[{"keyword":["Social Sciences (miscellaneous)","Business","Management and Accounting (miscellaneous)"],"language":[{"iso":"eng"}],"abstract":[{"text":"<jats:p> Companies disclosing negative aspects in sustainability reports often employ legitimation strategies to present mishaps in a favorable light. In incentivized experiments, we find that nonprofessional investors divest from companies with a negative sustainability-related incident, and that symbolic legitimation (which only evasively explains a negative incident) is not a strong enough signal to counter this divestment behavior. Even substantial legitimation (which reports on measures and behavioral change) mitigates the divestment decisions only if the company reports on concrete remediation actions in morally charged situations, such as social or environmental incidents. We elaborate these results in light of signaling and screening theory, and suggest the conceptual extension of “costly signals” to what we call “valuable signals.” We argue that valuable signals need be not only costly for the sender from an economic perspective but also perceived as appropriate by the receiver from a noneconomic perspective. </jats:p>","lang":"eng"}],"publication":"Business &amp; Society","title":"Legitimation Strategies as Valuable Signals in Nonfinancial Reporting? Effects on Investor Decision-Making","publisher":"SAGE Publications","date_created":"2023-10-10T10:00:40Z","year":"2019","issue":"4","_id":"47917","department":[{"_id":"186"},{"_id":"815"}],"user_id":"21810","status":"public","type":"journal_article","doi":"10.1177/0007650319872495","date_updated":"2023-10-30T11:33:44Z","volume":60,"author":[{"last_name":"Hahn","full_name":"Hahn, Rüdiger","first_name":"Rüdiger"},{"full_name":"Reimsbach, Daniel","id":"100169","last_name":"Reimsbach","first_name":"Daniel"},{"first_name":"Peter","last_name":"Kotzian","full_name":"Kotzian, Peter"},{"full_name":"Feder, Madeleine","last_name":"Feder","first_name":"Madeleine"},{"last_name":"Weißenberger","full_name":"Weißenberger, Barbara E.","first_name":"Barbara E."}],"page":"943-978","intvolume":"        60","citation":{"ama":"Hahn R, Reimsbach D, Kotzian P, Feder M, Weißenberger BE. Legitimation Strategies as Valuable Signals in Nonfinancial Reporting? Effects on Investor Decision-Making. <i>Business &#38;amp; Society</i>. 2019;60(4):943-978. doi:<a href=\"https://doi.org/10.1177/0007650319872495\">10.1177/0007650319872495</a>","ieee":"R. Hahn, D. Reimsbach, P. Kotzian, M. Feder, and B. E. Weißenberger, “Legitimation Strategies as Valuable Signals in Nonfinancial Reporting? Effects on Investor Decision-Making,” <i>Business &#38;amp; Society</i>, vol. 60, no. 4, pp. 943–978, 2019, doi: <a href=\"https://doi.org/10.1177/0007650319872495\">10.1177/0007650319872495</a>.","chicago":"Hahn, Rüdiger, Daniel Reimsbach, Peter Kotzian, Madeleine Feder, and Barbara E. Weißenberger. “Legitimation Strategies as Valuable Signals in Nonfinancial Reporting? Effects on Investor Decision-Making.” <i>Business &#38;amp; Society</i> 60, no. 4 (2019): 943–78. <a href=\"https://doi.org/10.1177/0007650319872495\">https://doi.org/10.1177/0007650319872495</a>.","apa":"Hahn, R., Reimsbach, D., Kotzian, P., Feder, M., &#38; Weißenberger, B. E. (2019). Legitimation Strategies as Valuable Signals in Nonfinancial Reporting? Effects on Investor Decision-Making. <i>Business &#38;amp; Society</i>, <i>60</i>(4), 943–978. <a href=\"https://doi.org/10.1177/0007650319872495\">https://doi.org/10.1177/0007650319872495</a>","short":"R. Hahn, D. Reimsbach, P. Kotzian, M. Feder, B.E. Weißenberger, Business &#38;amp; Society 60 (2019) 943–978.","bibtex":"@article{Hahn_Reimsbach_Kotzian_Feder_Weißenberger_2019, title={Legitimation Strategies as Valuable Signals in Nonfinancial Reporting? Effects on Investor Decision-Making}, volume={60}, DOI={<a href=\"https://doi.org/10.1177/0007650319872495\">10.1177/0007650319872495</a>}, number={4}, journal={Business &#38;amp; Society}, publisher={SAGE Publications}, author={Hahn, Rüdiger and Reimsbach, Daniel and Kotzian, Peter and Feder, Madeleine and Weißenberger, Barbara E.}, year={2019}, pages={943–978} }","mla":"Hahn, Rüdiger, et al. “Legitimation Strategies as Valuable Signals in Nonfinancial Reporting? Effects on Investor Decision-Making.” <i>Business &#38;amp; Society</i>, vol. 60, no. 4, SAGE Publications, 2019, pp. 943–78, doi:<a href=\"https://doi.org/10.1177/0007650319872495\">10.1177/0007650319872495</a>."