[{"volume":75,"user_id":"68544","_id":"46057","language":[{"iso":"eng"}],"page":"161-177","intvolume":"        75","date_updated":"2023-07-13T13:37:30Z","author":[{"full_name":"Ortmann, Regina","last_name":"Ortmann","first_name":"Regina"}],"status":"public","year":"2015","title":"Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?","department":[{"_id":"187"}],"type":"journal_article","date_created":"2023-07-13T13:37:26Z","quality_controlled":"1","citation":{"apa":"Ortmann, R. (2015). Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups? <i>Die Betriebswirtschaft</i>, <i>75</i>(3), 161–177.","ieee":"R. Ortmann, “Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?,” <i>Die Betriebswirtschaft</i>, vol. 75, no. 3, pp. 161–177, 2015.","short":"R. Ortmann, Die Betriebswirtschaft 75 (2015) 161–177.","chicago":"Ortmann, Regina. “Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?” <i>Die Betriebswirtschaft</i> 75, no. 3 (2015): 161–77.","mla":"Ortmann, Regina. “Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?” <i>Die Betriebswirtschaft</i>, vol. 75, no. 3, 2015, pp. 161–77.","ama":"Ortmann R. Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups? <i>Die Betriebswirtschaft</i>. 2015;75(3):161-177.","bibtex":"@article{Ortmann_2015, title={Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?}, volume={75}, number={3}, journal={Die Betriebswirtschaft}, author={Ortmann, Regina}, year={2015}, pages={161–177} }"},"publication":"Die Betriebswirtschaft","issue":"3"},{"citation":{"mla":"Diller, Markus, et al. “Investitionsneutrale Besteuerung des ökonomischen Gewinns: ein Abriss jüngerer Forschungsbeiträge.” <i>Wirtschaftswissenschaftliches Studium (WiSt)</i>, vol. 44, no. 11, 2015, pp. 606–41.","ama":"Diller M, Grottke M, Lorenz J. Investitionsneutrale Besteuerung des ökonomischen Gewinns: ein Abriss jüngerer Forschungsbeiträge. <i>Wirtschaftswissenschaftliches Studium (WiSt)</i>. 2015;44(11):606-641.","bibtex":"@article{Diller_Grottke_Lorenz_2015, title={Investitionsneutrale Besteuerung des ökonomischen Gewinns: ein Abriss jüngerer Forschungsbeiträge}, volume={44}, number={11}, journal={Wirtschaftswissenschaftliches Studium (WiSt)}, author={Diller, Markus and Grottke, Markus and Lorenz, Johannes}, year={2015}, pages={606–641} }","apa":"Diller, M., Grottke, M., &#38; Lorenz, J. (2015). Investitionsneutrale Besteuerung des ökonomischen Gewinns: ein Abriss jüngerer Forschungsbeiträge. <i>Wirtschaftswissenschaftliches Studium (WiSt)</i>, <i>44</i>(11), 606–641.","ieee":"M. Diller, M. Grottke, and J. Lorenz, “Investitionsneutrale Besteuerung des ökonomischen Gewinns: ein Abriss jüngerer Forschungsbeiträge,” <i>Wirtschaftswissenschaftliches Studium (WiSt)</i>, vol. 44, no. 11, pp. 606–641, 2015.","chicago":"Diller, Markus, Markus Grottke, and Johannes Lorenz. “Investitionsneutrale Besteuerung des ökonomischen Gewinns: ein Abriss jüngerer Forschungsbeiträge.” <i>Wirtschaftswissenschaftliches Studium (WiSt)</i> 44, no. 11 (2015): 606–41.","short":"M. Diller, M. Grottke, J. Lorenz, Wirtschaftswissenschaftliches Studium (WiSt) 44 (2015) 606–641."},"publication":"Wirtschaftswissenschaftliches Studium (WiSt)","issue":"11","department":[{"_id":"187"}],"type":"journal_article","date_created":"2023-07-13T13:39:32Z","intvolume":"        44","date_updated":"2023-07-13T13:54:56Z","author":[{"full_name":"Diller, Markus","first_name":"Markus","last_name":"Diller"},{"first_name":"Markus","last_name":"Grottke","full_name":"Grottke, Markus"},{"last_name":"Lorenz","first_name":"Johannes","full_name":"Lorenz, Johannes"}],"status":"public","title":"Investitionsneutrale Besteuerung des ökonomischen Gewinns: ein Abriss jüngerer Forschungsbeiträge","year":"2015","volume":44,"user_id":"68544","language":[{"iso":"ger"}],"_id":"46058","page":"606-641"},{"department":[{"_id":"187"}],"type":"journal_article","date_created":"2023-07-13T13:31:51Z","quality_controlled":"1","citation":{"mla":"Diller, Markus, and Johannes Lorenz. “Tax Aggressiveness of Taxpayers with Heterogenous Income and Uncertainty about Taxable Income.” <i>FinanzArchiv / Public Finance Analysis</i>, vol. 71, no. 4, 2015, pp. 506–30.","ama":"Diller M, Lorenz J. Tax Aggressiveness of Taxpayers with Heterogenous Income and Uncertainty about Taxable Income. <i>FinanzArchiv / Public Finance Analysis</i>. 