[{"_id":"29313","department":[{"_id":"186"},{"_id":"19"}],"user_id":"21810","keyword":["event study","international relations","protectionism","strategic trade policy","tariffs","trade conflict"],"language":[{"iso":"eng"}],"type":"working_paper","abstract":[{"text":"Employing a unique sample of 2,849 tariff imposition announcements by and against the United States (U.S.) over the period from 2018 to 2019, this study analyzes the impact of recent tariff announcements on share prices from 859 U.S. companies. We provide evidence for negative (cumulative) average abnormal stock returns due to tariff announcements during a symmetric three-day event window. We suggest that stock market investors expect adverse impacts of tariff impositions, e.g. a decrease in the companies’ future cash flows and a threat of retaliation. The negative wealth effects are observed irrespective of whether the Trump administration announces safeguard tariffs to protect domestic firms or a retaliation is declared by foreign countries. Moreover, building several subsamples, we find that the adverse impact is mostly driven by announcements involving China and is associated with a variety of sector, tariff, trade and firm characteristics. ","lang":"eng"}],"status":"public","date_updated":"2024-04-17T13:35:20Z","date_created":"2022-01-13T11:06:25Z","author":[{"first_name":"Sascha Tobias","last_name":"Wengerek","full_name":"Wengerek, Sascha Tobias"},{"first_name":"André","last_name":"Uhde","orcid":"https://orcid.org/0000-0002-8058-8857","id":"36049","full_name":"Uhde, André"}],"title":"Share Price Reactions to Tariff Imposition Announcements in the Trump Era – an Event Study of the Trade Conflict","year":"2021","jel":["F14","F18","F23","F51"],"citation":{"apa":"Wengerek, S. T., &#38; Uhde, A. (2021). <i>Share Price Reactions to Tariff Imposition Announcements in the Trump Era – an Event Study of the Trade Conflict</i>.","mla":"Wengerek, Sascha Tobias, and André Uhde. <i>Share Price Reactions to Tariff Imposition Announcements in the Trump Era – an Event Study of the Trade Conflict</i>. 2021.","bibtex":"@book{Wengerek_Uhde_2021, title={Share Price Reactions to Tariff Imposition Announcements in the Trump Era – an Event Study of the Trade Conflict}, author={Wengerek, Sascha Tobias and Uhde, André}, year={2021} }","short":"S.T. Wengerek, A. Uhde, Share Price Reactions to Tariff Imposition Announcements in the Trump Era – an Event Study of the Trade Conflict, 2021.","ieee":"S. T. Wengerek and A. Uhde, <i>Share Price Reactions to Tariff Imposition Announcements in the Trump Era – an Event Study of the Trade Conflict</i>. 2021.","chicago":"Wengerek, Sascha Tobias, and André Uhde. <i>Share Price Reactions to Tariff Imposition Announcements in the Trump Era – an Event Study of the Trade Conflict</i>, 2021.","ama":"Wengerek ST, Uhde A. <i>Share Price Reactions to Tariff Imposition Announcements in the Trump Era – an Event Study of the Trade Conflict</i>.; 2021."}},{"date_updated":"2024-04-17T13:35:29Z","date_created":"2022-01-13T11:15:12Z","author":[{"first_name":"Benjamin","last_name":"Hippert","full_name":"Hippert, Benjamin"},{"first_name":"André","last_name":"Uhde","orcid":"https://orcid.org/0000-0002-8058-8857","full_name":"Uhde, André","id":"36049"}],"title":"CDS investors’ risk perceptions of M&A announcements","year":"2021","citation":{"chicago":"Hippert, Benjamin, and André Uhde. <i>CDS Investors’ Risk Perceptions of M&#38;A Announcements</i>, 2021.","ieee":"B. Hippert and A. Uhde, <i>CDS investors’ risk perceptions of M&#38;A announcements</i>. 2021.","ama":"Hippert B, Uhde A. <i>CDS Investors’ Risk Perceptions of M&#38;A Announcements</i>.; 2021.","mla":"Hippert, Benjamin, and André Uhde. <i>CDS Investors’ Risk Perceptions of M&#38;A Announcements</i>. 2021.","bibtex":"@book{Hippert_Uhde_2021, title={CDS investors’ risk perceptions of M&#38;A announcements}, author={Hippert, Benjamin and Uhde, André}, year={2021} }","short":"B. Hippert, A. Uhde, CDS Investors’ Risk Perceptions of M&#38;A Announcements, 2021.","apa":"Hippert, B., &#38; Uhde, A. (2021). <i>CDS investors’ risk perceptions of M&#38;A announcements</i>."},"_id":"29315","user_id":"21810","department":[{"_id":"186"},{"_id":"19"}],"language":[{"iso":"eng"}],"type":"working_paper","abstract":[{"text":"We merge a sample of 492 merger and acquisition (M&A) announcements from 284 acquiring firms across North America and Europe with data from 5-year single-name credit default swaps (CDSs) that are written on stock-listed acquiring firms between 2005 and 2018. Subsequently, we empirically analyze the CDS investors’ risk perception of M&A announcements using event study methodologies. As a baseline finding, we provide evidence for significantly positive cumulative average abnormal CDS spread changes suggesting that CDS investors perceive an increase in the acquiring firms’ credit risk exposures due to M&A announcements. Our baseline finding holds under several robustness checks, especially when controlling for the robustness of the empirical design as well as regional and sectoral differences. Moreover, results from a large variety of sensitivity analyses including deal and firm characteristics provide a deeper insight into the driving factors of CDS investors’ risk perceptions of M&A announcements.","lang":"eng"}],"status":"public"},{"keyword":["European Banking","Non-performing Loans","Risk Allocation","Securitization"],"language":[{"iso":"eng"}],"_id":"29316","department":[{"_id":"186"}],"user_id":"36049","abstract":[{"lang":"eng","text":"Employing a unique and hand-collected dataset of securitization transactions by European banks, this paper analyzes the relationship between true sale loan securitization and the issuing banks’ non-performing loans to total assets ratios (NPLRs). We provide evidence for an NPLR-reducing effect during the boom phase of securitizations suggesting that banks (partly) securitized NPLs as the most risky junior tranche. In contrast, we find the reverse effect during the crises period indicating that issuing banks demonstrated `skin in the game'. A variety of sensitivity analyses provides further important implications for the vital debate on reducing NPL exposures and regulating securitization markets."