[{"type":"working_paper","status":"public","abstract":[{"lang":"eng","text":"This study analyzes the impact of transfer pricing on multinational enterprises’ R&D investment decisions. Specifically, I examine the effects of two commonly used contract designs to exchange and develop intangible assets across group affiliates: licensing and cost sharing agreements. Whilst serving as a tool to allocate taxable income between group affiliates, the economic implications of licensing and cost sharing agreements differ. Whereas licensing agreements provide for a sharing rule on the intangible’s profits, cost sharing agreements on the other hand provide a sharing rule on R&D development costs. This difference matters when firms simultaneously use internal transfer prices to allocate taxable income and provide local management with sufficient investment incentives. Using a multiple-agent, moral hazard investment framework I model a multinational firm with comparable group affiliates in two countries that delegates the R&D investment decision to a local risk and effort averse affiliate manager. The results suggest that the optimal contract not only depends on available tax benefits, but also on R&D investment and manager specific characteristics. A licensing agreement provides management with larger incentives to invest in R&D mitigating agency concerns associated with R&D. On the other hand, using a cost sharing agreement the firm can cater different risk preferences among managers potentially increasing investment. The arm’s length principle however may distort an efficient allocation of R&D costs when using a cost sharing agreement."}],"department":[{"_id":"187"}],"series_title":"WU International Taxation Research Paper Series","user_id":"68607","_id":"5008","language":[{"iso":"eng"}],"citation":{"ama":"Bornemann T. <i>Do Transfer Pricing Rules Distort R&#38;D Investment Decisions?</i> Vol No. 2018-02.; 2018.","chicago":"Bornemann, Tobias. <i>Do Transfer Pricing Rules Distort R&#38;D Investment Decisions?</i> Vol. No. 2018-02. WU International Taxation Research Paper Series, 2018.","ieee":"T. Bornemann, <i>Do Transfer Pricing Rules Distort R&#38;D Investment Decisions?</i>, vol. No. 2018-02. 2018.","apa":"Bornemann, T. (2018). <i>Do Transfer Pricing Rules Distort R&#38;D Investment Decisions?</i> (Vol. No. 2018-02).","mla":"Bornemann, Tobias. <i>Do Transfer Pricing Rules Distort R&#38;D Investment Decisions?</i> Vol. No. 2018-02, 2018.","short":"T. Bornemann, Do Transfer Pricing Rules Distort R&#38;D Investment Decisions?, 2018.","bibtex":"@book{Bornemann_2018, series={WU International Taxation Research Paper Series}, title={Do Transfer Pricing Rules Distort R&#38;D Investment Decisions?}, volume={No. 2018-02}, author={Bornemann, Tobias}, year={2018}, collection={WU International Taxation Research Paper Series} }"},"year":"2018","volume":"No. 2018-02","date_created":"2018-10-30T12:16:19Z","author":[{"last_name":"Bornemann","full_name":"Bornemann, Tobias","first_name":"Tobias"}],"date_updated":"2022-01-06T07:01:34Z","main_file_link":[{"url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3114071"}],"title":"Do Transfer Pricing Rules Distort R&D Investment Decisions?"},{"abstract":[{"text":"When analyzing the influence of taxation on agency conflicts between firm owners and managers, one can draw on theoretical principal–agent literature from various research fields. In recent years, this interdisciplinary research has grown significantly covering research with regards to optimal compensation, investment decisions, tax avoidance and transfer pricing while analyzing the effects of corporate income taxes, wage taxes, bonus taxes and shareholder taxes. Our paper provides a comprehensive review of analytical literature that studies the influence of taxation on agency conflicts between firm owners and managers. Above and beyond summarizing research findings, we discuss how taxes are commonly implemented in agency models, derive empirical predictions, and identify research gaps for future tax research.","lang":"eng"}],"status":"public","publication":"Business Research","type":"journal_article","language":[{"iso":"eng"}],"_id":"5009","department":[{"_id":"187"},{"_id":"635"}],"user_id":"68607","year":"2018","page":"33-76","intvolume":"        11","citation":{"ieee":"T. Bauer, T. Kourouxous, and P. Krenn, “Taxation and Agency Conflicts between Firm Owners and Managers: A Review,” <i>Business Research</i>, vol. 11, no. 1, pp. 33–76, 2018.","chicago":"Bauer, Thomas, Thomas Kourouxous, and Peter Krenn. “Taxation and Agency Conflicts between Firm Owners and Managers: A Review.” <i>Business Research</i> 11, no. 1 (2018): 33–76.","ama":"Bauer T, Kourouxous T, Krenn P. Taxation and Agency Conflicts between Firm Owners and Managers: A Review. <i>Business Research</i>. 2018;11(1):33-76.","apa":"Bauer, T., Kourouxous, T., &#38; Krenn, P. (2018). Taxation and Agency Conflicts between Firm Owners and Managers: A Review. <i>Business Research</i>, <i>11</i>(1), 33–76.","bibtex":"@article{Bauer_Kourouxous_Krenn_2018, title={Taxation and Agency Conflicts between Firm Owners and Managers: A Review}, volume={11}, number={1}, journal={Business Research}, author={Bauer, Thomas and Kourouxous, Thomas and Krenn, Peter}, year={2018}, pages={33–76} }","short":"T. Bauer, T. Kourouxous, P. Krenn, Business Research 11 (2018) 33–76.","mla":"Bauer, Thomas, et al. “Taxation and Agency Conflicts between Firm Owners and Managers: A Review.” <i>Business Research</i>, vol. 11, no. 1, 2018, pp. 33–76."