2015;71(4):506-530.","bibtex":"@article{Diller_Lorenz_2015, title={Tax Aggressiveness of Taxpayers with Heterogenous Income and Uncertainty about Taxable Income}, volume={71}, number={4}, journal={FinanzArchiv / Public Finance Analysis}, author={Diller, Markus and Lorenz, Johannes}, year={2015}, pages={506–530} }","apa":"Diller, M., &#38; Lorenz, J. (2015). Tax Aggressiveness of Taxpayers with Heterogenous Income and Uncertainty about Taxable Income. <i>FinanzArchiv / Public Finance Analysis</i>, <i>71</i>(4), 506–530.","ieee":"M. Diller and J. Lorenz, “Tax Aggressiveness of Taxpayers with Heterogenous Income and Uncertainty about Taxable Income,” <i>FinanzArchiv / Public Finance Analysis</i>, vol. 71, no. 4, pp. 506–530, 2015.","chicago":"Diller, Markus, and Johannes Lorenz. “Tax Aggressiveness of Taxpayers with Heterogenous Income and Uncertainty about Taxable Income.” <i>FinanzArchiv / Public Finance Analysis</i> 71, no. 4 (2015): 506–30.","short":"M. Diller, J. Lorenz, FinanzArchiv / Public Finance Analysis 71 (2015) 506–530."},"publication":"FinanzArchiv / Public Finance Analysis","issue":"4","volume":71,"user_id":"68544","_id":"46056","language":[{"iso":"eng"}],"page":"506-530","intvolume":"        71","date_updated":"2023-07-13T13:31:56Z","author":[{"full_name":"Diller, Markus","last_name":"Diller","first_name":"Markus"},{"first_name":"Johannes","last_name":"Lorenz","full_name":"Lorenz, Johannes"}],"title":"Tax Aggressiveness of Taxpayers with Heterogenous Income and Uncertainty about Taxable Income","status":"public","year":"2015"},{"status":"public","user_id":"14972","volume":52,"editor":[{"last_name":"Betz","first_name":"Stefan","full_name":"Betz, Stefan"}],"page":"91-108","_id":"50379","edition":"2","publisher":"Dr. Kovac","citation":{"chicago":"Ortgiese, Malte. “Klassenspezifische und zeitraumbezogene Logistikmengenprognose.” In <i>Ausgewählte Probleme des Logistikmanagements</i>, edited by Stefan Betz, 2nd ed., 52:91–108. Logistik-Management in Forschung und Praxis. Hamburg: Dr. Kovac, 2015.","short":"M. Ortgiese, in: S. Betz (Ed.), Ausgewählte Probleme des Logistikmanagements, 2nd ed., Dr. Kovac, Hamburg, 2015, pp. 91–108.","ieee":"M. Ortgiese, “Klassenspezifische und zeitraumbezogene Logistikmengenprognose,” in <i>Ausgewählte Probleme des Logistikmanagements</i>, 2nd ed., vol. 52, S. Betz, Ed. Hamburg: Dr. Kovac, 2015, pp. 91–108.","apa":"Ortgiese, M. (2015). Klassenspezifische und zeitraumbezogene Logistikmengenprognose. In S. Betz (Ed.), <i>Ausgewählte Probleme des Logistikmanagements</i> (2nd ed., Vol. 52, pp. 91–108). Dr. Kovac.","bibtex":"@inbook{Ortgiese_2015, place={Hamburg}, edition={2}, series={Logistik-Management in Forschung und Praxis}, title={Klassenspezifische und zeitraumbezogene Logistikmengenprognose}, volume={52}, booktitle={Ausgewählte Probleme des Logistikmanagements}, publisher={Dr. Kovac}, author={Ortgiese, Malte}, editor={Betz, Stefan}, year={2015}, pages={91–108}, collection={Logistik-Management in Forschung und Praxis} }","ama":"Ortgiese M. Klassenspezifische und zeitraumbezogene Logistikmengenprognose. In: Betz S, ed. <i>Ausgewählte Probleme des Logistikmanagements</i>. Vol 52. 2nd ed. Logistik-Management in Forschung und Praxis. Dr. Kovac; 2015:91-108.","mla":"Ortgiese, Malte. “Klassenspezifische und zeitraumbezogene Logistikmengenprognose.” <i>Ausgewählte Probleme des Logistikmanagements</i>, edited by Stefan Betz, 2nd ed., vol. 52, Dr. Kovac, 2015, pp. 91–108."},"place":"Hamburg","publication_status":"published","date_updated":"2026-02-23T14:56:29Z","intvolume":"        52","year":"2015","title":"Klassenspezifische und zeitraumbezogene Logistikmengenprognose","publication_identifier":{"isbn":["978-3-8300-7958-3"],"eisbn":["978-3-339-07958-9"]},"author":[{"full_name":"Ortgiese, Malte","last_name":"Ortgiese","first_name":"Malte"}],"series_title":"Logistik-Management in Forschung und Praxis","language":[{"iso":"ger"}],"publication":"Ausgewählte Probleme des Logistikmanagements","type":"book_chapter","department":[{"_id":"193"}],"date_created":"2024-01-09T10:59:22Z"},{"status":"public","jel":["G01","G21","G28"],"page":"43-61","_id":"4873","user_id":"115848","volume":51,"citation":{"short":"T. Schlueter, S. Sievers, T. Hartmann-Wendels, Journal