}],"status":"public","type":"working_paper","title":"Risk allocation through securitization - Evidence from non-performing loans","date_updated":"2024-04-17T13:36:05Z","date_created":"2022-01-13T11:19:28Z","author":[{"full_name":"Hippert, Benjamin","last_name":"Hippert","first_name":"Benjamin"},{"first_name":"André","last_name":"Uhde","orcid":"https://orcid.org/0000-0002-8058-8857","id":"36049","full_name":"Uhde, André"},{"last_name":"Wengerek","full_name":"Wengerek, Sascha Tobias","first_name":"Sascha Tobias"}],"year":"2021","citation":{"mla":"Hippert, Benjamin, et al. <i>Risk Allocation through Securitization - Evidence from Non-Performing Loans</i>. 2021.","short":"B. Hippert, A. Uhde, S.T. Wengerek, Risk Allocation through Securitization - Evidence from Non-Performing Loans, 2021.","bibtex":"@book{Hippert_Uhde_Wengerek_2021, title={Risk allocation through securitization - Evidence from non-performing loans}, author={Hippert, Benjamin and Uhde, André and Wengerek, Sascha Tobias}, year={2021} }","apa":"Hippert, B., Uhde, A., &#38; Wengerek, S. T. (2021). <i>Risk allocation through securitization - Evidence from non-performing loans</i>.","ama":"Hippert B, Uhde A, Wengerek ST. <i>Risk Allocation through Securitization - Evidence from Non-Performing Loans</i>.; 2021.","ieee":"B. Hippert, A. Uhde, and S. T. Wengerek, <i>Risk allocation through securitization - Evidence from non-performing loans</i>. 2021.","chicago":"Hippert, Benjamin, André Uhde, and Sascha Tobias Wengerek. <i>Risk Allocation through Securitization - Evidence from Non-Performing Loans</i>, 2021."},"jel":["G21","G28","G32"]},{"year":"2021","citation":{"apa":"Fochmann, M., Heile, V., Huber, H.-P., Maiterth, R., &#38; Sureth-Sloane, C. (2021). <i>Tax Burden on German Companies – Income Tax Burden and Administrative Costs</i>. <a href=\"https://doi.org/10.52569/NCAI8648\">https://doi.org/10.52569/NCAI8648</a>","mla":"Fochmann, Martin, et al. <i>Tax Burden on German Companies – Income Tax Burden and Administrative Costs</i>. 2021, doi:<a href=\"https://doi.org/10.52569/NCAI8648\">10.52569/NCAI8648</a>.","short":"M. Fochmann, V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Tax Burden on German Companies – Income Tax Burden and Administrative Costs, 2021.","bibtex":"@book{Fochmann_Heile_Huber_Maiterth_Sureth-Sloane_2021, series={TRR 266 Accounting for Transparency}, title={Tax Burden on German Companies – Income Tax Burden and Administrative Costs}, DOI={<a href=\"https://doi.org/10.52569/NCAI8648\">10.52569/NCAI8648</a>}, author={Fochmann, Martin and Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2021}, collection={TRR 266 Accounting for Transparency} }","ama":"Fochmann M, Heile V, Huber H-P, Maiterth R, Sureth-Sloane C. <i>Tax Burden on German Companies – Income Tax Burden and Administrative Costs</i>.; 2021. doi:<a href=\"https://doi.org/10.52569/NCAI8648\">10.52569/NCAI8648</a>","chicago":"Fochmann, Martin, Vanessa Heile, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. <i>Tax Burden on German Companies – Income Tax Burden and Administrative Costs</i>. TRR 266 Accounting for Transparency, 2021. <a href=\"https://doi.org/10.52569/NCAI8648\">https://doi.org/10.52569/NCAI8648</a>.","ieee":"M. Fochmann, V. Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, <i>Tax Burden on German Companies – Income Tax Burden and Administrative Costs</i>. 2021."},"date_updated":"2024-04-22T08:53:31Z","date_created":"2023-11-28T12:19:31Z","author":[{"last_name":"Fochmann","full_name":"Fochmann, Martin","first_name":"Martin"},{"last_name":"Heile","full_name":"Heile, Vanessa","id":"83380","first_name":"Vanessa"},{"last_name":"Huber","full_name":"Huber, Hans-Peter","first_name":"Hans-Peter"},{"last_name":"Maiterth","full_name":"Maiterth, Ralf","first_name":"Ralf"},{"orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","id":"530","full_name":"Sureth-Sloane, Caren","first_name":"Caren"}],"title":"Tax Burden on German Companies – Income Tax Burden and Administrative Costs","doi":"10.52569/NCAI8648","type":"report","status":"public","_id":"49277","user_id":"74000","series_title":"TRR 266 Accounting for Transparency","department":[{"_id":"187"}],"language":[{"iso":"eng"}]},{"user_id":"52061","department":[{"_id":"193"}],"_id":"37396","language":[{"iso":"eng"}],"type":"dissertation","status":"public","author":[{"last_name":"Fiedler","full_name":"Fiedler, Moritz","first_name":"Moritz"}],"supervisor":[{"first_name":"Stefan","full_name":"Betz, Stefan","last_name":"Betz"}],"date_created":"2023-01-18T13:16:31Z","date_updated":"2023-01-18T13:16:33Z","publisher":"Dr. Kovac","title":"Development of a Strategic Controlling Concept","citation":{"chicago":"Fiedler, Moritz. <i>Development of a Strategic Controlling Concept</i>. Hamburg: Dr. Kovac, 2021.","ieee":"M. Fiedler, <i>Development of a Strategic Controlling Concept</i>. Hamburg: Dr. Kovac, 2021.","ama":"Fiedler M. <i>Development of a Strategic Controlling Concept</i>. Dr. Kovac; 2021.","mla":"Fiedler, Moritz. <i>Development of a Strategic Controlling Concept</i>. Dr. Kovac, 2021.","short":"M. Fiedler, Development of a Strategic Controlling Concept, Dr. Kovac, Hamburg, 2021.","bibtex":"@book{Fiedler_2021, place={Hamburg}, title={Development of a Strategic Controlling Concept}, publisher={Dr. Kovac}, author={Fiedler, Moritz}, year={2021} }","apa":"Fiedler, M. (2021). <i>Development of a Strategic Controlling Concept</i>. Dr. Kovac."