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Loan Pricing: Do Borrowers Benefit from Cost-Efficient Banking? <i>Credit and Capital Markets--Kredit und Kapital</i>. 2016;49(1):93-125. doi:<a href=\"https://doi.org/10.3790/ccm.49.1.93\">10.3790/ccm.49.1.93</a>","bibtex":"@article{Schlueter_Busch_Sievers_Hartmann-Wendels_2016, title={Loan Pricing: Do Borrowers Benefit from Cost-Efficient Banking?}, volume={49}, DOI={<a href=\"https://doi.org/10.3790/ccm.49.1.93\">10.3790/ccm.49.1.93</a>}, number={1}, journal={Credit and Capital Markets--Kredit und Kapital}, author={Schlueter, Tobias and Busch, Ramona and Sievers, Soenke and Hartmann-Wendels, Thomas}, year={2016}, pages={93–125} }","apa":"Schlueter, T., Busch, R., Sievers, S., &#38; Hartmann-Wendels, T. (2016). Loan Pricing: Do Borrowers Benefit from Cost-Efficient Banking? <i>Credit and Capital Markets--Kredit Und Kapital</i>, <i>49</i>(1), 93–125. <a href=\"https://doi.org/10.3790/ccm.49.1.93\">https://doi.org/10.3790/ccm.49.1.93</a>","ieee":"T. Schlueter, R. Busch, S. Sievers, and T. Hartmann-Wendels, “Loan Pricing: Do Borrowers Benefit from Cost-Efficient Banking?,” <i>Credit and Capital Markets--Kredit und Kapital</i>, vol. 49, no. 1, pp. 93–125, 2016.","short":"T. Schlueter, R. Busch, S. Sievers, T. Hartmann-Wendels, Credit and Capital Markets--Kredit Und Kapital 49 (2016) 93–125.","chicago":"Schlueter, Tobias, Ramona Busch, Soenke Sievers, and Thomas Hartmann-Wendels. “Loan Pricing: Do Borrowers Benefit from Cost-Efficient Banking?” <i>Credit and Capital Markets--Kredit Und Kapital</i> 49, no. 1 (2016): 93–125. <a href=\"https://doi.org/10.3790/ccm.49.1.93\">https://doi.org/10.3790/ccm.49.1.93</a>."},"year":"2016","title":"Loan Pricing: Do Borrowers Benefit from Cost-Efficient Banking?","author":[{"full_name":"Schlueter, Tobias","last_name":"Schlueter","first_name":"Tobias"},{"full_name":"Busch, Ramona","last_name":"Busch","first_name":"Ramona"},{"first_name":"Soenke","last_name":"Sievers","full_name":"Sievers, Soenke"},{"full_name":"Hartmann-Wendels, Thomas","first_name":"Thomas","last_name":"Hartmann-Wendels"}],"date_updated":"2022-01-06T07:01:14Z","publication_status":"published","intvolume":"        49","article_type":"letter_note","language":[{"iso":"eng"}],"doi":"10.3790/ccm.49.1.93","issue":"1","publication":"Credit and Capital Markets--Kredit und Kapital","abstract":[{"text":"This study examines the loan-pricing behavior of German banks for a large variety of retail and corporate loan products. We find that a bank’s operational efficiency is priced in bank loan rates and alters interest-setting behavior. Specifically, we establish that a higher degree of operational efficiency leads to lower loan markups, which makes prices more competitive and smoothes the setting of interest rates. By employing state-of-the-art stochastic frontier efficiency measures to capture a bank’s operational efficiency, we take a look at the bank customers’ perspective and demonstrate the extent to which bor-rowers benefit from cost-efficient banking. 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Universität Paderborn, 2016.","bibtex":"@book{Hegemann_2016, place={Paderborn}, title={ Investitionszeitpunktentscheidungen bei Veräußerungsgewinnbesteuerung}, publisher={Universität Paderborn}, author={Hegemann, Annika}, year={2016} }","ama":"Hegemann A. <i> Investitionszeitpunktentscheidungen bei Veräußerungsgewinnbesteuerung</i>. Paderborn: Universität Paderborn; 2016.","ieee":"A. Hegemann, <i> Investitionszeitpunktentscheidungen bei Veräußerungsgewinnbesteuerung</i>. Paderborn: Universität Paderborn, 2016.","apa":"Hegemann, A. (2016). <i> Investitionszeitpunktentscheidungen bei Veräußerungsgewinnbesteuerung</i>. Paderborn: Universität Paderborn.","chicago":"Hegemann, Annika. <i> Investitionszeitpunktentscheidungen bei Veräußerungsgewinnbesteuerung</i>. Paderborn: Universität Paderborn, 2016.","short":"A. Hegemann,  Investitionszeitpunktentscheidungen bei Veräußerungsgewinnbesteuerung, Universität Paderborn, Paderborn, 2016."},"supervisor":[{"full_name":"Sureth-Sloane, Caren","first_name":"Caren","last_name":"Sureth-Sloane","id":"530"}]},{"file_date_updated":"2020-09-24T12:41:51Z","citation":{"apa":"Alberternst, S., &#38; Sureth-Sloane, C. (2016). <i>Interest Barrier and Capital Structure Response</i> (Vol. 206).","mla":"Alberternst, Stephan, and Caren Sureth-Sloane. <i>Interest Barrier and Capital Structure Response</i>. Vol. 206, 2016.","ieee":"S. Alberternst and C. Sureth-Sloane, <i>Interest Barrier and Capital Structure Response</i>, vol. 206. 2016.","ama":"Alberternst S, Sureth-Sloane C. <i>Interest Barrier and Capital Structure Response</i>. Vol 206.; 2016.","short":"S. Alberternst, C. Sureth-Sloane, Interest Barrier and Capital Structure Response, 2016.","chicago":"Alberternst, Stephan, and Caren Sureth-Sloane. <i>Interest Barrier and Capital Structure Response</i>. Vol. 206. 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The effects are stronger among\r\nnon-financially constrained firms. Our results imply that interest barrier effects on capital structure\r\nhave so far been heavily underestimated."