---
_id: '60596'
author:
- first_name: Daniel
full_name: Dyck, Daniel
id: '83379'
last_name: Dyck
- first_name: Frank
full_name: Hechtner, Frank
last_name: Hechtner
- first_name: Ralf
full_name: Maiterth, Ralf
last_name: Maiterth
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Dyck D, Hechtner F, Maiterth R, Sureth-Sloane C. Abschreibungen als Mittel
der Investitionsförderung in Deutschland – Möglichkeiten, Grenzen und Perspektiven
evidenzbasierter Analysen.; 2025. doi:http://dx.doi.org/10.2139/ssrn.5337276
apa: Dyck, D., Hechtner, F., Maiterth, R., & Sureth-Sloane, C. (2025). Abschreibungen
als Mittel der Investitionsförderung in Deutschland – Möglichkeiten, Grenzen und
Perspektiven evidenzbasierter Analysen. http://dx.doi.org/10.2139/ssrn.5337276
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={http://dx.doi.org/10.2139/ssrn.5337276 }, 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} }'
chicago: Dyck, Daniel, Frank Hechtner, Ralf Maiterth, and Caren Sureth-Sloane. Abschreibungen
als Mittel der Investitionsförderung in Deutschland – Möglichkeiten, Grenzen und
Perspektiven evidenzbasierter Analysen. TRR 266 Accounting for Transparency
Working Paper Series No. 196, 2025. http://dx.doi.org/10.2139/ssrn.5337276 .
ieee: D. Dyck, F. Hechtner, R. Maiterth, and C. Sureth-Sloane, Abschreibungen
als Mittel der Investitionsförderung in Deutschland – Möglichkeiten, Grenzen und
Perspektiven evidenzbasierter Analysen. 2025.
mla: Dyck, Daniel, et al. Abschreibungen als Mittel der Investitionsförderung
in Deutschland – Möglichkeiten, Grenzen und Perspektiven evidenzbasierter Analysen.
2025, doi:http://dx.doi.org/10.2139/ssrn.5337276
.
short: D. Dyck, F. Hechtner, R. Maiterth, C. Sureth-Sloane, Abschreibungen als Mittel
der Investitionsförderung in Deutschland – Möglichkeiten, Grenzen und Perspektiven
evidenzbasierter Analysen, 2025.
date_created: 2025-07-14T06:48:31Z
date_updated: 2026-01-13T08:44:31Z
department:
- _id: '187'
doi: 'http://dx.doi.org/10.2139/ssrn.5337276 '
language:
- iso: ger
main_file_link:
- open_access: '1'
url: https://steuerrecht.uni-koeln.de/sites/steuerrecht/StuW/Jahrgaenge/StuW_2025_-_Sonderheft_NeSt.pdf
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 196
status: public
title: Abschreibungen als Mittel der Investitionsförderung in Deutschland – Möglichkeiten,
Grenzen und Perspektiven evidenzbasierter Analysen
type: working_paper
user_id: '96670'
year: '2025'
...
---
_id: '63580'
author:
- first_name: Daniel
full_name: Dyck, Daniel
id: '83379'
last_name: Dyck
- first_name: Frank
full_name: Hechtner, Frank
last_name: Hechtner
- first_name: Ralf
full_name: Maiterth, Ralf
last_name: Maiterth
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Dyck D, Hechtner F, Maiterth R, Sureth-Sloane C. Abschreibungen als Mittel
der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen und Perspektiven
evidenzbasierter Analysen. Steuer und Wirtschaft, Sonderheft NeSt. 2025;102(3):26-44.
apa: Dyck, D., Hechtner, F., Maiterth, R., & Sureth-Sloane, C. (2025). Abschreibungen
als Mittel der Investitionsförderung in Deutschland - Möglichkeiten, Grenzen und
Perspektiven evidenzbasierter Analysen. Steuer Und Wirtschaft, Sonderheft NeSt,
102(3), 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={3}, journal={Steuer
und Wirtschaft, Sonderheft NeSt}, author={Dyck, Daniel and Hechtner, Frank and
Maiterth, Ralf and Sureth-Sloane, Caren}, year={2025}, pages={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.” Steuer Und Wirtschaft,
Sonderheft NeSt 102, no. 3 (2025): 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,” Steuer und Wirtschaft, Sonderheft NeSt, vol.