},"place":"Hamburg","year":"2021"},{"_id":"37136","department":[{"_id":"635"},{"_id":"186"},{"_id":"551"}],"user_id":"88603","keyword":["private firms","voluntary audit","cost of debt","self‐selection bias","risk"],"language":[{"iso":"eng"}],"type":"working_paper","abstract":[{"lang":"eng","text":"This study examines the relation between voluntary audit and the cost of debt in private firms. We use a sample of 4,058 small private firms operating in the period 2006‐2017 that are not subject to mandatory audits. Firms decide for a voluntary audit of financial statements either because the economic setting in which they operate effectively forces them to do so (e.g., ownership complexity, export‐oriented supply chain, subsidiary status) or because firm fundamentals and/or financial reporting practices limit their access to financial debt, both reflected in earnings quality. We use these factors to model the decision for voluntary audit. In the outcome analyses, we find robust evidence that voluntary audits are associated with higher, rather than lower, interest rate by up to 3.0 percentage points. This effect is present regardless of the perceived audit quality (Big‐4 vs. non‐Big‐4), but is stronger for non‐Big‐4 audits where auditees have a stronger position relative to auditors. Audited firms’ earnings are less informative about future operating performance relative to unaudited counterparts. We conclude that voluntary audits facilitate access to financial debt for firms with higher risk that may otherwise have no access to this form of financing. The price paid is reflected in higher interest rates charged to firms with voluntary audits – firms with higher information and/or fundamental risk."}],"status":"public","date_updated":"2023-01-18T13:40:40Z","author":[{"full_name":"Ichev, Riste","last_name":"Ichev","first_name":"Riste"},{"last_name":"Koren","full_name":"Koren, Jernej","first_name":"Jernej"},{"last_name":"Kosi","id":"54068","full_name":"Kosi, Urska","first_name":"Urska"},{"first_name":"Katarina","full_name":"Sitar Sustar, Katarina","last_name":"Sitar Sustar"},{"first_name":"Aljosa","last_name":"Valentincic","full_name":"Valentincic, Aljosa"}],"date_created":"2023-01-17T15:03:08Z","title":"Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk","main_file_link":[{"url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3853927"}],"year":"2021","citation":{"apa":"Ichev, R., Koren, J., Kosi, U., Sitar Sustar, K., &#38; Valentincic, A. (2021). <i>Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk</i>.","mla":"Ichev, Riste, et al. <i>Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk</i>. 2021.","bibtex":"@book{Ichev_Koren_Kosi_Sitar Sustar_Valentincic_2021, title={Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk}, author={Ichev, Riste and Koren, Jernej and Kosi, Urska and Sitar Sustar, Katarina and Valentincic, Aljosa}, year={2021} }","short":"R. Ichev, J. Koren, U. Kosi, K. Sitar Sustar, A. Valentincic, Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk, 2021.","ama":"Ichev R, Koren J, Kosi U, Sitar Sustar K, Valentincic A. <i>Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk</i>.; 2021.","ieee":"R. Ichev, J. Koren, U. Kosi, K. Sitar Sustar, and A. Valentincic, <i>Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk</i>. 2021.","chicago":"Ichev, Riste, Jernej Koren, Urska Kosi, Katarina Sitar Sustar, and Aljosa Valentincic. <i>Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk</i>, 2021."}},{"citation":{"mla":"Ortmann, Regina, et al. <i>COVID-19 Reporting and Willingness to Pay for Leisure Activities</i>. 2021.","short":"R. Ortmann, S. Warkulat, S. Krull, N. Klocke, M. Pelster, COVID-19 Reporting and Willingness to Pay for Leisure Activities, 2021.","bibtex":"@book{Ortmann_Warkulat_Krull_Klocke_Pelster_2021, series={Working Paper in Covid Economics: Vetted and REal-Time Papers}, title={COVID-19 Reporting and Willingness to Pay for Leisure Activities}, volume={83}, author={Ortmann, Regina and Warkulat, Sonja and Krull, Sebastian and Klocke, Nina and Pelster, Matthias}, year={2021}, collection={Working Paper in Covid Economics: Vetted and REal-Time Papers} }","apa":"Ortmann, R., Warkulat, S., Krull, S., Klocke, N., &#38; Pelster, M. (2021). <i>COVID-19 Reporting and Willingness to Pay for Leisure Activities</i> (Vol. 83).","chicago":"Ortmann, Regina, Sonja Warkulat, Sebastian Krull, Nina Klocke, and Matthias Pelster. <i>COVID-19 Reporting and Willingness to Pay for Leisure Activities</i>. Vol. 83. Working Paper in Covid Economics: Vetted and REal-Time Papers, 2021.","ieee":"R. Ortmann, S. Warkulat, S. Krull, N. Klocke, and M. Pelster, <i>COVID-19 Reporting and Willingness to Pay for Leisure Activities</i>, vol. 83. 2021.","ama":"Ortmann R, Warkulat S, Krull S, Klocke N, Pelster M. <i>COVID-19 Reporting and Willingness to Pay for Leisure Activities</i>. Vol 83.; 2021."},"intvolume":"        83","year":"2021","author":[{"full_name":"Ortmann, Regina","id":"10020","last_name":"Ortmann","first_name":"Regina"},{"first_name":"Sonja","last_name":"Warkulat","id":"67243","full_name":"Warkulat, Sonja"},{"first_name":"Sebastian","full_name":"Krull, Sebastian","id":"84497","last_name":"Krull"},{"first_name":"Nina","full_name":"Klocke, Nina","id":"51025","last_name":"Klocke"},{"last_name":"Pelster","orcid":" https://orcid.org/0000-0001-5740-2420","id":"67265","full_name":"Pelster, Matthias","first_name":"Matthias"}],"date_created":"2023-01-31T13:05:49Z","volume":83,"date_updated":"2023-01-31T13:05:56Z","title":"COVID-19 Reporting and Willingness to Pay for Leisure Activities","type":"working_paper","status":"public","series_title":"Working Paper in Covid Economics: Vetted and REal-Time Papers","user_id":"21222","department":[{"_id":"590"}],"_id":"41197","language":[{"iso":"eng"}]},{"title":"Real effects of an international tax reform for MNEs","author":[{"first_name":"Regina","id":"10020","full_name":"Ortmann, Regina","last_name":"Ortmann"},{"full_name":"Simons, Dirk","last_name":"Simons","first_name":"Dirk"},{"full_name":"Voeller, Dennis","last_name":"Voeller","first_name":"Dennis"}],"date_created":"2023-01-31T12:41:01Z","volume":64,"date_updated":"2023-01-31T13:44:56Z","citation":{"apa":"Ortmann, R., Simons, D., &#38; Voeller, D. (2021). <i>Real effects of an international tax reform for MNEs</i> (Vol. 64).","short":"R. Ortmann, D. Simons, D. Voeller, Real Effects of an International Tax Reform for MNEs, 2021.","bibtex":"@book{Ortmann_Simons_Voeller_2021, series={TRR 266 Working Paper Series}, title={Real effects of an international tax reform for MNEs}, volume={64}, author={Ortmann, Regina and Simons, Dirk and Voeller, Dennis}, year={2021}, collection={TRR 266 Working Paper Series} }","mla":"Ortmann, Regina, et al. <i>Real Effects of an International Tax Reform for MNEs</i>. 