}],"file":[{"file_name":"arqus_206.pdf","file_size":940451,"access_level":"closed","relation":"main_file","date_updated":"2020-09-24T12:41:51Z","file_id":"19655","success":1,"content_type":"application/pdf","creator":"llennard","date_created":"2020-09-24T12:41:51Z"}],"date_created":"2018-10-30T13:11:31Z","type":"working_paper","department":[{"_id":"187"},{"_id":"635"}],"status":"public","title":"Interest Barrier and Capital Structure Response","year":"2016","author":[{"full_name":"Alberternst, Stephan","first_name":"Stephan","last_name":"Alberternst"},{"full_name":"Sureth-Sloane, Caren","first_name":"Caren","last_name":"Sureth-Sloane","id":"530"}],"date_updated":"2022-01-06T07:01:35Z","has_accepted_license":"1","intvolume":"       206","language":[{"iso":"eng"}],"_id":"5022","series_title":"arqus, Quantitative Research in Taxation","ddc":["330"],"user_id":"61801","volume":206},{"user_id":"21222","volume":207,"_id":"5023","series_title":"arqus, Quantitative Research in Taxation","language":[{"iso":"ger"}],"date_updated":"2022-01-06T07:01:35Z","intvolume":"       207","status":"public","title":"Relevanz der deutschen Zinsschranke für Einzelunternehmer und Personengesellschaften - eine dynamische Analyse der Betroffenheit","year":"2016","author":[{"full_name":"Alberternst, Stephan","last_name":"Alberternst","first_name":"Stephan"}],"type":"working_paper","department":[{"_id":"187"}],"date_created":"2018-10-30T13:13:05Z","citation":{"chicago":"Alberternst, Stephan. <i>Relevanz der deutschen Zinsschranke für Einzelunternehmer und Personengesellschaften - eine dynamische Analyse der Betroffenheit</i>. 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Vol. 207, 2016."}},{"author":[{"full_name":"Alberternst, Stephan","last_name":"Alberternst","first_name":"Stephan"}],"title":"Die deutsche Zinsschranke : Betroffenheit, Wirksamkeit und ökonomische Konsequenzen","status":"public","year":"2016","date_updated":"2022-01-06T07:01:35Z","publisher":"Universität Paderborn","_id":"5024","language":[{"iso":"ger"}],"user_id":"21222","supervisor":[{"first_name":"Caren","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren","id":"530"}],"citation":{"apa":"Alberternst, S. (2016). <i>Die deutsche Zinsschranke : Betroffenheit, Wirksamkeit und ökonomische Konsequenzen</i>. Paderborn: Universität Paderborn.","mla":"Alberternst, Stephan. <i>Die deutsche Zinsschranke : Betroffenheit, Wirksamkeit und ökonomische Konsequenzen</i>. Universität Paderborn, 2016.","ieee":"S. Alberternst, <i>Die deutsche Zinsschranke : Betroffenheit, Wirksamkeit und ökonomische Konsequenzen</i>. 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Paderborn: Universität Paderborn; 2016.","bibtex":"@book{Alberternst_2016, place={Paderborn}, title={Die deutsche Zinsschranke : Betroffenheit, Wirksamkeit und ökonomische Konsequenzen}, publisher={Universität Paderborn}, author={Alberternst, Stephan}, year={2016} }"},"place":"Paderborn","date_created":"2018-10-30T13:14:15Z","department":[{"_id":"187"}],"type":"dissertation"},{"date_created":"2018-10-31T12:26:07Z","type":"report","department":[{"_id":"275"}],"citation":{"apa":"Kengelbach, J., Keienburg, G., Schmid, T., Sievers, S., &#38; Mehring, O. (2016). <i>Masters of the Corporate Portfolio</i>. The Boston Consulting Group, Inc., M&#38;A Report.","ieee":"J. Kengelbach, G. Keienburg, T. Schmid, S. Sievers, and O. Mehring, <i>Masters of the Corporate Portfolio</i>. The Boston Consulting Group, Inc., M&#38;A Report, 2016.","chicago":"Kengelbach, Jens, Georg Keienburg, Timo Schmid, Sönke Sievers, and Oliver Mehring. <i>Masters of the Corporate Portfolio</i>. 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The Boston Consulting Group, Inc., M&#38;A Report; 2016.","bibtex":"@book{Kengelbach_Keienburg_Schmid_Sievers_Mehring_2016, title={Masters of the Corporate Portfolio}, publisher={The Boston Consulting Group, Inc., M&#38;A Report}, author={Kengelbach, Jens and Keienburg, Georg and Schmid, Timo and Sievers, Sönke and Mehring, Oliver}, year={2016} }"},"main_file_link":[{"url":"https://en.wiwi.uni-paderborn.de/fileadmin/dep2ls9/Dateien_Sievers/2016_MA_Report_Masters_of_the_Corporate_Portfolio_BCG_Uni_Paderborn.pdf"}],"language":[{"iso":"eng"}],"_id":"5200","publisher":"The Boston Consulting Group, Inc., M&A Report","user_id":"46447","title":"Masters of the Corporate Portfolio","year":"2016","status":"public","author":[{"full_name":"Kengelbach, Jens","last_name":"Kengelbach","first_name":"Jens"},{"first_name":"Georg","last_name":"Keienburg","full_name":"Keienburg, Georg"},{"first_name":"Timo","last_name":"Schmid","full_name":"Schmid, Timo"},{"last_name":"Sievers","first_name":"Sönke","full_name":"Sievers, Sönke","id":"46447"},{"id":"36373","full_name":"Mehring, Oliver","last_name":"Mehring","first_name":"Oliver"}],"date_updated":"2022-01-06T07:01:43Z","publication_status":"published"},{"doi":"10.1007/s40258-016-0223-8","date_updated":"2022-01-06T06:52:00Z","publication_status":"published","intvolume":"        14","year":"2016","title":"Key Aspects of a Sustainable Health Insurance System in