},"issue":"1","title":"Taxation and Agency Conflicts between Firm Owners and Managers: A Review","main_file_link":[{"open_access":"1","url":"https://link.springer.com/content/pdf/10.1007%2Fs40685-017-0054-y.pdf"}],"date_updated":"2022-01-06T07:01:34Z","oa":"1","volume":11,"date_created":"2018-10-30T12:18:42Z","author":[{"first_name":"Thomas","full_name":"Bauer, Thomas","last_name":"Bauer"},{"last_name":"Kourouxous","id":"66936","full_name":"Kourouxous, Thomas","first_name":"Thomas"},{"first_name":"Peter","full_name":"Krenn, Peter","last_name":"Krenn"}]},{"title":"Product market effects of IFRS adoption","publisher":"Elsevier","date_created":"2018-10-31T06:59:36Z","year":"2018","issue":"5","keyword":["Financial reporting regulationProduct market competition"],"language":[{"iso":"eng"}],"abstract":[{"text":"Prior literature finds that International Financial Reporting Standards (IFRS) adopters enjoy lower financing costs subsequent to IFRS adoption. We predict and find that mandatory IFRS adopters exploit lower financing costs to increase market share vis-à-vis non-adopters. This effect is robust across several different model specifications in a sample capturing the universe of public and private firms in the EU, in a matched sample of public and private firms, and in a public firm sample comparing mandatory and voluntary IFRS adopters. We further find that IFRS is associated with an increase (decrease) in industry sales concentration (competition), consistent with large public firms increasing market share. In supplemental analyses, we find that mandatory adopters issue more equity and debt after IFRS adoption and that larger market share gains accrue to those mandatory IFRS adopters that issue more equity and debt after IFRS adoption. Overall, we provide evidence of unintended product market consequences of IFRS adoption.","lang":"eng"}],"publication":"Journal of Accounting and Public Policy","doi":"10.1016/j.jaccpubpol.2018.09.004","date_updated":"2022-01-06T07:01:38Z","volume":37,"author":[{"first_name":"Jimmy F","last_name":"Downes","full_name":"Downes, Jimmy F"},{"first_name":"Vanessa","last_name":"Flagmeier","id":"8084","full_name":"Flagmeier, Vanessa"},{"first_name":"David","full_name":"Godsell, David","last_name":"Godsell"}],"page":"376-401","intvolume":"        37","citation":{"chicago":"Downes, Jimmy F, Vanessa Flagmeier, and David Godsell. “Product Market Effects of IFRS Adoption.” <i>Journal of Accounting and Public Policy</i> 37, no. 5 (2018): 376–401. <a href=\"https://doi.org/10.1016/j.jaccpubpol.2018.09.004\">https://doi.org/10.1016/j.jaccpubpol.2018.09.004</a>.","ieee":"J. F. Downes, V. Flagmeier, and D. Godsell, “Product market effects of IFRS adoption,” <i>Journal of Accounting and Public Policy</i>, vol. 37, no. 5, pp. 376–401, 2018.","ama":"Downes JF, Flagmeier V, Godsell D. Product market effects of IFRS adoption. <i>Journal of Accounting and Public Policy</i>. 2018;37(5):376-401. doi:<a href=\"https://doi.org/10.1016/j.jaccpubpol.2018.09.004\">10.1016/j.jaccpubpol.2018.09.004</a>","mla":"Downes, Jimmy F., et al. “Product Market Effects of IFRS Adoption.” <i>Journal of Accounting and Public Policy</i>, vol. 37, no. 5, Elsevier, 2018, pp. 376–401, doi:<a href=\"https://doi.org/10.1016/j.jaccpubpol.2018.09.004\">10.1016/j.jaccpubpol.2018.09.004</a>.","short":"J.F. Downes, V. Flagmeier, D. Godsell, Journal of Accounting and Public Policy 37 (2018) 376–401.","bibtex":"@article{Downes_Flagmeier_Godsell_2018, title={Product market effects of IFRS adoption}, volume={37}, DOI={<a href=\"https://doi.org/10.1016/j.jaccpubpol.2018.09.004\">10.1016/j.jaccpubpol.2018.09.004</a>}, number={5}, journal={Journal of Accounting and Public Policy}, publisher={Elsevier}, author={Downes, Jimmy F and Flagmeier, Vanessa and Godsell, David}, year={2018}, pages={376–401} }","apa":"Downes, J. F., Flagmeier, V., &#38; Godsell, D. (2018). Product market effects of IFRS adoption. <i>Journal of Accounting and Public Policy</i>, <i>37</i>(5), 376–401. <a href=\"https://doi.org/10.1016/j.jaccpubpol.2018.09.004\">https://doi.org/10.1016/j.jaccpubpol.2018.09.004</a>"},"jel":["D43","G32","G38"],"publication_status":"published","_id":"5101","department":[{"_id":"551"},{"_id":"189"}],"user_id":"64756","status":"public","type":"journal_article"},{"date_updated":"2022-01-06T06:51:59Z","publisher":"Emerald","author":[{"last_name":"Köster","full_name":"Köster, Hannes","first_name":"Hannes"},{"id":"67265","full_name":"Pelster, Matthias","last_name":"Pelster","orcid":" https://orcid.org/0000-0001-5740-2420","first_name":"Matthias"}],"date_created":"2018-03-20T11:31:35Z","title":"Financial penalties and banks’ systemic risk","doi":"10.1108/jrf-04-2017-0069","publication_identifier":{"issn":["1526-5943"]},"publication_status":"published","year":"2018","page":"00-00","citation":{"ama":"Köster H, Pelster M. Financial penalties and banks’ systemic risk. <i>The Journal of Risk Finance</i>. 2018:00-00. doi:<a href=\"https://doi.org/10.1108/jrf-04-2017-0069\">10.1108/jrf-04-2017-0069</a>","ieee":"H. Köster and M. Pelster, “Financial penalties and banks’ systemic risk,” <i>The Journal of Risk Finance</i>, pp. 00–00, 2018.","chicago":"Köster, Hannes, and Matthias Pelster. “Financial Penalties and Banks’ Systemic Risk.” <i>The Journal of Risk Finance</i>, 2018, 00–00. <a href=\"https://doi.org/10.1108/jrf-04-2017-0069\">https://doi.org/10.1108/jrf-04-2017-0069</a>.","mla":"Köster, Hannes, and Matthias Pelster. “Financial Penalties and Banks’ Systemic Risk.” <i>The Journal of Risk Finance</i>, Emerald, 2018, pp. 00–00, doi:<a href=\"https://doi.org/10.1108/jrf-04-2017-0069\">10.1108/jrf-04-2017-0069</a>.","bibtex":"@article{Köster_Pelster_2018, title={Financial penalties and banks’ systemic risk}, DOI={<a href=\"https://doi.org/10.1108/jrf-04-2017-0069\">10.1108/jrf-04-2017-0069</a>}, journal={The Journal of Risk Finance}, publisher={Emerald}, author={Köster, Hannes and Pelster, Matthias}, year={2018}, pages={00–00} }","short":"H. Köster, M. Pelster, The Journal of Risk Finance (2018) 00–00.","apa":"Köster, H., &#38; Pelster, M. (2018). Financial penalties and banks’ systemic risk. <i>The Journal of Risk Finance</i>, 00–00. <a href=\"https://doi.org/10.1108/jrf-04-2017-0069\">https://doi.org/10.1108/jrf-04-2017-0069</a>"},"_id":"1447","department":[{"_id":"186"},{"_id":"578"}],"user_id":"67265","publication":"The Journal of Risk Finance","type":"journal_article","status":"public"},{"_id":"1449","user_id":"67265","department":[{"_id":"186"},{"_id":"578"}],"extern":"1","type":"journal_article","publication":"The European Journal of Finance","status":"public","date_updated":"2022-01-06T06:52:00Z","publisher":"Informa UK Limited","author":[{"first_name":"Matthias","id":"67265","full_name":"Pelster, Matthias","orcid":" https://orcid.org/0000-0001-5740-2420","last_name":"Pelster"},{"first_name":"Felix","full_name":"Irresberger, Felix","last_name":"Irresberger"},{"full_name":"Weiß, Gregor N.F.","last_name":"Weiß","first_name":"Gregor N.F."