[{"publisher":"Verein für Socialpolitik und Joachim Herz Stiftung","oa":"1","date_updated":"2024-02-06T10:26:22Z","date_created":"2023-01-10T10:27:19Z","author":[{"first_name":"Christian","last_name":"Bayer","full_name":"Bayer, Christian"},{"first_name":"Florian","last_name":"Engelmaier","full_name":"Engelmaier, Florian"},{"last_name":"Riphahn","full_name":"Riphahn, Regina T.","first_name":"Regina T."},{"last_name":"Schmidt-Dengler","full_name":"Schmidt-Dengler, Philipp","first_name":"Philipp"},{"full_name":"Sondergeld, Virgina","last_name":"Sondergeld","first_name":"Virgina"},{"last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","full_name":"Sureth-Sloane, Caren","id":"530","first_name":"Caren"},{"last_name":"von Wangenheim","full_name":"von Wangenheim, Jonas","first_name":"Jonas"},{"last_name":"Weizsäcker","full_name":"Weizsäcker, Georg","first_name":"Georg"}],"title":"Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der AG Nachwuchs im Verein für Socialpolitik","main_file_link":[{"open_access":"1","url":"https://www.socialpolitik.de/sites/default/files/2022-12/Bericht%20der%20AG%20Nachwuchs_0.pdf"}],"year":"2022","citation":{"chicago":"Bayer, Christian, Florian Engelmaier, Regina T. Riphahn, Philipp Schmidt-Dengler, Virgina Sondergeld, Caren Sureth-Sloane, Jonas von Wangenheim, and Georg Weizsäcker. <i>Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der AG Nachwuchs im Verein für Socialpolitik</i>. Verein für Socialpolitik und Joachim Herz Stiftung, 2022.","ieee":"C. Bayer <i>et al.</i>, <i>Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der AG Nachwuchs im Verein für Socialpolitik</i>. Verein für Socialpolitik und Joachim Herz Stiftung, 2022.","ama":"Bayer C, Engelmaier F, Riphahn RT, et al. <i>Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der AG Nachwuchs im Verein für Socialpolitik</i>. Verein für Socialpolitik und Joachim Herz Stiftung; 2022.","apa":"Bayer, C., Engelmaier, F., Riphahn, R. T., Schmidt-Dengler, P., Sondergeld, V., Sureth-Sloane, C., von Wangenheim, J., &#38; Weizsäcker, G. (2022). <i>Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der AG Nachwuchs im Verein für Socialpolitik</i>. Verein für Socialpolitik und Joachim Herz Stiftung.","short":"C. Bayer, F. Engelmaier, R.T. Riphahn, P. Schmidt-Dengler, V. Sondergeld, C. Sureth-Sloane, J. von Wangenheim, G. Weizsäcker, Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der AG Nachwuchs im Verein für Socialpolitik, Verein für Socialpolitik und Joachim Herz Stiftung, 2022.","bibtex":"@book{Bayer_Engelmaier_Riphahn_Schmidt-Dengler_Sondergeld_Sureth-Sloane_von Wangenheim_Weizsäcker_2022, title={Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der AG Nachwuchs im Verein für Socialpolitik}, publisher={Verein für Socialpolitik und Joachim Herz Stiftung}, author={Bayer, Christian and Engelmaier, Florian and Riphahn, Regina T. and Schmidt-Dengler, Philipp and Sondergeld, Virgina and Sureth-Sloane, Caren and von Wangenheim, Jonas and Weizsäcker, Georg}, year={2022} }","mla":"Bayer, Christian, et al. <i>Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der AG Nachwuchs im Verein für Socialpolitik</i>. Verein für Socialpolitik und Joachim Herz Stiftung, 2022."},"_id":"35753","department":[{"_id":"187"}],"user_id":"74000","language":[{"iso":"ger"}],"type":"report","status":"public"},{"type":"journal_article","publication":"FinanzRundschau","status":"public","_id":"35771","user_id":"74000","department":[{"_id":"187"}],"language":[{"iso":"ger"}],"issue":"8","year":"2022","citation":{"ama":"Sureth-Sloane C. Steuerpolitische Perspektiven der neuen Legislaturperiode - Chancen und Herausforderungen. <i>FinanzRundschau</i>. 2022;104(8):325-331.","chicago":"Sureth-Sloane, Caren. “Steuerpolitische Perspektiven der neuen Legislaturperiode - Chancen und Herausforderungen.” <i>FinanzRundschau</i> 104, no. 8 (2022): 325–31.","ieee":"C. Sureth-Sloane, “Steuerpolitische Perspektiven der neuen Legislaturperiode - Chancen und Herausforderungen,” <i>FinanzRundschau</i>, vol. 104, no. 8, pp. 325–331, 2022.","apa":"Sureth-Sloane, C. (2022). Steuerpolitische Perspektiven der neuen Legislaturperiode - Chancen und Herausforderungen. <i>FinanzRundschau</i>, <i>104</i>(8), 325–331.","mla":"Sureth-Sloane, Caren. “Steuerpolitische Perspektiven der neuen Legislaturperiode - Chancen und Herausforderungen.” <i>FinanzRundschau</i>, vol. 104, no. 8, 2022, pp. 325–31.","bibtex":"@article{Sureth-Sloane_2022, title={Steuerpolitische Perspektiven der neuen Legislaturperiode - Chancen und Herausforderungen}, volume={104}, number={8}, journal={FinanzRundschau}, author={Sureth-Sloane, Caren}, year={2022}, pages={325–331} }","short":"C. Sureth-Sloane, FinanzRundschau 104 (2022) 325–331."},"page":"325-331","intvolume":"       104","date_updated":"2024-02-06T10:27:04Z","date_created":"2023-01-10T10:38:03Z","author":[{"first_name":"Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren","id":"530"}],"volume":104,"title":"Steuerpolitische Perspektiven der neuen Legislaturperiode - Chancen und Herausforderungen"},{"type":"report","status":"public","department":[{"_id":"187"}],"user_id":"74000","_id":"35768","language":[{"iso":"ger"}],"citation":{"short":"D. Interdisziplinäre Kommission für Pandemieforschung, C. Sureth-Sloane, Wissenschaften in der Coronavirus-Pandemie - Erkenntnisse, Wissens- und Handlungslücken sowie Schlussfolgerungen für die Vorbereitung auf künftige Pandemien, 2022.","bibtex":"@book{Interdisziplinäre Kommission für Pandemieforschung_Sureth-Sloane_2022, title={Wissenschaften in der Coronavirus-Pandemie - Erkenntnisse, Wissens- und Handlungslücken sowie Schlussfolgerungen für die Vorbereitung auf künftige Pandemien}, author={Interdisziplinäre Kommission für Pandemieforschung, DFG and Sureth-Sloane, Caren}, year={2022} }","mla":"Interdisziplinäre Kommission für Pandemieforschung, DFG, and Caren Sureth-Sloane. <i>Wissenschaften in der Coronavirus-Pandemie - Erkenntnisse, Wissens- und Handlungslücken sowie Schlussfolgerungen für die Vorbereitung auf künftige Pandemien</i>. 2022.","apa":"Interdisziplinäre Kommission für Pandemieforschung, D., &#38; Sureth-Sloane, C. (2022). <i>Wissenschaften in der Coronavirus-Pandemie - Erkenntnisse, Wissens- und Handlungslücken sowie Schlussfolgerungen für die Vorbereitung auf künftige Pandemien</i>.","ieee":"D. Interdisziplinäre Kommission für Pandemieforschung and C. Sureth-Sloane, <i>Wissenschaften in der Coronavirus-Pandemie - Erkenntnisse, Wissens- und Handlungslücken sowie Schlussfolgerungen für die Vorbereitung auf künftige Pandemien</i>. 2022.","chicago":"Interdisziplinäre Kommission für Pandemieforschung, DFG, and Caren Sureth-Sloane. <i>Wissenschaften in der Coronavirus-Pandemie - Erkenntnisse, Wissens- und Handlungslücken sowie Schlussfolgerungen für die Vorbereitung auf künftige Pandemien</i>, 2022.","ama":"Interdisziplinäre Kommission für Pandemieforschung D, Sureth-Sloane C. <i>Wissenschaften in der Coronavirus-Pandemie - Erkenntnisse, Wissens- und Handlungslücken sowie Schlussfolgerungen für die Vorbereitung auf künftige Pandemien</i>.; 2022."