of Banking &#38; Finance (VHB-JOURQUAL 4 Ranking A) 51 (2015) 43–61.","chicago":"Schlueter, Tobias, Sönke Sievers, and Thomas Hartmann-Wendels. “Bank Funding Stability, Pricing Strategies and the Guidance of Depositors.” <i>Journal of Banking &#38; Finance (VHB-JOURQUAL 4 Ranking A)</i> 51 (2015): 43–61. <a href=\"https://doi.org/10.2139/ssrn.2001449\">https://doi.org/10.2139/ssrn.2001449</a>.","ieee":"T. Schlueter, S. Sievers, and T. Hartmann-Wendels, “Bank funding stability, pricing strategies and the guidance of depositors,” <i>Journal of Banking &#38; Finance (VHB-JOURQUAL 4 Ranking A)</i>, vol. 51, pp. 43–61, 2015, doi: <a href=\"https://doi.org/10.2139/ssrn.2001449\">10.2139/ssrn.2001449</a>.","apa":"Schlueter, T., Sievers, S., &#38; Hartmann-Wendels, T. (2015). Bank funding stability, pricing strategies and the guidance of depositors. <i>Journal of Banking &#38; Finance (VHB-JOURQUAL 4 Ranking A)</i>, <i>51</i>, 43–61. <a href=\"https://doi.org/10.2139/ssrn.2001449\">https://doi.org/10.2139/ssrn.2001449</a>","bibtex":"@article{Schlueter_Sievers_Hartmann-Wendels_2015, title={Bank funding stability, pricing strategies and the guidance of depositors}, volume={51}, DOI={<a href=\"https://doi.org/10.2139/ssrn.2001449\">10.2139/ssrn.2001449</a>}, journal={Journal of Banking &#38; Finance (VHB-JOURQUAL 4 Ranking A)}, author={Schlueter, Tobias and Sievers, Sönke and Hartmann-Wendels, Thomas}, year={2015}, pages={43–61} }","ama":"Schlueter T, Sievers S, Hartmann-Wendels T. Bank funding stability, pricing strategies and the guidance of depositors. <i>Journal of Banking &#38; Finance (VHB-JOURQUAL 4 Ranking A)</i>. 2015;51:43-61. doi:<a href=\"https://doi.org/10.2139/ssrn.2001449\">10.2139/ssrn.2001449</a>","mla":"Schlueter, Tobias, et al. “Bank Funding Stability, Pricing Strategies and the Guidance of Depositors.” <i>Journal of Banking &#38; Finance (VHB-JOURQUAL 4 Ranking A)</i>, vol. 51, 2015, pp. 43–61, doi:<a href=\"https://doi.org/10.2139/ssrn.2001449\">10.2139/ssrn.2001449</a>."},"quality_controlled":"1","title":"Bank funding stability, pricing strategies and the guidance of depositors","year":"2015","author":[{"last_name":"Schlueter","first_name":"Tobias","full_name":"Schlueter, Tobias"},{"id":"46447","full_name":"Sievers, Sönke","last_name":"Sievers","first_name":"Sönke"},{"full_name":"Hartmann-Wendels, Thomas","last_name":"Hartmann-Wendels","first_name":"Thomas"}],"date_updated":"2026-04-09T08:14:22Z","publication_status":"published","intvolume":"        51","article_type":"original","main_file_link":[{"url":"https://www.sciencedirect.com/science/article/pii/S0378426614003380"}],"language":[{"iso":"eng"}],"doi":"10.2139/ssrn.2001449","publication":"Journal of Banking & Finance (VHB-JOURQUAL 4 Ranking A)","abstract":[{"lang":"eng","text":"Banks face a 'behavioralization' of their balance sheets since deposit funding increasingly consists of non-maturing deposits with uncertain cash flows exposing banks to asset liability (ALM) risk. Thus, this study examines the behavior of banks’ retail customers regarding non-maturing deposits. Our unique sample comprises the contract and cash flow data for 2.2 million individual contracts from 1991 to 2010. We find that contractual rewards, i.e., qualified interest payments, and government subsidies, effectively stabilize saving behavior and thus bank funding. The probability of an early deposit withdrawal decreases by approximately 40%, and cash flow volatility drops by about 25%. Our findings provide important insights for banks using pricing incentives to steer desired saving patterns for their non-maturing deposit portfolios. Finally, these results are informative regarding the bank liquidity regulations (Basel III) concerning the stability of deposits and the minimum requirements for risk management (European Commission DIRECTIVE 2006/48/EC). "}],"date_created":"2018-10-26T07:08:32Z","keyword":["retail saving behavior","non-maturing deposits","deposit funding","contractual rewards","interest rate bonus","saving persistence","cash flow