@inbook{2617, author = {{Betz, Stefan}}, booktitle = {{Ausgewählte Probleme des Logistikmanagements}}, editor = {{Betz, Stefan}}, pages = {{211--236}}, title = {{{Internationale Standortwahl als strategisches Logistikproblem}}}, year = {{2015}}, } @book{2992, editor = {{Betz, Stefan}}, title = {{{Ausgewählte Probleme des Logistikmanagements}}}, year = {{2015}}, } @techreport{4745, abstract = {{Formulary apportionment is an intensively debated mechanism for allocating tax base within multinational groups. Systems under which the formula is identical in all jurisdictions and systems under which jurisdictions can determine the weights on the formula factors individually can be observed. The latter systems produce uncertainty about the overall tax-liable share of the future group tax base. Counter-intuitively, I identify scenarios under which increased uncertainty leads to higher expected future group income. My results provide helpful insights for firms and policy makers debating the specific design of a formulary apportionment system. }}, author = {{Ortmann, Regina}}, title = {{{Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?,}}}, volume = {{2015 - 10}}, year = {{2015}}, } @techreport{4749, author = {{Ortmann, Regina and Pummerer, Erich}}, title = {{{Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals' Locational Investment Decisions}}}, volume = {{198}}, year = {{2015}}, } @techreport{4757, author = {{Niemann, Rainer and Sureth-Sloane, Caren}}, title = {{{Investment Effects of Wealth Taxes under Uncertainty and Irreversibility}}}, volume = {{209}}, year = {{2015}}, } @techreport{4758, author = {{Hegemann, Annika and Kunoth, Angela and Rupp, Kristina and Sureth-Sloane, Caren}}, title = {{{Hold or Sell? How Capital Gains Taxation Affects Holding Decisions}}}, volume = {{183}}, year = {{2015}}, } @techreport{4759, author = {{Alberternst, Stephan and Sureth-Sloane, Caren}}, title = {{{The Effect of Taxes on Corporate Financing Decision - Evidence from the German Interest Barrier}}}, volume = {{182}}, year = {{2015}}, } @techreport{5025, author = {{Alberternst, Stephan and Schwar, Torben}}, title = {{{Relevanz der Zinsschranke – eine empirische Untersuchung der betroffenen Unternehmen von 2008 bis 2012}}}, volume = {{200}}, year = {{2015}}, } @phdthesis{5026, author = {{Rickermann, Anja}}, publisher = {{Verlag Dr. Kovac}}, title = {{{Die Besteuerung von Personengesellschaften unter besonderer Berücksichtigung der Verlustnutzungskonzeptionen und Gewinnverwendungsoptionen - Eine Analyse der Wechselwirkungen zwischen § 10d, § 15a, § 32a und § 34a EStG}}}, year = {{2015}}, } @article{5047, author = {{Sureth, Caren}}, issn = {{0340-1650}}, journal = {{WiSt - Wirtschaftswissenschaftliches Studium}}, number = {{5}}, pages = {{257--260}}, publisher = {{C.H. Beck}}, title = {{{Mehr Theorie wagen: Eine neue Ausbildung für die Praxis?}}}, doi = {{10.15358/0340-1650_2013_5_257}}, volume = {{42}}, year = {{2015}}, } @techreport{14913, author = {{Ortmann, Regina}}, title = {{{Uncertainty in Weighting Formulary Apportionment Factors and Its Impact on After-Tax Income of Multinational Groups}}}, volume = {{198}}, year = {{2015}}, } @article{4396, abstract = {{Analyzing 75 securitizing and non-securitizing stock-listed banks in the EU-13 plus Switzerland over the period from 1997 to 2010, this paper provides empirical evidence that loan securitization in Europe is a composite decision based on bank-specific as well as market- and country-specific determinants. In addition, we find that these determinants remarkably change when separately investigating securitization transactions during the pre-crisis and crisis period. Moreover, results from several subsample regressions reveal that determinants of loan securitizations in Europe depend on the transaction type, the underlying asset portfolio and the regulatory and institutional environment under which banks operate.}}, author = {{Farruggio, Christian and Uhde, André}}, journal = {{Journal of Banking and Finance}}, keywords = {{Securitization, Determinants, European banking}}, pages = {{12--27}}, title = {{{Determinants of loan securitization in European banking}}}, doi = {{10.1016/j.jbankfin.2015.01.015 }}, volume = {{56}}, year = {{2015}}, } @article{47910, abstract = {{ The debate surrounding climate change often centers on companies’ contributions to global warming, which has led to an increase in the importance of carbon disclosure. We evaluate the current state of related research and identify its trends, coherences, and caveats via a systematic literature review. Sociopolitical theories of disclosure, economic theories of disclosure, and institutional theory serve as the main theoretical anchors