Germany","author":[{"id":"67265","last_name":"Pelster","first_name":"Matthias","orcid":" https://orcid.org/0000-0001-5740-2420","full_name":"Pelster, Matthias"},{"first_name":"Vera","last_name":"Hagemann","full_name":"Hagemann, Vera"},{"first_name":"Franziska","last_name":"Laporte Uribe","full_name":"Laporte Uribe, Franziska"}],"publication_identifier":{"issn":["1175-5652","1179-1896"]},"type":"journal_article","department":[{"_id":"186"},{"_id":"578"}],"date_created":"2018-03-20T11:32:44Z","extern":"1","publication":"Applied Health Economics and Health Policy","issue":"3","user_id":"67265","volume":14,"page":"293-312","_id":"1450","publisher":"Springer Nature","status":"public","citation":{"mla":"Pelster, Matthias, et al. “Key Aspects of a Sustainable Health Insurance System in Germany.” <i>Applied Health Economics and Health Policy</i>, vol. 14, no. 3, Springer Nature, 2016, pp. 293–312, doi:<a href=\"https://doi.org/10.1007/s40258-016-0223-8\">10.1007/s40258-016-0223-8</a>.","bibtex":"@article{Pelster_Hagemann_Laporte Uribe_2016, title={Key Aspects of a Sustainable Health Insurance System in Germany}, volume={14}, DOI={<a href=\"https://doi.org/10.1007/s40258-016-0223-8\">10.1007/s40258-016-0223-8</a>}, number={3}, journal={Applied Health Economics and Health Policy}, publisher={Springer Nature}, author={Pelster, Matthias and Hagemann, Vera and Laporte Uribe, Franziska}, year={2016}, pages={293–312} }","ama":"Pelster M, Hagemann V, Laporte Uribe F. Key Aspects of a Sustainable Health Insurance System in Germany. <i>Applied Health Economics and Health Policy</i>. 2016;14(3):293-312. doi:<a href=\"https://doi.org/10.1007/s40258-016-0223-8\">10.1007/s40258-016-0223-8</a>","ieee":"M. Pelster, V. Hagemann, and F. Laporte Uribe, “Key Aspects of a Sustainable Health Insurance System in Germany,” <i>Applied Health Economics and Health Policy</i>, vol. 14, no. 3, pp. 293–312, 2016.","apa":"Pelster, M., Hagemann, V., &#38; Laporte Uribe, F. (2016). Key Aspects of a Sustainable Health Insurance System in Germany. <i>Applied Health Economics and Health Policy</i>, <i>14</i>(3), 293–312. <a href=\"https://doi.org/10.1007/s40258-016-0223-8\">https://doi.org/10.1007/s40258-016-0223-8</a>","short":"M. Pelster, V. Hagemann, F. Laporte Uribe, Applied Health Economics and Health Policy 14 (2016) 293–312.","chicago":"Pelster, Matthias, Vera Hagemann, and Franziska Laporte Uribe. “Key Aspects of a Sustainable Health Insurance System in Germany.” <i>Applied Health Economics and Health Policy</i> 14, no. 3 (2016): 293–312. <a href=\"https://doi.org/10.1007/s40258-016-0223-8\">https://doi.org/10.1007/s40258-016-0223-8</a>."}},{"title":"Risk-taking incentives through excess variable compensation: Evidence from European banks","year":"2016","author":[{"last_name":"Uhde","orcid":"https://orcid.org/0000-0002-8058-8857","first_name":"André","full_name":"Uhde, André","id":"36049"}],"date_updated":"2023-01-10T09:38:37Z","publication_status":"published","intvolume":"        60","language":[{"iso":"eng"}],"doi":"https://doi.org/10.1016/j.qref.2015.11.009","publication":"The Quarterly Review of Economics and Finance","issue":"5","abstract":[{"lang":"eng","text":"Employing compensation data provided by 63 banks from 16 European countries for the period from 2000 to 2010 this paper empirically investigates the impact of excess variable compensation on bank risk. As a main finding, we provide evidence for a risk-increasing impact of excess variable pay for both executive variable cash-based and variable equity-based compensation. This baseline finding holds under various robustness checks, in particular when controlling for likely reverse causality between bank risk and variable compensation by employing Granger-causality tests and instrumental variable regressions. In addition, results from a large number of sensitivity analyses including board and banking characteristics as well as the financial crisis period and the quality of a country's regulatory framework provide further important implications for banking regulators and politicians in Europe."}],"date_created":"2018-06-27T12:16:57Z","type":"journal_article","keyword":["Banking","Executive compensation","Risk-taking","Financial stability"],"department":[{"_id":"186"},{"_id":"188"}],"status":"public","jel":["G21","G28","G32","J33"],"page":"12-28","_id":"3376","publisher":"Elsevier","user_id":"21810","volume":60,"citation":{"mla":"Uhde, André. “Risk-Taking Incentives through Excess Variable Compensation: Evidence from European Banks.” <i>The Quarterly Review of Economics and Finance</i>, vol. 60, no. 5, Elsevier, 2016, pp. 12–28, doi:<a href=\"https://doi.org/10.1016/j.qref.2015.11.009\">https://doi.org/10.1016/j.qref.2015.11.009</a>.","bibtex":"@article{Uhde_2016, title={Risk-taking incentives through excess variable compensation: Evidence from European banks}, volume={60}, DOI={<a href=\"https://doi.org/10.1016/j.qref.2015.11.009\">https://doi.org/10.1016/j.qref.2015.11.009</a>}, number={5}, journal={The Quarterly Review of Economics and Finance}, publisher={Elsevier}, author={Uhde, André}, year={2016}, pages={12–28} }","ama":"Uhde A. Risk-taking incentives through excess variable compensation: Evidence from European banks. <i>The Quarterly Review of Economics and Finance</i>. 