volatility"],"type":"journal_article","department":[{"_id":"275"}]},{"page":"478-486","language":[{"iso":"eng"}],"_id":"4756","user_id":"96670","volume":25,"title":"Entscheidungskalküle US-amerikanischer Unternehmen bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate?","status":"public","year":"2015","author":[{"first_name":"Benjamin","last_name":"Oßwald","full_name":"Oßwald, Benjamin"},{"id":"530","full_name":"Sureth-Sloane, Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","first_name":"Caren"}],"date_updated":"2026-04-09T09:16:07Z","intvolume":"        25","date_created":"2018-10-15T12:52:37Z","type":"journal_article","department":[{"_id":"187"},{"_id":"635"}],"issue":"10","publication":"Steuer und Wirtschaft International","citation":{"ieee":"B. Oßwald and C. Sureth-Sloane, “Entscheidungskalküle US-amerikanischer Unternehmen bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate?,” <i>Steuer und Wirtschaft International</i>, vol. 25, no. 10, pp. 478–486, 2015.","apa":"Oßwald, B., &#38; Sureth-Sloane, C. (2015). Entscheidungskalküle US-amerikanischer Unternehmen bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate? <i>Steuer Und Wirtschaft International</i>, <i>25</i>(10), 478–486.","chicago":"Oßwald, Benjamin, and Caren Sureth-Sloane. “Entscheidungskalküle US-Amerikanischer Unternehmen Bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate?” <i>Steuer Und Wirtschaft International</i> 25, no. 10 (2015): 478–86.","short":"B. Oßwald, C. Sureth-Sloane, Steuer Und Wirtschaft International 25 (2015) 478–486.","mla":"Oßwald, Benjamin, and Caren Sureth-Sloane. “Entscheidungskalküle US-Amerikanischer Unternehmen Bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate?” <i>Steuer Und Wirtschaft International</i>, vol. 25, no. 10, 2015, pp. 478–86.","bibtex":"@article{Oßwald_Sureth-Sloane_2015, title={Entscheidungskalküle US-amerikanischer Unternehmen bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate?}, volume={25}, number={10}, journal={Steuer und Wirtschaft International}, author={Oßwald, Benjamin and Sureth-Sloane, Caren}, year={2015}, pages={478–486} }","ama":"Oßwald B, Sureth-Sloane C. Entscheidungskalküle US-amerikanischer Unternehmen bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate? <i>Steuer und Wirtschaft International</i>. 2015;25(10):478-486."},"quality_controlled":"1"},{"citation":{"mla":"Florou, Annita, and Urska Kosi. “Does Mandatory IFRS Adoption Facilitate Debt Financing?” <i>Review of Accounting Studies</i>, vol. 20, no. 4, 2015, pp. 1407–56, doi:<a href=\"https://doi.org/10.1007/s11142-015-9325-z\">10.1007/s11142-015-9325-z</a>.","bibtex":"@article{Florou_Kosi_2015, title={Does mandatory IFRS adoption facilitate debt financing?}, volume={20}, DOI={<a href=\"https://doi.org/10.1007/s11142-015-9325-z\">10.1007/s11142-015-9325-z</a>}, number={4}, journal={Review of Accounting Studies}, author={Florou, Annita and Kosi, Urska}, year={2015}, pages={1407–1456} }","ama":"Florou A, Kosi U. Does mandatory IFRS adoption facilitate debt financing? <i>Review of Accounting Studies</i>. 2015;20(4):1407-1456. doi:<a href=\"https://doi.org/10.1007/s11142-015-9325-z\">10.1007/s11142-015-9325-z</a>","ieee":"A. Florou and U. Kosi, “Does mandatory IFRS adoption facilitate debt financing?,” <i>Review of Accounting Studies</i>, vol. 20, no. 4, pp. 1407–1456, 2015, doi: <a href=\"https://doi.org/10.1007/s11142-015-9325-z\">10.1007/s11142-015-9325-z</a>.","apa":"Florou, A., &#38; Kosi, U. (2015). Does mandatory IFRS adoption facilitate debt financing? <i>Review of Accounting Studies</i>, <i>20</i>(4), 1407–1456. <a href=\"https://doi.org/10.1007/s11142-015-9325-z\">https://doi.org/10.1007/s11142-015-9325-z</a>","chicago":"Florou, Annita, and Urska Kosi. “Does Mandatory IFRS Adoption Facilitate Debt Financing?” <i>Review of Accounting Studies</i> 20, no. 4 (2015): 1407–56. <a href=\"https://doi.org/10.1007/s11142-015-9325-z\">https://doi.org/10.1007/s11142-015-9325-z</a>.","short":"A. Florou, U. Kosi, Review of Accounting Studies 20 (2015) 1407–1456."