},"year":"2022","date_created":"2023-01-10T10:33:48Z","author":[{"last_name":"Interdisziplinäre Kommission für Pandemieforschung","full_name":"Interdisziplinäre Kommission für Pandemieforschung, DFG","first_name":"DFG"},{"first_name":"Caren","full_name":"Sureth-Sloane, Caren","id":"530","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane"}],"date_updated":"2024-02-06T10:28:21Z","title":"Wissenschaften in der Coronavirus-Pandemie - Erkenntnisse, Wissens- und Handlungslücken sowie Schlussfolgerungen für die Vorbereitung auf künftige Pandemien"},{"language":[{"iso":"eng"}],"department":[{"_id":"187"}],"user_id":"74000","_id":"35759","status":"public","abstract":[{"text":"Academic publishing represents one of the core functions of scientific activity and thus of the research system. The Deutsche Forschungsgemeinschaft (DFG, German Research Foundation) is committed to the adequate communication of research results and the maintenance of a functioning publication system as a basic requirement of the research system. Ensuring that academic publishing serves foremost the purposes of publicising, quality review and documenting scientific findings should be an essential goal of responsible science administration and promotion. The position paper therefore analyses the central background of the current situation in scientific publishing, identifies challenges and points out possible fields of action. With this positioning, the DFG contributes to the further development of the publication system in a way that is appropriate for science and research.","lang":"eng"}],"type":"report","doi":"10.5281/ZENODO.6538163","title":"Wissenschaftliches Publizieren als Grundlage und Gestaltungsfeld der Wissenschaftsbewertung","author":[{"first_name":"(DFG)","last_name":"Deutsche Forschungsgemeinschaft | AG Publikationswesen","full_name":"Deutsche Forschungsgemeinschaft | AG Publikationswesen, (DFG)"},{"first_name":"Caren","full_name":"Sureth-Sloane, Caren","id":"530","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901"}],"date_created":"2023-01-10T10:27:46Z","date_updated":"2024-02-27T11:42:26Z","citation":{"chicago":"Deutsche Forschungsgemeinschaft | AG Publikationswesen, (DFG), and Caren Sureth-Sloane. <i>Wissenschaftliches Publizieren Als Grundlage Und Gestaltungsfeld Der Wissenschaftsbewertung</i>, 2022. <a href=\"https://doi.org/10.5281/ZENODO.6538163\">https://doi.org/10.5281/ZENODO.6538163</a>.","ieee":"(DFG) Deutsche Forschungsgemeinschaft | AG Publikationswesen and C. Sureth-Sloane, <i>Wissenschaftliches Publizieren als Grundlage und Gestaltungsfeld der Wissenschaftsbewertung</i>. 2022.","apa":"Deutsche Forschungsgemeinschaft | AG Publikationswesen, (DFG), &#38; Sureth-Sloane, C. (2022). <i>Wissenschaftliches Publizieren als Grundlage und Gestaltungsfeld der Wissenschaftsbewertung</i>. <a href=\"https://doi.org/10.5281/ZENODO.6538163\">https://doi.org/10.5281/ZENODO.6538163</a>","ama":"Deutsche Forschungsgemeinschaft | AG Publikationswesen (DFG), Sureth-Sloane C. <i>Wissenschaftliches Publizieren Als Grundlage Und Gestaltungsfeld Der Wissenschaftsbewertung</i>.; 2022. doi:<a href=\"https://doi.org/10.5281/ZENODO.6538163\">10.5281/ZENODO.6538163</a>","bibtex":"@book{Deutsche Forschungsgemeinschaft | AG Publikationswesen_Sureth-Sloane_2022, title={Wissenschaftliches Publizieren als Grundlage und Gestaltungsfeld der Wissenschaftsbewertung}, DOI={<a href=\"https://doi.org/10.5281/ZENODO.6538163\">10.5281/ZENODO.6538163</a>}, author={Deutsche Forschungsgemeinschaft | AG Publikationswesen, (DFG) and Sureth-Sloane, Caren}, year={2022} }","short":"(DFG) Deutsche Forschungsgemeinschaft | AG Publikationswesen, C. Sureth-Sloane, Wissenschaftliches Publizieren Als Grundlage Und Gestaltungsfeld Der Wissenschaftsbewertung, 2022.","mla":"Deutsche Forschungsgemeinschaft | AG Publikationswesen, (DFG), and Caren Sureth-Sloane. <i>Wissenschaftliches Publizieren Als Grundlage Und Gestaltungsfeld Der Wissenschaftsbewertung</i>. 2022, doi:<a href=\"https://doi.org/10.5281/ZENODO.6538163\">10.5281/ZENODO.6538163</a>."},"year":"2022"},{"main_file_link":[{"open_access":"1"}],"doi":"10.2139/ssrn.4210460","title":"Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of Taxation)","author":[{"first_name":"Martin","full_name":"Fochmann, Martin","last_name":"Fochmann"},{"full_name":"Heinemann-Heile, Vanessa","id":"83380","last_name":"Heinemann-Heile","first_name":"Vanessa"},{"first_name":"Hans-Peter","full_name":"Huber, Hans-Peter","last_name":"Huber"},{"full_name":"Maiterth, Ralf","last_name":"Maiterth","first_name":"Ralf"},{"first_name":"Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","id":"530","full_name":"Sureth-Sloane, Caren"}],"date_created":"2023-01-10T10:51:40Z","volume":100,"oa":"1","date_updated":"2024-04-08T11:33:02Z","citation":{"chicago":"Fochmann, Martin, Vanessa Heinemann-Heile, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. <i>Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of Taxation)</i>. Vol. 100. TRR 266 Accounting for Transparency Working Paper Series, 2022. <a href=\"https://doi.org/10.2139/ssrn.4210460\">https://doi.org/10.2139/ssrn.4210460</a>.","ieee":"M. Fochmann, V. Heinemann-Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, <i>Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of Taxation)</i>, vol. 100. 2022.","ama":"Fochmann M, Heinemann-Heile V, Huber H-P, Maiterth R, Sureth-Sloane C. <i>Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of Taxation)</i>. Vol 100.; 2022. doi:<a href=\"https://doi.org/10.2139/ssrn.4210460\">10.2139/ssrn.4210460</a>","apa":"Fochmann, M., Heinemann-Heile, V., Huber, H.-P., Maiterth, R., &#38; Sureth-Sloane, C. (2022). <i>Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of Taxation)</i> (Vol. 100). <a href=\"https://doi.org/10.2139/ssrn.4210460\">https://doi.org/10.2139/ssrn.4210460</a>","mla":"Fochmann, Martin, et al. <i>Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of Taxation)</i>. 2022, doi:<a href=\"https://doi.org/10.2139/ssrn.4210460\">10.2139/ssrn.4210460</a>.","bibtex":"@book{Fochmann_Heinemann-Heile_Huber_Maiterth_Sureth-Sloane_2022, series={TRR 266 Accounting for Transparency Working Paper Series}, title={Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of Taxation)}, volume={100}, DOI={<a href=\"https://doi.org/10.2139/ssrn.4210460\">10.2139/ssrn.4210460</a>}, author={Fochmann, Martin and Heinemann-Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2022}, collection={TRR 266 Accounting for Transparency Working Paper Series} }","short":"M. Fochmann, V. Heinemann-Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of Taxation), 2022."