},"publication_identifier":{"issn":["0007-6503","1552-4205"]},"publication_status":"published"},{"status":"public","type":"journal_article","department":[{"_id":"187"},{"_id":"635"}],"user_id":"74000","_id":"4996","intvolume":"        89","page":"385-415","citation":{"mla":"Niemann, Rainer, and Caren Sureth-Sloane. “Investment Timing Effects of Wealth Taxes under Uncertainty and Irreversibility.” <i>Journal of Business Economics</i>, vol. 89, no. 4, Springer Nature America, Inc, 2019, pp. 385–415, doi:<a href=\"https://doi.org/10.1007/s11573-018-0918-4\">10.1007/s11573-018-0918-4</a>.","short":"R. Niemann, C. Sureth-Sloane, Journal of Business Economics 89 (2019) 385–415.","bibtex":"@article{Niemann_Sureth-Sloane_2019, title={Investment Timing Effects of Wealth Taxes under Uncertainty and Irreversibility}, volume={89}, DOI={<a href=\"https://doi.org/10.1007/s11573-018-0918-4\">10.1007/s11573-018-0918-4</a>}, number={4}, journal={Journal of Business Economics}, publisher={Springer Nature America, Inc}, author={Niemann, Rainer and Sureth-Sloane, Caren}, year={2019}, pages={385–415} }","apa":"Niemann, R., &#38; Sureth-Sloane, C. (2019). Investment Timing Effects of Wealth Taxes under Uncertainty and Irreversibility. <i>Journal of Business Economics</i>, <i>89</i>(4), 385–415. <a href=\"https://doi.org/10.1007/s11573-018-0918-4\">https://doi.org/10.1007/s11573-018-0918-4</a>","ama":"Niemann R, Sureth-Sloane C. Investment Timing Effects of Wealth Taxes under Uncertainty and Irreversibility. <i>Journal of Business Economics</i>. 2019;89(4):385-415. doi:<a href=\"https://doi.org/10.1007/s11573-018-0918-4\">10.1007/s11573-018-0918-4</a>","chicago":"Niemann, Rainer, and Caren Sureth-Sloane. “Investment Timing Effects of Wealth Taxes under Uncertainty and Irreversibility.” <i>Journal of Business Economics</i> 89, no. 4 (2019): 385–415. <a href=\"https://doi.org/10.1007/s11573-018-0918-4\">https://doi.org/10.1007/s11573-018-0918-4</a>.","ieee":"R. Niemann and C. Sureth-Sloane, “Investment Timing Effects of Wealth Taxes under Uncertainty and Irreversibility,” <i>Journal of Business Economics</i>, vol. 89, no. 4, pp. 385–415, 2019, doi: <a href=\"https://doi.org/10.1007/s11573-018-0918-4\">10.1007/s11573-018-0918-4</a>."},"publication_identifier":{"issn":["0044-2372","1861-8928"]},"publication_status":"published","doi":"10.1007/s11573-018-0918-4","main_file_link":[{"open_access":"1","url":"https://link.springer.com/article/10.1007/s11573-018-0918-4"}],"volume":89,"author":[{"first_name":"Rainer","last_name":"Niemann","full_name":"Niemann, Rainer"},{"first_name":"Caren","id":"530","full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901"}],"oa":"1","date_updated":"2024-01-30T12:42:59Z","abstract":[{"lang":"eng","text":"We analyze the impact of wealth taxes on investment timing decisions under uncertainty and irreversibility by employing a real options model of the Dixit/Pindyck type. Considering that wealth taxes have been (re-)introduced or are under discussion in many countries, investors need decision rules for tax systems with wealth taxation. We integrate different valuation methods for wealth tax purposes, distinguish between broadly and narrowly defined wealth taxes and vary the wealth tax rate to ascertain which wealth tax design is more or less likely to accelerate or delay investment. Our main findings are threefold. First, historical cost valuation reduces the distortive timing effects of wealth taxation compared to fair value accounting. Second, broadening the wealth tax base tends to accelerate investment during high interest rate periods and delay investment during low interest rate periods. Our results predict that wealth taxes with a broad tax base are likely to discourage risky investment in times of near-zero interest rates. These distortive wealth tax base effects, however, can be avoided by granting sufficiently high depreciation deductions for wealth tax purposes. Third, the investment timing effects of wealth tax rate variations are very sensitive to the riskiness of the underlying investment. Moreover, investment timing effects crucially depend upon the depreciation rate for wealth tax purposes. A tax legislator who aims to encourage risk taking should introduce generous depreciation deductions. Our study indicates that if a wealth tax is considered to be politically inevitable, possible harmful investment effects can be mitigated by choosing appropriate valuation methods and parameters."}],"publication":"Journal of Business Economics","language":[{"iso":"eng"}],"year":"2019","issue":"4","quality_controlled":"1","title":"Investment Timing Effects of Wealth Taxes under Uncertainty and Irreversibility","date_created":"2018-10-29T12:17:58Z","publisher":"Springer Nature America, Inc"},{"status":"public","abstract":[{"lang":"ger","text":"Der Beitrag stellt die teilweise überschießende Wirkung des Referentenentwurfs des Bundesministeriums der Finanzen zur Grunderwerbsteuer mit Blick auf börsennotierte Kapitalgesellschaften dar und schlägt eine Erweiterung des Referentenentwurfs vor, wobei börsennotierte Kapitalgesellschaften vom Anwendungsbereich der neuen Vorschrift ausgenommen werden sollen."