},"user_id":"54068","volume":20,"page":"1407-1456","_id":"4035","status":"public","jel":["G15","K22","M41","M48"],"type":"journal_article","keyword":["Accounting regulation","IFRS","Accounting quality","Public and private debt markets","Cost of debt"],"department":[{"_id":"551"},{"_id":"635"},{"_id":"186"}],"date_created":"2018-08-22T07:47:41Z","abstract":[{"text":"We examine whether the mandated introduction of International Financial Reporting Standards (IFRS) is associated with the propensity to access the public rather than private debt market and the cost of debt. We use a global sample of public bonds and private loans and find that mandatory IFRS adopters are more likely, post-IFRS, to issue bonds than to borrow privately. We also find that mandatory IFRS adopters pay lower bond yield spreads, but not lower loan spreads, after the mandate. These findings are consistent with debt providers responding positively to financial reporting of higher quality and comparability, but only when there is a greater reliance on publicly available financial statements than private communication. Lastly, we document that the observed debt market benefits are concentrated in countries with larger differences between domestic GAAP and IFRS and are present even for EU countries that did not experience concurrent financial reporting enforcement or other institutional reforms. Overall, our study documents positive economic consequences around the mandated IFRS adoption for corporate debt financing and, in particular, for bond financing.","lang":"eng"}],"extern":"1","issue":"4","publication":"Review of Accounting Studies","doi":"10.1007/s11142-015-9325-z","language":[{"iso":"eng"}],"date_updated":"2026-06-15T09:39:29Z","publication_status":"published","intvolume":"        20","title":"Does mandatory IFRS adoption facilitate debt financing?","year":"2015","publication_identifier":{"eissn":["1573-7136"]},"author":[{"full_name":"Florou, Annita","last_name":"Florou","first_name":"Annita"},{"full_name":"Kosi, Urska","orcid":"0009-0009-2545-5929","first_name":"Urska","last_name":"Kosi","id":"54068"}]},{"department":[{"_id":"193"}],"type":"book_chapter","date_created":"2018-05-03T12:33:15Z","place":"Brandenburg","citation":{"bibtex":"@inbook{Betz_2014, place={Brandenburg}, title={Outsourcing von Lagerdienstleistungen als operatives Entscheidungsproblem}, booktitle={Logistikorientiertes Produktionsmanagement}, author={Betz, Stefan}, editor={Mieke, ChristianEditor}, year={2014}, pages={117–144} }","ama":"Betz S. Outsourcing von Lagerdienstleistungen als operatives Entscheidungsproblem. In: Mieke C, ed. <i>Logistikorientiertes Produktionsmanagement</i>. Brandenburg; 2014:117-144.","mla":"Betz, Stefan. “Outsourcing von Lagerdienstleistungen als operatives Entscheidungsproblem.” <i>Logistikorientiertes Produktionsmanagement</i>, edited by Christian Mieke, 2014, pp. 117–44.","chicago":"Betz, Stefan. “Outsourcing von Lagerdienstleistungen als operatives Entscheidungsproblem.” In <i>Logistikorientiertes Produktionsmanagement</i>, edited by Christian Mieke, 117–44. Brandenburg, 2014.","short":"S. Betz, in: C. Mieke (Ed.), Logistikorientiertes Produktionsmanagement, Brandenburg, 2014, pp. 117–144.","ieee":"S. Betz, “Outsourcing von Lagerdienstleistungen als operatives Entscheidungsproblem,” in <i>Logistikorientiertes Produktionsmanagement</i>, C. Mieke, Ed. Brandenburg, 2014, pp. 117–144.","apa":"Betz, S. (2014). Outsourcing von Lagerdienstleistungen als operatives Entscheidungsproblem. In C. Mieke (Ed.), <i>Logistikorientiertes Produktionsmanagement</i> (pp. 117–144). Brandenburg."},"publication":"Logistikorientiertes Produktionsmanagement","editor":[{"last_name":"Mieke","first_name":"Christian","full_name":"Mieke, Christian"}],"user_id":"21811","_id":"2614","language":[{"iso":"ger"}],"page":"117-144","publication_status":"published","date_updated":"2022-01-06T06:57:16Z","author":[{"id":"54","full_name":"Betz, Stefan","last_name":"Betz","first_name":"Stefan"}],"title":"Outsourcing von Lagerdienstleistungen als operatives Entscheidungsproblem","status":"public","year":"2014"},{"language":[{"iso":"ger"}],"year":"2014","title":"Finanzierung - Grundlagen, Institutionen, Instrumente und Kapitalmarkttheorie","publication_identifier":{"isbn":["978-3-503-15666-5"]},"author":[{"last_name":"Gräfer","first_name":"Horst","full_name":"Gräfer, Horst"},{"full_name":"Schiller, Bettina","first_name":"Bettina","last_name":"Schiller","id":"457"},{"full_name":"Rösner, Sabrina","first_name":"Sabrina","last_name":"Rösner"}],"date_updated":"2022-01-06T06:59:13Z","publication_status":"published","intvolume":"         8","date_created":"2018-06-28T06:56:41Z","keyword":["Management","Wirtschaft"],"type":"book","department":[{"_id":"191"}],"abstract":[{"text":"Dieses Lehr- und Arbeitsbuch präsentiert Ihnen die wichtigsten Grundlagen der Unternehmensfinanzierung auf dem neuesten fachlichen Stand. Der perfekte Einstieg in ein zentrales finanzwirtschaftliches Fach- und Praxisgebiet – mit vielen Beispielen und Übungen.