2021.","ama":"Ortmann R, Simons D, Voeller D. <i>Real Effects of an International Tax Reform for MNEs</i>. Vol 64.; 2021.","chicago":"Ortmann, Regina, Dirk Simons, and Dennis Voeller. <i>Real Effects of an International Tax Reform for MNEs</i>. Vol. 64. TRR 266 Working Paper Series, 2021.","ieee":"R. Ortmann, D. Simons, and D. Voeller, <i>Real effects of an international tax reform for MNEs</i>, vol. 64. 2021."},"intvolume":"        64","year":"2021","language":[{"iso":"eng"}],"series_title":"TRR 266 Working Paper Series","user_id":"21222","department":[{"_id":"590"}],"_id":"41184","status":"public","type":"working_paper"},{"volume":6,"author":[{"last_name":"Dyck","full_name":"Dyck, Daniel","id":"83379","first_name":"Daniel"}],"date_created":"2023-07-13T12:11:08Z","date_updated":"2023-07-13T12:11:13Z","title":"Der Einfluss der Besteuerung auf Managementanreize und die Nutzung von Bonusbanken","issue":"1","quality_controlled":"1","intvolume":"         6","page":"100-148","citation":{"ieee":"D. Dyck, “Der Einfluss der Besteuerung auf Managementanreize und die Nutzung von Bonusbanken,” <i>Junior Management Science</i>, vol. 6, no. 1, pp. 100–148, 2021.","chicago":"Dyck, Daniel. “Der Einfluss der Besteuerung auf Managementanreize und die Nutzung von Bonusbanken.” <i>Junior Management Science</i> 6, no. 1 (2021): 100–148.","ama":"Dyck D. Der Einfluss der Besteuerung auf Managementanreize und die Nutzung von Bonusbanken. <i>Junior Management Science</i>. 2021;6(1):100-148.","apa":"Dyck, D. (2021). Der Einfluss der Besteuerung auf Managementanreize und die Nutzung von Bonusbanken. <i>Junior Management Science</i>, <i>6</i>(1), 100–148.","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} }","short":"D. Dyck, Junior Management Science 6 (2021) 100–148.","mla":"Dyck, Daniel. “Der Einfluss der Besteuerung auf Managementanreize und die Nutzung von Bonusbanken.” <i>Junior Management Science</i>, vol. 6, no. 1, 2021, pp. 100–48."},"year":"2021","department":[{"_id":"187"}],"user_id":"68544","_id":"46049","language":[{"iso":"ger"}],"publication":"Junior Management Science","type":"journal_article","status":"public"},{"type":"journal_article","publication":"iStR","status":"public","user_id":"83776","department":[{"_id":"635"},{"_id":"189"}],"_id":"36077","language":[{"iso":"eng"}],"citation":{"bibtex":"@article{Hoppe_Müller_Wittek_Weinrich_2021, title={Eine ökonomische Einordnung des öffentlichen Country-by-Country Reporting in der EU}, journal={iStR}, author={Hoppe, Thomas and Müller, Jens and Wittek, Katharina and Weinrich, Arndt}, year={2021} }","mla":"Hoppe, Thomas, et al. “Eine Ökonomische Einordnung Des Öffentlichen Country-by-Country Reporting in Der EU.” <i>IStR</i>, 2021.","short":"T. Hoppe, J. Müller, K. Wittek, A. Weinrich, IStR (2021).","apa":"Hoppe, T., Müller, J., Wittek, K., &#38; Weinrich, A. (2021). Eine ökonomische Einordnung des öffentlichen Country-by-Country Reporting in der EU. <i>IStR</i>.","ama":"Hoppe T, Müller J, Wittek K, Weinrich A. Eine ökonomische Einordnung des öffentlichen Country-by-Country Reporting in der EU. <i>iStR</i>. Published online 2021.","ieee":"T. Hoppe, J. Müller, K. Wittek, and A. Weinrich, “Eine ökonomische Einordnung des öffentlichen Country-by-Country Reporting in der EU,” <i>iStR</i>, 2021.","chicago":"Hoppe, Thomas, Jens Müller, Katharina Wittek, and Arndt Weinrich. “Eine Ökonomische Einordnung Des Öffentlichen Country-by-Country Reporting in Der EU.” <i>IStR</i>, 2021."},"year":"2021","author":[{"full_name":"Hoppe, Thomas","id":"22671","last_name":"Hoppe","first_name":"Thomas"},{"first_name":"Jens","last_name":"Müller","id":"1245","full_name":"Müller, Jens"},{"first_name":"Katharina","last_name":"Wittek","id":"69169","full_name":"Wittek, Katharina"},{"first_name":"Arndt","id":"72091","full_name":"Weinrich, Arndt","orcid":"0000-0002-3983-0269","last_name":"Weinrich"}],"date_created":"2023-01-11T12:07:19Z","date_updated":"2026-02-04T07:12:03Z","title":"Eine ökonomische Einordnung des öffentlichen Country-by-Country Reporting in der EU"},{"title":"Georg Giersberg: die Stimme für die BWL","author":[{"first_name":"Stefan","full_name":"Asenkerschbaumer, Stefan","last_name":"Asenkerschbaumer"},{"first_name":"Hans-Ulrich","last_name":"Buhl","full_name":"Buhl, Hans-Ulrich"},{"first_name":"Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","id":"530","full_name":"Sureth-Sloane, Caren"},{"full_name":"Weißenberger, Barbara E.","last_name":"Weißenberger","first_name":"Barbara E."}],"date_created":"2023-07-04T09:18:23Z","date_updated":"2026-02-23T16:30:04Z","citation":{"chicago":"Asenkerschbaumer, Stefan, Hans-Ulrich Buhl, Caren Sureth-Sloane, and Barbara E. Weißenberger. “Georg Giersberg: die Stimme für die BWL.” <i>Frankfurter Allgemeine Zeitung</i>, 2021.","ieee":"S. Asenkerschbaumer, H.-U. Buhl, C. Sureth-Sloane, and B. E. Weißenberger, “Georg Giersberg: die Stimme für die BWL,” <i>Frankfurter Allgemeine Zeitung</i>, no. 101, 2021.","ama":"Asenkerschbaumer S, Buhl H-U, Sureth-Sloane C, Weißenberger BE. Georg Giersberg: die Stimme für die BWL. <i>Frankfurter Allgemeine Zeitung</i>. 2021.","apa":"Asenkerschbaumer, S., Buhl, H.-U., Sureth-Sloane, C., &#38; Weißenberger, B. E. (2021). Georg Giersberg: die Stimme für die BWL. <i>Frankfurter Allgemeine Zeitung</i>, <i>101</i>.","bibtex":"@article{Asenkerschbaumer_Buhl_Sureth-Sloane_Weißenberger_2021, title={Georg Giersberg: die Stimme für die BWL}, number={101}, journal={Frankfurter Allgemeine Zeitung}, author={Asenkerschbaumer, Stefan and Buhl, Hans-Ulrich and Sureth-Sloane, Caren and Weißenberger, Barbara E.