}],"type":"journal_article","publication":"Betriebs-Berater","alternative_title":["(Caren Sureth-Sloane ist Mitglied im Arbeitskreis Verrechnungspreise)"],"language":[{"iso":"ger"}],"user_id":"530","department":[{"_id":"187"},{"_id":"635"}],"_id":"17715","citation":{"short":". Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft, C. Sureth-Sloane, Betriebs-Berater 74 (2019) 1438–1442.","mla":"Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft, ., and Caren Sureth-Sloane. “Ein Lösungsvorschlag zur Vermeidung der überschießenden Wirkung der Grunderwerbsteuerreform bei börsennotierten Kapitalgesellschaften.” <i>Betriebs-Berater</i>, vol. 74, no. 25, Deutscher Fachverlag GmbH , 2019, pp. 1438–42.","bibtex":"@article{Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft_Sureth-Sloane_2019, title={Ein Lösungsvorschlag zur Vermeidung der überschießenden Wirkung der Grunderwerbsteuerreform bei börsennotierten Kapitalgesellschaften}, volume={74}, number={25}, journal={Betriebs-Berater}, publisher={Deutscher Fachverlag GmbH }, author={Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft, . and Sureth-Sloane, Caren}, year={2019}, pages={1438–1442} }","apa":"Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft, ., &#38; Sureth-Sloane, C. (2019). Ein Lösungsvorschlag zur Vermeidung der überschießenden Wirkung der Grunderwerbsteuerreform bei börsennotierten Kapitalgesellschaften. <i>Betriebs-Berater</i>, <i>74</i>(25), 1438–1442.","ama":"Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft ., Sureth-Sloane C. Ein Lösungsvorschlag zur Vermeidung der überschießenden Wirkung der Grunderwerbsteuerreform bei börsennotierten Kapitalgesellschaften. <i>Betriebs-Berater</i>. 2019;74(25):1438-1442.","chicago":"Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft, ., and Caren Sureth-Sloane. “Ein Lösungsvorschlag zur Vermeidung der überschießenden Wirkung der Grunderwerbsteuerreform bei börsennotierten Kapitalgesellschaften.” <i>Betriebs-Berater</i> 74, no. 25 (2019): 1438–42.","ieee":". Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft and C. Sureth-Sloane, “Ein Lösungsvorschlag zur Vermeidung der überschießenden Wirkung der Grunderwerbsteuerreform bei börsennotierten Kapitalgesellschaften,” <i>Betriebs-Berater</i>, vol. 74, no. 25, pp. 1438–1442, 2019."},"page":"1438-1442","intvolume":"        74","year":"2019","issue":"25","title":"Ein Lösungsvorschlag zur Vermeidung der überschießenden Wirkung der Grunderwerbsteuerreform bei börsennotierten Kapitalgesellschaften","date_created":"2020-08-07T11:55:21Z","author":[{"last_name":"Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft","full_name":"Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft, .","first_name":"."},{"first_name":"Caren","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","id":"530","full_name":"Sureth-Sloane, Caren"}],"volume":74,"date_updated":"2024-04-08T11:09:21Z","publisher":"Deutscher Fachverlag GmbH "},{"title":"Determinants of CDS trading on major banks","author":[{"first_name":"Benjamin","last_name":"Hippert","full_name":"Hippert, Benjamin"},{"first_name":"André","id":"36049","full_name":"Uhde, André","last_name":"Uhde","orcid":"https://orcid.org/0000-0002-8058-8857"},{"first_name":"Sascha Tobias","full_name":"Wengerek, Sascha Tobias","last_name":"Wengerek"}],"date_created":"2022-01-13T11:12:03Z","date_updated":"2024-04-17T13:35:25Z","citation":{"mla":"Hippert, Benjamin, et al. <i>Determinants of CDS Trading on Major Banks</i>. 2019.","short":"B. Hippert, A. Uhde, S.T. Wengerek, Determinants of CDS Trading on Major Banks, 2019.","bibtex":"@book{Hippert_Uhde_Wengerek_2019, title={Determinants of CDS trading on major banks}, author={Hippert, Benjamin and Uhde, André and Wengerek, Sascha Tobias}, year={2019} }","apa":"Hippert, B., Uhde, A., &#38; Wengerek, S. T. (2019). <i>Determinants of CDS trading on major banks</i>.","ama":"Hippert B, Uhde A, Wengerek ST. <i>Determinants of CDS Trading on Major Banks</i>.; 2019.","ieee":"B. Hippert, A. Uhde, and S. T. Wengerek, <i>Determinants of CDS trading on major banks</i>. 2019.","chicago":"Hippert, Benjamin, André Uhde, and Sascha Tobias Wengerek. <i>Determinants of CDS Trading on Major Banks</i>, 2019."