\r\n","lang":"ger"}],"page":"405","publisher":"Erich Schmidt Verlag","_id":"3389","edition":"8","user_id":"21810","volume":8,"status":"public","place":"Berlin","citation":{"chicago":"Gräfer, Horst, Bettina Schiller, and Sabrina Rösner. <i>Finanzierung - Grundlagen, Institutionen, Instrumente und Kapitalmarkttheorie</i>. 8th ed. Vol. 8. Berlin: Erich Schmidt Verlag, 2014.","short":"H. Gräfer, B. Schiller, S. Rösner, Finanzierung - Grundlagen, Institutionen, Instrumente und Kapitalmarkttheorie, 8th ed., Erich Schmidt Verlag, Berlin, 2014.","ieee":"H. Gräfer, B. Schiller, and S. Rösner, <i>Finanzierung - Grundlagen, Institutionen, Instrumente und Kapitalmarkttheorie</i>, 8th ed., vol. 8. Berlin: Erich Schmidt Verlag, 2014.","apa":"Gräfer, H., Schiller, B., &#38; Rösner, S. (2014). <i>Finanzierung - Grundlagen, Institutionen, Instrumente und Kapitalmarkttheorie</i> (8th ed., Vol. 8). Berlin: Erich Schmidt Verlag.","bibtex":"@book{Gräfer_Schiller_Rösner_2014, place={Berlin}, edition={8}, title={Finanzierung - Grundlagen, Institutionen, Instrumente und Kapitalmarkttheorie}, volume={8}, publisher={Erich Schmidt Verlag}, author={Gräfer, Horst and Schiller, Bettina and Rösner, Sabrina}, year={2014} }","ama":"Gräfer H, Schiller B, Rösner S. <i>Finanzierung - Grundlagen, Institutionen, Instrumente und Kapitalmarkttheorie</i>. Vol 8. 8th ed. Berlin: Erich Schmidt Verlag; 2014.","mla":"Gräfer, Horst, et al. <i>Finanzierung - Grundlagen, Institutionen, Instrumente und Kapitalmarkttheorie</i>. 8th ed., vol. 8, Erich Schmidt Verlag, 2014."}},{"publication":"European Accounting Review","issue":"1","citation":{"mla":"Müller, Jens. “The Challenge of Assessing the Market Value of Private Companies Using a Standardised Combination Method for Tax Purposes--Lessons to Be Learnt from Past Experience.” <i>European Accounting Review</i>, no. 1, 2014, pp. 117--141.","ama":"Müller J. The challenge of assessing the market value of private companies using a standardised combination method for tax purposes--Lessons to be learnt from past experience. <i>European Accounting Review</i>. 2014;(1):117--141.","bibtex":"@article{Müller_2014, title={The challenge of assessing the market value of private companies using a standardised combination method for tax purposes--Lessons to be learnt from past experience}, number={1}, journal={European Accounting Review}, author={Müller, Jens}, year={2014}, pages={117--141} }","apa":"Müller, J. (2014). The challenge of assessing the market value of private companies using a standardised combination method for tax purposes--Lessons to be learnt from past experience. <i>European Accounting Review</i>, (1), 117--141.","ieee":"J. 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In this study, I empirically analyse to what extent an accounting-based tax valuation method for private companies, a simplified residual income model, succeeds in matching the MV. I refer to the mandatory Standardised Combination Model that is a special case of methods commonly used in several countries. In the absence of market prices for private companies, I use a sample of small German public companies as a proxy. I validate this approach using a sensitivity analysis that involves matching the sample of public companies with that of private companies. The results imply that the mandatory Standardised Combination Model leads to a severe unequal treatment not only between public and private companies but also among private companies across and within industries. Furthermore, I simulate the effects of variation in the key parameters and highlight their impact on the approximation quality of the Standardised Combination Method. 