},"intvolume":"       100","year":"2022","publication_status":"published","publication_identifier":{"issn":["1556-5068"]},"language":[{"iso":"ger"}],"keyword":["General Earth and Planetary Sciences","General Environmental Science"],"user_id":"530","series_title":"TRR 266 Accounting for Transparency Working Paper Series","department":[{"_id":"187"}],"_id":"35788","status":"public","type":"working_paper"},{"oa":"1","date_updated":"2024-04-08T11:32:32Z","volume":89,"author":[{"last_name":"Greil","full_name":"Greil, Stefan","first_name":"Stefan"},{"first_name":"Michael","last_name":"Overesch","full_name":"Overesch, Michael"},{"first_name":"Anna","last_name":"Rohlfing-Bastian","full_name":"Rohlfing-Bastian, Anna"},{"first_name":"Ulrich","last_name":"Schreiber","full_name":"Schreiber, Ulrich"},{"first_name":"Caren","id":"530","full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901"}],"date_created":"2023-01-10T11:00:37Z","title":"Towards an Amended Arm's Length Principle - Tackling complexity and implementing destination rules in transfer pricing","doi":"10.2139/ssrn.4166972","main_file_link":[{"open_access":"1"}],"publication_identifier":{"issn":["1556-5068"]},"publication_status":"published","year":"2022","intvolume":"        89","citation":{"apa":"Greil, S., Overesch, M., Rohlfing-Bastian, A., Schreiber, U., &#38; Sureth-Sloane, C. (2022). <i>Towards an Amended Arm’s Length Principle - Tackling complexity and implementing destination rules in transfer pricing</i> (Vol. 89). <a href=\"https://doi.org/10.2139/ssrn.4166972\">https://doi.org/10.2139/ssrn.4166972</a>","bibtex":"@book{Greil_Overesch_Rohlfing-Bastian_Schreiber_Sureth-Sloane_2022, series={TRR 266 Accounting for Transparency Working Paper Series}, title={Towards an Amended Arm’s Length Principle - Tackling complexity and implementing destination rules in transfer pricing}, volume={89}, DOI={<a href=\"https://doi.org/10.2139/ssrn.4166972\">10.2139/ssrn.4166972</a>}, author={Greil, Stefan and Overesch, Michael and Rohlfing-Bastian, Anna and Schreiber, Ulrich and Sureth-Sloane, Caren}, year={2022}, collection={TRR 266 Accounting for Transparency Working Paper Series} }","short":"S. Greil, M. Overesch, A. Rohlfing-Bastian, U. Schreiber, C. Sureth-Sloane, Towards an Amended Arm’s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing, 2022.","mla":"Greil, Stefan, et al. <i>Towards an Amended Arm’s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing</i>. 2022, doi:<a href=\"https://doi.org/10.2139/ssrn.4166972\">10.2139/ssrn.4166972</a>.","ama":"Greil S, Overesch M, Rohlfing-Bastian A, Schreiber U, Sureth-Sloane C. <i>Towards an Amended Arm’s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing</i>. Vol 89.; 2022. doi:<a href=\"https://doi.org/10.2139/ssrn.4166972\">10.2139/ssrn.4166972</a>","ieee":"S. Greil, M. Overesch, A. Rohlfing-Bastian, U. Schreiber, and C. Sureth-Sloane, <i>Towards an Amended Arm’s Length Principle - Tackling complexity and implementing destination rules in transfer pricing</i>, vol. 89. 2022.","chicago":"Greil, Stefan, Michael Overesch, Anna Rohlfing-Bastian, Ulrich Schreiber, and Caren Sureth-Sloane. <i>Towards an Amended Arm’s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing</i>. Vol. 89. TRR 266 Accounting for Transparency Working Paper Series, 2022. <a href=\"https://doi.org/10.2139/ssrn.4166972\">https://doi.org/10.2139/ssrn.4166972</a>."},"_id":"35795","department":[{"_id":"187"}],"user_id":"530","series_title":"TRR 266 Accounting for Transparency Working Paper Series","language":[{"iso":"eng"}],"type":"working_paper","status":"public"},{"publication":"Internationales Steuerrecht","type":"journal_article","status":"public","_id":"35749","department":[{"_id":"187"}],"user_id":"74000","language":[{"iso":"ger"}],"publication_status":"published","issue":"22","year":"2022","page":"824-829","intvolume":"        31","citation":{"chicago":"Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre e.V., ., A lead authors: Kreuzer, H Maier, J. T. Martini, Rainer Niemann, Maite Schachtebeck, Dirk Simons, J Stoltenberg, and Caren Sureth-Sloane. “Chancen und Risiken eines Cooperative Compliance-Ansatzes für die deutsche Besteuerungspraxis von multinationalen Unternehmen – Erfahrungen verschiedener Länder und Eindrücke deutscher Unternehmensvertreter.” <i>Internationales Steuerrecht</i> 31, no. 22 (2022): 824–29.","ieee":". Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre e.V. <i>et al.</i>, “Chancen und Risiken eines Cooperative Compliance-Ansatzes für die deutsche Besteuerungspraxis von multinationalen Unternehmen – Erfahrungen verschiedener Länder und Eindrücke deutscher Unternehmensvertreter,” <i>Internationales Steuerrecht</i>, vol. 31, no. 22, pp. 824–829, 2022.","ama":"Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre e.V. ., lead authors: Kreuzer A, Maier H, et al. Chancen und Risiken eines Cooperative Compliance-Ansatzes für die deutsche Besteuerungspraxis von multinationalen Unternehmen – Erfahrungen verschiedener Länder und Eindrücke deutscher Unternehmensvertreter. <i>Internationales Steuerrecht</i>. 2022;31(22):824-829.","mla":"Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre e.V., ., et al. “Chancen und Risiken eines Cooperative Compliance-Ansatzes für die deutsche Besteuerungspraxis von multinationalen Unternehmen – Erfahrungen verschiedener Länder und Eindrücke deutscher Unternehmensvertreter.” <i>Internationales Steuerrecht</i>, vol. 31, no. 22, 2022, pp. 824–29.","short":". Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre e.V., A. lead authors: Kreuzer, H. Maier, J.T. Martini, R. Niemann, M. Schachtebeck, D. Simons, J. Stoltenberg, C. Sureth-Sloane, Internationales Steuerrecht 31 (2022) 824–829.","bibtex":"@article{Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre e.V._lead authors: Kreuzer_Maier_Martini_Niemann_Schachtebeck_Simons_Stoltenberg_Sureth-Sloane_2022, title={Chancen und Risiken eines Cooperative Compliance-Ansatzes für die deutsche Besteuerungspraxis von multinationalen Unternehmen – Erfahrungen verschiedener Länder und Eindrücke deutscher Unternehmensvertreter}, volume={31}, number={22}, journal={Internationales Steuerrecht}, author={Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre e.V., . and lead authors: Kreuzer, A and Maier, H and Martini, J. T. and Niemann, Rainer and Schachtebeck, Maite and Simons, Dirk and Stoltenberg, J and Sureth-Sloane, Caren}, year={2022}, pages={824–829} }","apa":"Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre e.V., ., lead authors: Kreuzer, A., Maier, H., Martini, J. T., Niemann, R., Schachtebeck, M., Simons, D., Stoltenberg, J., &#38; Sureth-Sloane, C. (2022). Chancen und Risiken eines Cooperative Compliance-Ansatzes für die deutsche Besteuerungspraxis von multinationalen Unternehmen – Erfahrungen verschiedener Länder und Eindrücke deutscher Unternehmensvertreter. <i>Internationales Steuerrecht</i>, <i>31</i>(22), 824–829."},"date_updated":"2024-04-11T12:05:34Z","volume":31,"date_created":"2023-01-10T10:18:09Z","author":[{"first_name":".","full_name":"Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre e.V., .","last_name":"Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre e.V."