2016;60(5):12-28. doi:<a href=\"https://doi.org/10.1016/j.qref.2015.11.009\">https://doi.org/10.1016/j.qref.2015.11.009</a>","ieee":"A. Uhde, “Risk-taking incentives through excess variable compensation: Evidence from European banks,” <i>The Quarterly Review of Economics and Finance</i>, vol. 60, no. 5, pp. 12–28, 2016, doi: <a href=\"https://doi.org/10.1016/j.qref.2015.11.009\">https://doi.org/10.1016/j.qref.2015.11.009</a>.","apa":"Uhde, A. (2016). Risk-taking incentives through excess variable compensation: Evidence from European banks. <i>The Quarterly Review of Economics and Finance</i>, <i>60</i>(5), 12–28. <a href=\"https://doi.org/10.1016/j.qref.2015.11.009\">https://doi.org/10.1016/j.qref.2015.11.009</a>","short":"A. Uhde, The Quarterly Review of Economics and Finance 60 (2016) 12–28.","chicago":"Uhde, André. “Risk-Taking Incentives through Excess Variable Compensation: Evidence from European Banks.” <i>The Quarterly Review of Economics and Finance</i> 60, no. 5 (2016): 12–28. <a href=\"https://doi.org/10.1016/j.qref.2015.11.009\">https://doi.org/10.1016/j.qref.2015.11.009</a>."}},{"_id":"47912","publisher":"SAGE Publications","page":"26-59","volume":57,"user_id":"21810","status":"public","citation":{"chicago":"Oll, Josua, Rüdiger Hahn, Daniel Reimsbach, and Peter Kotzian. “Tackling Complexity in Business and Society Research: The Methodological and Thematic Potential of Factorial Surveys.” <i>Business &#38;amp; Society</i> 57, no. 1 (2016): 26–59. <a href=\"https://doi.org/10.1177/0007650316645337\">https://doi.org/10.1177/0007650316645337</a>.","short":"J. Oll, R. Hahn, D. Reimsbach, P. Kotzian, Business &#38;amp; Society 57 (2016) 26–59.","ieee":"J. Oll, R. Hahn, D. Reimsbach, and P. Kotzian, “Tackling Complexity in Business and Society Research: The Methodological and Thematic Potential of Factorial Surveys,” <i>Business &#38;amp; Society</i>, vol. 57, no. 1, pp. 26–59, 2016, doi: <a href=\"https://doi.org/10.1177/0007650316645337\">10.1177/0007650316645337</a>.","apa":"Oll, J., Hahn, R., Reimsbach, D., &#38; Kotzian, P. (2016). Tackling Complexity in Business and Society Research: The Methodological and Thematic Potential of Factorial Surveys. <i>Business &#38;amp; Society</i>, <i>57</i>(1), 26–59. <a href=\"https://doi.org/10.1177/0007650316645337\">https://doi.org/10.1177/0007650316645337</a>","bibtex":"@article{Oll_Hahn_Reimsbach_Kotzian_2016, title={Tackling Complexity in Business and Society Research: The Methodological and Thematic Potential of Factorial Surveys}, volume={57}, DOI={<a href=\"https://doi.org/10.1177/0007650316645337\">10.1177/0007650316645337</a>}, number={1}, journal={Business &#38;amp; Society}, publisher={SAGE Publications}, author={Oll, Josua and Hahn, Rüdiger and Reimsbach, Daniel and Kotzian, Peter}, year={2016}, pages={26–59} }","ama":"Oll J, Hahn R, Reimsbach D, Kotzian P. Tackling Complexity in Business and Society Research: The Methodological and Thematic Potential of Factorial Surveys. <i>Business &#38;amp; Society</i>. 2016;57(1):26-59. doi:<a href=\"https://doi.org/10.1177/0007650316645337\">10.1177/0007650316645337</a>","mla":"Oll, Josua, et al. “Tackling Complexity in Business and Society Research: The Methodological and Thematic Potential of Factorial Surveys.” <i>Business &#38;amp; Society</i>, vol. 57, no. 1, SAGE Publications, 2016, pp. 26–59, doi:<a href=\"https://doi.org/10.1177/0007650316645337\">10.1177/0007650316645337</a>."},"language":[{"iso":"eng"}],"doi":"10.1177/0007650316645337","author":[{"last_name":"Oll","first_name":"Josua","full_name":"Oll, Josua"},{"full_name":"Hahn, Rüdiger","last_name":"Hahn","first_name":"Rüdiger"},{"id":"100169","first_name":"Daniel","last_name":"Reimsbach","full_name":"Reimsbach, Daniel"},{"first_name":"Peter","last_name":"Kotzian","full_name":"Kotzian, Peter"}],"publication_identifier":{"issn":["0007-6503","1552-4205"]},"year":"2016","title":"Tackling Complexity in Business and Society Research: The Methodological and Thematic Potential of Factorial Surveys","intvolume":"        57","date_updated":"2023-10-30T11:37:08Z","publication_status":"published","date_created":"2023-10-10T09:19:10Z","department":[{"_id":"186"},{"_id":"815"}],"type":"journal_article","keyword":["Social Sciences (miscellaneous)","Business","Management and Accounting (miscellaneous)"],"issue":"1","publication":"Business &amp; Society","abstract":[{"lang":"eng","text":"<jats:p> Factorial surveys (FSs) integrate elements of survey research and classical experiments. Using a large number of respondents in a controlled setting, FSs approximate complex and realistic judgment situations through so-called vignettes—that is, carefully designed descriptions of hypothetical people, social situations, or scenarios. Despite being rooted, and predominantly applied, in sociology, FSs are particularly promising for business and society (B&amp;S) scholars. Given the multiplicity, inherent complexity, and sometimes fuzziness of B&amp;S research objects, conventional research methods