}],"date_created":"2018-03-20T11:32:32Z","volume":24,"title":"Bank stock performance and bank regulation around the globe","doi":"10.1080/1351847x.2016.1226189","publication_status":"published","publication_identifier":{"issn":["1351-847X","1466-4364"]},"issue":"2","year":"2018","citation":{"mla":"Pelster, Matthias, et al. “Bank Stock Performance and Bank Regulation around the Globe.” <i>The European Journal of Finance</i>, vol. 24, no. 2, Informa UK Limited, 2018, pp. 77–113, doi:<a href=\"https://doi.org/10.1080/1351847x.2016.1226189\">10.1080/1351847x.2016.1226189</a>.","short":"M. Pelster, F. Irresberger, G.N.F. Weiß, The European Journal of Finance 24 (2018) 77–113.","bibtex":"@article{Pelster_Irresberger_Weiß_2018, title={Bank stock performance and bank regulation around the globe}, volume={24}, DOI={<a href=\"https://doi.org/10.1080/1351847x.2016.1226189\">10.1080/1351847x.2016.1226189</a>}, number={2}, journal={The European Journal of Finance}, publisher={Informa UK Limited}, author={Pelster, Matthias and Irresberger, Felix and Weiß, Gregor N.F.}, year={2018}, pages={77–113} }","apa":"Pelster, M., Irresberger, F., &#38; Weiß, G. N. F. (2018). Bank stock performance and bank regulation around the globe. <i>The European Journal of Finance</i>, <i>24</i>(2), 77–113. <a href=\"https://doi.org/10.1080/1351847x.2016.1226189\">https://doi.org/10.1080/1351847x.2016.1226189</a>","ieee":"M. Pelster, F. Irresberger, and G. N. F. Weiß, “Bank stock performance and bank regulation around the globe,” <i>The European Journal of Finance</i>, vol. 24, no. 2, pp. 77–113, 2018.","chicago":"Pelster, Matthias, Felix Irresberger, and Gregor N.F. Weiß. “Bank Stock Performance and Bank Regulation around the Globe.” <i>The European Journal of Finance</i> 24, no. 2 (2018): 77–113. <a href=\"https://doi.org/10.1080/1351847x.2016.1226189\">https://doi.org/10.1080/1351847x.2016.1226189</a>.","ama":"Pelster M, Irresberger F, Weiß GNF. Bank stock performance and bank regulation around the globe. <i>The European Journal of Finance</i>. 2018;24(2):77-113. doi:<a href=\"https://doi.org/10.1080/1351847x.2016.1226189\">10.1080/1351847x.2016.1226189</a>"},"page":"77-113","intvolume":"        24"},{"status":"public","type":"journal_article","publication":"Journal of Behavioral and Experimental Finance","user_id":"67265","department":[{"_id":"186"},{"_id":"578"}],"_id":"1451","citation":{"ama":"Breitmayer B, Pelster M. Affect and stock returns. <i>Journal of Behavioral and Experimental Finance</i>. 2018. doi:<a href=\"https://doi.org/10.1016/j.jbef.2018.01.009\">10.1016/j.jbef.2018.01.009</a>","ieee":"B. Breitmayer and M. Pelster, “Affect and stock returns,” <i>Journal of Behavioral and Experimental Finance</i>, 2018.","chicago":"Breitmayer, Bastian, and Matthias Pelster. “Affect and Stock Returns.” <i>Journal of Behavioral and Experimental Finance</i>, 2018. <a href=\"https://doi.org/10.1016/j.jbef.2018.01.009\">https://doi.org/10.1016/j.jbef.2018.01.009</a>.","apa":"Breitmayer, B., &#38; Pelster, M. (2018). Affect and stock returns. <i>Journal of Behavioral and Experimental Finance</i>. <a href=\"https://doi.org/10.1016/j.jbef.2018.01.009\">https://doi.org/10.1016/j.jbef.2018.01.009</a>","short":"B. Breitmayer, M. Pelster, Journal of Behavioral and Experimental Finance (2018).","bibtex":"@article{Breitmayer_Pelster_2018, title={Affect and stock returns}, DOI={<a href=\"https://doi.org/10.1016/j.jbef.2018.01.009\">10.1016/j.jbef.2018.01.009</a>}, journal={Journal of Behavioral and Experimental Finance}, publisher={Elsevier BV}, author={Breitmayer, Bastian and Pelster, Matthias}, year={2018} }","mla":"Breitmayer, Bastian, and Matthias Pelster. “Affect and Stock Returns.” <i>Journal of Behavioral and Experimental Finance</i>, Elsevier BV, 2018, doi:<a href=\"https://doi.org/10.1016/j.jbef.2018.01.009\">10.1016/j.jbef.2018.01.009</a>."},"year":"2018","publication_status":"published","publication_identifier":{"issn":["2214-6350"]},"doi":"10.1016/j.jbef.2018.01.009","title":"Affect and stock returns","author":[{"first_name":"Bastian","full_name":"Breitmayer, Bastian","last_name":"Breitmayer"},{"last_name":"Pelster","orcid":" https://orcid.org/0000-0001-5740-2420","id":"67265","full_name":"Pelster, Matthias","first_name":"Matthias"}],"date_created":"2018-03-20T11:33:28Z","date_updated":"2022-01-06T06:52:00Z","publisher":"Elsevier BV"},{"type":"journal_article","status":"public","department":[{"_id":"186"},{"_id":"815"}],"user_id":"21810","_id":"47915","publication_identifier":{"issn":["1535-3958","1535-3966"]},"publication_status":"published","intvolume":"        26","page":"351-366","citation":{"ieee":"B. Manning, G. Braam, and D. Reimsbach, “Corporate governance and sustainable business conduct—&#60;scp&#62;E&#60;/scp&#62;ffects of board monitoring effectiveness and stakeholder engagement on corporate sustainability performance and disclosure choices,” <i>Corporate Social Responsibility and Environmental Management</i>, vol. 26, no. 2, pp. 351–366, 2018, doi: <a href=\"https://doi.org/10.1002/csr.1687\">10.1002/csr.1687</a>.","chicago":"Manning, Bart, Geert Braam, and Daniel Reimsbach. “Corporate Governance and Sustainable Business Conduct—&#60;scp&#62;E&#60;/Scp&#62;ffects of Board Monitoring Effectiveness and Stakeholder Engagement on Corporate Sustainability Performance and Disclosure Choices.” <i>Corporate Social Responsibility and Environmental Management</i> 26, no. 2 (2018): 351–66. <a href=\"https://doi.org/10.1002/csr.1687\">https://doi.org/10.1002/csr.1687</a>.","ama":"Manning B, Braam G, Reimsbach D. Corporate governance and sustainable business conduct—&#60;scp&#62;E&#60;/scp&#62;ffects of board monitoring effectiveness and stakeholder engagement on corporate sustainability performance and disclosure choices. <i>Corporate Social Responsibility and Environmental Management</i>. 