers unnecessary audits once the strength of tax enforcement exceeds a minimum level. Therefore, sufficiently large technology improvements improve tax audit efficiency once this minimum level is exceeded. The results have important policy and empirical implications in an environment of constrained fiscal budgets and rapidly advancing audit technologies."}],"citation":{"ieee":"D. Dyck, <i>Corporate Tax Planning and Technology-Based Enforcement</i>. 2025.","apa":"Dyck, D. (2025). <i>Corporate Tax Planning and Technology-Based Enforcement</i>. <a href=\"https://doi.org/10.2139/ssrn.5186857\">https://doi.org/10.2139/ssrn.5186857</a>","short":"D. Dyck, Corporate Tax Planning and Technology-Based Enforcement, 2025.","chicago":"Dyck, Daniel. <i>Corporate Tax Planning and Technology-Based Enforcement</i>. TRR 266 Accounting for Transparency Working Paper Series No. 186, 2025. <a href=\"https://doi.org/10.2139/ssrn.5186857\">https://doi.org/10.2139/ssrn.5186857</a>.","mla":"Dyck, Daniel. <i>Corporate Tax Planning and Technology-Based Enforcement</i>. 2025, doi:<a href=\"https://doi.org/10.2139/ssrn.5186857\">10.2139/ssrn.5186857</a>.","bibtex":"@book{Dyck_2025, series={TRR 266 Accounting for Transparency Working Paper Series No. 186}, title={Corporate Tax Planning and Technology-Based Enforcement}, DOI={<a href=\"https://doi.org/10.2139/ssrn.5186857\">10.2139/ssrn.5186857</a>}, author={Dyck, Daniel}, year={2025}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 186} }","ama":"Dyck D. <i>Corporate Tax Planning and Technology-Based Enforcement</i>.; 2025. doi:<a href=\"https://doi.org/10.2139/ssrn.5186857\">10.2139/ssrn.5186857</a>"}},{"date_updated":"2026-06-29T07:41:47Z","intvolume":"       102","year":"2025","title":"Abschreibungen als Mittel der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen","status":"public","author":[{"id":"83379","full_name":"Dyck, Daniel","first_name":"Daniel","last_name":"Dyck"},{"last_name":"Hechtner","first_name":"Frank","full_name":"Hechtner, Frank"},{"full_name":"Maiterth, Ralf","last_name":"Maiterth","first_name":"Ralf"},{"orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","first_name":"Caren","full_name":"Sureth-Sloane, Caren","id":"530"}],"user_id":"96670","volume":102,"page":"26-44","_id":"63580","language":[{"iso":"eng"}],"quality_controlled":"1","issue":"Sonderheft NeSt","publication":"Steuer und Wirtschaft","citation":{"apa":"Dyck, D., Hechtner, F., Maiterth, R., &#38; Sureth-Sloane, C. (2025). Abschreibungen als Mittel der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen. <i>Steuer Und Wirtschaft</i>, <i>102</i>(Sonderheft NeSt), 26–44.","ieee":"D. Dyck, F. Hechtner, R. Maiterth, and C. Sureth-Sloane, “Abschreibungen als Mittel der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen,” <i>Steuer und Wirtschaft</i>, vol. 102, no. Sonderheft NeSt, pp. 26–44, 2025.","short":"D. Dyck, F. Hechtner, R. Maiterth, C. Sureth-Sloane, Steuer Und Wirtschaft 102 (2025) 26–44.","chicago":"Dyck, Daniel, Frank Hechtner, Ralf Maiterth, and Caren Sureth-Sloane. “Abschreibungen Als Mittel Der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen Und Perspektiven Evidenzbasierter Analysen.” <i>Steuer Und Wirtschaft</i> 102, no. Sonderheft NeSt (2025): 26–44.","mla":"Dyck, Daniel, et al. “Abschreibungen Als Mittel Der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen Und Perspektiven Evidenzbasierter Analysen.” <i>Steuer Und Wirtschaft</i>, vol. 102, no. Sonderheft NeSt, 2025, pp. 26–44.","ama":"Dyck D, Hechtner F, Maiterth R, Sureth-Sloane C. Abschreibungen als Mittel der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen. <i>Steuer und Wirtschaft</i>. 