inevitably reach their limits. This article, therefore, systematically presents methodological and thematic opportunities for FS studies in B&amp;S research. It is argued that FSs are well suited to dealing with the complex interplay of societal-, organizational-, and individual-level factors in B&amp;S research and to studying the principles underlying human perceptions, attitudes, values, social norms, and (anticipated) behavior. The application of the FS method is illustrated based on a showcase example in the realm of socially responsible investments (SRIs). As the literature on the conceptualization of FSs is limited, methodological challenges are addressed to guide B&amp;S researchers past the common methodological pitfalls. </jats:p>"}]},{"page":"1-29","_id":"4034","user_id":"54068","volume":47,"status":"public","jel":["G15","G33","K20","M41","M48"],"citation":{"short":"A. Florou, U. Kosi, P.F. Pope, Accounting and Business Research 47 (2016) 1–29.","chicago":"Florou, Annita, Urska Kosi, and Peter F Pope. “Are International Accounting Standards More Credit Relevant than Domestic Standards?” <i>Accounting and Business Research</i> 47, no. 1 (2016): 1–29. <a href=\"https://doi.org/10.1080/00014788.2016.1224968\">https://doi.org/10.1080/00014788.2016.1224968</a>.","ieee":"A. Florou, U. Kosi, and P. F. Pope, “Are international accounting standards more credit relevant than domestic standards?,” <i>Accounting and Business Research</i>, vol. 47, no. 1, pp. 1–29, 2016, doi: <a href=\"https://doi.org/10.1080/00014788.2016.1224968\">10.1080/00014788.2016.1224968</a>.","apa":"Florou, A., Kosi, U., &#38; Pope, P. F. (2016). Are international accounting standards more credit relevant than domestic standards? <i>Accounting and Business Research</i>, <i>47</i>(1), 1–29. <a href=\"https://doi.org/10.1080/00014788.2016.1224968\">https://doi.org/10.1080/00014788.2016.1224968</a>","bibtex":"@article{Florou_Kosi_Pope_2016, title={Are international accounting standards more credit relevant than domestic standards?}, volume={47}, DOI={<a href=\"https://doi.org/10.1080/00014788.2016.1224968\">10.1080/00014788.2016.1224968</a>}, number={1}, journal={Accounting and Business Research}, author={Florou, Annita and Kosi, Urska and Pope, Peter F}, year={2016}, pages={1–29} }","ama":"Florou A, Kosi U, Pope PF. Are international accounting standards more credit relevant than domestic standards? <i>Accounting and Business Research</i>. 2016;47(1):1-29. doi:<a href=\"https://doi.org/10.1080/00014788.2016.1224968\">10.1080/00014788.2016.1224968</a>","mla":"Florou, Annita, et al. “Are International Accounting Standards More Credit Relevant than Domestic Standards?” <i>Accounting and Business Research</i>, vol. 47, no. 1, 2016, pp. 1–29, doi:<a href=\"https://doi.org/10.1080/00014788.2016.1224968\">10.1080/00014788.2016.1224968</a>."},"language":[{"iso":"eng"}],"doi":"10.1080/00014788.2016.1224968","title":"Are international accounting standards more credit relevant than domestic standards?","year":"2016","author":[{"full_name":"Florou, Annita","first_name":"Annita","last_name":"Florou"},{"full_name":"Kosi, Urska","last_name":"Kosi","first_name":"Urska","id":"54068"},{"full_name":"Pope, Peter F","first_name":"Peter F","last_name":"Pope"}],"date_updated":"2023-01-18T13:41:47Z","publication_status":"published","intvolume":"        47","date_created":"2018-08-22T07:16:25Z","keyword":["IFRS","debt markets","credit ratings","credit relevance"],"type":"journal_article","department":[{"_id":"551"},{"_id":"635"},{"_id":"186"}],"issue":"1","publication":"Accounting and Business Research","abstract":[{"lang":"eng","text":"We examine whether the credit relevance of financial statements, defined as the ability of accounting numbers to explain credit ratings, is higher after firms are required to report under International Financial Reporting Standards (IFRS). We find an improvement in credit relevance for firms in 17 countries after mandatory IFRS reporting is introduced in 2005; this increase is higher than that reported for a matched sample of US firms. The increase in credit relevance is particularly pronounced for higher risk speculative-grade issuers, where accounting information is predicted to be more important; and for IFRS adopters with large first-time reconciliations, where the impact of IFRS is expected to be greater. These tests provide reassurance that the overall enhancement in estimated credit relevance is driven by accounting changes related to IFRS adoption. Our results suggest that credit rating analysts’ views of economic fundamentals are more closely aligned with IFRS numbers, and that analysts anticipate at least some of the effects of the IFRS transition."}]},{"citation":{"mla":"Valentincic, Aljosa, et al. <i>Accounting Quality in Private Firms during the Transition to International Standards</i>. 2016.","ama":"Valentincic A, Novak A, Kosi U. Accounting quality in private firms during the transition to international standards. In: ; 2016.","bibtex":"@inproceedings{Valentincic_Novak_Kosi_2016, title={Accounting quality in private firms during the transition to international standards}, author={Valentincic, Aljosa and Novak, Ales and Kosi, Urska}, year={2016} }","apa":"Valentincic, A., Novak, A., &#38; Kosi, U. (2016). <i>Accounting quality in private firms during the transition to international standards</i>. 