}, year={2021} }","short":"S. Asenkerschbaumer, H.-U. Buhl, C. Sureth-Sloane, B.E. Weißenberger, Frankfurter Allgemeine Zeitung (2021).","mla":"Asenkerschbaumer, Stefan, et al. “Georg Giersberg: die Stimme für die BWL.” <i>Frankfurter Allgemeine Zeitung</i>, no. 101, 2021."},"page":"20","year":"2021","issue":"101","language":[{"iso":"ger"}],"user_id":"14972","department":[{"_id":"187"}],"publication_date":"2021-03-31","_id":"45855","status":"public","type":"newspaper_article","publication":"Frankfurter Allgemeine Zeitung"},{"citation":{"short":"S. Asenkerschbaumer, C. Sureth-Sloane, Schmalenbach IMPULSE 1 (2021) 1–2.","mla":"Asenkerschbaumer, Stefan, and Caren Sureth-Sloane. “Editorial: Schmalenbach IMPULSE: Will etwas in Bewegung setzen.” <i>Schmalenbach IMPULSE</i>, vol. 1, no. 1, 2021, pp. 1–2.","bibtex":"@article{Asenkerschbaumer_Sureth-Sloane_2021, title={Editorial: Schmalenbach IMPULSE: Will etwas in Bewegung setzen}, volume={1}, number={1}, journal={Schmalenbach IMPULSE}, author={Asenkerschbaumer, Stefan and Sureth-Sloane, Caren}, year={2021}, pages={1–2} }","apa":"Asenkerschbaumer, S., &#38; Sureth-Sloane, C. (2021). Editorial: Schmalenbach IMPULSE: Will etwas in Bewegung setzen. <i>Schmalenbach IMPULSE</i>, <i>1</i>(1), 1–2.","ieee":"S. Asenkerschbaumer and C. Sureth-Sloane, “Editorial: Schmalenbach IMPULSE: Will etwas in Bewegung setzen,” <i>Schmalenbach IMPULSE</i>, vol. 1, no. 1, pp. 1–2, 2021.","chicago":"Asenkerschbaumer, Stefan, and Caren Sureth-Sloane. “Editorial: Schmalenbach IMPULSE: Will etwas in Bewegung setzen.” <i>Schmalenbach IMPULSE</i> 1, no. 1 (2021): 1–2.","ama":"Asenkerschbaumer S, Sureth-Sloane C. Editorial: Schmalenbach IMPULSE: Will etwas in Bewegung setzen. <i>Schmalenbach IMPULSE</i>. 2021;1(1):1-2."},"page":"1-2","intvolume":"         1","year":"2021","issue":"1","main_file_link":[{"open_access":"1"}],"title":"Editorial: Schmalenbach IMPULSE: Will etwas in Bewegung setzen","author":[{"first_name":"Stefan","full_name":"Asenkerschbaumer, Stefan","last_name":"Asenkerschbaumer"},{"full_name":"Sureth-Sloane, Caren","id":"530","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","first_name":"Caren"}],"date_created":"2023-07-13T12:18:03Z","volume":1,"oa":"1","date_updated":"2024-12-07T14:21:05Z","status":"public","type":"journal_article","publication":"Schmalenbach IMPULSE","language":[{"iso":"ger"}],"user_id":"530","department":[{"_id":"187"}],"_id":"46051"},{"publication_status":"published","issue":"3","year":"2021","intvolume":"        59","page":"182-190","citation":{"ieee":"T. Bornemann, A. Schipp, and C. Sureth-Sloane, “Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung,” <i>Deutsches Steuerrecht</i>, vol. 59, no. 3, pp. 182–190, 2021.","chicago":"Bornemann, Tobias, Adrian Schipp, and Caren Sureth-Sloane. “Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung.” <i>Deutsches Steuerrecht</i> 59, no. 3 (2021): 182–90.","ama":"Bornemann T, Schipp A, Sureth-Sloane C. Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung. <i>Deutsches Steuerrecht</i>. 2021;59(3):182-190.","apa":"Bornemann, T., Schipp, A., &#38; Sureth-Sloane, C. (2021). Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung. <i>Deutsches Steuerrecht</i>, <i>59</i>(3), 182–190.","short":"T. Bornemann, A. Schipp, C. Sureth-Sloane, Deutsches Steuerrecht 59 (2021) 182–190.","mla":"Bornemann, Tobias, et al. “Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung.” <i>Deutsches Steuerrecht</i>, vol. 59, no. 3, 2021, pp. 182–90.","bibtex":"@article{Bornemann_Schipp_Sureth-Sloane_2021, title={Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung}, volume={59}, number={3}, journal={Deutsches Steuerrecht}, author={Bornemann, Tobias and Schipp, Adrian and Sureth-Sloane, Caren}, year={2021}, pages={182–190} }"},"date_updated":"2025-12-02T08:41:50Z","volume":59,"author":[{"first_name":"Tobias","id":"88419","full_name":"Bornemann, Tobias","orcid":"0000-0003-4299-0551","last_name":"Bornemann"},{"first_name":"Adrian","id":"44288","full_name":"Schipp, Adrian","last_name":"Schipp"},{"first_name":"Caren","id":"530","full_name":"Sureth-Sloane, Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane"}],"date_created":"2021-03-09T07:41:54Z","title":"Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung","publication":"Deutsches Steuerrecht","type":"journal_article","status":"public","_id":"21401","department":[{"_id":"187"}],"user_id":"96670","language":[{"iso":"ger"}]},{"language":[{"iso":"eng"}],"_id":"19895","department":[{"_id":"186"},{"_id":"578"}],"user_id":"67265","status":"public","publication":"Journal of Economic Behavior & Organization","type":"journal_article","title":"Social interactions and asset pricing bubbles","doi":"10.1016/j.jebo.2020.09.020","date_updated":"2022-01-06T06:54:14Z","volume":179,"author":[{"last_name":"Steiger","full_name":"Steiger, Sören","first_name":"Sören"},{"first_name":"Matthias","orcid":" https://orcid.org/0000-0001-5740-2420","last_name":"Pelster","full_name":"Pelster, Matthias","id":"67265"}],"date_created":"2020-10-06T06:17:16Z","year":"2020","page":"503-522","intvolume":"       179","citation":{"ama":"Steiger S, Pelster M. Social interactions and asset pricing bubbles. <i>Journal of Economic Behavior &#38; Organization</i>. 