2025;102(Sonderheft NeSt):26-44.","bibtex":"@article{Dyck_Hechtner_Maiterth_Sureth-Sloane_2025, title={Abschreibungen als Mittel der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen}, volume={102}, number={Sonderheft NeSt}, journal={Steuer und Wirtschaft}, author={Dyck, Daniel and Hechtner, Frank and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2025}, pages={26–44} }"},"type":"journal_article","department":[{"_id":"187"}],"date_created":"2026-01-13T08:48:23Z"},{"issue":"2","publication":"Schmalenbach IMPULSE","citation":{"short":"R. Maiterth, C. Sureth-Sloane, D. Dyck, V. Heinemann-Heile, Schmalenbach IMPULSE 3 (2023) 1–6.","chicago":"Maiterth, Ralf, Caren Sureth-Sloane, Daniel Dyck, and Vanessa Heinemann-Heile. “GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls?” <i>Schmalenbach IMPULSE</i> 3, no. 2 (2023): 1–6. <a href=\"https://doi.org/10.54585/BCGK4022\">https://doi.org/10.54585/BCGK4022</a>.","ieee":"R. Maiterth, C. Sureth-Sloane, D. Dyck, and V. Heinemann-Heile, “GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls?,” <i>Schmalenbach IMPULSE</i>, vol. 3, no. 2, pp. 1–6, 2023, doi: <a href=\"https://doi.org/10.54585/BCGK4022\">10.54585/BCGK4022</a>.","apa":"Maiterth, R., Sureth-Sloane, C., Dyck, D., &#38; Heinemann-Heile, V. (2023). GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls? <i>Schmalenbach IMPULSE</i>, <i>3</i>(2), 1–6. <a href=\"https://doi.org/10.54585/BCGK4022\">https://doi.org/10.54585/BCGK4022</a>","bibtex":"@article{Maiterth_Sureth-Sloane_Dyck_Heinemann-Heile_2023, title={GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls?}, volume={3}, DOI={<a href=\"https://doi.org/10.54585/BCGK4022\">10.54585/BCGK4022</a>}, number={2}, journal={Schmalenbach IMPULSE}, author={Maiterth, Ralf and Sureth-Sloane, Caren and Dyck, Daniel and Heinemann-Heile, Vanessa}, year={2023}, pages={1–6} }","ama":"Maiterth R, Sureth-Sloane C, Dyck D, Heinemann-Heile V. GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls? <i>Schmalenbach IMPULSE</i>. 2023;3(2):1-6. doi:<a href=\"https://doi.org/10.54585/BCGK4022\">10.54585/BCGK4022</a>","mla":"Maiterth, Ralf, et al. “GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls?” <i>Schmalenbach IMPULSE</i>, vol. 3, no. 2, 2023, pp. 1–6, doi:<a href=\"https://doi.org/10.54585/BCGK4022\">10.54585/BCGK4022</a>."},"date_created":"2023-12-07T13:57:00Z","type":"journal_article","department":[{"_id":"187"}],"oa":"1","year":"2023","title":"GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls?","status":"public","author":[{"last_name":"Maiterth","first_name":"Ralf","full_name":"Maiterth, Ralf"},{"id":"530","full_name":"Sureth-Sloane, Caren","orcid":" 0000-0002-8183-5901","first_name":"Caren","last_name":"Sureth-Sloane"},{"id":"83379","full_name":"Dyck, Daniel","last_name":"Dyck","first_name":"Daniel"},{"first_name":"Vanessa","last_name":"Heinemann-Heile","full_name":"Heinemann-Heile, Vanessa","id":"83380"}],"date_updated":"2025-02-04T08:30:02Z","intvolume":"         3","page":"1 - 6","main_file_link":[{"url":"10.54585/BCGK4022","open_access":"1"}],"language":[{"iso":"ger"}],"_id":"49548","user_id":"74000","doi":"10.54585/BCGK4022","volume":3},{"date_created":"2023-11-16T15:22:25Z","type":"report","oa":"1","department":[{"_id":"187"}],"citation":{"bibtex":"@book{Maiterth_Sureth-Sloane_Dyck_Heinemann-Heile_2023, title={GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November 2023}, DOI={<a href=\"https://doi.org/10.52569/DURP4114\">10.52569/DURP4114</a>}, publisher={TRR 266 Accounting for Transparency}, author={Maiterth, Ralf and Sureth-Sloane, Caren and Dyck, Daniel and Heinemann-Heile, Vanessa}, year={2023} }","ama":"Maiterth R, Sureth-Sloane C, Dyck D, Heinemann-Heile V. <i>GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November 2023</i>. TRR 