for our exploration. The existing research emphasizes the determinants and, to a lesser extent, effects of carbon disclosure, as well as the associated regulatory issues such as voluntary versus mandatory disclosure. Additionally, we discuss related topics, such as assurance and risks. We find that a large portion of scholarly work provides no link to theory, despite the fact that such links can be identified, for example, from the financial disclosure literature. Finally, we report on the established knowledge and examine the need for additional research. }}, author = {{Hahn, Rüdiger and Reimsbach, Daniel and Schiemann, Frank}}, issn = {{1086-0266}}, journal = {{Organization & Environment}}, keywords = {{Organizational Behavior and Human Resource Management, General Environmental Science}}, number = {{1}}, pages = {{80--102}}, publisher = {{SAGE Publications}}, title = {{{Organizations, Climate Change, and Transparency}}}, doi = {{10.1177/1086026615575542}}, volume = {{28}}, year = {{2015}}, } @article{47909, author = {{Reimsbach, Daniel and Hauschild, Bastian}}, issn = {{1753-1969}}, journal = {{International Journal of Behavioural Accounting and Finance}}, keywords = {{Geology, Ocean Engineering, Water Science and Technology}}, number = {{1}}, publisher = {{Inderscience Publishers}}, title = {{{Testing vs. building accounting theory with experimental research: insights from management research}}}, doi = {{10.1504/ijbaf.2015.071050}}, volume = {{5}}, year = {{2015}}, } @inbook{50351, author = {{Heitmann, Ingmar}}, booktitle = {{Ausgewählte Probleme des Logistikmanagements}}, editor = {{Betz, Stefan}}, isbn = {{978-3-8300-7958-3}}, pages = {{305--328}}, publisher = {{Dr. Kovac}}, title = {{{Analyse der Anwendbarkeit von Six Sigma als Instrument der Investitionsplanung}}}, year = {{2015}}, } @inbook{50372, author = {{Puls, Christoph}}, booktitle = {{Ausgewählte Probleme des Logistikmanagements}}, editor = {{Betz, Stefan}}, isbn = {{978-3-8300-7958-3}}, pages = {{167--186}}, publisher = {{Dr. Kovac}}, title = {{{Konzeption eines Logistikcontrollingansatzes zur Abwicklung zeitkritischer Transportvorgänge}}}, year = {{2015}}, } @inbook{50362, author = {{Koch, Christian}}, booktitle = {{Ausgewählte Probleme des Logistikmanagements}}, editor = {{Betz, Stefan}}, isbn = {{978-3-8300-7958-3}}, pages = {{273--304}}, publisher = {{Dr. Kovac}}, title = {{{Entwicklung eines qualitativen Verfahrens zur Bewertung logistischer Investitionen}}}, year = {{2015}}, } @inbook{50391, author = {{Opitz, Oliver}}, booktitle = {{Ausgewählte Probleme des Logistikmanagements}}, editor = {{Betz, Stefan}}, isbn = {{978-3-8300-7958-3}}, pages = {{11--44}}, publisher = {{Dr. Kovac}}, title = {{{Verrechnungspreise in Speditionskooperationen}}}, year = {{2015}}, } @inbook{50401, author = {{Faupel, Christian}}, booktitle = {{Ausgewählte Probleme des Logistikmanagements}}, editor = {{Betz, Stefan}}, isbn = {{978-3-8300-7958-3}}, pages = {{11--44}}, publisher = {{Dr. Kovac}}, title = {{{Verrechnungspreise in Speditionskooperationen}}}, year = {{2015}}, } @techreport{2254, abstract = {{Die (Wieder-)Einführung einer Vermögensteuer ist in den vergangenen Jahren erneut in den Fokus der politischen Diskussion gerückt. Der vorliegende Beitrag vermittelt einen Eindruck von den Belastungswirkungen, die aus der Umsetzung von aktuell vorliegenden Besteuerungskonzepten resultieren würden. Auf der Basis von realen Jahresabschlussdaten wird eine mehrperiodige Veranlagungssimulation durchgeführt, die insbesondere ermöglicht, den zu erwartenden Eigenkapitalverzehr sowie den Anstieg der Steuerbelastung für die betrachtete Unternehmensgruppe zu quantifizieren. Von besonderem Interesse sind hierbei Unternehmen deren laufende Erträge nicht ausreichen, um die Belastungen durch die Vermögensteuer zu tragen und damit einem Substanzverzehr ausgesetzt sind. Es zeigt sich, dass etwa die Hälfte der Unternehmen im Untersuchungszeitraum von sechs Jahren in mindestens einem Jahr einen Substanzverzehr erfährt. Der Vermögensteuer kommt somit keinesfalls der vielfach postulierte Charakter einer eher mäßig belastenden und im Wesentlichen substanzverschonenden Steuer zu. Zusatzbelastungen von knapp 100 bis zu 300% der Ertragsteuerlast sind keine Seltenheit und veranschaulichen das Gefährdungspotenzial dieser Steuer für den Wirtschaftsstandort Deutschland.}}, author = {{Hoppe, Thomas and Maiterth, Ralf and Sureth-Sloane, Caren}}, issn = {{1556-5068}}, keywords = {{Steuerbelastung, Substanzbesteuerung, ungleiche Vermögensverteilung, Veranlagungssimulation, Vermögensteuer}}, pages = {{45}}, title = {{{Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse}}}, doi = {{10.2139/ssrn.2548398}}, year = {{2015}}, }