102, no. 3, pp. 26–44, 2025.
mla: Dyck, Daniel, et al. “Abschreibungen Als Mittel Der Investitionsförderung in
Deutschland - Möglichkeiten, Grenzen Und Perspektiven Evidenzbasierter Analysen.”
Steuer Und Wirtschaft, Sonderheft NeSt, vol. 102, no. 3, 2025, pp. 26–44.
short: D. Dyck, F. Hechtner, R. Maiterth, C. Sureth-Sloane, Steuer Und Wirtschaft,
Sonderheft NeSt 102 (2025) 26–44.
date_created: 2026-01-13T08:48:23Z
date_updated: 2026-01-13T08:48:36Z
department:
- _id: '187'
intvolume: ' 102'
issue: '3'
language:
- iso: eng
page: 26-44
publication: Steuer und Wirtschaft, Sonderheft NeSt
status: public
title: Abschreibungen als Mittel der Investitionsförderung in Deutschland - Möglichkeiten,
Grenzen und Perspektiven evidenzbasierter Analysen
type: journal_article
user_id: '96670'
volume: 102
year: '2025'
...
---
_id: '59096'
abstract:
- lang: eng
text: 'This study investigates how strategic interactions between corporate tax
planning and tax enforcement are affected by two policy instruments: strengthening
tax enforcement by increasing the number of specialized enforcement staff and
improving tax audit technologies. I employ an economic model with a board of director''s
investment in a Tax Control Framework (TCF) and a tax manager''s tax planning
effort jointly shaping corporate tax planning and a tax auditor''s technology-based
audit decision. I show that the board only invests in the TCF when the enforcement
environment is sufficiently strict, because it trades-off the costs and benefits
of tax planning. Since strengthening tax enforcement decreases tax planning effort,
the result can be less investment in a TCF in a strict enforcement environment,
implying that TCF investment and enforcement can be strategic substitutes. Strikingly,
I identify conditions under which improvements in tax audit technology increase
corporate tax planning and impair tax audit efficiency, due to a crowding-out
of audit incentives. This result contradicts the view that improving audit technologies
is universally effective, particularly in tax authorities with adequate staffing.'
author:
- first_name: Daniel
full_name: Dyck, Daniel
id: '83379'
last_name: Dyck
citation:
ama: Dyck D. Corporate Tax Planning and Enforcement.; 2025. doi:10.2139/ssrn.5186857
apa: Dyck, D. (2025). Corporate Tax Planning and Enforcement. https://doi.org/10.2139/ssrn.5186857
bibtex: '@book{Dyck_2025, series={TRR 266 Accounting for Transparency Working Paper
Series No. 186}, title={Corporate Tax Planning and Enforcement}, DOI={10.2139/ssrn.5186857},
author={Dyck, Daniel}, year={2025}, collection={TRR 266 Accounting for Transparency
Working Paper Series No. 186} }'
chicago: Dyck, Daniel. Corporate Tax Planning and Enforcement. TRR 266 Accounting
for Transparency Working Paper Series No. 186, 2025. https://doi.org/10.2139/ssrn.5186857.
ieee: D. Dyck, Corporate Tax Planning and Enforcement. 2025.
mla: Dyck, Daniel. Corporate Tax Planning and Enforcement. 2025, doi:10.2139/ssrn.5186857.
short: D. Dyck, Corporate Tax Planning and Enforcement, 2025.
date_created: 2025-03-25T08:51:57Z
date_updated: 2025-04-01T11:49:32Z
department:
- _id: '187'
doi: 10.2139/ssrn.5186857
language:
- iso: eng
main_file_link:
- open_access: '1'
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 186
status: public
title: Corporate Tax Planning and Enforcement
type: working_paper
user_id: '74000'
year: '2025'
...