2018;26(2):351-366. doi:<a href=\"https://doi.org/10.1002/csr.1687\">10.1002/csr.1687</a>","apa":"Manning, B., Braam, G., &#38; Reimsbach, D. (2018). Corporate governance and sustainable business conduct—&#60;scp&#62;E&#60;/scp&#62;ffects of board monitoring effectiveness and stakeholder engagement on corporate sustainability performance and disclosure choices. <i>Corporate Social Responsibility and Environmental Management</i>, <i>26</i>(2), 351–366. <a href=\"https://doi.org/10.1002/csr.1687\">https://doi.org/10.1002/csr.1687</a>","short":"B. Manning, G. Braam, D. Reimsbach, Corporate Social Responsibility and Environmental Management 26 (2018) 351–366.","bibtex":"@article{Manning_Braam_Reimsbach_2018, title={Corporate governance and sustainable business conduct—&#60;scp&#62;E&#60;/scp&#62;ffects of board monitoring effectiveness and stakeholder engagement on corporate sustainability performance and disclosure choices}, volume={26}, DOI={<a href=\"https://doi.org/10.1002/csr.1687\">10.1002/csr.1687</a>}, number={2}, journal={Corporate Social Responsibility and Environmental Management}, publisher={Wiley}, author={Manning, Bart and Braam, Geert and Reimsbach, Daniel}, year={2018}, pages={351–366} }","mla":"Manning, Bart, et al. “Corporate Governance and Sustainable Business Conduct—&#60;scp&#62;E&#60;/Scp&#62;ffects of Board Monitoring Effectiveness and Stakeholder Engagement on Corporate Sustainability Performance and Disclosure Choices.” <i>Corporate Social Responsibility and Environmental Management</i>, vol. 26, no. 2, Wiley, 2018, pp. 351–66, doi:<a href=\"https://doi.org/10.1002/csr.1687\">10.1002/csr.1687</a>."},"volume":26,"author":[{"first_name":"Bart","full_name":"Manning, Bart","last_name":"Manning"},{"last_name":"Braam","full_name":"Braam, Geert","first_name":"Geert"},{"id":"100169","full_name":"Reimsbach, Daniel","last_name":"Reimsbach","first_name":"Daniel"}],"date_updated":"2023-10-30T11:32:48Z","doi":"10.1002/csr.1687","publication":"Corporate Social Responsibility and Environmental Management","abstract":[{"lang":"eng","text":"<jats:title>Abstract</jats:title><jats:p>This study posits that, in the absence of extensive mandatory regulation and auditing, differences in internal and external corporate governance (CG) mechanisms will explain variations in choices concerning corporate sustainability reporting and the interrelated and underlying corporate sustainability performance (CSP). Specifically, we explore whether board monitoring effectiveness as a major internal CG mechanism and stakeholder engagement as a key external CG mechanism are positively associated with sustainability reporting quality (SRQ), compliance with generally accepted sustainability reporting standards (SRC) and guidelines, and CSP for a sample of Dutch firms that have voluntarily disclosed sustainability reports during the years 2012–2016. In addition to these direct effects, we also investigate the potential indirect effects of the CG mechanisms on SRQ and SRC via CSP and distinguish between nonlagged and lag effects. Using structural equation modeling, our results show that, in the short term, monitoring effectiveness positively affects SRQ and SRC. Stakeholder engagement positively affects SRQ and SRC in the short term and is positively related to SRQ via CSP in the longer term, indicating that active stakeholders, over time, may drive companies toward more sustainable business conduct. Finally, the findings that CSP is positively related to SRQ but negatively related to SRC provide further support for signaling and legitimacy theory, respectively. Companies with superior CSP disclose high‐quality information on CSP to signal the firm's superior sustainability performance, whereas poor performing companies legitimize their inferior CSP by complying with more reporting standards, rather than by directly improving their underlying CSP.</jats:p>"}],"language":[{"iso":"eng"}],"keyword":["Management","Monitoring","Policy and Law","Strategy and Management","Development"],"issue":"2","year":"2018","date_created":"2023-10-10T10:00:18Z","publisher":"Wiley","title":"Corporate governance and sustainable business conduct—<scp>E</scp>ffects of board monitoring effectiveness and stakeholder engagement on corporate sustainability performance and disclosure choices"},{"date_updated":"2023-10-30T11:33:14Z","author":[{"first_name":"Bart","last_name":"Manning","full_name":"Manning, Bart"},{"first_name":"Geert","last_name":"Braam","full_name":"Braam, Geert"},{"last_name":"Reimsbach","id":"100169","full_name":"Reimsbach, Daniel","first_name":"Daniel"}],"volume":26,"doi":"10.1002/csr.1687","publication_status":"published","publication_identifier":{"issn":["1535-3958","1535-3966"]},"citation":{"ama":"Manning B, Braam G, Reimsbach D. Corporate governance and sustainable business conduct—&#60;scp&#62;E&#60;/scp&#62;ffects of board monitoring effectiveness and stakeholder engagement on corporate sustainability performance and disclosure choices. <i>Corporate Social Responsibility and Environmental Management</i>. 