},"jel":["G10","G12","G21"],"year":"2019","language":[{"iso":"eng"}],"keyword":["banking","outstanding CDS net notional","determinants of bank CDS trading"],"user_id":"21810","department":[{"_id":"186"},{"_id":"19"}],"_id":"29314","status":"public","abstract":[{"text":"Employing credit default swap (CDS) data for a sample of 52 major banks across 18 countries from 2008 to 2016, this paper investigates determinants of the outstanding net notional amount of CDS which are written on banks. We extend the current literature dealing with CDS trading by analyzing further CDS trading-specific, fundamental bank-specific as well as macroeconomic and institutional determinants with a focus on bank CDS trading. We find that, next to well-discussed determinants for corporate firms in the literature, especially a bank's tail risk, capital adequacy, loan portfolio and business model affect a bank's outstanding CDS net notional. This finding indicates that investors in the bank CDS market partly have a recourse to a fundamental analysis for their investment decision. Our study fills an important gap since empirical studies have solely focused on sovereign and corporate CDS yet. In addition, the analysis at hand provides important implications for both academics and practitioners since understanding the trading motives of bank CDS investors gives deeper insights into the still opaque CDS market.","lang":"eng"}],"type":"working_paper"},{"jel":["G10","G12","G21"],"citation":{"mla":"Hippert, Benjamin, et al. <i>Determinants of CDS Trading on Major Banks</i>. 2019.","short":"B. Hippert, A. Uhde, S.T. Wengerek, Determinants of CDS Trading on Major Banks, Working Papers Dissertations from Paderborn University, Faculty of Business Administration and Economics, 2019.","bibtex":"@book{Hippert_Uhde_Wengerek_2019, place={Working Papers Dissertations from Paderborn University, Faculty of Business Administration and Economics}, series={No 51}, title={Determinants of CDS trading on major banks}, author={Hippert, Benjamin and Uhde, André and Wengerek, Sascha Tobias}, year={2019}, collection={No 51} }","apa":"Hippert, B., Uhde, A., &#38; Wengerek, S. T. (2019). <i>Determinants of CDS trading on major banks</i>.","ama":"Hippert B, Uhde A, Wengerek ST. <i>Determinants of CDS Trading on Major Banks</i>.; 2019.","ieee":"B. Hippert, A. Uhde, and S. T. Wengerek, <i>Determinants of CDS trading on major banks</i>. Working Papers Dissertations from Paderborn University, Faculty of Business Administration and Economics, 2019.","chicago":"Hippert, Benjamin, André Uhde, and Sascha Tobias Wengerek. <i>Determinants of CDS Trading on Major Banks</i>. No 51. Working Papers Dissertations from Paderborn University, Faculty of Business Administration and Economics, 2019."},"year":"2019","place":"Working Papers Dissertations from Paderborn University, Faculty of Business Administration and Economics","title":"Determinants of CDS trading on major banks","author":[{"full_name":"Hippert, Benjamin","id":"48476","last_name":"Hippert","first_name":"Benjamin"},{"full_name":"Uhde, André","id":"36049","orcid":"https://orcid.org/0000-0002-8058-8857","last_name":"Uhde","first_name":"André"},{"orcid":"0000-0002-7820-3903","last_name":"Wengerek","full_name":"Wengerek, Sascha Tobias","id":"48837","first_name":"Sascha Tobias"}],"date_created":"2019-09-06T07:46:50Z","date_updated":"2024-04-17T13:35:52Z","status":"public","abstract":[{"text":"Employing credit default swap (CDS) data for a sample of 52 major banks across 18 countries from 2008 to 2016, this paper investigates determinants of the outstanding net notional amount of CDS which are written on banks. We extend the current literature dealing with CDS trading by analyzing further CDS trading-specific, fundamental bank-specific as well as macroeconomic and institutional determinants with a focus on bank CDS trading. We find that, next to well-discussed determinants for corporate firms in the literature, especially a bank's tail risk, capital adequacy, loan portfolio and business model affect a bank's outstanding CDS net notional. This finding indicates that investors in the bank CDS market partly have a recourse to a fundamental analysis for their investment decision. Our study fills an important gap since empirical studies have solely focused on sovereign and corporate CDS yet. In addition, the analysis at hand provides important implications for both academics and practitioners since understanding the trading motives of bank CDS investors gives deeper insights into the still opaque CDS market. ","lang":"eng"}],"type":"working_paper","language":[{"iso":"eng"}],"keyword":["banking","outstanding CDS net notional","determinants of bank CDS trading"],"department":[{"_id":"186"},{"_id":"188"}],"user_id":"36049","series_title":"No 51","_id":"13145"},{"status":"public","abstract":[{"lang":"eng","text":"Employing credit default swap (CDS) data for a sample of 52 major banks across 18\r\ncountries from 2008 to 2016, this paper investigates determinants of the outstanding\r\nnet notional amount of CDS which are written on banks. We extend the current\r\nliterature dealing with CDS trading by analyzing further CDS trading-specifi\fc,\r\nfundamental bank-speci\ffic as well as macroeconomic and institutional determinants\r\nwith a focus on bank CDS trading. We fi\fnd that, next to well-discussed determinants\r\nfor corporate \ffirms in the literature, especially a bank's tail risk, capital adequacy,\r\nloan portfolio and business model affect a bank's outstanding CDS net notional.