---
_id: '46048'
author:
- first_name: Daniel
full_name: Dyck, Daniel
id: '83379'
last_name: Dyck
- first_name: Johannes
full_name: Lorenz, Johannes
last_name: Lorenz
- first_name: Caren
full_name: Sureth-Sloane, Caren
last_name: Sureth-Sloane
citation:
ama: Dyck D, Lorenz J, Sureth-Sloane C. Tax Disputes - The Role of Technology
and Controversy Expertise.; 2025. doi:https://dx.doi.org/10.2139/ssrn.4214449
apa: Dyck, D., Lorenz, J., & Sureth-Sloane, C. (2025). Tax Disputes - The
Role of Technology and Controversy Expertise. https://dx.doi.org/10.2139/ssrn.4214449
bibtex: '@book{Dyck_Lorenz_Sureth-Sloane_2025, series={TRR 266 Working Paper Series},
title={Tax Disputes - The Role of Technology and Controversy Expertise}, DOI={https://dx.doi.org/10.2139/ssrn.4214449
}, author={Dyck, Daniel and Lorenz, Johannes and Sureth-Sloane, Caren}, year={2025},
collection={TRR 266 Working Paper Series} }'
chicago: Dyck, Daniel, Johannes Lorenz, and Caren Sureth-Sloane. Tax Disputes
- The Role of Technology and Controversy Expertise. TRR 266 Working Paper
Series, 2025. https://dx.doi.org/10.2139/ssrn.4214449
.
ieee: D. Dyck, J. Lorenz, and C. Sureth-Sloane, Tax Disputes - The Role of Technology
and Controversy Expertise. 2025.
mla: Dyck, Daniel, et al. Tax Disputes - The Role of Technology and Controversy
Expertise. 2025, doi:https://dx.doi.org/10.2139/ssrn.4214449
.
short: D. Dyck, J. Lorenz, C. Sureth-Sloane, Tax Disputes - The Role of Technology
and Controversy Expertise, 2025.
date_created: 2023-07-13T12:07:54Z
date_updated: 2025-08-13T08:11:34Z
department:
- _id: '187'
doi: 'https://dx.doi.org/10.2139/ssrn.4214449 '
language:
- iso: eng
main_file_link:
- url: https://ssrn.com/abstract=4214449
series_title: TRR 266 Working Paper Series
status: public
title: Tax Disputes - The Role of Technology and Controversy Expertise
type: working_paper
user_id: '97894'
year: '2025'
...
---
_id: '61508'
abstract:
- lang: eng
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.
author:
- first_name: Daniel
full_name: Dyck, Daniel
id: '83379'
last_name: Dyck
- first_name: Thomas
full_name: Kourouxous, Thomas
last_name: Kourouxous
- first_name: Johannes
full_name: Lorenz, Johannes
last_name: Lorenz
citation:
ama: Dyck D, Kourouxous T, Lorenz J. An Economic Analysis of Joint Tax Audits.;
2025. doi:10.2139/ssrn.5398645
apa: Dyck, D., Kourouxous, T., & Lorenz, J. (2025). An Economic Analysis
of Joint Tax Audits. https://doi.org/10.2139/ssrn.5398645
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={10.2139/ssrn.5398645},
author={Dyck, Daniel and Kourouxous, Thomas and Lorenz, Johannes}, year={2025},
collection={TRR 266 Accounting for Transparency Working Paper Series No. 208}
}'
chicago: Dyck, Daniel, Thomas Kourouxous, and Johannes Lorenz. An Economic Analysis
of Joint Tax Audits. TRR 266 Accounting for Transparency Working Paper Series
No. 208, 2025. https://doi.org/10.2139/ssrn.5398645.
ieee: D. Dyck, T. Kourouxous, and J. Lorenz, An Economic Analysis of Joint Tax
Audits. 2025.
mla: Dyck, Daniel, et al. An Economic Analysis of Joint Tax Audits. 2025,
doi:10.2139/ssrn.5398645.
short: D. Dyck, T. Kourouxous, J. Lorenz, An Economic Analysis of Joint Tax Audits,
2025.
date_created: 2025-10-02T08:53:38Z
date_updated: 2025-10-02T08:56:48Z
department:
- _id: '187'
doi: 10.2139/ssrn.5398645
keyword:
- joint tax audits
- double taxation
- dispute prevention
- income shifting
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://ssrn.com/abstract=5398645
oa: '1'
page: '57'
publication_status: published
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 208
status: public
title: An Economic Analysis of Joint Tax Audits
type: working_paper
user_id: '97894'
year: '2025'
...