},{"last_name":"lead authors: Kreuzer","full_name":"lead authors: Kreuzer, A","first_name":"A"},{"full_name":"Maier, H","last_name":"Maier","first_name":"H"},{"first_name":"J. T.","full_name":"Martini, J. T.","last_name":"Martini"},{"first_name":"Rainer","full_name":"Niemann, Rainer","last_name":"Niemann"},{"last_name":"Schachtebeck","full_name":"Schachtebeck, Maite","first_name":"Maite"},{"last_name":"Simons","full_name":"Simons, Dirk","first_name":"Dirk"},{"first_name":"J","full_name":"Stoltenberg, J","last_name":"Stoltenberg"},{"id":"530","full_name":"Sureth-Sloane, Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","first_name":"Caren"}],"title":"Chancen und Risiken eines Cooperative Compliance-Ansatzes für die deutsche Besteuerungspraxis von multinationalen Unternehmen – Erfahrungen verschiedener Länder und Eindrücke deutscher Unternehmensvertreter"},{"publication_status":"inpress","citation":{"bibtex":"@article{Letmathe_Feng_Uhde, title={Semiparametric GARCH models with long memory applied to Value at Risk and Expected Shortfall}, DOI={<a href=\"https://doi.org/10.21314/JOR.2022.044\">10.21314/JOR.2022.044</a>}, journal={Journal of Risk}, author={Letmathe, Sebastian and Feng, Yuanhua and Uhde, André} }","short":"S. Letmathe, Y. Feng, A. Uhde, Journal of Risk (n.d.).","mla":"Letmathe, Sebastian, et al. “Semiparametric GARCH Models with Long Memory Applied to Value at Risk and Expected Shortfall.” <i>Journal of Risk</i>, doi:<a href=\"https://doi.org/10.21314/JOR.2022.044\">10.21314/JOR.2022.044</a>.","apa":"Letmathe, S., Feng, Y., &#38; Uhde, A. (n.d.). Semiparametric GARCH models with long memory applied to Value at Risk and Expected Shortfall. <i>Journal of Risk</i>. <a href=\"https://doi.org/10.21314/JOR.2022.044\">https://doi.org/10.21314/JOR.2022.044</a>","ama":"Letmathe S, Feng Y, Uhde A. Semiparametric GARCH models with long memory applied to Value at Risk and Expected Shortfall. <i>Journal of Risk</i>. doi:<a href=\"https://doi.org/10.21314/JOR.2022.044\">10.21314/JOR.2022.044</a>","chicago":"Letmathe, Sebastian, Yuanhua Feng, and André Uhde. “Semiparametric GARCH Models with Long Memory Applied to Value at Risk and Expected Shortfall.” <i>Journal of Risk</i>, n.d. <a href=\"https://doi.org/10.21314/JOR.2022.044\">https://doi.org/10.21314/JOR.2022.044</a>.","ieee":"S. Letmathe, Y. Feng, and A. Uhde, “Semiparametric GARCH models with long memory applied to Value at Risk and Expected Shortfall,” <i>Journal of Risk</i>, doi: <a href=\"https://doi.org/10.21314/JOR.2022.044\">10.21314/JOR.2022.044</a>."},"jel":["C14","C51","C52","G17","G32"],"year":"2022","author":[{"id":"23991","full_name":"Letmathe, Sebastian","last_name":"Letmathe","first_name":"Sebastian"},{"last_name":"Feng","id":"20760","full_name":"Feng, Yuanhua","first_name":"Yuanhua"},{"first_name":"André","last_name":"Uhde","orcid":"https://orcid.org/0000-0002-8058-8857","full_name":"Uhde, André","id":"36049"}],"date_created":"2022-01-13T11:23:02Z","date_updated":"2024-04-17T13:34:54Z","doi":"10.21314/JOR.2022.044","title":"Semiparametric GARCH models with long memory applied to Value at Risk and Expected Shortfall","publication":"Journal of Risk","type":"journal_article","status":"public","abstract":[{"lang":"eng","text":"In this paper new semiparametric GARCH models with long memory are in- troduced. The estimation of the nonparametric scale function is carried out by an adapted version of the SEMIFAR algorithm (Beran et al., 2002). Recurring on the revised recommendations by the Basel Committee to measure market risk in the banks' trading books (Basel Committee on Banking Supervision, 2013), the semi- parametric GARCH models are applied to obtain rolling one-step ahead forecasts for the Value at Risk (VaR) and Expected Shortfall (ES) for market risk assets. In addition, standard regulatory traffic light tests (Basel Committee on Banking Supervision, 1996) and a newly introduced traffic light test for the ES are carried out for all models. The practical relevance of our proposal is demonstrated by a comparative study. Our results indicate that semiparametric long memory GARCH models are an attractive alternative to their conventional, parametric counterparts."}],"department":[{"_id":"186"},{"_id":"19"}],"user_id":"36049","_id":"29317","language":[{"iso":"eng"}],"keyword":["Semiparametric","long memory","GARCH models","forecasting","Value at Risk","Expected Shortfall","traffic light test","Basel Committee on Banking Supervision"]},{"title":"Insolvcency Process in Germany and the insol database: A research Note","author":[{"full_name":"Ahlers, Theresa","last_name":"Ahlers","first_name":"Theresa"},{"first_name":"Fikir Worku","last_name":"Edossa","full_name":"Edossa, Fikir Worku"},{"first_name":"Matthias","full_name":"Uckert, Matthias","last_name":"Uckert"},{"full_name":"Kosi, Urska","id":"54068","last_name":"Kosi","first_name":"Urska"}],"date_created":"2023-01-17T12:50:09Z","date_updated":"2024-05-21T11:09:44Z","citation":{"apa":"Ahlers, T., Edossa, F. W., Uckert, M., &#38; Kosi, U. (2022). <i>Insolvcency Process in Germany and the insol database: A research Note</i>.","mla":"Ahlers, Theresa, et al. <i>Insolvcency Process in Germany and the Insol Database: A Research Note</i>. 2022.","bibtex":"@book{Ahlers_Edossa_Uckert_Kosi_2022, title={Insolvcency Process in Germany and the insol database: A research Note}, author={Ahlers, Theresa and Edossa, Fikir Worku and Uckert, Matthias and Kosi, Urska}, year={2022} }","short":"T. Ahlers, F.W. Edossa, M. Uckert, U. Kosi, Insolvcency Process in Germany and the Insol Database: A Research Note, 2022.","chicago":"Ahlers, Theresa, Fikir Worku Edossa, Matthias Uckert, and Urska Kosi. <i>Insolvcency Process in Germany and the Insol Database: A Research Note</i>, 2022.","ieee":"T. Ahlers, F. W. Edossa, M. Uckert, and U. Kosi, <i>Insolvcency Process in Germany and the insol database: A research Note</i>. 2022.","ama":"Ahlers T, Edossa FW, Uckert M, Kosi U. <i>Insolvcency Process in Germany and the Insol Database: A Research Note</i>.; 2022."},"year":"2022","has_accepted_license":"1","publication_status":"published","file_date_updated":"2024-05-21T11:06:28Z","language":[{"iso":"eng"}],"keyword":["insol database","insolvency process","Germany","court fillings"],"ddc":["330"],"department":[{"_id":"635"},{"_id":"186"},{"_id":"551"}],"user_id":"15866","_id":"37089","status":"public","file":[{"file_size":760825,"file_name":"ahlers_etal.pdf","file_id":"54378","access_level":"closed","date_updated":"2024-05-21T11:06:28Z","creator":"ast","date_created":"2024-05-21T11:06:28Z","success":1,"relation":"main_file","content_type":"application/pdf"}],"abstract":[{"lang":"eng","text":"This research note links the legal framework of the insolvency process of German firms to the information available in the newly-constructed insol database. In particular, the database contains information from documents published by German insolvency courts in period 2005- 2022. This research note first presents the insolvency process with steps and events of the process as determined by the Insolvency Law (InsO). Next, it classifies the documents to specific steps and events, and then presents their information content using textual analysis. Specifically, we identify target phrases via manual document checks and then create regular expressions for the target phrases. Classification of documents allows us to sketch most common paths that insolvent firms go through."