2020;179:503-522. doi:<a href=\"https://doi.org/10.1016/j.jebo.2020.09.020\">10.1016/j.jebo.2020.09.020</a>","ieee":"S. Steiger and M. Pelster, “Social interactions and asset pricing bubbles,” <i>Journal of Economic Behavior &#38; Organization</i>, vol. 179, pp. 503–522, 2020.","chicago":"Steiger, Sören, and Matthias Pelster. “Social Interactions and Asset Pricing Bubbles.” <i>Journal of Economic Behavior &#38; Organization</i> 179 (2020): 503–22. <a href=\"https://doi.org/10.1016/j.jebo.2020.09.020\">https://doi.org/10.1016/j.jebo.2020.09.020</a>.","bibtex":"@article{Steiger_Pelster_2020, title={Social interactions and asset pricing bubbles}, volume={179}, DOI={<a href=\"https://doi.org/10.1016/j.jebo.2020.09.020\">10.1016/j.jebo.2020.09.020</a>}, journal={Journal of Economic Behavior &#38; Organization}, author={Steiger, Sören and Pelster, Matthias}, year={2020}, pages={503–522} }","mla":"Steiger, Sören, and Matthias Pelster. “Social Interactions and Asset Pricing Bubbles.” <i>Journal of Economic Behavior &#38; Organization</i>, vol. 179, 2020, pp. 503–22, doi:<a href=\"https://doi.org/10.1016/j.jebo.2020.09.020\">10.1016/j.jebo.2020.09.020</a>.","short":"S. Steiger, M. Pelster, Journal of Economic Behavior &#38; Organization 179 (2020) 503–522.","apa":"Steiger, S., &#38; Pelster, M. (2020). Social interactions and asset pricing bubbles. <i>Journal of Economic Behavior &#38; Organization</i>, <i>179</i>, 503–522. <a href=\"https://doi.org/10.1016/j.jebo.2020.09.020\">https://doi.org/10.1016/j.jebo.2020.09.020</a>"},"publication_identifier":{"issn":["0167-2681"]},"publication_status":"published"},{"main_file_link":[{"url":"https://research.owlit.de/document/f8b7cc3d-e39d-32e9-887f-0e79b55578cd"}],"title":"Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung","volume":18,"author":[{"full_name":"Binder, Sebastian","last_name":"Binder","first_name":"Sebastian"},{"last_name":"Lorenz","full_name":"Lorenz, Johannes","first_name":"Johannes"}],"date_created":"2021-03-09T07:51:04Z","date_updated":"2022-01-06T06:54:59Z","page":"98-104","intvolume":"        18","citation":{"short":"S. Binder, J. Lorenz, Der Konzern 18 (2020) 98–104.","mla":"Binder, Sebastian, and Johannes Lorenz. “Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung.” <i>Der Konzern</i>, vol. 18, no. 3, 2020, pp. 98–104.","bibtex":"@article{Binder_Lorenz_2020, title={Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung}, volume={18}, number={3}, journal={Der Konzern}, author={Binder, Sebastian and Lorenz, Johannes}, year={2020}, pages={98–104} }","apa":"Binder, S., &#38; Lorenz, J. (2020). Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung. <i>Der Konzern</i>, <i>18</i>(3), 98–104.","chicago":"Binder, Sebastian, and Johannes Lorenz. “Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung.” <i>Der Konzern</i> 18, no. 3 (2020): 98–104.","ieee":"S. Binder and J. Lorenz, “Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung,” <i>Der Konzern</i>, vol. 18, no. 3, pp. 98–104, 2020.","ama":"Binder S, Lorenz J. Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung. <i>Der Konzern</i>. 2020;18(3):98-104."},"year":"2020","issue":"3","language":[{"iso":"ger"}],"department":[{"_id":"187"}],"user_id":"68607","_id":"21403","status":"public","abstract":[{"lang":"ger","text":"Es werden die Anwendungsvoraussetzungen des § 6a GrEStG unter Berücksichtigung der jüngsten BFH-Rspr. dargestellt und ein tabellarischer Überblick über die einzelnen Entscheidungen gegeben. Ausgehend von den Urteilsfällen wird auf die grunderwerbsteuerliche Behandlung von verschiedenen Umwandlungen eingegangen. In einem Ausblick wird der Bezug zum aktuellen Gesetzgebungsverfahren zur Reform der GrESt hergestellt."}],"publication":"Der Konzern","type":"journal_article"},{"language":[{"iso":"eng"}],"user_id":"21222","series_title":"TRR 266 Accounting for Transparency Working Paper Series","department":[{"_id":"187"}],"_id":"21406","status":"public","abstract":[{"lang":"eng","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 127 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."}],"type":"working_paper","main_file_link":[{"open_access":"1","url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3697982"}],"title":"Tax Misperception and Its Effects on Decision Making - a Literature Review","date_created":"2021-03-09T08:12:49Z","author":[{"full_name":"Blaufus, Kay","last_name":"Blaufus","first_name":"Kay"},{"first_name":"Malte","full_name":"Chirvi, Malte","last_name":"Chirvi"},{"first_name":"Hans-Peter","last_name":"Huber","full_name":"Huber, Hans-Peter"},{"full_name":"Maiterth, Ralf","last_name":"Maiterth","first_name":"Ralf"},{"id":"530","full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","first_name":"Caren"}],"volume":"No. 39","oa":"1","date_updated":"2022-01-06T06:54:59Z","citation":{"bibtex":"@book{Blaufus_Chirvi_Huber_Maiterth_Sureth-Sloane_2020, series={TRR 266 Accounting for Transparency Working Paper Series}, title={Tax Misperception and Its Effects on Decision Making - a Literature Review}, volume={No. 39}, author={Blaufus, Kay and Chirvi, Malte and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2020}, collection={TRR 266 Accounting for Transparency Working Paper Series} }","mla":"Blaufus, Kay, et al. <i>Tax Misperception and Its Effects on Decision Making - a Literature Review</i>. Vol. No. 39, 2020.","short":"K. Blaufus, M. Chirvi, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Tax Misperception and Its Effects on Decision Making - a Literature Review, 2020.","apa":"Blaufus, K., Chirvi, M., Huber, H.-P., Maiterth, R., &#38; Sureth-Sloane, C. (2020). <i>Tax Misperception and Its Effects on Decision Making - a Literature Review</i> (Vol. No. 39).","ama":"Blaufus K, Chirvi M, Huber H-P, Maiterth R, Sureth-Sloane C. <i>Tax Misperception and Its Effects on Decision Making - a Literature Review</i>. Vol No. 39.; 2020.","ieee":"K. Blaufus, M. Chirvi, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, <i>Tax Misperception and Its Effects on Decision Making - a Literature Review</i>, vol. No. 39. 2020.","chicago":"Blaufus, Kay, Malte Chirvi, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. <i>Tax Misperception and Its Effects on Decision Making - a Literature Review</i>. Vol. No. 39. TRR 266 Accounting for Transparency Working Paper Series, 2020."