\r\nThis \ffinding indicates that investors in the bank CDS market partly have a recourse\r\nto a fundamental analysis for their investment decision. Our study \ffills an important\r\ngap since empirical studies have solely focused on sovereign and corporate CDS yet.\r\nIn addition, the analysis at hand provides important implications for both academics\r\nand practitioners since understanding the trading motives of bank CDS investors\r\ngives deeper insights into the still opaque CDS market."}],"type":"working_paper","language":[{"iso":"eng"}],"keyword":["banking","outstanding CDS net notional","determinants of bank CDS trading"],"department":[{"_id":"186"},{"_id":"188"}],"user_id":"36049","_id":"5170","citation":{"ama":"Hippert B, Uhde A. <i>Determinants of CDS Trading on Major Banks</i>.","ieee":"B. Hippert and A. Uhde, <i>Determinants of CDS trading on major banks</i>. .","chicago":"Hippert, Benjamin, and André Uhde. <i>Determinants of CDS Trading on Major Banks</i>, n.d.","apa":"Hippert, B., &#38; Uhde, A. (n.d.). <i>Determinants of CDS trading on major banks</i>.","bibtex":"@book{Hippert_Uhde, title={Determinants of CDS trading on major banks}, author={Hippert, Benjamin and Uhde, André} }","short":"B. Hippert, A. Uhde, Determinants of CDS Trading on Major Banks, n.d.","mla":"Hippert, Benjamin, and André Uhde. <i>Determinants of CDS Trading on Major Banks</i>."},"jel":["G10","G12","G21"],"year":"2019","publication_status":"submitted","title":"Determinants of CDS trading on major banks","author":[{"last_name":"Hippert","full_name":"Hippert, Benjamin","id":"48476","first_name":"Benjamin"},{"full_name":"Uhde, André","id":"36049","last_name":"Uhde","orcid":"https://orcid.org/0000-0002-8058-8857","first_name":"André"}],"date_created":"2018-10-31T10:05:47Z","date_updated":"2024-04-17T13:35:47Z"},{"keyword":["credit default swaps","risk perception of CDS investors","mergers and acquisitions","event study"],"language":[{"iso":"eng"}],"_id":"15392","user_id":"36049","department":[{"_id":"19"},{"_id":"186"}],"abstract":[{"lang":"eng","text":"Employing a sample of 492 merger and acquisition (M&A) announcements from\r\n284 acquirers across North America and Europe between 2005 and 2018, this study\r\nanalyzes the impact of M&A announcements on an acquirers abnormal CDS spread\r\nchanges. We \fnd that spreads from CDS which are written on acquirers increase\r\nby 310 bps during a symmetric \fve-day event window suggesting that investors\r\nexpect an increase in the acquirers credit risk exposure due to M&As. Next to\r\nthis baseline \fnding, we conduct a large variety of sensitivity analyses to gain more\r\ninsight into the driving factors of the rising risk perception of CDS investors due to\r\nM&A announcements."}],"status":"public","type":"working_paper","title":"The relationship between announcements of complete mergers and acquisitions and acquirers' abnormal CDS-Spread changes","date_updated":"2024-04-17T13:35:41Z","author":[{"last_name":"Uhde","orcid":"https://orcid.org/0000-0002-8058-8857","id":"36049","full_name":"Uhde, André","first_name":"André"},{"first_name":"Benjamin","last_name":"Hippert","full_name":"Hippert, Benjamin","id":"48476"}],"date_created":"2019-12-18T15:53:47Z","year":"2019","citation":{"mla":"Uhde, André, and Benjamin Hippert. <i>The Relationship between Announcements of Complete Mergers and Acquisitions and Acquirers’ Abnormal CDS-Spread Changes</i>. 2019.","short":"A. Uhde, B. Hippert, The Relationship between Announcements of Complete Mergers and Acquisitions and Acquirers’ Abnormal CDS-Spread Changes, 2019.","bibtex":"@book{Uhde_Hippert_2019, title={The relationship between announcements of complete mergers and acquisitions and acquirers’ abnormal CDS-Spread changes}, author={Uhde, André and Hippert, Benjamin}, year={2019} }","apa":"Uhde, A., &#38; Hippert, B. (2019). <i>The relationship between announcements of complete mergers and acquisitions and acquirers’ abnormal CDS-Spread changes</i>.","ama":"Uhde A, Hippert B. <i>The Relationship between Announcements of Complete Mergers and Acquisitions and Acquirers’ Abnormal CDS-Spread Changes</i>.; 2019.","ieee":"A. Uhde and B. Hippert, <i>The relationship between announcements of complete mergers and acquisitions and acquirers’ abnormal CDS-Spread changes</i>. 