2018;26(2):351-366. doi:<a href=\"https://doi.org/10.1002/csr.1687\">10.1002/csr.1687</a>","ieee":"B. Manning, G. Braam, and D. Reimsbach, “Corporate governance and sustainable business conduct—&#60;scp&#62;E&#60;/scp&#62;ffects of board monitoring effectiveness and stakeholder engagement on corporate sustainability performance and disclosure choices,” <i>Corporate Social Responsibility and Environmental Management</i>, vol. 26, no. 2, pp. 351–366, 2018, doi: <a href=\"https://doi.org/10.1002/csr.1687\">10.1002/csr.1687</a>.","chicago":"Manning, Bart, Geert Braam, and Daniel Reimsbach. “Corporate Governance and Sustainable Business Conduct—&#60;scp&#62;E&#60;/Scp&#62;ffects of Board Monitoring Effectiveness and Stakeholder Engagement on Corporate Sustainability Performance and Disclosure Choices.” <i>Corporate Social Responsibility and Environmental Management</i> 26, no. 2 (2018): 351–66. <a href=\"https://doi.org/10.1002/csr.1687\">https://doi.org/10.1002/csr.1687</a>.","short":"B. Manning, G. Braam, D. Reimsbach, Corporate Social Responsibility and Environmental Management 26 (2018) 351–366.","bibtex":"@article{Manning_Braam_Reimsbach_2018, title={Corporate governance and sustainable business conduct—&#60;scp&#62;E&#60;/scp&#62;ffects of board monitoring effectiveness and stakeholder engagement on corporate sustainability performance and disclosure choices}, volume={26}, DOI={<a href=\"https://doi.org/10.1002/csr.1687\">10.1002/csr.1687</a>}, number={2}, journal={Corporate Social Responsibility and Environmental Management}, publisher={Wiley}, author={Manning, Bart and Braam, Geert and Reimsbach, Daniel}, year={2018}, pages={351–366} }","mla":"Manning, Bart, et al. “Corporate Governance and Sustainable Business Conduct—&#60;scp&#62;E&#60;/Scp&#62;ffects of Board Monitoring Effectiveness and Stakeholder Engagement on Corporate Sustainability Performance and Disclosure Choices.” <i>Corporate Social Responsibility and Environmental Management</i>, vol. 26, no. 2, Wiley, 2018, pp. 351–66, doi:<a href=\"https://doi.org/10.1002/csr.1687\">10.1002/csr.1687</a>.","apa":"Manning, B., Braam, G., &#38; Reimsbach, D. (2018). Corporate governance and sustainable business conduct—&#60;scp&#62;E&#60;/scp&#62;ffects of board monitoring effectiveness and stakeholder engagement on corporate sustainability performance and disclosure choices. <i>Corporate Social Responsibility and Environmental Management</i>, <i>26</i>(2), 351–366. <a href=\"https://doi.org/10.1002/csr.1687\">https://doi.org/10.1002/csr.1687</a>"},"page":"351-366","intvolume":"        26","_id":"47916","user_id":"21810","department":[{"_id":"186"},{"_id":"815"}],"type":"journal_article","status":"public","publisher":"Wiley","date_created":"2023-10-10T10:00:19Z","title":"Corporate governance and sustainable business conduct—<scp>E</scp>ffects of board monitoring effectiveness and stakeholder engagement on corporate sustainability performance and disclosure choices","issue":"2","year":"2018","keyword":["Management","Monitoring","Policy and Law","Strategy and Management","Development"],"language":[{"iso":"eng"}],"publication":"Corporate Social Responsibility and Environmental Management","abstract":[{"lang":"eng","text":"<jats:title>Abstract</jats:title><jats:p>This study posits that, in the absence of extensive mandatory regulation and auditing, differences in internal and external corporate governance (CG) mechanisms will explain variations in choices concerning corporate sustainability reporting and the interrelated and underlying corporate sustainability performance (CSP). Specifically, we explore whether board monitoring effectiveness as a major internal CG mechanism and stakeholder engagement as a key external CG mechanism are positively associated with sustainability reporting quality (SRQ), compliance with generally accepted sustainability reporting standards (SRC) and guidelines, and CSP for a sample of Dutch firms that have voluntarily disclosed sustainability reports during the years 2012–2016. In addition to these direct effects, we also investigate the potential indirect effects of the CG mechanisms on SRQ and SRC via CSP and distinguish between nonlagged and lag effects. Using structural equation modeling, our results show that, in the short term, monitoring effectiveness positively affects SRQ and SRC. Stakeholder engagement positively affects SRQ and SRC in the short term and is positively related to SRQ via CSP in the longer term, indicating that active stakeholders, over time, may drive companies toward more sustainable business conduct. Finally, the findings that CSP is positively related to SRQ but negatively related to SRC provide further support for signaling and legitimacy theory, respectively. Companies with superior CSP disclose high‐quality information on CSP to signal the firm's superior sustainability performance, whereas poor performing companies legitimize their inferior CSP by complying with more reporting standards, rather than by directly improving their underlying CSP.</jats:p>"}]},{"user_id":"21810","department":[{"_id":"186"},{"_id":"815"}],"_id":"47914","language":[{"iso":"eng"}],"keyword":["Industrial and Manufacturing Engineering","Strategy and Management","General Environmental Science","Renewable Energy","Sustainability and the Environment","Building and Construction"],"type":"journal_article","publication":"Journal of Cleaner Production","status":"public","date_created":"2023-10-10T09:24:01Z","author":[{"last_name":"Wang","full_name":"Wang, Zhi","first_name":"Zhi"},{"first_name":"Daniel","full_name":"Reimsbach, Daniel","id":"100169","last_name":"Reimsbach"},{"last_name":"Braam","full_name":"Braam, Geert","first_name":"Geert"}],"volume":198,"date_updated":"2023-10-30T11:32:22Z","publisher":"Elsevier BV","doi":"10.1016/j.jclepro.2018.07.116","title":"Political embeddedness and the diffusion of corporate social responsibility practices in China: A trade-off between financial and CSR performance?","publication_status":"published","publication_identifier":{"issn":["0959-6526"]},"citation":{"apa":"Wang, Z., Reimsbach, D., &#38; Braam, G. (2018). Political embeddedness and the diffusion of corporate social responsibility practices in China: A trade-off between financial and CSR performance? <i>Journal of Cleaner Production</i>, <i>198</i>, 1185–1197. <a href=\"https://doi.org/10.1016/j.jclepro.2018.07.116\">https://doi.org/10.1016/j.jclepro.2018.07.116</a>","short":"Z. Wang, D. Reimsbach, G. Braam, Journal of Cleaner Production 198 (2018) 1185–1197.","bibtex":"@article{Wang_Reimsbach_Braam_2018, title={Political embeddedness and the diffusion of corporate social responsibility practices in China: A trade-off between financial and CSR performance?