266 Accounting for Transparency; 2023. doi:<a href=\"https://doi.org/10.52569/DURP4114\">10.52569/DURP4114</a>","mla":"Maiterth, Ralf, et al. <i>GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November 2023</i>. TRR 266 Accounting for Transparency, 2023, doi:<a href=\"https://doi.org/10.52569/DURP4114\">10.52569/DURP4114</a>.","short":"R. Maiterth, C. Sureth-Sloane, D. Dyck, V. Heinemann-Heile, GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November 2023, TRR 266 Accounting for Transparency, 2023.","chicago":"Maiterth, Ralf, Caren Sureth-Sloane, Daniel Dyck, and Vanessa Heinemann-Heile. <i>GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November 2023</i>. TRR 266 Accounting for Transparency, 2023. <a href=\"https://doi.org/10.52569/DURP4114\">https://doi.org/10.52569/DURP4114</a>.","ieee":"R. Maiterth, C. Sureth-Sloane, D. Dyck, and V. Heinemann-Heile, <i>GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November 2023</i>. TRR 266 Accounting for Transparency, 2023.","apa":"Maiterth, R., Sureth-Sloane, C., Dyck, D., &#38; Heinemann-Heile, V. (2023). <i>GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November 2023</i>. TRR 266 Accounting for Transparency. <a href=\"https://doi.org/10.52569/DURP4114\">https://doi.org/10.52569/DURP4114</a>"},"main_file_link":[{"url":"10.52569/DURP4114","open_access":"1"}],"_id":"48979","publisher":"TRR 266 Accounting for Transparency","language":[{"iso":"ger"}],"doi":"10.52569/DURP4114","user_id":"530","year":"2023","title":"GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November 2023","status":"public","author":[{"full_name":"Maiterth, Ralf","last_name":"Maiterth","first_name":"Ralf"},{"last_name":"Sureth-Sloane","first_name":"Caren","orcid":" 0000-0002-8183-5901","full_name":"Sureth-Sloane, Caren","id":"530"},{"full_name":"Dyck, Daniel","first_name":"Daniel","last_name":"Dyck","id":"83379"},{"last_name":"Heinemann-Heile","first_name":"Vanessa","full_name":"Heinemann-Heile, Vanessa","id":"83380"}],"date_updated":"2024-12-07T14:14:05Z"},{"type":"journal_article","department":[{"_id":"187"}],"date_created":"2023-07-13T12:11:08Z","quality_controlled":"1","issue":"1","publication":"Junior Management Science","citation":{"mla":"Dyck, Daniel. “Der Einfluss der Besteuerung auf Managementanreize und die Nutzung von Bonusbanken.” <i>Junior Management Science</i>, vol. 6, no. 1, 2021, pp. 100–48.","ama":"Dyck D. Der Einfluss der Besteuerung auf Managementanreize und die Nutzung von Bonusbanken. <i>Junior Management Science</i>. 2021;6(1):100-148.","bibtex":"@article{Dyck_2021, title={Der Einfluss der Besteuerung auf Managementanreize und die Nutzung von Bonusbanken}, volume={6}, number={1}, journal={Junior Management Science}, author={Dyck, Daniel}, year={2021}, pages={100–148} }","apa":"Dyck, D. (2021). Der Einfluss der Besteuerung auf Managementanreize und die Nutzung von Bonusbanken. <i>Junior Management Science</i>, <i>6</i>(1), 100–148.","ieee":"D. Dyck, “Der Einfluss der Besteuerung auf Managementanreize und die Nutzung von Bonusbanken,” <i>Junior Management Science</i>, vol. 6, no. 1, pp. 100–148, 2021.","short":"D. Dyck, Junior Management Science 6 (2021) 100–148.","chicago":"Dyck, Daniel. “Der Einfluss der Besteuerung auf Managementanreize und die Nutzung von Bonusbanken.” <i>Junior Management Science</i> 6, no. 1 (2021): 100–148."},"user_id":"96670","volume":6,"page":"100-148","language":[{"iso":"ger"}],"_id":"46049","date_updated":"2026-04-09T07:24:43Z","intvolume":"         6","status":"public","year":"2021","title":"Der Einfluss der Besteuerung auf Managementanreize und die Nutzung von Bonusbanken","author":[{"last_name":"Dyck","first_name":"Daniel","full_name":"Dyck, Daniel","id":"83379"}]}]