2019.","chicago":"Uhde, André, and Benjamin Hippert. <i>The Relationship between Announcements of Complete Mergers and Acquisitions and Acquirers’ Abnormal CDS-Spread Changes</i>, 2019."},"jel":["G14","G34"]},{"_id":"37346","user_id":"83776","department":[{"_id":"189"},{"_id":"635"}],"language":[{"iso":"eng"}],"type":"working_paper","status":"public","date_updated":"2023-01-24T10:31:34Z","date_created":"2023-01-18T12:11:27Z","author":[{"first_name":"Jens","last_name":"Müller","id":"1245","full_name":"Müller, Jens"},{"first_name":"Vanessa","full_name":"Gawehn, Vanessa","id":"52547","last_name":"Gawehn"}],"title":"Tax Avoidance - Are Banks Any Different?","year":"2019","citation":{"short":"J. Müller, V. Gawehn, Tax Avoidance - Are Banks Any Different?, 2019.","mla":"Müller, Jens, and Vanessa Gawehn. <i>Tax Avoidance - Are Banks Any Different?</i> 2019.","bibtex":"@book{Müller_Gawehn_2019, title={Tax Avoidance - Are Banks Any Different?}, author={Müller, Jens and Gawehn, Vanessa}, year={2019} }","apa":"Müller, J., &#38; Gawehn, V. (2019). <i>Tax Avoidance - Are Banks Any Different?</i>","chicago":"Müller, Jens, and Vanessa Gawehn. <i>Tax Avoidance - Are Banks Any Different?</i>, 2019.","ieee":"J. Müller and V. Gawehn, <i>Tax Avoidance - Are Banks Any Different?</i> 2019.","ama":"Müller J, Gawehn V. <i>Tax Avoidance - Are Banks Any Different?</i>; 2019."}},{"publication_date":"2019-09-09","_id":"14903","user_id":"68544","department":[{"_id":"187"}],"language":[{"iso":"ger"}],"type":"newspaper_article","publication":"Frankfurter Allgemeine Zeitung","status":"public","date_updated":"2023-07-13T13:10:29Z","date_created":"2019-11-13T08:16:56Z","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"}],"title":"Aus Daten müssen Informationen werden","publication_status":"published","issue":"209","year":"2019","citation":{"ama":"Asenkerschbaumer S, Sureth-Sloane C. 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Aus Daten müssen Informationen werden. <i>Frankfurter Allgemeine Zeitung</i>, <i>209</i>."},"page":"18"},{"author":[{"first_name":"Matthias","full_name":"Pelster, Matthias","id":"67265","orcid":" https://orcid.org/0000-0001-5740-2420","last_name":"Pelster"},{"last_name":"Hofmann","full_name":"Hofmann, Annette","first_name":"Annette"}],"date_created":"2018-07-10T08:13:12Z","date_updated":"2022-01-06T06:59:21Z","doi":"10.1016/j.jbankfin.2018.07.003","title":"About the Fear of Reputational Loss: Social Trading and the Disposition Effect","citation":{"bibtex":"@article{Pelster_Hofmann_2018, title={About the Fear of Reputational Loss: Social Trading and the Disposition Effect}, DOI={<a href=\"https://doi.org/10.1016/j.jbankfin.2018.07.003\">10.1016/j.jbankfin.2018.07.003</a>}, journal={Journal of Banking &#38; Finance}, author={Pelster, Matthias and Hofmann, Annette}, year={2018} }","mla":"Pelster, Matthias, and Annette Hofmann. “About the Fear of Reputational Loss: Social Trading and the Disposition Effect.” <i>Journal of Banking &#38; Finance</i>, 2018, doi:<a href=\"https://doi.org/10.1016/j.jbankfin.2018.07.003\">10.1016/j.jbankfin.2018.07.003</a>.","short":"M. 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Our results show that prior complexity drivers of the tax code are still important, with details and changes of tax regulations being the two most important complexity drivers. We also find evidence for new important complexity drivers emerging from different areas of the tax framework, such as inconsistent decisions among tax officers (tax audits) or retroactively applied tax law amendments (tax enactment). Based on the tax consultants' responses, we develop a concept of tax complexity that is characterized by two pillars, tax code and tax framework complexity and illustrates the various aspects that should be considered when assessing the complexity of a country's tax system.","lang":"eng"}],"file":[{"file_size":4660077,"file_name":"Hoppe et al. 2018.pdf","access_level":"closed","file_id":"8182","date_updated":"2019-03-02T12:25:33Z","creator":"hoppet","date_created":"2019-03-02T12:25:33Z","success":1,"relation":"main_file","content_type":"application/pdf"}],"date_updated":"2022-01-06T06:59:54Z","volume":46,"author":[{"last_name":"Hoppe","full_name":"Hoppe, Thomas","id":"22671","first_name":"Thomas"},{"full_name":"Schanz, Deborah","last_name":"Schanz","first_name":"Deborah"},{"first_name":"Susann","full_name":"Sturm, Susann","last_name":"Sturm"},{"first_name":"Caren","full_name":"Sureth-Sloane, Caren","id":"530","last_name":"Sureth-Sloane"}],"publication_identifier":{"issn":["\t0165-2826"]},"has_accepted_license":"1","publication_status":"published","page":"654-675","intvolume":"        46","citation":{"bibtex":"@article{Hoppe_Schanz_Sturm_Sureth-Sloane_2018, title={What are the Drivers of Tax Complexity for MNCs? 