}],"type":"working_paper"},{"user_id":"15866","department":[{"_id":"635"},{"_id":"186"},{"_id":"551"}],"_id":"37131","language":[{"iso":"eng"}],"file_date_updated":"2024-05-21T10:45:24Z","ddc":["330"],"keyword":["Transparency regulation","Corporate bond","European market"],"type":"working_paper","file":[{"content_type":"application/pdf","success":1,"relation":"main_file","date_updated":"2024-05-21T10:45:24Z","creator":"ast","date_created":"2024-05-21T10:45:24Z","file_size":1426835,"file_name":"Franke_Kosi_Stoczek.pdf","file_id":"54377","access_level":"closed"}],"status":"public","abstract":[{"lang":"eng","text":"This paper introduces a novel database on the European corporate bond market to analyze the role of transparency regulation and recent developments in bond markets. We use data from the European Securities and Markets Authority (ESMA) to build a comprehensive database covering daily corporate bond listing information in Europe starting in 2018. We then analyze the different market segments of the European bond market along four key areas: (i) time and cross-sectional trends in bond listings; (ii) composition of firms on the market; (iii) firms’ financial reporting transparency; (iv) bond contract terms. Furthermore, we discuss the impact of recent economic events on these key areas."}],"date_created":"2023-01-17T14:27:46Z","author":[{"first_name":"Benedikt","full_name":"Franke, Benedikt","last_name":"Franke"},{"full_name":"Kosi, Urska","id":"54068","last_name":"Kosi","first_name":"Urska"},{"first_name":"Pia","last_name":"Stoczek","full_name":"Stoczek, Pia"}],"date_updated":"2024-05-21T11:10:24Z","title":"Current developments in the European corporate bond market","has_accepted_license":"1","citation":{"ieee":"B. Franke, U. Kosi, and P. Stoczek, <i>Current developments in the European corporate bond market</i>. 2022.","chicago":"Franke, Benedikt, Urska Kosi, and Pia Stoczek. <i>Current Developments in the European Corporate Bond Market</i>, 2022.","ama":"Franke B, Kosi U, Stoczek P. <i>Current Developments in the European Corporate Bond Market</i>.; 2022.","apa":"Franke, B., Kosi, U., &#38; Stoczek, P. (2022). <i>Current developments in the European corporate bond market</i>.","short":"B. Franke, U. Kosi, P. Stoczek, Current Developments in the European Corporate Bond Market, 2022.","bibtex":"@book{Franke_Kosi_Stoczek_2022, title={Current developments in the European corporate bond market}, author={Franke, Benedikt and Kosi, Urska and Stoczek, Pia}, year={2022} }","mla":"Franke, Benedikt, et al. <i>Current Developments in the European Corporate Bond Market</i>. 2022."},"year":"2022"},{"_id":"37070","date_updated":"2023-01-17T13:36:09Z","department":[{"_id":"635"},{"_id":"186"},{"_id":"551"}],"author":[{"first_name":"Bianca","full_name":"Beyer, Bianca","last_name":"Beyer"},{"last_name":"Flagmeier","full_name":"Flagmeier, Vanessa","id":"8084","first_name":"Vanessa"},{"full_name":"Kosi, Urska","id":"54068","last_name":"Kosi","first_name":"Urska"}],"user_id":"88603","date_created":"2023-01-17T12:24:02Z","title":"Does private firms’ disclosure affect public peers’ information environment?","language":[{"iso":"eng"}],"type":"working_paper","year":"2022","status":"public","citation":{"ama":"Beyer B, Flagmeier V, Kosi U. <i>Does Private Firms’ Disclosure Affect Public Peers’ Information Environment?</i>; 2022.","chicago":"Beyer, Bianca, Vanessa Flagmeier, and Urska Kosi. <i>Does Private Firms’ Disclosure Affect Public Peers’ Information Environment?</i>, 2022.","ieee":"B. Beyer, V. Flagmeier, and U. Kosi, <i>Does private firms’ disclosure affect public peers’ information environment?</i> 2022.","short":"B. Beyer, V. Flagmeier, U. Kosi, Does Private Firms’ Disclosure Affect Public Peers’ Information Environment?, 2022.","mla":"Beyer, Bianca, et al. <i>Does Private Firms’ Disclosure Affect Public Peers’ Information Environment?</i> 2022.","bibtex":"@book{Beyer_Flagmeier_Kosi_2022, title={Does private firms’ disclosure affect public peers’ information environment?}, author={Beyer, Bianca and Flagmeier, Vanessa and Kosi, Urska}, year={2022} }","apa":"Beyer, B., Flagmeier, V., &#38; Kosi, U. (2022). <i>Does private firms’ disclosure affect public peers’ information environment?</i>"}},{"type":"working_paper","abstract":[{"text":"We examine variation in mandatory CSR reporting practices based on a large sample of non-publicly listed savings banks in Germany. They do not have typical shareholders but rather are established by municipal trustees and can serve clients only in their distinct operating area. This setting permits us to identify demand for CSR information by their main stakeholder groups – municipal trustees and private and corporate clients. In this way, our analysis focuses on the double-materiality approach to CSR reporting. We find that demand for CSR information by supervisory board chairperson belonging to a left-wing or green party and the presence of more supervisory board members belonging to a left-wing or green party are associated with longer CSR reports and more disclosure on environmental, social, employee and human rights matters. In addition, competition for private clients and the sustainability orientation of corporate clients are associated with longer reports and more disclosure on environmental, employee and human rights matters. These findings suggest that savings banks’ CSR reports cater to their principal stakeholders’ demand for CSR information.","lang":"eng"}],"status":"public","_id":"37088","department":[{"_id":"635"},{"_id":"186"},{"_id":"551"}],"user_id":"88603","keyword":["Corporate social responsibility","Mandatory reporting","Non-publicly listed banks","Double materiality","Stakeholder groups","Political influence"],"language":[{"iso":"eng"}],"year":"2022","citation":{"ama":"Gulenko M, Kohlhase S, Kosi U. <i>CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-Publicly Listed Firms</i>.; 2022.","ieee":"M. Gulenko, S. Kohlhase, and U. Kosi, <i>CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-publicly Listed Firms</i>. 2022.","chicago":"Gulenko, Maryna, Saskia Kohlhase, and Urska Kosi. <i>CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-Publicly Listed Firms</i>, 2022.","short":"M. Gulenko, S. Kohlhase, U. Kosi, CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-Publicly Listed Firms, 2022.","bibtex":"@book{Gulenko_Kohlhase_Kosi_2022, title={CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-publicly Listed Firms}, author={Gulenko, Maryna and Kohlhase, Saskia and Kosi, Urska}, year={2022} }","mla":"Gulenko, Maryna, et al. <i>CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-Publicly Listed Firms</i>. 2022.","apa":"Gulenko, M., Kohlhase, S., &#38; Kosi, U. (2022). <i>CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-publicly Listed Firms</i>."