}, volume={198}, DOI={<a href=\"https://doi.org/10.1016/j.jclepro.2018.07.116\">10.1016/j.jclepro.2018.07.116</a>}, journal={Journal of Cleaner Production}, publisher={Elsevier BV}, author={Wang, Zhi and Reimsbach, Daniel and Braam, Geert}, year={2018}, pages={1185–1197} }","mla":"Wang, Zhi, et al. “Political Embeddedness and the Diffusion of Corporate Social Responsibility Practices in China: A Trade-off between Financial and CSR Performance?” <i>Journal of Cleaner Production</i>, vol. 198, Elsevier BV, 2018, pp. 1185–97, doi:<a href=\"https://doi.org/10.1016/j.jclepro.2018.07.116\">10.1016/j.jclepro.2018.07.116</a>.","ama":"Wang Z, Reimsbach D, Braam G. Political embeddedness and the diffusion of corporate social responsibility practices in China: A trade-off between financial and CSR performance? <i>Journal of Cleaner Production</i>. 2018;198:1185-1197. doi:<a href=\"https://doi.org/10.1016/j.jclepro.2018.07.116\">10.1016/j.jclepro.2018.07.116</a>","ieee":"Z. Wang, D. Reimsbach, and G. Braam, “Political embeddedness and the diffusion of corporate social responsibility practices in China: A trade-off between financial and CSR performance?,” <i>Journal of Cleaner Production</i>, vol. 198, pp. 1185–1197, 2018, doi: <a href=\"https://doi.org/10.1016/j.jclepro.2018.07.116\">10.1016/j.jclepro.2018.07.116</a>.","chicago":"Wang, Zhi, Daniel Reimsbach, and Geert Braam. “Political Embeddedness and the Diffusion of Corporate Social Responsibility Practices in China: A Trade-off between Financial and CSR Performance?” <i>Journal of Cleaner Production</i> 198 (2018): 1185–97. <a href=\"https://doi.org/10.1016/j.jclepro.2018.07.116\">https://doi.org/10.1016/j.jclepro.2018.07.116</a>."},"page":"1185-1197","intvolume":"       198","year":"2018"},{"place":"Hamburg","year":"2018","page":"179-207","citation":{"ama":"Koch C. Einsatz der Risikoanalyse als Instrument des Investitionscontrollings. In: Betz S, ed. <i>Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik</i>. 2nd ed. Dr. Kovac; 2018:179-207.","ieee":"C. Koch, “Einsatz der Risikoanalyse als Instrument des Investitionscontrollings,” in <i>Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik</i>, 2nd ed., S. Betz, Ed. Hamburg: Dr. Kovac, 2018, pp. 179–207.","chicago":"Koch, Christian. “Einsatz der Risikoanalyse als Instrument des Investitionscontrollings.” In <i>Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik</i>, edited by Stefan Betz, 2nd ed., 179–207. Hamburg: Dr. Kovac, 2018.","apa":"Koch, C. (2018). Einsatz der Risikoanalyse als Instrument des Investitionscontrollings. In S. Betz (Ed.), <i>Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik</i> (2nd ed., pp. 179–207). Dr. Kovac.","mla":"Koch, Christian. “Einsatz der Risikoanalyse als Instrument des Investitionscontrollings.” <i>Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik</i>, edited by Stefan Betz, 2nd ed., Dr. Kovac, 2018, pp. 179–207.","short":"C. Koch, in: S. Betz (Ed.), Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik, 2nd ed., Dr. Kovac, Hamburg, 2018, pp. 179–207.","bibtex":"@inbook{Koch_2018, place={Hamburg}, edition={2}, title={Einsatz der Risikoanalyse als Instrument des Investitionscontrollings}, booktitle={Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik}, publisher={Dr. Kovac}, author={Koch, Christian}, editor={Betz, Stefan}, year={2018}, pages={179–207} }"},"publication_identifier":{"isbn":["978-3-339-10226-3"]},"publication_status":"published","edition":"2","title":"Einsatz der Risikoanalyse als Instrument des Investitionscontrollings","publisher":"Dr. Kovac","date_updated":"2024-01-10T09:14:34Z","date_created":"2024-01-09T09:18:40Z","author":[{"first_name":"Christian","last_name":"Koch","full_name":"Koch, Christian"}],"editor":[{"first_name":"Stefan","full_name":"Betz, Stefan","last_name":"Betz"}],"status":"public","publication":"Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik","type":"book_chapter","language":[{"iso":"ger"}],"_id":"50364","department":[{"_id":"193"}],"user_id":"21811"},{"citation":{"chicago":"Puls, Christoph. “Kostenorientiertes Management von Logistikdienstleistern.” In <i>Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik</i>, edited by Stefan Betz, 2nd ed., 13–42. Hamburg: Dr. Kovac, 2018.","ieee":"C. Puls, “Kostenorientiertes Management von Logistikdienstleistern,” in <i>Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik</i>, 2nd ed., S. Betz, Ed. Hamburg: Dr. Kovac, 2018, pp. 13–42.","ama":"Puls C. Kostenorientiertes Management von Logistikdienstleistern. In: Betz S, ed. <i>Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik</i>. 2nd ed. Dr. Kovac; 2018:13-42.","apa":"Puls, C. (2018). Kostenorientiertes Management von Logistikdienstleistern. In S. Betz (Ed.), <i>Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik</i> (2nd ed., pp. 13–42). Dr. Kovac.","short":"C. Puls, in: S. Betz (Ed.), Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik, 2nd ed., Dr. Kovac, Hamburg, 2018, pp. 13–42.","mla":"Puls, Christoph. “Kostenorientiertes Management von Logistikdienstleistern.” <i>Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik</i>, edited by Stefan Betz, 2nd ed., Dr. Kovac, 2018, pp. 13–42.","bibtex":"@inbook{Puls_2018, place={Hamburg}, edition={2}, title={Kostenorientiertes Management von Logistikdienstleistern}, booktitle={Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik}, publisher={Dr. Kovac}, author={Puls, Christoph}, editor={Betz, Stefan}, year={2018}, pages={13–42} }"},"page":"13-42","place":"Hamburg","year":"2018","edition":"2","publication_status":"published","publication_identifier":{"isbn":["978-3-339-10226-3"]},"title":"Kostenorientiertes Management von