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Betz (Ed.), <i>Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik</i> (2nd ed., pp. 87–116). Hamburg.","short":"S. Betz, in: S. Betz (Ed.), Industrielles Controlling - Planung, Steuerung Und Kontrolle von Beschaffung, Produktion Und Logistik, 2nd ed., Hamburg, 2018, pp. 87–116.","bibtex":"@inbook{Betz_2018, place={Hamburg}, edition={2}, title={Operative Handlungsempfehlungen für eine kostenorientierte Instandhaltunsplanung}, booktitle={Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik}, author={Betz, Stefan}, editor={Betz, StefanEditor}, year={2018}, pages={87–116} }","mla":"Betz, Stefan. “Operative Handlungsempfehlungen Für Eine Kostenorientierte Instandhaltunsplanung.” <i>Industrielles Controlling - Planung, Steuerung Und Kontrolle von Beschaffung, Produktion Und Logistik</i>, edited by Stefan Betz, 2nd ed., 2018, pp. 87–116.","ieee":"S. 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Hamburg; 2018:87-116."},"date_updated":"2022-01-06T07:01:27Z","date_created":"2018-10-25T10:29:49Z","author":[{"last_name":"Betz","full_name":"Betz, Stefan","id":"54","first_name":"Stefan"}],"title":"Operative Handlungsempfehlungen für eine kostenorientierte Instandhaltunsplanung"},{"place":"Hamburg","year":"2018","citation":{"ama":"Betz S. Innovationsrisikomanagement bei unsicheren Cash-Flow-Prognosen. In: Betz S, ed. <i>Industrielles Controlling - Planung, Steuerung Und Kontrolle von Beschaffung, Produktion Und Logistik</i>. 2nd ed. Hamburg; 2018:147-178.","chicago":"Betz, Stefan. “Innovationsrisikomanagement Bei Unsicheren Cash-Flow-Prognosen.” In <i>Industrielles Controlling - Planung, Steuerung Und Kontrolle von Beschaffung, Produktion Und Logistik</i>, edited by Stefan Betz, 2nd ed., 147–78. Hamburg, 2018.","ieee":"S. Betz, “Innovationsrisikomanagement bei unsicheren Cash-Flow-Prognosen,” in <i>Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik</i>, 2nd ed., S. Betz, Ed. Hamburg, 2018, pp. 147–178.","bibtex":"@inbook{Betz_2018, place={Hamburg}, edition={2}, title={Innovationsrisikomanagement bei unsicheren Cash-Flow-Prognosen}, booktitle={Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik}, author={Betz, Stefan}, editor={Betz, StefanEditor}, year={2018}, pages={147–178} }","mla":"Betz, Stefan. “Innovationsrisikomanagement Bei Unsicheren Cash-Flow-Prognosen.” <i>Industrielles Controlling - Planung, Steuerung Und Kontrolle von Beschaffung, Produktion Und Logistik</i>, edited by Stefan Betz, 2nd ed., 2018, pp. 147–78.","short":"S. Betz, in: S. 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Hamburg."},"page":"147-178","edition":"2","title":"Innovationsrisikomanagement bei unsicheren Cash-Flow-Prognosen","date_updated":"2022-01-06T07:01:27Z","date_created":"2018-10-25T10:32:40Z","author":[{"first_name":"Stefan","full_name":"Betz, Stefan","id":"54","last_name":"Betz"}],"editor":[{"full_name":"Betz, Stefan","last_name":"Betz","first_name":"Stefan"}],"status":"public","type":"book_chapter","publication":"Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik","_id":"4866","user_id":"21811","department":[{"_id":"193"}]},{"title":"Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik","date_updated":"2022-01-06T07:01:27Z","date_created":"2018-10-25T10:34:05Z","place":"Hamburg","year":"2018","citation":{"mla":"Betz, Stefan, editor. <i>Industrielles Controlling - Planung, Steuerung Und Kontrolle von Beschaffung, Produktion Und Logistik</i>. 2nd ed., 2018.","short":"S. Betz, ed., Industrielles Controlling - Planung, Steuerung Und Kontrolle von Beschaffung, Produktion Und Logistik, 2nd ed., Hamburg, 2018.","bibtex":"@book{Betz_2018, place={Hamburg}, edition={2}, title={Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik}, year={2018} }","apa":"Betz, S. (Ed.). (2018). <i>Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik</i> (2nd ed.). Hamburg.","ama":"Betz S, ed. <i>Industrielles Controlling - Planung, Steuerung Und Kontrolle von Beschaffung, Produktion Und Logistik</i>. 2nd ed. Hamburg; 2018.","ieee":"S. Betz, Ed., <i>Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik</i>, 2nd ed. Hamburg, 2018.","chicago":"Betz, Stefan, ed. <i>Industrielles Controlling - Planung, Steuerung Und Kontrolle von Beschaffung, Produktion Und Logistik</i>. 2nd ed. Hamburg, 2018."