},"date_updated":"2023-01-18T13:59:33Z","date_created":"2023-01-17T12:40:09Z","author":[{"last_name":"Gulenko","full_name":"Gulenko, Maryna","id":"64226","first_name":"Maryna"},{"first_name":"Saskia","full_name":"Kohlhase, Saskia","last_name":"Kohlhase"},{"id":"54068","full_name":"Kosi, Urska","last_name":"Kosi","first_name":"Urska"}],"title":"CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-publicly Listed Firms","main_file_link":[{"url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4040946"}]},{"author":[{"full_name":"Crépellière, Tommy","last_name":"Crépellière","first_name":"Tommy"},{"first_name":"Matthias","last_name":"Pelster","orcid":" https://orcid.org/0000-0001-5740-2420","id":"67265","full_name":"Pelster, Matthias"},{"full_name":"Zeisberger, Stefan","last_name":"Zeisberger","first_name":"Stefan"}],"date_created":"2022-12-15T12:12:49Z","oa":"1","date_updated":"2023-01-25T09:32:32Z","doi":"10.1016/j.finmar.2023.100817","main_file_link":[{"open_access":"1","url":"https://doi.org/10.1016/j.finmar.2023.100817"}],"title":"Arbitrage in the Market for Cryptocurrencies","quality_controlled":"1","publication_status":"published","citation":{"chicago":"Crépellière, Tommy, Matthias Pelster, and Stefan Zeisberger. “Arbitrage in the Market for Cryptocurrencies.” <i>Journal of Financial Markets</i>, 2022. <a href=\"https://doi.org/10.1016/j.finmar.2023.100817\">https://doi.org/10.1016/j.finmar.2023.100817</a>.","ieee":"T. Crépellière, M. Pelster, and S. Zeisberger, “Arbitrage in the Market for Cryptocurrencies,” <i>Journal of Financial Markets</i>, 2022, doi: <a href=\"https://doi.org/10.1016/j.finmar.2023.100817\">10.1016/j.finmar.2023.100817</a>.","ama":"Crépellière T, Pelster M, Zeisberger S. Arbitrage in the Market for Cryptocurrencies. <i>Journal of Financial Markets</i>. Published online 2022. doi:<a href=\"https://doi.org/10.1016/j.finmar.2023.100817\">10.1016/j.finmar.2023.100817</a>","bibtex":"@article{Crépellière_Pelster_Zeisberger_2022, title={Arbitrage in the Market for Cryptocurrencies}, DOI={<a href=\"https://doi.org/10.1016/j.finmar.2023.100817\">10.1016/j.finmar.2023.100817</a>}, journal={Journal of Financial Markets}, author={Crépellière, Tommy and Pelster, Matthias and Zeisberger, Stefan}, year={2022} }","mla":"Crépellière, Tommy, et al. “Arbitrage in the Market for Cryptocurrencies.” <i>Journal of Financial Markets</i>, 2022, doi:<a href=\"https://doi.org/10.1016/j.finmar.2023.100817\">10.1016/j.finmar.2023.100817</a>.","short":"T. Crépellière, M. Pelster, S. Zeisberger, Journal of Financial Markets (2022).","apa":"Crépellière, T., Pelster, M., &#38; Zeisberger, S. (2022). Arbitrage in the Market for Cryptocurrencies. <i>Journal of Financial Markets</i>. <a href=\"https://doi.org/10.1016/j.finmar.2023.100817\">https://doi.org/10.1016/j.finmar.2023.100817</a>"},"year":"2022","department":[{"_id":"186"},{"_id":"578"}],"user_id":"67265","_id":"34449","language":[{"iso":"eng"}],"article_type":"original","publication":"Journal of Financial Markets","type":"journal_article","status":"public"},{"main_file_link":[{"open_access":"1","url":" https://vhbonline.org/ueber-uns/100-jahre-vhb/100-schlaglichter-der-bwl/steuerreformen"}],"title":"Steuerreformen: Investitionsstimulus oder bloß heiße Luft? Wann steuerliche Verlustrückträge der Wirtschaft helfen können","date_created":"2023-01-10T10:41:49Z","author":[{"first_name":"Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren","id":"530"}],"date_updated":"2023-01-31T07:58:52Z","publisher":"VHB","oa":"1","citation":{"ieee":"C. Sureth-Sloane, <i>Steuerreformen: Investitionsstimulus oder bloß heiße Luft? Wann steuerliche Verlustrückträge der Wirtschaft helfen können</i>. VHB, 2022.","chicago":"Sureth-Sloane, Caren. <i>Steuerreformen: Investitionsstimulus oder bloß heiße Luft? Wann steuerliche Verlustrückträge der Wirtschaft helfen können</i>. VHB, 2022.","ama":"Sureth-Sloane C. <i>Steuerreformen: Investitionsstimulus oder bloß heiße Luft? Wann steuerliche Verlustrückträge der Wirtschaft helfen können</i>. VHB; 2022.","short":"C. Sureth-Sloane, Steuerreformen: Investitionsstimulus oder bloß heiße Luft? Wann steuerliche Verlustrückträge der Wirtschaft helfen können, VHB, 2022.","mla":"Sureth-Sloane, Caren. <i>Steuerreformen: Investitionsstimulus oder bloß heiße Luft? Wann steuerliche Verlustrückträge der Wirtschaft helfen können</i>. VHB, 2022.","bibtex":"@book{Sureth-Sloane_2022, title={Steuerreformen: Investitionsstimulus oder bloß heiße Luft? Wann steuerliche Verlustrückträge der Wirtschaft helfen können}, publisher={VHB}, author={Sureth-Sloane, Caren}, year={2022} }","apa":"Sureth-Sloane, C. (2022). <i>Steuerreformen: Investitionsstimulus oder bloß heiße Luft? Wann steuerliche Verlustrückträge der Wirtschaft helfen können</i>. VHB."},"year":"2022","alternative_title":["100 Schlaglichter der BWL"],"language":[{"iso":"ger"}],"user_id":"21222","department":[{"_id":"187"}],"_id":"35775","status":"public","type":"misc"},{"date_created":"2023-01-31T12:38:14Z","author":[{"last_name":"Ortmann","full_name":"Ortmann, Regina","id":"10020","first_name":"Regina"},{"full_name":"Schindler, Dirk","last_name":"Schindler","first_name":"Dirk"}],"date_updated":"2023-01-31T12:38:18Z","title":"Income Shifting and Management Incentives","citation":{"ieee":"R. Ortmann and D. Schindler, <i>Income Shifting and Management Incentives</i>. 2022.","chicago":"Ortmann, Regina, and Dirk Schindler. <i>Income Shifting and Management Incentives</i>. TAF Working Paper Serie, 2022.","ama":"Ortmann R, Schindler D. <i>Income Shifting and Management Incentives</i>.; 2022.","mla":"Ortmann, Regina, and Dirk Schindler. <i>Income Shifting and Management Incentives</i>. 2022.","bibtex":"@book{Ortmann_Schindler_2022, series={TAF Working Paper Serie}, title={Income Shifting and Management Incentives}, author={Ortmann, Regina and Schindler, Dirk}, year={2022}, collection={TAF Working Paper Serie} }","short":"R. Ortmann, D. Schindler, Income Shifting and Management Incentives, 2022.","apa":"Ortmann, R., &#38; Schindler, D. (2022). <i>Income Shifting and Management Incentives</i>."},"year":"2022","series_title":"TAF Working Paper Serie","user_id":"21222","department":[{"_id":"590"}],"_id":"41182","language":[{"iso":"eng"}],"extern":"1","type":"working_paper","status":"public"},{"oa":"1","date_updated":"2023-02-26T08:36:48Z","author":[{"first_name":"Kay","full_name":"Blaufus, Kay","last_name":"Blaufus"},{"first_name":"Malte","last_name":"Chirvi","full_name":"Chirvi, Malte"},{"first_name":"Hans-Peter","last_name":"Huber","full_name":"Huber, Hans-Peter"},{"last_name":"Maiterth","full_name":"Maiterth, Ralf","first_name":"Ralf"},{"first_name":"Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren","id":"530"}],"volume":31,"main_file_link":[{"open_access":"1","url":"https://www.tandfonline.com/doi/epdf/10.1080/09638180.2020.1852095?needAccess=true&role=button"}],"doi":"10.1080/09638180.2020.1852095","publication_status":"published","related_material":{"link":[{"relation":"supplementary_material","url":"https://www.tandfonline.com/doi/suppl/10.1080/09638180.2020.1852095/suppl_file/rear_a_1852095_sm0954.pdf"}]},"citation":{"ieee":"K. Blaufus, M. Chirvi, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, “Tax Misperception and Its Effects on Decision Making - Literature Review and Behavioral Taxpayer Response Model,” <i>European Accounting Review</i>, vol. 31, no. 1, pp. 111–144, 2022, doi: <a href=\"https://doi.org/10.1080/09638180.2020.1852095\">10.1080/09638180.2020.1852095</a>.","chicago":"Blaufus, Kay, Malte Chirvi, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. “Tax Misperception and Its Effects on Decision Making - Literature Review and Behavioral Taxpayer Response Model.” <i>European Accounting Review</i> 31, no. 1 (2022): 111–44. <a href=\"https://doi.org/10.1080/09638180.2020.1852095\">https://doi.org/10.1080/09638180.2020.1852095</a>.","ama":"Blaufus K, Chirvi M, Huber H-P, Maiterth R, Sureth-Sloane C. Tax Misperception and Its Effects on Decision Making - Literature Review and Behavioral Taxpayer Response Model. <i>European Accounting Review</i>. 