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Müller, The Challenge of Assessing the Market Value of Private Companies Using a Standardized Combination Method for Tax Purposes – Lessons to Be Learned from Past Experience, Routledge, part of the Taylor &#38; Francis Group, 2014."},"type":"working_paper","department":[{"_id":"186"},{"_id":"189"}],"date_created":"2018-11-05T09:02:58Z","date_updated":"2022-01-06T07:01:50Z","year":"2014","status":"public","title":"The Challenge of Assessing the Market Value of Private Companies Using a Standardized Combination Method for Tax Purposes – Lessons to be Learned from Past Experience","jel":["H2","M41"],"author":[{"id":"1245","first_name":"Jens","last_name":"Müller","full_name":"Müller, Jens"}],"doi":"10.1080/09638180.2012.746528","user_id":"48187","volume":"Volume 23, Number 1","page":"117-141(25)","_id":"5333","series_title":"European Accounting Review","publisher":"Routledge, part of the Taylor & Francis Group","language":[{"iso":"eng"}]},{"doi":"10.1007/bf03396908","language":[{"iso":"eng"}],"date_updated":"2023-01-12T09:02:52Z","publication_status":"published","intvolume":"        66","article_type":"original","title":"IFRS 7 Disclosures and Risk Perception of Financial Instruments","year":"2014","author":[{"first_name":"Jannis","last_name":"Bischof","full_name":"Bischof, Jannis"},{"full_name":"Ebert, Michael","last_name":"Ebert","first_name":"Michael","id":"42419"}],"publication_identifier":{"issn":["1439-2917","2194-072X"]},"type":"journal_article","department":[{"_id":"190"},{"_id":"186"},{"_id":"635"}],"date_created":"2021-08-16T10:12:27Z","extern":"1","publication":"Schmalenbach Business Review","user_id":"42419","volume":66,"page":"276-308","_id":"23413","status":"public","citation":{"mla":"Bischof, Jannis, and Michael Ebert. “IFRS 7 Disclosures and Risk Perception of Financial Instruments.” <i>Schmalenbach Business Review</i>, vol. 66, 2014, pp. 276–308, doi:<a href=\"https://doi.org/10.1007/bf03396908\">10.1007/bf03396908</a>.","ama":"Bischof J, Ebert M. IFRS 7 Disclosures and Risk Perception of Financial Instruments. <i>Schmalenbach Business Review</i>. 2014;66:276-308. doi:<a href=\"https://doi.org/10.1007/bf03396908\">10.1007/bf03396908</a>","bibtex":"@article{Bischof_Ebert_2014, title={IFRS 7 Disclosures and Risk Perception of Financial Instruments}, volume={66}, DOI={<a href=\"https://doi.org/10.1007/bf03396908\">10.1007/bf03396908</a>}, journal={Schmalenbach Business Review}, author={Bischof, Jannis and Ebert, Michael}, year={2014}, pages={276–308} }","apa":"Bischof, J., &#38; Ebert, M. (2014). IFRS 7 Disclosures and Risk Perception of Financial Instruments. <i>Schmalenbach Business Review</i>, <i>66</i>, 276–308. <a href=\"https://doi.org/10.1007/bf03396908\">https://doi.org/10.1007/bf03396908</a>","ieee":"J. Bischof and M. Ebert, “IFRS 7 Disclosures and Risk Perception of Financial Instruments,” <i>Schmalenbach Business Review</i>, vol. 66, pp. 276–308, 2014, doi: <a href=\"https://doi.org/10.1007/bf03396908\">10.1007/bf03396908</a>.","short":"J. Bischof, M. Ebert, Schmalenbach Business Review 66 (2014) 276–308.","chicago":"Bischof, Jannis, and Michael Ebert. “IFRS 7 Disclosures and Risk Perception of Financial Instruments.” <i>Schmalenbach Business Review</i> 66 (2014): 276–308. <a href=\"https://doi.org/10.1007/bf03396908\">https://doi.org/10.1007/bf03396908</a>."}},{"language":[{"iso":"eng"}],"doi":"10.1108/jgr-12-2013-0016","alternative_title":["A viewpoint on the influence of sustainability and accounting education on future managers' processing of sustainability information"],"year":"2014","title":"Are we on track with sustainability literacy?","publication_identifier":{"issn":["2041-2568"]},"author":[{"last_name":"Hahn","first_name":"Rüdiger","full_name":"Hahn, Rüdiger"},{"last_name":"Reimsbach","first_name":"Daniel","full_name":"Reimsbach, Daniel","id":"100169"}],"date_updated":"2023-10-30T11:36:37Z","publication_status":"published","intvolume":"         5","date_created":"2023-10-10T09:16:50Z","keyword":["Business and International Management"],"type":"journal_article","department":[{"_id":"186"},{"_id":"815"}],"issue":"1","publication":"Journal of Global Responsibility","abstract":[{"lang":"eng","text":"<jats:sec><jats:title content-type=\"abstract-heading\">Purpose</jats:title><jats:p>– In this viewpoint, the authors aim to discuss sustainability issues in university education. Balancing what we call the “Accounting View” and the “Sustainability View”, the authors illuminate the status of value relevance of sustainability information and question the depth of business students' processing of this information.