---
_id: '61502'
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.
author:
- first_name: Daniel
full_name: Dyck, Daniel
id: '83379'
last_name: Dyck
- first_name: Johannes
full_name: Lorenz, Johannes
last_name: Lorenz
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: 'Dyck D, Lorenz J, Sureth-Sloane C. Sloppiness in Tax Disputes: How to Prevent
Litigation?; 2025.'
apa: 'Dyck, D., Lorenz, J., & Sureth-Sloane, C. (2025). Sloppiness in Tax
Disputes: How to Prevent Litigation?'
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} }'
chicago: 'Dyck, Daniel, Johannes Lorenz, and Caren Sureth-Sloane. Sloppiness
in Tax Disputes: How to Prevent Litigation? Working Papers Dissertations 155,
2025.'
ieee: 'D. Dyck, J. Lorenz, and C. Sureth-Sloane, Sloppiness in Tax Disputes:
How to Prevent Litigation? 2025.'
mla: 'Dyck, Daniel, et al. Sloppiness in Tax Disputes: How to Prevent Litigation?
2025.'
short: 'D. Dyck, J. Lorenz, C. Sureth-Sloane, Sloppiness in Tax Disputes: How to
Prevent Litigation?, 2025.'
date_created: 2025-10-02T08:34:26Z
date_updated: 2025-10-02T08:34:52Z
department:
- _id: '187'
language:
- iso: eng
series_title: Working Papers Dissertations 155
status: public
title: 'Sloppiness in Tax Disputes: How to Prevent Litigation?'
type: working_paper
user_id: '97894'
year: '2025'
...
---
_id: '49548'
author:
- first_name: Ralf
full_name: Maiterth, Ralf
last_name: Maiterth
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
- first_name: Daniel
full_name: Dyck, Daniel
id: '83379'
last_name: Dyck
- first_name: Vanessa
full_name: Heinemann-Heile, Vanessa
id: '83380'
last_name: Heinemann-Heile
citation:
ama: 'Maiterth R, Sureth-Sloane C, Dyck D, Heinemann-Heile V. GBP-Monitor Q3/2023:
Das Wachstumschancengesetz – ein Investitionsimpuls? Schmalenbach IMPULSE.
2023;3(2):1-6. doi:10.54585/BCGK4022'
apa: 'Maiterth, R., Sureth-Sloane, C., Dyck, D., & Heinemann-Heile, V. (2023).
GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls? Schmalenbach
IMPULSE, 3(2), 1–6. https://doi.org/10.54585/BCGK4022'
bibtex: '@article{Maiterth_Sureth-Sloane_Dyck_Heinemann-Heile_2023, title={GBP-Monitor
Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls?}, volume={3}, DOI={10.54585/BCGK4022}, number={2}, journal={Schmalenbach
IMPULSE}, author={Maiterth, Ralf and Sureth-Sloane, Caren and Dyck, Daniel and
Heinemann-Heile, Vanessa}, year={2023}, pages={1–6} }'
chicago: 'Maiterth, Ralf, Caren Sureth-Sloane, Daniel Dyck, and Vanessa Heinemann-Heile.
“GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls?” Schmalenbach
IMPULSE 3, no. 2 (2023): 1–6. https://doi.org/10.54585/BCGK4022.'
ieee: 'R. Maiterth, C. Sureth-Sloane, D. Dyck, and V. Heinemann-Heile, “GBP-Monitor
Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls?,” Schmalenbach
IMPULSE, vol. 3, no. 2, pp. 1–6, 2023, doi: 10.54585/BCGK4022.'
mla: 'Maiterth, Ralf, et al. “GBP-Monitor Q3/2023: Das Wachstumschancengesetz –
ein Investitionsimpuls?” Schmalenbach IMPULSE, vol. 3, no. 2, 2023, pp.
1–6, doi:10.54585/BCGK4022.'
short: R. Maiterth, C. Sureth-Sloane, D. Dyck, V. Heinemann-Heile, Schmalenbach
IMPULSE 3 (2023) 1–6.
date_created: 2023-12-07T13:57:00Z
date_updated: 2025-02-04T08:30:02Z
department:
- _id: '187'
doi: 10.54585/BCGK4022
intvolume: ' 3'
issue: '2'
language:
- iso: ger
main_file_link:
- open_access: '1'
url: 10.54585/BCGK4022
oa: '1'
page: 1 - 6
publication: Schmalenbach IMPULSE
status: public
title: 'GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls?'
type: journal_article
user_id: '74000'
volume: 3
year: '2023'
...