2022;31(1):111-144. doi:<a href=\"https://doi.org/10.1080/09638180.2020.1852095\">10.1080/09638180.2020.1852095</a>","mla":"Blaufus, Kay, et al. “Tax Misperception and Its Effects on Decision Making - Literature Review and Behavioral Taxpayer Response Model.” <i>European Accounting Review</i>, vol. 31, no. 1, 2022, pp. 111–44, doi:<a href=\"https://doi.org/10.1080/09638180.2020.1852095\">10.1080/09638180.2020.1852095</a>.","bibtex":"@article{Blaufus_Chirvi_Huber_Maiterth_Sureth-Sloane_2022, title={Tax Misperception and Its Effects on Decision Making - Literature Review and Behavioral Taxpayer Response Model}, volume={31}, DOI={<a href=\"https://doi.org/10.1080/09638180.2020.1852095\">10.1080/09638180.2020.1852095</a>}, number={1}, journal={European Accounting Review}, author={Blaufus, Kay and Chirvi, Malte and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2022}, pages={111–144} }","short":"K. Blaufus, M. Chirvi, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, European Accounting Review 31 (2022) 111–144.","apa":"Blaufus, K., Chirvi, M., Huber, H.-P., Maiterth, R., &#38; Sureth-Sloane, C. (2022). Tax Misperception and Its Effects on Decision Making - Literature Review and Behavioral Taxpayer Response Model. <i>European Accounting Review</i>, <i>31</i>(1), 111–144. <a href=\"https://doi.org/10.1080/09638180.2020.1852095\">https://doi.org/10.1080/09638180.2020.1852095</a>"},"page":"111-144","intvolume":"        31","_id":"21405","user_id":"530","department":[{"_id":"187"}],"article_type":"original","type":"journal_article","status":"public","date_created":"2021-03-09T08:07:40Z","title":"Tax Misperception and Its Effects on Decision Making - Literature Review and Behavioral Taxpayer Response Model","quality_controlled":"1","issue":"1","year":"2022","language":[{"iso":"eng"}],"publication":"European Accounting Review","abstract":[{"text":"Previous accounting research shows that taxes affect decision making by individuals and firms. Most studies assume that agents have an accurate perception regarding their tax burden. However, there is a growing body of literature analyzing whether taxes are indeed perceived correctly. We review 128 studies on the measurement of tax misperception and its behavioral implications. The review reveals that many taxpayers have substantial tax misperceptions that lead to biased decision making. We develop a Behavioral Taxpayer Response Model on the impact of provided tax information on tax perception. Besides individual traits, characteristics of the tax information and the decision environment determine the extent of tax misperception. We discuss opportunities for future research and methodological limitations. While there is much evidence on tax misperception at the individual level, we hardly find any research at the firm level. Little is known about the real effects of managers’ tax misperception and on how tax information is strategically managed to impact stakeholders. This research gap is surprising as a large part of the accounting literature analyzes decision making and disclosure of firms. We recommend a mixed-method approach combining experiments, surveys, and archival data analyses to improve the knowledge on tax misperception and its consequences.","lang":"eng"}]},{"title":"Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility? – Insights from an Economic Experiment","date_created":"2021-12-20T08:23:13Z","author":[{"first_name":"René","last_name":"Fahr","full_name":"Fahr, René"},{"first_name":"Elmar A.","last_name":"Janssen","full_name":"Janssen, Elmar A."},{"first_name":"Caren","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","id":"530","full_name":"Sureth-Sloane, Caren"}],"volume":78,"date_updated":"2026-01-10T10:00:09Z","citation":{"ama":"Fahr R, Janssen EA, Sureth-Sloane C. Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility? – Insights from an Economic Experiment. <i>FinanzArchiv / European Journal of Public Finance</i>. 2022;78(1-2):239-289.","chicago":"Fahr, René, Elmar A. Janssen, and Caren Sureth-Sloane. “Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility? – Insights from an Economic Experiment.” <i>FinanzArchiv / European Journal of Public Finance</i> 78, no. 1–2 (2022): 239–89.","ieee":"R. Fahr, E. A. Janssen, and C. Sureth-Sloane, “Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility? – Insights from an Economic Experiment,” <i>FinanzArchiv / European Journal of Public Finance</i>, vol. 78, no. 1–2, pp. 239–289, 2022.","apa":"Fahr, R., Janssen, E. A., &#38; Sureth-Sloane, C. (2022). Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility? – Insights from an Economic Experiment. <i>FinanzArchiv / European Journal of Public Finance</i>, <i>78</i>(1–2), 239–289.","bibtex":"@article{Fahr_Janssen_Sureth-Sloane_2022, title={Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility? – Insights from an Economic Experiment}, volume={78}, number={1–2}, journal={FinanzArchiv / European Journal of Public Finance}, author={Fahr, René and Janssen, Elmar A. and Sureth-Sloane, Caren}, year={2022}, pages={239–289} }","short":"R. Fahr, E.A. Janssen, C. Sureth-Sloane, FinanzArchiv / European Journal of Public Finance 78 (2022) 239–289.","mla":"Fahr, René, et al. “Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility? – Insights from an Economic Experiment.” <i>FinanzArchiv / European Journal of Public Finance</i>, vol. 78, no. 1–2, 2022, pp. 239–89."},"jel":["H25","H21","C91"],"page":"239-289","intvolume":"        78","year":"2022","issue":"1-2","publication_status":"published","language":[{"iso":"eng"}],"article_type":"original","keyword":["Economic ExperimentM","Investment Decisions","Tax Effects","Timing Flexibility","Uncertainty"],"user_id":"530","department":[{"_id":"187"}],"_id":"29049","status":"public","abstract":[{"text":"This study investigates the conditions under which tax rate changes accelerate risky investments.\r\nWhile tax rate increases are often expected to harm investment, analytical\r\nstudies find tax rate increases may foster investment under flexibility.We design a theorybased\r\nexperimentwith a binomial random walk and entry–exit flexibility.We find accelerated\r\ninvestment upon tax rate increases irrespective of an exit option, but no corresponding\r\nresponse to tax cuts. This asymmetry may be due to tax salience and mechanisms\r\nfrom irreversible choice under uncertainty. Given this evidence of unexpected tax-reform\r\neffects, tax policymakers should carefully consider behavioral aspects.","lang":"eng"}],"type":"journal_article","publication":"FinanzArchiv / European Journal of Public Finance"},{"author":[{"full_name":"Eberhartinger, Eva","last_name":"Eberhartinger","first_name":"Eva"},{"first_name":"Raffael","full_name":"Speitmann, Raffael","last_name":"Speitmann"},{"id":"530","full_name":"Sureth-Sloane, Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","first_name":"Caren"},{"first_name":"Yuchen","last_name":"Wu","full_name":"Wu, Yuchen"}],"date_created":"2021-12-20T08:20:42Z","volume":78,"date_updated":"2026-01-10T09:59:04Z","title":"How Does Trust Affect Concessionary Behavior in Tax Bargaining?","issue":"1-2","publication_status":"published","citation":{"ama":"Eberhartinger E, Speitmann R, Sureth-Sloane C, Wu Y. How Does Trust Affect Concessionary Behavior in Tax Bargaining? <i>FinanzArchiv / European Journal of Public Finance</i>. 