Logistikdienstleistern","date_created":"2024-01-09T09:37:21Z","author":[{"first_name":"Christoph","full_name":"Puls, Christoph","last_name":"Puls"}],"date_updated":"2024-01-10T09:17:24Z","publisher":"Dr. Kovac","status":"public","editor":[{"full_name":"Betz, Stefan","last_name":"Betz","first_name":"Stefan"}],"type":"book_chapter","publication":"Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik","language":[{"iso":"ger"}],"user_id":"21811","department":[{"_id":"193"}],"_id":"50373"},{"publication_status":"published","publication_identifier":{"isbn":["978-3-339-10770-1"]},"year":"2018","place":"Hamburg","citation":{"ama":"Hrnjadovic D. <i>Unterstützung von Standardisierungsentscheidungen innerhalb eines produktionsprozessorientierten Komplexitätsmanagements</i>. Dr. Kovac; 2018.","ieee":"D. Hrnjadovic, <i>Unterstützung von Standardisierungsentscheidungen innerhalb eines produktionsprozessorientierten Komplexitätsmanagements</i>. Hamburg: Dr. Kovac, 2018.","chicago":"Hrnjadovic, Damir. <i>Unterstützung von Standardisierungsentscheidungen innerhalb eines produktionsprozessorientierten Komplexitätsmanagements</i>. Hamburg: Dr. Kovac, 2018.","apa":"Hrnjadovic, D. (2018). <i>Unterstützung von Standardisierungsentscheidungen innerhalb eines produktionsprozessorientierten Komplexitätsmanagements</i>. Dr. Kovac.","short":"D. Hrnjadovic, Unterstützung von Standardisierungsentscheidungen innerhalb eines produktionsprozessorientierten Komplexitätsmanagements, Dr. Kovac, Hamburg, 2018.","mla":"Hrnjadovic, Damir. <i>Unterstützung von Standardisierungsentscheidungen innerhalb eines produktionsprozessorientierten Komplexitätsmanagements</i>. Dr. Kovac, 2018.","bibtex":"@book{Hrnjadovic_2018, place={Hamburg}, title={Unterstützung von Standardisierungsentscheidungen innerhalb eines produktionsprozessorientierten Komplexitätsmanagements}, publisher={Dr. Kovac}, author={Hrnjadovic, Damir}, year={2018} }"},"page":"367","publisher":"Dr. Kovac","date_updated":"2024-01-10T09:20:23Z","supervisor":[{"first_name":"Stefan","last_name":"Betz","full_name":"Betz, Stefan","id":"54"}],"author":[{"full_name":"Hrnjadovic, Damir","last_name":"Hrnjadovic","first_name":"Damir"}],"date_created":"2024-01-09T11:04:14Z","title":"Unterstützung von Standardisierungsentscheidungen innerhalb eines produktionsprozessorientierten Komplexitätsmanagements","type":"dissertation","status":"public","_id":"50381","user_id":"21811","department":[{"_id":"193"}],"language":[{"iso":"ger"}]},{"place":"Hamburg","year":"2018","citation":{"apa":"Opitz, O. (2018). Integrierte, ökologieorientierte Produktlebenszyklusrechnung. In S. Betz (Ed.), <i>Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik</i> (2nd ed., pp. 277–317). Dr. Kovac.","short":"O. Opitz, in: S. Betz (Ed.), Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik, 2nd ed., Dr. Kovac, Hamburg, 2018, pp. 277–317.","bibtex":"@inbook{Opitz_2018, place={Hamburg}, edition={2}, title={Integrierte, ökologieorientierte Produktlebenszyklusrechnung}, booktitle={Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik}, publisher={Dr. Kovac}, author={Opitz, Oliver}, editor={Betz, Stefan}, year={2018}, pages={277–317} }","mla":"Opitz, Oliver. “Integrierte, ökologieorientierte Produktlebenszyklusrechnung.” <i>Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik</i>, edited by Stefan Betz, 2nd ed., Dr. Kovac, 2018, pp. 277–317.","ama":"Opitz O. Integrierte, ökologieorientierte Produktlebenszyklusrechnung. In: Betz S, ed. <i>Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik</i>. 2nd ed. Dr. Kovac; 2018:277-317.","chicago":"Opitz, Oliver. “Integrierte, ökologieorientierte Produktlebenszyklusrechnung.” In <i>Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik</i>, edited by Stefan Betz, 2nd ed., 277–317. Hamburg: Dr. Kovac, 2018.","ieee":"O. Opitz, “Integrierte, ökologieorientierte Produktlebenszyklusrechnung,” in <i>Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik</i>, 2nd ed., S. Betz, Ed. Hamburg: Dr. Kovac, 2018, pp. 277–317."},"page":"277-317","publication_status":"published","publication_identifier":{"isbn":["978-3-339-10226-3"]},"edition":"2","title":"Integrierte, ökologieorientierte Produktlebenszyklusrechnung","date_updated":"2024-01-10T09:25:28Z","publisher":"Dr. Kovac","date_created":"2024-01-09T11:29:46Z","author":[{"last_name":"Opitz","full_name":"Opitz, Oliver","first_name":"Oliver"}],"editor":[{"last_name":"Betz","full_name":"Betz, Stefan","first_name":"Stefan"}],"status":"public","type":"book_chapter","publication":"Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik","language":[{"iso":"ger"}],"_id":"50393","user_id":"21811","department":[{"_id":"193"}]},{"publication_identifier":{"isbn":["978-3-339-10226-3"]},"publication_status":"published","edition":"2","year":"2018","place":"Hamburg","page":"277-317","citation":{"apa":"Faupel, C. (2018). Integrierte, ökologieorientierte Produktlebenszyklusrechnung. In S. Betz (Ed.), <i>Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik</i> (2nd ed., pp. 277–317). Dr. Kovac.","short":"C. Faupel, in: S. Betz (Ed.), Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik, 2nd ed., Dr. Kovac, Hamburg, 2018, pp. 277–317.","mla":"Faupel, Christian. “Integrierte, ökologieorientierte Produktlebenszyklusrechnung.” <i>Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik</i>, edited by Stefan Betz, 2nd ed., Dr. Kovac, 2018, pp. 277–317.","bibtex":"@inbook{Faupel_2018, place={Hamburg}, edition={2}, title={Integrierte, ökologieorientierte Produktlebenszyklusrechnung}, booktitle={Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik}, publisher={Dr. Kovac}, author={Faupel, Christian}, editor={Betz, Stefan}, year={2018}, pages={277–317} }","ama":"Faupel C. Integrierte, ökologieorientierte Produktlebenszyklusrechnung. In: Betz S, ed. <i>Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik</i>. 