---
_id: '48979'
author:
- first_name: Ralf
full_name: Maiterth, Ralf
last_name: Maiterth
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
- first_name: Daniel
full_name: Dyck, Daniel
id: '83379'
last_name: Dyck
- first_name: Vanessa
full_name: Heinemann-Heile, Vanessa
id: '83380'
last_name: Heinemann-Heile
citation:
ama: 'Maiterth R, Sureth-Sloane C, Dyck D, Heinemann-Heile V. GBP-Monitor: Betriebswirtschaftliche
Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends
im November 2023. TRR 266 Accounting for Transparency; 2023. doi:10.52569/DURP4114'
apa: 'Maiterth, R., Sureth-Sloane, C., Dyck, D., & Heinemann-Heile, V. (2023).
GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen
in Deutschland. Unternehmenstrends im November 2023. TRR 266 Accounting for
Transparency. https://doi.org/10.52569/DURP4114'
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={10.52569/DURP4114},
publisher={TRR 266 Accounting for Transparency}, author={Maiterth, Ralf and Sureth-Sloane,
Caren and Dyck, Daniel and Heinemann-Heile, Vanessa}, year={2023} }'
chicago: 'Maiterth, Ralf, Caren Sureth-Sloane, Daniel Dyck, and Vanessa Heinemann-Heile.
GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen
in Deutschland. Unternehmenstrends im November 2023. TRR 266 Accounting for
Transparency, 2023. https://doi.org/10.52569/DURP4114.'
ieee: 'R. Maiterth, C. Sureth-Sloane, D. Dyck, and V. Heinemann-Heile, GBP-Monitor:
Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland.
Unternehmenstrends im November 2023. TRR 266 Accounting for Transparency,
2023.'
mla: 'Maiterth, Ralf, et al. GBP-Monitor: Betriebswirtschaftliche Einschätzungen
und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November
2023. TRR 266 Accounting for Transparency, 2023, doi:10.52569/DURP4114.'
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.'
date_created: 2023-11-16T15:22:25Z
date_updated: 2024-12-07T14:14:05Z
department:
- _id: '187'
doi: 10.52569/DURP4114
language:
- iso: ger
main_file_link:
- open_access: '1'
url: 10.52569/DURP4114
oa: '1'
publisher: TRR 266 Accounting for Transparency
status: public
title: 'GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen
in Deutschland. Unternehmenstrends im November 2023'
type: report
user_id: '530'
year: '2023'
...
---
_id: '46049'
author:
- first_name: Daniel
full_name: Dyck, Daniel
id: '83379'
last_name: Dyck
citation:
ama: Dyck D. Der Einfluss der Besteuerung auf Managementanreize und die Nutzung
von Bonusbanken. Junior Management Science. 2021;6(1):100-148.
apa: Dyck, D. (2021). Der Einfluss der Besteuerung auf Managementanreize und die
Nutzung von Bonusbanken. Junior Management Science, 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} }'
chicago: 'Dyck, Daniel. “Der Einfluss der Besteuerung auf Managementanreize und
die Nutzung von Bonusbanken.” Junior Management Science 6, no. 1 (2021):
100–148.'
ieee: D. Dyck, “Der Einfluss der Besteuerung auf Managementanreize und die Nutzung
von Bonusbanken,” Junior Management Science, vol. 6, no. 1, pp. 100–148,
2021.
mla: Dyck, Daniel. “Der Einfluss der Besteuerung auf Managementanreize und die Nutzung
von Bonusbanken.” Junior Management Science, vol. 6, no. 1, 2021, pp. 100–48.
short: D. Dyck, Junior Management Science 6 (2021) 100–148.
date_created: 2023-07-13T12:11:08Z
date_updated: 2023-07-13T12:11:13Z
department:
- _id: '187'
intvolume: ' 6'
issue: '1'
language:
- iso: ger
page: 100-148
publication: Junior Management Science
quality_controlled: '1'
status: public
title: Der Einfluss der Besteuerung auf Managementanreize und die Nutzung von Bonusbanken
type: journal_article
user_id: '68544'
volume: 6
year: '2021'
...