2022;78(1-2):112-155.","ieee":"E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, and Y. Wu, “How Does Trust Affect Concessionary Behavior in Tax Bargaining?,” <i>FinanzArchiv / European Journal of Public Finance</i>, vol. 78, no. 1–2, pp. 112–155, 2022.","chicago":"Eberhartinger, Eva, Raffael Speitmann, Caren Sureth-Sloane, and Yuchen Wu. “How Does Trust Affect Concessionary Behavior in Tax Bargaining?” <i>FinanzArchiv / European Journal of Public Finance</i> 78, no. 1–2 (2022): 112–55.","mla":"Eberhartinger, Eva, et al. “How Does Trust Affect Concessionary Behavior in Tax Bargaining?” <i>FinanzArchiv / European Journal of Public Finance</i>, vol. 78, no. 1–2, 2022, pp. 112–55.","short":"E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, Y. Wu, FinanzArchiv / European Journal of Public Finance 78 (2022) 112–155.","bibtex":"@article{Eberhartinger_Speitmann_Sureth-Sloane_Wu_2022, title={How Does Trust Affect Concessionary Behavior in Tax Bargaining?}, volume={78}, number={1–2}, journal={FinanzArchiv / European Journal of Public Finance}, author={Eberhartinger, Eva and Speitmann, Raffael and Sureth-Sloane, Caren and Wu, Yuchen}, year={2022}, pages={112–155} }","apa":"Eberhartinger, E., Speitmann, R., Sureth-Sloane, C., &#38; Wu, Y. (2022). How Does Trust Affect Concessionary Behavior in Tax Bargaining? <i>FinanzArchiv / European Journal of Public Finance</i>, <i>78</i>(1–2), 112–155."},"jel":["C92","M40","H20","H25","H83"],"page":"112-155","intvolume":"        78","year":"2022","user_id":"530","department":[{"_id":"187"}],"_id":"29048","language":[{"iso":"eng"}],"keyword":["Behavioral Taxation","Concessionary Behavior","Interpersonal Trust","Tax Audit","Trust in Government"],"type":"journal_article","publication":"FinanzArchiv / European Journal of Public Finance","status":"public","abstract":[{"lang":"eng","text":"We study the bargaining behavior between auditor and auditee in a tax setting and scrutinize\r\nthe effect of interpersonal trust and trust in government on both parties’ concessions.\r\nWe find evidence that both kinds of trust affect the concessionary behavior, albeit\r\nin different ways. While trust in government affects concessionary behavior in line with\r\nintuitive predictions, we find that interpersonal trust only affects tax auditors. For high\r\ninterpersonal trust, the alleviating effect of high trust in government on tax auditors’\r\nconcessions is less pronounced. Our findings help tax authorities to shape programs to\r\nenhance compliance in an atmosphere of trust."}]},{"language":[{"iso":"eng"}],"article_type":"original","user_id":"67265","department":[{"_id":"186"},{"_id":"578"}],"_id":"25042","status":"public","type":"journal_article","publication":"Journal of Business Ethics","doi":"10.1007/s10551-021-04959-1","title":"Dark triad managerial personality and financial reporting manipulation","date_created":"2021-09-26T16:28:36Z","author":[{"full_name":"Mutschmann, Martin","last_name":"Mutschmann","first_name":"Martin"},{"last_name":"Hasso","full_name":"Hasso, Tim","first_name":"Tim"},{"first_name":"Matthias","id":"67265","full_name":"Pelster, Matthias","last_name":"Pelster","orcid":" https://orcid.org/0000-0001-5740-2420"}],"date_updated":"2022-01-06T06:56:44Z","citation":{"ama":"Mutschmann M, Hasso T, Pelster M. Dark triad managerial personality and financial reporting manipulation. <i>Journal of Business Ethics</i>. doi:<a href=\"https://doi.org/10.1007/s10551-021-04959-1\">10.1007/s10551-021-04959-1</a>","ieee":"M. Mutschmann, T. Hasso, and M. Pelster, “Dark triad managerial personality and financial reporting manipulation,” <i>Journal of Business Ethics</i>, doi: <a href=\"https://doi.org/10.1007/s10551-021-04959-1\">10.1007/s10551-021-04959-1</a>.","chicago":"Mutschmann, Martin, Tim Hasso, and Matthias Pelster. “Dark Triad Managerial Personality and Financial Reporting Manipulation.” <i>Journal of Business Ethics</i>, n.d. <a href=\"https://doi.org/10.1007/s10551-021-04959-1\">https://doi.org/10.1007/s10551-021-04959-1</a>.","apa":"Mutschmann, M., Hasso, T., &#38; Pelster, M. (n.d.). Dark triad managerial personality and financial reporting manipulation. <i>Journal of Business Ethics</i>. <a href=\"https://doi.org/10.1007/s10551-021-04959-1\">https://doi.org/10.1007/s10551-021-04959-1</a>","mla":"Mutschmann, Martin, et al. “Dark Triad Managerial Personality and Financial Reporting Manipulation.” <i>Journal of Business Ethics</i>, doi:<a href=\"https://doi.org/10.1007/s10551-021-04959-1\">10.1007/s10551-021-04959-1</a>.","bibtex":"@article{Mutschmann_Hasso_Pelster, title={Dark triad managerial personality and financial reporting manipulation}, DOI={<a href=\"https://doi.org/10.1007/s10551-021-04959-1\">10.1007/s10551-021-04959-1</a>}, journal={Journal of Business Ethics}, author={Mutschmann, Martin and Hasso, Tim and Pelster, Matthias} }","short":"M. Mutschmann, T. Hasso, M. Pelster, Journal of Business Ethics (n.d.)."},"year":"2021","publication_status":"accepted","quality_controlled":"1"},{"department":[{"_id":"187"}],"user_id":"68607","_id":"29057","language":[{"iso":"ger"}],"type":"working_paper","status":"public","date_created":"2021-12-20T09:24:50Z","author":[{"full_name":"Eberbach, Jelena","last_name":"Eberbach","first_name":"Jelena"},{"id":"530","full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","first_name":"Caren"},{"last_name":"Uhrig-Homburg","full_name":"Uhrig-Homburg, Marliese","first_name":"Marliese"}],"publisher":"Working Paper","oa":"1","date_updated":"2022-01-06T06:58:44Z","main_file_link":[{"open_access":"1","url":"https://derivate.fbv.kit.edu/download/Eberbach_Sureth-Sloane_Uhrig-Homburg_2021.pdf"}],"title":"Option Implied Tax Rate Expectations","publication_status":"published","citation":{"apa":"Eberbach, J., Sureth-Sloane, C., &#38; Uhrig-Homburg, M. (2021). <i>Option Implied Tax Rate Expectations</i>. Working Paper.","mla":"Eberbach, Jelena, et al. <i>Option Implied Tax Rate Expectations</i>. Working Paper, 2021.","short":"J. Eberbach, C. Sureth-Sloane, M. Uhrig-Homburg, Option Implied Tax Rate Expectations, Working Paper, 2021.","bibtex":"@book{Eberbach_Sureth-Sloane_Uhrig-Homburg_2021, title={Option Implied Tax Rate Expectations}, publisher={Working Paper}, author={Eberbach, Jelena and Sureth-Sloane, Caren and Uhrig-Homburg, Marliese}, year={2021} }","ama":"Eberbach J, Sureth-Sloane C, Uhrig-Homburg M. <i>Option Implied Tax Rate Expectations</i>. Working Paper; 2021.","chicago":"Eberbach, Jelena, Caren Sureth-Sloane, and Marliese Uhrig-Homburg. <i>Option Implied Tax Rate Expectations</i>. Working Paper, 2021.","ieee":"J. Eberbach, C. Sureth-Sloane, and M. Uhrig-Homburg, <i>Option Implied Tax Rate Expectations</i>. Working Paper, 2021."},"year":"2021"}]