2nd ed. Dr. Kovac; 2018:277-317.","ieee":"C. Faupel, “Integrierte, ökologieorientierte Produktlebenszyklusrechnung,” in <i>Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik</i>, 2nd ed., S. Betz, Ed. Hamburg: Dr. Kovac, 2018, pp. 277–317.","chicago":"Faupel, Christian. “Integrierte, ökologieorientierte Produktlebenszyklusrechnung.” In <i>Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik</i>, edited by Stefan Betz, 2nd ed., 277–317. Hamburg: Dr. Kovac, 2018."},"date_updated":"2024-01-10T09:29:49Z","publisher":"Dr. Kovac","date_created":"2024-01-09T12:47:36Z","author":[{"first_name":"Christian","full_name":"Faupel, Christian","last_name":"Faupel"}],"title":"Integrierte, ökologieorientierte Produktlebenszyklusrechnung","publication":"Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik","type":"book_chapter","editor":[{"last_name":"Betz","full_name":"Betz, Stefan","first_name":"Stefan"}],"status":"public","_id":"50404","department":[{"_id":"193"}],"user_id":"21811","language":[{"iso":"ger"}]},{"_id":"4874","user_id":"36049","department":[{"_id":"275"}],"article_type":"original","language":[{"iso":"ger"}],"type":"journal_article","publication":"Die Wirtschaftsprüfung","abstract":[{"lang":"ger","text":"Restrukturierungen werden sowohl durch die Digitalisierung, aber auch durch klassische Themen – beispielsweise\r\ndie Notwendigkeit von Umsatz- und Kostensynergien in kompetitiven Märkten – verstärkt vorangetrieben.\r\nDieser Beitrag beleuchtet vor allem die Motive und Folgen aus wissenschaftlicher Perspektive, indem großzahlige\r\nempirische Befunde zu den Themen Beschäftigung, Finanzkennzahlen und Kapitalerhöhungen sowie steuerliche\r\nMotive prägnant zusammengefasst und im Kontext des geplanten Joint Ventures von thyssenkrupp und Tata\r\nSteel diskutiert werden."}],"status":"public","date_updated":"2024-04-17T13:34:51Z","date_created":"2018-10-26T07:22:22Z","author":[{"last_name":"Sievers","id":"46447","full_name":"Sievers, Sönke","first_name":"Sönke"},{"orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren","id":"530","first_name":"Caren"},{"full_name":"Uhde, André","id":"36049","orcid":"https://orcid.org/0000-0002-8058-8857","last_name":"Uhde","first_name":"André"}],"volume":71,"title":"Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp","main_file_link":[{"url":"https://www.idw.de/blob/108664/22a8a20e1240f553a0e6794daf8541c4/down-2018-09-data.pdf"}],"publication_status":"published","issue":"9","year":"2018","citation":{"short":"S. Sievers, C. Sureth-Sloane, A. Uhde, Die Wirtschaftsprüfung 71 (2018) 569–575.","mla":"Sievers, Sönke, et al. “Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp.” <i>Die Wirtschaftsprüfung</i>, vol. 71, no. 9, 2018, pp. 569–75.","bibtex":"@article{Sievers_Sureth-Sloane_Uhde_2018, title={Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp}, volume={71}, number={9}, journal={Die Wirtschaftsprüfung}, author={Sievers, Sönke and Sureth-Sloane, Caren and Uhde, André}, year={2018}, pages={569–575} }","apa":"Sievers, S., Sureth-Sloane, C., &#38; Uhde, A. (2018). Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp. <i>Die Wirtschaftsprüfung</i>, <i>71</i>(9), 569–575.","chicago":"Sievers, Sönke, Caren Sureth-Sloane, and André Uhde. “Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp.” <i>Die Wirtschaftsprüfung</i> 71, no. 9 (2018): 569–75.","ieee":"S. Sievers, C. Sureth-Sloane, and A. Uhde, “Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp,” <i>Die Wirtschaftsprüfung</i>, vol. 71, no. 9, pp. 569–575, 2018.","ama":"Sievers S, Sureth-Sloane C, Uhde A. Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp. <i>Die Wirtschaftsprüfung</i>. 2018;71(9):569-575."},"page":"569-575","intvolume":"        71"},{"department":[{"_id":"187"}],"user_id":"96670","_id":"62742","language":[{"iso":"eng"}],"publication":"Handbuch der österreichischen Steuerlehre, Band IV: Investition, Finanzierung und Steuern","type":"book_chapter","status":"public","editor":[{"last_name":"Eberhartinger","full_name":"Eberhartinger, Eva","first_name":"Eva"}],"author":[{"orcid":"0000-0003-4299-0551","last_name":"Bornemann","full_name":"Bornemann, Tobias","id":"88419","first_name":"Tobias"},{"first_name":"Matthias","full_name":"Petutschnig, Matthias","last_name":"Petutschnig"}],"date_created":"2025-12-02T09:09:10Z","date_updated":"2025-12-02T09:09:29Z","title":"Vorteilhaftigkeitsvergleich Eigen-/Fremdmittel","edition":"3","page":"122-134","citation":{"ieee":"T. Bornemann and M. Petutschnig, “Vorteilhaftigkeitsvergleich Eigen-/Fremdmittel,” in <i>Handbuch der österreichischen Steuerlehre, Band IV: Investition, Finanzierung und Steuern</i>, 3rd ed., E. Eberhartinger, Ed. 2018, pp. 122–134.","chicago":"Bornemann, Tobias, and Matthias Petutschnig. “Vorteilhaftigkeitsvergleich Eigen-/Fremdmittel.” In <i>Handbuch Der Österreichischen Steuerlehre, Band IV: Investition, Finanzierung Und Steuern</i>, edited by Eva Eberhartinger, 3rd ed., 122–34, 2018.","ama":"Bornemann T, Petutschnig M. Vorteilhaftigkeitsvergleich Eigen-/Fremdmittel. In: Eberhartinger E, ed. <i>Handbuch Der Österreichischen Steuerlehre, Band IV: Investition, Finanzierung Und Steuern</i>. 3rd ed. ; 2018:122-134.","apa":"Bornemann, T., &#38; Petutschnig, M. (2018). Vorteilhaftigkeitsvergleich Eigen-/Fremdmittel. In E. Eberhartinger (Ed.), <i>Handbuch der österreichischen Steuerlehre, Band IV: Investition, Finanzierung und Steuern</i> (3rd ed., pp. 122–134).","bibtex":"@inbook{Bornemann_Petutschnig_2018, edition={3}, title={Vorteilhaftigkeitsvergleich Eigen-/Fremdmittel}, booktitle={Handbuch der österreichischen Steuerlehre, Band IV: Investition, Finanzierung und Steuern}, author={Bornemann, Tobias and Petutschnig, Matthias}, editor={Eberhartinger, Eva}, year={2018}, pages={122–134} }","mla":"Bornemann, Tobias, and Matthias Petutschnig. “Vorteilhaftigkeitsvergleich Eigen-/Fremdmittel.” <i>Handbuch Der Österreichischen Steuerlehre, Band IV: Investition, Finanzierung Und Steuern</i>, edited by Eva Eberhartinger, 3rd ed., 2018, pp. 122–34.","short":"T. Bornemann, M. Petutschnig, in: E. 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