7th Workshop on Accounting and Regulation, Siena, Italy.","ieee":"A. Valentincic, A. Novak, and U. Kosi, “Accounting quality in private firms during the transition to international standards,” presented at the 7th Workshop on Accounting and Regulation, Siena, Italy, 2016.","chicago":"Valentincic, Aljosa, Ales Novak, and Urska Kosi. “Accounting Quality in Private Firms during the Transition to International Standards,” 2016.","short":"A. Valentincic, A. Novak, U. Kosi, in: 2016."},"date_created":"2023-01-17T13:04:16Z","department":[{"_id":"635"},{"_id":"186"},{"_id":"551"}],"type":"conference","author":[{"full_name":"Valentincic, Aljosa","last_name":"Valentincic","first_name":"Aljosa"},{"first_name":"Ales","last_name":"Novak","full_name":"Novak, Ales"},{"full_name":"Kosi, Urska","last_name":"Kosi","first_name":"Urska","id":"54068"}],"conference":{"location":"Siena, Italy","name":"7th Workshop on Accounting and Regulation","start_date":"2016-07-07","end_date":"2016-07-09"},"title":"Accounting quality in private firms during the transition to international standards","year":"2016","status":"public","date_updated":"2023-01-18T14:02:03Z","language":[{"iso":"eng"}],"_id":"37098","user_id":"88603"},{"status":"public","user_id":"115848","volume":81,"page":"283-290","publisher":"Corporate Finance","_id":"5130","citation":{"short":"S. Sievers, O. Mehring, G. Keienburg, J. Kengelbach, Corporate Finance (VHB-JOURQUAL 4 Ranking C) 81 (2016) 283–290.","chicago":"Sievers, Sönke, Oliver Mehring, Georg Keienburg, and Jens Kengelbach. “Erfolgsfaktoren bei Mergers and Acquisitions – Warum schaffen Portfoliomaster mehr Value Added?” <i>Corporate Finance (VHB-JOURQUAL 4 Ranking C)</i> 81, no. 9 (2016): 283–90.","ieee":"S. Sievers, O. Mehring, G. Keienburg, and J. Kengelbach, “Erfolgsfaktoren bei Mergers and Acquisitions – Warum schaffen Portfoliomaster mehr Value Added?,” <i>Corporate Finance (VHB-JOURQUAL 4 Ranking C)</i>, vol. 81, no. 9, pp. 283–290, 2016.","apa":"Sievers, S., Mehring, O., Keienburg, G., &#38; Kengelbach, J. (2016). Erfolgsfaktoren bei Mergers and Acquisitions – Warum schaffen Portfoliomaster mehr Value Added? <i>Corporate Finance (VHB-JOURQUAL 4 Ranking C)</i>, <i>81</i>(9), 283–290.","bibtex":"@article{Sievers_Mehring_Keienburg_Kengelbach_2016, title={Erfolgsfaktoren bei Mergers and Acquisitions – Warum schaffen Portfoliomaster mehr Value Added?}, volume={81}, number={9}, journal={Corporate Finance (VHB-JOURQUAL 4 Ranking C)}, publisher={Corporate Finance}, author={Sievers, Sönke and Mehring, Oliver and Keienburg, Georg and Kengelbach, Jens}, year={2016}, pages={283–290} }","ama":"Sievers S, Mehring O, Keienburg G, Kengelbach J. Erfolgsfaktoren bei Mergers and Acquisitions – Warum schaffen Portfoliomaster mehr Value Added? <i>Corporate Finance (VHB-JOURQUAL 4 Ranking C)</i>. 2016;81(9):283-290.","mla":"Sievers, Sönke, et al. “Erfolgsfaktoren bei Mergers and Acquisitions – Warum schaffen Portfoliomaster mehr Value Added?” <i>Corporate Finance (VHB-JOURQUAL 4 Ranking C)</i>, vol. 81, no. 9, Corporate Finance, 2016, pp. 283–90."},"publication_status":"published","date_updated":"2026-04-09T08:01:51Z","article_type":"original","intvolume":"        81","title":"Erfolgsfaktoren bei Mergers and Acquisitions – Warum schaffen Portfoliomaster mehr Value Added?","year":"2016","author":[{"last_name":"Sievers","first_name":"Sönke","full_name":"Sievers, Sönke","id":"46447"},{"full_name":"Mehring, Oliver","first_name":"Oliver","last_name":"Mehring","id":"36373"},{"first_name":"Georg","last_name":"Keienburg","full_name":"Keienburg, Georg"},{"first_name":"Jens","last_name":"Kengelbach","full_name":"Kengelbach, Jens"}],"main_file_link":[{"url":"https://research.owlit.de/document/4ac211e6-6e18-3aac-b452-3db2723c84dc"}],"language":[{"iso":"ger"}],"abstract":[{"lang":"ger","text":"Unternehmen, die regelmäßig ihr Geschäftsfeldportfolio durch aktives M&A-Geschäft in Form von\r\nVerkäufen und Käufen steuern, erzielen deutlich bessere Ein- und Zweijahresrenditen für Aktionäre\r\nals alternative M&A-Strategien. Ursächlich hierfür ist u.a., dass die bekannten Effekte in Form von\r\nAbschlägen für z.B. diversifizierende Transaktionen oder Stock-Deals deutlich geringer ausfallen als\r\nbei Vergleichsgruppen wie z.B. One-Time-Deal Unternehmen.\r\nDieser Beitrag analysiert die Gründe für den Erfolg von Portfoliomastern, Unternehmen die mehr\r\nals vier Deals in fünf Jahren durchführen. Durch ein professionalisiertes M&A-Management grenzen\r\nsie sich positiv in ihrer mittel- und langfristigen Renditeentwicklung gegenüber Strategic-Shiftern\r\n(zwei bis vier Deals) und One-Timern ab. Ihr Erfolg beruht darauf sowohl bei diversifizierenden\r\nals auch Stock-Deals bekannte übliche Performanceabschläge zu vermeiden und auch in volatilen\r\nMarkphasen wertschaffende Deals umzusetzen."