},"year":"2020"},{"publisher":"Springer","date_updated":"2022-01-06T06:54:59Z","date_created":"2021-03-09T08:26:38Z","author":[{"last_name":"Diller","full_name":"Diller, Markus","first_name":"Markus"},{"first_name":"Johannes","full_name":"Lorenz, Johannes","last_name":"Lorenz"},{"last_name":"Meier","full_name":"Meier, David","first_name":"David"}],"title":"Tax Avoidance and Social Control","doi":"10.1007/978-3-030-48439-2_77","publication_identifier":{"isbn":["978-3-030-48439-2"]},"year":"2020","citation":{"ama":"Diller M, Lorenz J, Meier D. Tax Avoidance and Social Control. In: Neufeld JS, Buscher U, Lasch R, Möst D, Schönberger J, eds. <i> Operations Research Proceedings 2019</i>. Springer; 2020:633-639. doi:<a href=\"https://doi.org/10.1007/978-3-030-48439-2_77\">10.1007/978-3-030-48439-2_77</a>","ieee":"M. Diller, J. Lorenz, and D. Meier, “Tax Avoidance and Social Control,” in <i> Operations Research Proceedings 2019</i>, J. S. Neufeld, U. Buscher, R. Lasch, D. Möst, and J. Schönberger, Eds. Springer, 2020, pp. 633–639.","chicago":"Diller, Markus, Johannes Lorenz, and David Meier. “Tax Avoidance and Social Control.” In <i> Operations Research Proceedings 2019</i>, edited by Janis S. Neufeld, Udo Buscher, Rainer Lasch, Dominik Möst, and Jörn Schönberger, 633–39. Springer, 2020. <a href=\"https://doi.org/10.1007/978-3-030-48439-2_77\">https://doi.org/10.1007/978-3-030-48439-2_77</a>.","apa":"Diller, M., Lorenz, J., &#38; Meier, D. (2020). Tax Avoidance and Social Control. In J. S. Neufeld, U. Buscher, R. Lasch, D. Möst, &#38; J. Schönberger (Eds.), <i> Operations Research Proceedings 2019</i> (pp. 633–639). Springer. <a href=\"https://doi.org/10.1007/978-3-030-48439-2_77\">https://doi.org/10.1007/978-3-030-48439-2_77</a>","mla":"Diller, Markus, et al. “Tax Avoidance and Social Control.” <i> Operations Research Proceedings 2019</i>, edited by Janis S. Neufeld et al., Springer, 2020, pp. 633–39, doi:<a href=\"https://doi.org/10.1007/978-3-030-48439-2_77\">10.1007/978-3-030-48439-2_77</a>.","bibtex":"@inbook{Diller_Lorenz_Meier_2020, title={Tax Avoidance and Social Control}, DOI={<a href=\"https://doi.org/10.1007/978-3-030-48439-2_77\">10.1007/978-3-030-48439-2_77</a>}, booktitle={ Operations Research Proceedings 2019}, publisher={Springer}, author={Diller, Markus and Lorenz, Johannes and Meier, David}, editor={Neufeld, Janis S. and Buscher, Udo and Lasch, Rainer and Möst, Dominik and Schönberger, JörnEditors}, year={2020}, pages={633–639} }","short":"M. Diller, J. Lorenz, D. Meier, in: J.S. Neufeld, U. Buscher, R. Lasch, D. Möst, J. Schönberger (Eds.),  Operations Research Proceedings 2019, Springer, 2020, pp. 633–639."},"page":"633-639","_id":"21408","user_id":"68607","department":[{"_id":"187"}],"language":[{"iso":"eng"}],"type":"book_chapter","publication":" Operations Research Proceedings 2019","abstract":[{"text":"This study presents a model in which heterogenous, risk-averse agents can use either (legal) tax optimisation or (illegal) tax evasion to reduce their tax burden and thus increase their utility. In addition to introducing individual variables like risk aversion or income, we allow agents to observe the behaviour of their neighbours. Depending on the behaviour of their peer group’s members, the agents’ utilities may increase or decrease, respectively. Simulation results show that taxpayers favour illegal evasion over legal optimisation in most cases. We find that interactions between taxpayers and their social networks have a deep impact on aggregate behaviour. Parameter changes such as increasing audit rates affect the results, often being intensified by social interactions. The effect of such changes varies depending on whether or not a fraction of agents is considered inherently honest.","lang":"eng"}],"editor":[{"first_name":"Janis S.","full_name":"Neufeld, Janis S.","last_name":"Neufeld"},{"first_name":"Udo","full_name":"Buscher, Udo","last_name":"Buscher"},{"first_name":"Rainer","full_name":"Lasch, Rainer","last_name":"Lasch"},{"first_name":"Dominik","full_name":"Möst, Dominik","last_name":"Möst"},{"first_name":"Jörn","full_name":"Schönberger, Jörn","last_name":"Schönberger"}],"status":"public"},{"_id":"21410","department":[{"_id":"187"}],"series_title":"TRR 266 Accounting for Transparency Working Paper Series","user_id":"68607","language":[{"iso":"eng"}],"type":"working_paper","abstract":[{"text":"We analyze the impact of trust on bargaining behavior between auditor and auditee in a tax setting. We study the effect of interpersonal trust and trust in government on both taxpayer and tax auditor. In an experiment with variation in pairwise trust settings, we find evidence that both kinds of trust affect the bargaining behavior, albeit in different ways. While trust in government increases taxpayers’ tax offers, interpersonal trust may lead to more concessionary behavior of tax auditors moderated by trust in government. Our findings help tax authorities to shape programs to enhance compliance in an atmosphere of trust.","lang":"eng"}],"status":"public","oa":"1","date_updated":"2022-01-06T06:54:59Z","volume":"No. 41","author":[{"last_name":"Eberhartinger","full_name":"Eberhartinger, Eva","first_name":"Eva"},{"first_name":"Raffael","last_name":"Speitmann","full_name":"Speitmann, Raffael"},{"id":"530","full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","first_name":"Caren"}],"date_created":"2021-03-09T08:36:17Z","title":"How Does Trust Affect Concessionary Behavior in Tax Bargaining?","main_file_link":[{"url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3723499","open_access":"1"}],"year":"2020","citation":{"ieee":"E. Eberhartinger, R. Speitmann, and C. Sureth-Sloane, <i>How Does Trust Affect Concessionary Behavior in Tax Bargaining?</i>, vol. No. 41. 2020.","chicago":"Eberhartinger, Eva, Raffael Speitmann, and Caren Sureth-Sloane. <i>How Does Trust Affect Concessionary Behavior in Tax Bargaining?</i> Vol. No. 41. TRR 266 Accounting for Transparency Working Paper Series, 2020.","ama":"Eberhartinger E, Speitmann R, Sureth-Sloane C. <i>How Does Trust Affect Concessionary Behavior in Tax Bargaining?</i> Vol No. 41.; 2020.","apa":"Eberhartinger, E., Speitmann, R., &#38; Sureth-Sloane, C. (2020). <i>How Does Trust Affect Concessionary Behavior in Tax Bargaining?