},"edition":"2","_id":"4867","user_id":"21811","department":[{"_id":"193"}],"editor":[{"id":"54","full_name":"Betz, Stefan","last_name":"Betz","first_name":"Stefan"}],"status":"public","type":"book_editor"},{"title":"Implikationen der US-Steuerreform auf die Hinzurechnungsbesteuerung nach dem AStG","date_updated":"2022-01-06T07:01:00Z","date_created":"2018-09-14T08:42:16Z","author":[{"last_name":"Schümmer","full_name":"Schümmer, Markus","first_name":"Markus"},{"first_name":"Johannes","full_name":"Leusder, Johannes","last_name":"Leusder"},{"first_name":"Arndt","last_name":"Weinrich","orcid":"0000-0002-3983-0269","full_name":"Weinrich, Arndt","id":"72091"}],"year":"2018","citation":{"mla":"Schümmer, Markus, et al. “Implikationen der US-Steuerreform auf die Hinzurechnungsbesteuerung nach dem AStG.” <i>IStR Internationales Steuerrecht</i>, 2018.","bibtex":"@article{Schümmer_Leusder_Weinrich_2018, title={Implikationen der US-Steuerreform auf die Hinzurechnungsbesteuerung nach dem AStG}, journal={IStR Internationales Steuerrecht}, author={Schümmer, Markus and Leusder, Johannes and Weinrich, Arndt}, year={2018} }","short":"M. Schümmer, J. Leusder, A. Weinrich, IStR Internationales Steuerrecht (2018).","apa":"Schümmer, M., Leusder, J., &#38; Weinrich, A. (2018). Implikationen der US-Steuerreform auf die Hinzurechnungsbesteuerung nach dem AStG. <i>IStR Internationales Steuerrecht</i>.","ama":"Schümmer M, Leusder J, Weinrich A. Implikationen der US-Steuerreform auf die Hinzurechnungsbesteuerung nach dem AStG. <i>IStR Internationales Steuerrecht</i>. 2018.","chicago":"Schümmer, Markus, Johannes Leusder, and Arndt Weinrich. “Implikationen der US-Steuerreform auf die Hinzurechnungsbesteuerung nach dem AStG.” <i>IStR Internationales Steuerrecht</i>, 2018.","ieee":"M. Schümmer, J. Leusder, and A. Weinrich, “Implikationen der US-Steuerreform auf die Hinzurechnungsbesteuerung nach dem AStG,” <i>IStR Internationales Steuerrecht</i>, 2018."},"jel":["H2","M41"],"publication_status":"published","article_type":"original","keyword":["Effektive Besteuerung von Outbound-Investitionen in den USA Qualifikation von Einkünften als passiv  Anwendung des Motivtests auf die USA"],"extern":"1","language":[{"iso":"ger"}],"_id":"4394","user_id":"72091","department":[{"_id":"186"},{"_id":"189"}],"abstract":[{"lang":"eng","text":"    1. Effektive Besteuerung von Outbound-Investitionen in den USA\r\n    2. Qualifikation von Einkünften als passiv\r\n    3. Anwendung des Motivtests auf die USA?\r\n    4. Fazit und Ausblick"}],"status":"public","type":"journal_article","publication":"IStR Internationales Steuerrecht"},{"department":[{"_id":"187"}],"user_id":"68607","series_title":"WU International Taxation Research Paper Series","_id":"5007","language":[{"iso":"eng"}],"type":"working_paper","status":"public","abstract":[{"lang":"eng","text":"This study analyzes the relation between accounting conservatism, future tax rate cuts and countries’ level of book-tax conformity. Firms have an incentive to increase conservatism in financial reporting when a tax rate cut is imminent to shift taxable income into the lower taxed future. Using a panel of firms across 18 countries from 1995 to 2010 I find that conditional conservatism is positively and significantly associated with future tax rate cuts when book-tax conformity is high. This effect is particularly pronounced for firms that concentrate the majority of their operations in the country in which the tax rate is cut. In contrast, there is no significant relation between future tax rate cuts and unconditional conservatism."}],"volume":"No. 2018-04","date_created":"2018-10-30T12:14:40Z","author":[{"last_name":"Bornemann","full_name":"Bornemann, Tobias","first_name":"Tobias"}],"oa":"1","date_updated":"2022-01-06T07:01:34Z","main_file_link":[{"url":"https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID3114054_code1908122.pdf?abstractid=3114054&mirid=1","open_access":"1"}],"title":"Tax Avoidance and Accounting Conservatism","citation":{"bibtex":"@book{Bornemann_2018, series={WU International Taxation Research Paper Series}, title={Tax Avoidance and Accounting Conservatism}, volume={No. 2018-04}, author={Bornemann, Tobias}, year={2018}, collection={WU International Taxation Research Paper Series} }","short":"T. Bornemann, Tax Avoidance and Accounting Conservatism, 2018.","mla":"Bornemann, Tobias. <i>Tax Avoidance and Accounting Conservatism</i>. Vol. No. 2018-04, 2018.","apa":"Bornemann, T. (2018). <i>Tax Avoidance and Accounting Conservatism</i> (Vol. No. 2018-04).","ama":"Bornemann T. <i>Tax Avoidance and Accounting Conservatism</i>. Vol No. 2018-04.; 2018.","ieee":"T. Bornemann, <i>Tax Avoidance and Accounting Conservatism</i>, vol. No. 2018-04. 2018.","chicago":"Bornemann, Tobias. <i>Tax Avoidance and Accounting Conservatism</i>. Vol. No. 2018-04. WU International Taxation Research Paper Series, 2018."},"year":"2018"}]