@article{4402, abstract = {{This contribution presents and discusses main results of a new survey on the assessment of supervisory quality among German banks in 2010. In particular, it is analyzed if and how supervised banks’ perception of the quality of supervisory authorities and their instruments has changed due to the financial crisis starting in mid-2007. Subsequently, results from the recent survey are compared with findings provided by a former study carried out by the authors in 2006 (Paul, Stein and Uhde, 2008). }}, author = {{Paul, Stephan and Stein, Stefan and Uhde, André}}, journal = {{Journal of Governance and Regulation}}, keywords = {{banking supervision, quality, assessment, banking sector}}, number = {{3}}, pages = {{96--109}}, title = {{{Measuring the quality of banking supervision revisited - Assessments by German banks before and during the financial crisis}}}, doi = {{http://dx.doi.org/10.2139/ssrn.1946120 }}, volume = {{1}}, year = {{2012}}, } @techreport{36015, abstract = {{Employing time series of single-name CDS market spreads from 29 European banks located in the EU-12 plus Switzerland and the UK over the period from January 2004 through September 2010 this paper analyses the relationship between increasing sovereign risk and bank-specific CDS pricing. Results from calculating relative CDS spread deviations (model minus market spreads) initially reveal a price bubble in the European CDS market until the beginning of the financial crisis in mid-2007. From this point in time the gap narrows remarkably during the financial crisis and sovereign debt crisis period. Corresponding to these findings, the empirical analysis reveals a negative impact of sovereign risk on calculated CDS spread differentials indicating a spill-over effect between sovereign risk and bank risk and hence, a positive effect on bank-specific CDS pricing. Further analyses reveal that the perception of sovereign risk is not crisis- but country-dependent suggesting that bank-specific CDS market spreads may already include a premium to cover sovereign risk from PIIGS countries during the pre-crisis period in Europe. }}, author = {{Meine, Christian and Michalak, Tobias C. and Uhde, André}}, keywords = {{Sovereign risk, Structural credit risk models, bank-specific CDS pricing}}, publisher = {{Paderborn University}}, title = {{{Sovereign Risk and Bank-Specific CDS Pricing}}}, year = {{2012}}, } @article{23414, author = {{Ebert, Michael and Zein, Nicole}}, journal = {{Betriebswirtschaftliche Forschung und Praxis}}, number = {{4}}, pages = {{364--383}}, title = {{{Wertorientierte Vergütung des Aufsichtsrats - Auswirkungen auf den Unternehmenswert}}}, year = {{2012}}, } @inbook{50343, author = {{Harborth, Oliver}}, booktitle = {{Entscheidungsprobleme im Supply Chain Management - Quantitative Lösungsansätze für den Mittelstand -}}, editor = {{Betz, Stefan}}, isbn = {{978-3-8300-6131-1}}, pages = {{75--104}}, publisher = {{Dr. Kovac}}, title = {{{Transport- und Bestellmengenplanung in Supply Chains}}}, year = {{2012}}, } @inbook{50350, author = {{Heitmann, Ingmar}}, booktitle = {{Entscheidungsprobleme im Supply Chain Management - Quantitative Lösungsansätze für den Mittelstand -}}, editor = {{Betz, Stefan}}, isbn = {{978-3-8300-6131-1}}, pages = {{19--47}}, publisher = {{Dr. Kovac}}, title = {{{Financial Chain Management als Koordinationsinstrument für Investitionsprojekte in Supply Chains}}}, year = {{2012}}, } @phdthesis{50359, author = {{Koch, Christian}}, isbn = {{978-3-8300-6842-2}}, pages = {{254}}, publisher = {{Dr. Kovac}}, title = {{{Segmentspezifische und multikriterielle Bewertung von Standorten international agierender Unternehmen}}}, year = {{2012}}, } @inbook{50388, author = {{Opitz, Oliver}}, booktitle = {{Entscheidungsprobleme im Supply Chain Management - Quantitative Lösungsansätze für den Mittelstand}}, editor = {{Betz, Stefan}}, isbn = {{978-3-8300-6131-1}}, pages = {{175--204}}, publisher = {{Dr. Kovac}}, title = {{{Value Based Supply Chain Management (VBSCM)}}}, year = {{2012}}, } @inbook{50399, author = {{Faupel, Christian}}, booktitle = {{Entscheidungsprobleme im Supply Chain Management - Quantitative Lösungsansätze für den Mittelstand}}, editor = {{Betz, Stefan}}, isbn = {{978-3-8300-6131-1}}, pages = {{175--204}}, publisher = {{Dr. Kovac}}, title = {{{Value Based Supply Chain Management (VBSCM)}}}, year = {{2012}}, } @article{5054, author = {{Maßbaum, Alexandra and Klotzkowski, Tasja and Sureth-Sloane, Caren}}, issn = {{0044-2372}}, journal = {{Zeitschrift für Betriebswirtschaft}}, number = {{12}}, pages = {{1389--1425}}, publisher = {{Springer Nature}}, title = {{{Der Einfluss der Zinsschranke auf unternehmerische Kapitalstrukturentscheidungen}}}, doi = {{10.1007/s11573-012-0630-8}}, volume = {{82}}, year = {{2012}}, } @article{5058, author = {{Sureth-Sloane, Caren}}, issn = {{0044-2372}}, journal = {{Zeitschrift für Betriebswirtschaft}}, number = {{S5}}, pages = {{115--122}}, publisher = {{Springer Nature}}, title = {{{Does insider shareholding matter to corporate payout reactions to tax reforms?}}}, doi = {{10.1007/s11573-012-0599-3}}, volume = {{82}}, year = {{2012}}, } @article{14914, author = {{Albers, Sönke and Sureth, Caren}}, issn = {{2198-3402}}, journal = {{Business Research}}, number = {{2}}, pages = {{131--132}}, title = {{{Editorial: What Is and What Is Not a Substantial Contribution?}}}, doi = {{10.1007/bf03342734}}, volume = {{5}}, year = {{2012}}, } @inbook{2606, author = {{Betz, Stefan}}, booktitle = {{Ausgewählte Probleme des Logistikmanagements}}, editor = {{Betz, Stefan}}, pages = {{215--240}}, title = {{{Internationale Standortwahl als strategisches Logistikproblem}}}, year = {{2011}}, } @inbook{2607, author = {{Betz, Stefan}}, booktitle = {{Ausgewählte Probleme des Logistikmanagements}}, editor = {{Betz, Stefan}}, pages = {{109--137}}, title = {{{Bedarfsorientiertes Kapazitätsmanagement in Supply Chains}}}, year = {{2011}}, } @book{2669, editor = {{Betz, Stefan}}, title = {{{Ausgewählte Probleme des Logistikmanagements}}}, year = {{2011}}, } @article{20877, author = {{Sievers, Sönke and Homburg, Carsten and Lorenz, Michael}}, journal = {{Controlling & Management Review (VHB-JOURQUAL 3 Ranking D)}}, title = {{{Unternehmensbewertung in Deutschland:  Verfahren, Finanzplanung und Kapitalkostenermittlung}}}, doi = {{10.1007/s12176-011-0096-5}}, year = {{2011}}, } @article{22919, author = {{Müller, Jens and Sureth-Sloane, Caren}}, issn = {{2366-6153}}, journal = {{Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung}}, number = {{13}}, pages = {{45--83}}, title = {{{Marktnahe Bewertung von Unternehmen nach der Erbschaftsteuerreform?}}}, doi = {{10.1007/bf03372991}}, volume = {{63}}, year = {{2011}}, } @phdthesis{5074, author = {{Bäumer, Michaela}}, publisher = {{Verlag Dr. Kovac}}, title = {{{Die Besteuerung multinationaler Unternehmen in der Europäischen Union}}}, year = {{2011}}, } @phdthesis{5075, author = {{Dahle, Claudia}}, publisher = {{Verlag Dr. Kovac}}, title = {{{Der Einfluss von Mindestbesteuerungskonzepten auf unternehmerische Investitionsentscheidungen unter Berücksichtigung grenzüberschreitender Gruppenbesteuerungssysteme}}}, year = {{2011}}, } @article{5077, author = {{Dahle, Claudia and Sureth-Sloane, Caren and Stamm, Katharina}}, journal = {{Steuern und Bilanzen}}, number = {{4}}, pages = {{138--142}}, title = {{{Die Einkommensbesteuerung von international tätigen Künstlern, Sportlern, Artisten und unterhaltend Darbietenden - Führt die Neuregelung zu einer gleichmäßigen Besteuerung?}}}, volume = {{13}}, year = {{2011}}, } @techreport{5078, author = {{Diller, Markus and Vollert, Pia}}, title = {{{Economic Analysis of Advance Tax Rulings}}}, volume = {{122}}, year = {{2011}}, }