}],"issue":"9","publication":"Corporate Finance (VHB-JOURQUAL 4 Ranking C)","keyword":["M&A","Erfolgsfaktoren","Transaktionsanzahl","Diversifizierung","Volatilität","Cash-Deals","Stock-Deals","Portfoliomaster"],"type":"journal_article","department":[{"_id":"275"}],"date_created":"2018-10-31T08:36:37Z"},{"status":"public","jel":["G21","G28"],"page":"93-125","_id":"20867","user_id":"115848","volume":49,"citation":{"mla":"Sievers, Sönke, et al. “Loan Pricing: Do Borrowers Benefit from Cost-Efficient Banking?” <i> Credit and Capital Markets – Kredit Und Kapital (VHB-JOURQUAL 4 Ranking C)</i>, vol. 49, no. 1, 2016, pp. 93–125, doi:<a href=\"https://doi.org/10.3790/ccm.49.1.93\">10.3790/ccm.49.1.93</a>.","ama":"Sievers S, Schlüter T, Busch R, Hartmann-Wendels T. Loan Pricing: Do Borrowers Benefit from Cost-Efficient Banking? <i> Credit and Capital Markets – Kredit und Kapital (VHB-JOURQUAL 4 Ranking C)</i>. 2016;49(1):93-125. doi:<a href=\"https://doi.org/10.3790/ccm.49.1.93\">10.3790/ccm.49.1.93</a>","bibtex":"@article{Sievers_Schlüter_Busch_Hartmann-Wendels_2016, title={Loan Pricing: Do Borrowers Benefit from Cost-Efficient Banking?}, volume={49}, DOI={<a href=\"https://doi.org/10.3790/ccm.49.1.93\">10.3790/ccm.49.1.93</a>}, number={1}, journal={ Credit and Capital Markets – Kredit und Kapital (VHB-JOURQUAL 4 Ranking C)}, author={Sievers, Sönke and Schlüter, Tobias and Busch, Ramona and Hartmann-Wendels, Thomas}, year={2016}, pages={93–125} }","apa":"Sievers, S., Schlüter, T., Busch, R., &#38; Hartmann-Wendels, T. (2016). Loan Pricing: Do Borrowers Benefit from Cost-Efficient Banking? <i> Credit and Capital Markets – Kredit Und Kapital (VHB-JOURQUAL 4 Ranking C)</i>, <i>49</i>(1), 93–125. <a href=\"https://doi.org/10.3790/ccm.49.1.93\">https://doi.org/10.3790/ccm.49.1.93</a>","ieee":"S. Sievers, T. Schlüter, R. Busch, and T. Hartmann-Wendels, “Loan Pricing: Do Borrowers Benefit from Cost-Efficient Banking?,” <i> Credit and Capital Markets – Kredit und Kapital (VHB-JOURQUAL 4 Ranking C)</i>, vol. 49, no. 1, pp. 93–125, 2016, doi: <a href=\"https://doi.org/10.3790/ccm.49.1.93\">10.3790/ccm.49.1.93</a>.","chicago":"Sievers, Sönke, Tobias Schlüter, Ramona Busch, and Thomas Hartmann-Wendels. “Loan Pricing: Do Borrowers Benefit from Cost-Efficient Banking?” <i> Credit and Capital Markets – Kredit Und Kapital (VHB-JOURQUAL 4 Ranking C)</i> 49, no. 1 (2016): 93–125. <a href=\"https://doi.org/10.3790/ccm.49.1.93\">https://doi.org/10.3790/ccm.49.1.93</a>.","short":"S. Sievers, T. Schlüter, R. Busch, T. Hartmann-Wendels,  Credit and Capital Markets – Kredit Und Kapital (VHB-JOURQUAL 4 Ranking C) 49 (2016) 93–125."},"year":"2016","title":"Loan Pricing: Do Borrowers Benefit from Cost-Efficient Banking?","author":[{"first_name":"Sönke","last_name":"Sievers","full_name":"Sievers, Sönke","id":"46447"},{"full_name":"Schlüter, Tobias","first_name":"Tobias","last_name":"Schlüter"},{"last_name":"Busch","first_name":"Ramona","full_name":"Busch, Ramona"},{"last_name":"Hartmann-Wendels","first_name":"Thomas","full_name":"Hartmann-Wendels, Thomas"}],"publication_status":"published","date_updated":"2026-04-09T08:15:05Z","article_type":"original","intvolume":"        49","main_file_link":[{"url":"https://elibrary.duncker-humblot.com/journals/id/33/vol/49/iss/1330/art/5420/"}],"language":[{"iso":"eng"}],"doi":"10.3790/ccm.49.1.93","publication":" Credit and Capital Markets – Kredit und Kapital (VHB-JOURQUAL 4 Ranking C)","issue":"1","abstract":[{"text":"This study examines the loan-pricing behavior of German banks for a large variety of retail and corporate loan products. We find that a bank’s operational efficiency is priced in bank loan rates and alters interest-setting behavior. Specifically, we establish that a higher degree of operational efficiency leads to lower loan markups, which makes prices more competitive and smoothes the setting of interest rates. By employing state-of-the-art stochastic frontier efficiency measures to capture a bank’s operational efficiency, we take a look at the bank customers’ perspective and demonstrate the extent to which borrowers benefit from cost-efficient banking.","lang":"eng"}],"date_created":"2021-01-05T11:30:36Z","type":"journal_article","department":[{"_id":"275"}]},{"editor":[{"first_name":"Christoph","last_name":"Siepermann u.a.","full_name":"Siepermann u.a., Christoph"}],"user_id":"21811","_id":"2615","edition":"2","language":[{"iso":"ger"}],"page":"137-157","publication_status":"published","date_updated":"2022-01-06T06:57:17Z","author":[{"first_name":"Stefan","last_name":"Betz","full_name":"Betz, Stefan","id":"54"}],"status":"public","year":"2015","title":"Unscharfe Produktionsmengenplanung als Instrument des Risikomanagements in Supply Chains","department":[{"_id":"193"}],"type":"book_chapter","date_created":"2018-05-03T12:35:09Z","place":"Berlin","citation":{"mla":"Betz, Stefan. “Unscharfe Produktionsmengenplanung als Instrument des Risikomanagements in Supply Chains.” <i>Risikomanagement in Supply Chains</i>, edited by Christoph Siepermann u.a., 2nd ed., 2015, pp. 137–57.","ama":"Betz S. Unscharfe Produktionsmengenplanung als Instrument des Risikomanagements in Supply Chains. In: Siepermann u.a. C, ed. <i>Risikomanagement in Supply Chains</i>. 