</jats:p></jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Design/methodology/approach</jats:title><jats:p>– The discussion was triggered by an experimental study on sustainability disclosure which revealed interesting findings related to the participating students' prior sustainability and accounting coursework. The authors start the viewpoint from these findings and contrast them with existing views on sustainability and accounting (education).</jats:p></jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Findings</jats:title><jats:p>– The amount of accounting coursework was positively related to the probability of including sustainability information in future stock value estimates, whereas this applied only marginally to sustainability coursework. However, students with more sophisticated sustainability knowledge seemed to scrutinize the given sustainability information more deeply, while students with “pure” accounting knowledge seemed more willing to simply accept the information.</jats:p></jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Practical implications</jats:title><jats:p>– The authors argue for advancements in the curriculum for business students that foster critical thinking and might prevent students (and thus potential future managers) from using sustainability information superficially. The authors caution against regarding sustainability issues as an “add-on” to existing courses and curricula and call for a combination of integrating sustainability issues in (core) business courses and offering standalone courses on sustainability management or CSR.</jats:p></jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Originality/value</jats:title><jats:p>– Triggered by findings from an experimental study, the authors contrast different opinions on sustainability education of business students and offer a new viewpoint on the (supposed) value relevance of sustainability information for future business leaders.</jats:p></jats:sec>"}],"page":"55-67","publisher":"Emerald","_id":"47906","user_id":"21810","volume":5,"status":"public","citation":{"ama":"Hahn R, Reimsbach D. Are we on track with sustainability literacy? <i>Journal of Global Responsibility</i>. 2014;5(1):55-67. doi:<a href=\"https://doi.org/10.1108/jgr-12-2013-0016\">10.1108/jgr-12-2013-0016</a>","bibtex":"@article{Hahn_Reimsbach_2014, title={Are we on track with sustainability literacy?}, volume={5}, DOI={<a href=\"https://doi.org/10.1108/jgr-12-2013-0016\">10.1108/jgr-12-2013-0016</a>}, number={1}, journal={Journal of Global Responsibility}, publisher={Emerald}, author={Hahn, Rüdiger and Reimsbach, Daniel}, year={2014}, pages={55–67} }","mla":"Hahn, Rüdiger, and Daniel Reimsbach. “Are We on Track with Sustainability Literacy?” <i>Journal of Global Responsibility</i>, vol. 5, no. 1, Emerald, 2014, pp. 55–67, doi:<a href=\"https://doi.org/10.1108/jgr-12-2013-0016\">10.1108/jgr-12-2013-0016</a>.","chicago":"Hahn, Rüdiger, and Daniel Reimsbach. “Are We on Track with Sustainability Literacy?” <i>Journal of Global Responsibility</i> 5, no. 1 (2014): 55–67. <a href=\"https://doi.org/10.1108/jgr-12-2013-0016\">https://doi.org/10.1108/jgr-12-2013-0016</a>.","short":"R. Hahn, D. Reimsbach, Journal of Global Responsibility 5 (2014) 55–67.","apa":"Hahn, R., &#38; Reimsbach, D. (2014). Are we on track with sustainability literacy? <i>Journal of Global Responsibility</i>, <i>5</i>(1), 55–67. <a href=\"https://doi.org/10.1108/jgr-12-2013-0016\">https://doi.org/10.1108/jgr-12-2013-0016</a>","ieee":"R. Hahn and D. Reimsbach, “Are we on track with sustainability literacy?,” <i>Journal of Global Responsibility</i>, vol. 5, no. 1, pp. 55–67, 2014, doi: <a href=\"https://doi.org/10.1108/jgr-12-2013-0016\">10.1108/jgr-12-2013-0016</a>."}}]