</i> (Vol. No. 41).","bibtex":"@book{Eberhartinger_Speitmann_Sureth-Sloane_2020, series={TRR 266 Accounting for Transparency Working Paper Series}, title={How Does Trust Affect Concessionary Behavior in Tax Bargaining?}, volume={No. 41}, author={Eberhartinger, Eva and Speitmann, Raffael and Sureth-Sloane, Caren}, year={2020}, collection={TRR 266 Accounting for Transparency Working Paper Series} }","short":"E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, How Does Trust Affect Concessionary Behavior in Tax Bargaining?, 2020.","mla":"Eberhartinger, Eva, et al. <i>How Does Trust Affect Concessionary Behavior in Tax Bargaining?</i> Vol. No. 41, 2020."}},{"title":"When Do Firms Highlight Their Effective Tax Rate?","main_file_link":[{"url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3693374","open_access":"1"}],"date_updated":"2022-01-06T06:54:59Z","oa":"1","date_created":"2021-03-09T08:39:42Z","author":[{"full_name":"Flagmeier, Vanessa","last_name":"Flagmeier","first_name":"Vanessa"},{"id":"1245","full_name":"Müller, Jens","last_name":"Müller","first_name":"Jens"},{"first_name":"Caren","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren","id":"530"}],"volume":"No. 37","year":"2020","citation":{"apa":"Flagmeier, V., Müller, J., &#38; Sureth-Sloane, C. (2020). <i>When Do Firms Highlight Their Effective Tax Rate?</i> (Vol. No. 37).","short":"V. Flagmeier, J. Müller, C. Sureth-Sloane, When Do Firms Highlight Their Effective Tax Rate?, 2020.","bibtex":"@book{Flagmeier_Müller_Sureth-Sloane_2020, series={TRR 266 Accounting for Transparency Working Paper Series}, title={When Do Firms Highlight Their Effective Tax Rate?}, volume={No. 37}, author={Flagmeier, Vanessa and Müller, Jens and Sureth-Sloane, Caren}, year={2020}, collection={TRR 266 Accounting for Transparency Working Paper Series} }","mla":"Flagmeier, Vanessa, et al. <i>When Do Firms Highlight Their Effective Tax Rate?</i> Vol. No. 37, 2020.","ieee":"V. Flagmeier, J. Müller, and C. Sureth-Sloane, <i>When Do Firms Highlight Their Effective Tax Rate?</i>, vol. No. 37. 2020.","chicago":"Flagmeier, Vanessa, Jens Müller, and Caren Sureth-Sloane. <i>When Do Firms Highlight Their Effective Tax Rate?</i> Vol. No. 37. TRR 266 Accounting for Transparency Working Paper Series, 2020.","ama":"Flagmeier V, Müller J, Sureth-Sloane C. <i>When Do Firms Highlight Their Effective Tax Rate?</i> Vol No. 37.; 2020."},"language":[{"iso":"eng"}],"_id":"21411","series_title":"TRR 266 Accounting for Transparency Working Paper Series","user_id":"68607","department":[{"_id":"187"}],"abstract":[{"lang":"eng","text":"This study examines the visibility of the GAAP effective tax rate (ETR) in firms’ financial statements as a distinct disclosure choice. Applying a game-theory disclosure model for voluntary disclosure strategies of firms to a tax setting, we argue that firms face a trade-off in their ETR disclosure decisions. On the one hand, firms have an incentive to enhance their ETR disclosure when the ratio offers shareholders “favourable conditions”, for example in terms of higher expected after-tax cash-flows. On the other hand, the disclosure of a favourable low ETR could attract the attention of tax auditors and the public and ultimately result in disclosure costs. We empirically test disclosure behaviour by examining the relation between disclosure visibility and different ETR conditions that reflect different stakeholder specific costs and benefits. While we find that unfavourable ETR conditions are not highlighted, we observe higher disclosure visibility for favourable ETRs (smooth, close to the industry average, decreasing). Additional analyses reveal that this high visibility is characteristic of firm-years with only moderately decreasing ETRs at usual ETR levels, while extreme ETRs are not highlighted. Interestingly and in contrast to our main results, a subsample of family firms do not seem to highlight favourable ETRs."}],"status":"public","type":"working_paper"},{"publication":"Deutsches Steuerrecht","type":"journal_article","status":"public","department":[{"_id":"187"}],"user_id":"68751","_id":"21412","language":[{"iso":"ger"}],"issue":"42","page":"2327-2334","intvolume":"        58","citation":{"mla":"Heile, Vanessa, et al. “Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung.” <i>Deutsches Steuerrecht</i>, vol. 58, no. 42, 2020, pp. 2327–34.","bibtex":"@article{Heile_Huber_Maiterth_Sureth-Sloane_2020, title={Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung}, volume={58}, number={42}, journal={Deutsches Steuerrecht}, author={Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2020}, pages={2327–2334} }","short":"V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Deutsches Steuerrecht 58 (2020) 2327–2334.","apa":"Heile, V., Huber, H.-P., Maiterth, R., &#38; Sureth-Sloane, C. (2020). Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung. <i>Deutsches Steuerrecht</i>, <i>58</i>(42), 2327–2334.","ama":"Heile V, Huber H-P, Maiterth R, Sureth-Sloane C. Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung. <i>Deutsches Steuerrecht</i>. 2020;58(42):2327-2334.","chicago":"Heile, Vanessa, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. “Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung.” <i>Deutsches Steuerrecht</i> 58, no. 42 (2020): 2327–34.","ieee":"V. Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, “Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung,” <i>Deutsches Steuerrecht</i>, vol. 58, no. 42, pp. 2327–2334, 2020."},"year":"2020","volume":58,"author":[{"full_name":"Heile, Vanessa","id":"83380","last_name":"Heile","first_name":"Vanessa"},{"full_name":"Huber, Hans-Peter","last_name":"Huber","first_name":"Hans-Peter"},{"full_name":"Maiterth, Ralf","last_name":"Maiterth","first_name":"Ralf"},{"id":"530","full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","first_name":"Caren"}],"date_created":"2021-03-09T08:42:06Z","date_updated":"2022-01-06T06:54:59Z","title":"Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung"}]