2nd ed. Berlin; 2015:137-157.","bibtex":"@inbook{Betz_2015, place={Berlin}, edition={2}, title={Unscharfe Produktionsmengenplanung als Instrument des Risikomanagements in Supply Chains}, booktitle={Risikomanagement in Supply Chains}, author={Betz, Stefan}, editor={Siepermann u.a., ChristophEditor}, year={2015}, pages={137–157} }","apa":"Betz, S. (2015). Unscharfe Produktionsmengenplanung als Instrument des Risikomanagements in Supply Chains. In C. Siepermann u.a. (Ed.), <i>Risikomanagement in Supply Chains</i> (2nd ed., pp. 137–157). Berlin.","ieee":"S. Betz, “Unscharfe Produktionsmengenplanung als Instrument des Risikomanagements in Supply Chains,” in <i>Risikomanagement in Supply Chains</i>, 2nd ed., C. Siepermann u.a., Ed. Berlin, 2015, pp. 137–157.","short":"S. Betz, in: C. Siepermann u.a. (Ed.), Risikomanagement in Supply Chains, 2nd ed., Berlin, 2015, pp. 137–157.","chicago":"Betz, Stefan. “Unscharfe Produktionsmengenplanung als Instrument des Risikomanagements in Supply Chains.” In <i>Risikomanagement in Supply Chains</i>, edited by Christoph Siepermann u.a., 2nd ed., 137–57. Berlin, 2015."},"publication":"Risikomanagement in Supply Chains"},{"publication_status":"published","date_updated":"2022-01-06T06:57:17Z","title":"Bedarfsorientiertes Kapazitätsmanagement in Supply Chains","status":"public","year":"2015","author":[{"first_name":"Stefan","last_name":"Betz","full_name":"Betz, Stefan","id":"54"}],"user_id":"21811","editor":[{"full_name":"Betz, Stefan","first_name":"Stefan","last_name":"Betz"}],"page":"109-136","language":[{"iso":"ger"}],"_id":"2616","edition":"2","publication":"Ausgewählte Probleme des Logistikmanagements","citation":{"mla":"Betz, Stefan. “Bedarfsorientiertes Kapazitätsmanagement in Supply Chains.” <i>Ausgewählte Probleme des Logistikmanagements</i>, edited by Stefan Betz, 2nd ed., 2015, pp. 109–36.","bibtex":"@inbook{Betz_2015, place={Hamburg}, edition={2}, title={Bedarfsorientiertes Kapazitätsmanagement in Supply Chains}, booktitle={Ausgewählte Probleme des Logistikmanagements}, author={Betz, Stefan}, editor={Betz, StefanEditor}, year={2015}, pages={109–136} }","ama":"Betz S. Bedarfsorientiertes Kapazitätsmanagement in Supply Chains. In: Betz S, ed. <i>Ausgewählte Probleme des Logistikmanagements</i>. 2nd ed. Hamburg; 2015:109-136.","ieee":"S. Betz, “Bedarfsorientiertes Kapazitätsmanagement in Supply Chains,” in <i>Ausgewählte Probleme des Logistikmanagements</i>, 2nd ed., S. Betz, Ed. Hamburg, 2015, pp. 109–136.","apa":"Betz, S. (2015). Bedarfsorientiertes Kapazitätsmanagement in Supply Chains. In S. Betz (Ed.), <i>Ausgewählte Probleme des Logistikmanagements</i> (2nd ed., pp. 109–136). Hamburg.","chicago":"Betz, Stefan. “Bedarfsorientiertes Kapazitätsmanagement in Supply Chains.” In <i>Ausgewählte Probleme des Logistikmanagements</i>, edited by Stefan Betz, 2nd ed., 109–36. Hamburg, 2015.","short":"S. Betz, in: S. Betz (Ed.), Ausgewählte Probleme des Logistikmanagements, 2nd ed., Hamburg, 2015, pp. 109–136."},"type":"book_chapter","department":[{"_id":"193"}],"date_created":"2018-05-03T12:37:36Z","place":"Hamburg"},{"department":[{"_id":"193"}],"type":"book_chapter","date_created":"2018-05-03T12:38:55Z","place":"Hamburg","citation":{"ama":"Betz S. Internationale Standortwahl als strategisches Logistikproblem. In: Betz S, ed. <i>Ausgewählte Probleme des Logistikmanagements</i>. 2nd ed. Hamburg; 2015:211-236.","bibtex":"@inbook{Betz_2015, place={Hamburg}, edition={2}, title={Internationale Standortwahl als strategisches Logistikproblem}, booktitle={Ausgewählte Probleme des Logistikmanagements}, author={Betz, Stefan}, editor={Betz, StefanEditor}, year={2015}, pages={211–236} }","mla":"Betz, Stefan. “Internationale Standortwahl als strategisches Logistikproblem.” <i>Ausgewählte Probleme des Logistikmanagements</i>, edited by Stefan Betz, 2nd ed., 2015, pp. 211–36.","chicago":"Betz, Stefan. “Internationale Standortwahl als strategisches Logistikproblem.” In <i>Ausgewählte Probleme des Logistikmanagements</i>, edited by Stefan Betz, 2nd ed., 211–36. Hamburg, 2015.","short":"S. Betz, in: S. Betz (Ed.), Ausgewählte Probleme des Logistikmanagements, 2nd ed., Hamburg, 2015, pp. 211–236.","apa":"Betz, S. (2015). Internationale Standortwahl als strategisches Logistikproblem. In S. Betz (Ed.), <i>Ausgewählte Probleme des Logistikmanagements</i> (2nd ed., pp. 211–236). Hamburg.","ieee":"S. Betz, “Internationale Standortwahl als strategisches Logistikproblem,” in <i>Ausgewählte Probleme des Logistikmanagements</i>, 2nd ed., S. Betz, Ed. Hamburg, 2015, pp. 211–236."},"publication":"Ausgewählte Probleme des Logistikmanagements","editor":[{"last_name":"Betz","first_name":"Stefan","full_name":"Betz, Stefan"}],"user_id":"21811","_id":"2617","language":[{"iso":"ger"}],"edition":"2","page":"211-236","publication_status":"published","date_updated":"2022-01-06T06:57:17Z","author":[{"last_name":"Betz","first_name":"Stefan","full_name":"Betz, Stefan","id":"54"}],"year":"2015","title":"Internationale Standortwahl als strategisches Logistikproblem","status":"public"}]