---
_id: '35753'
author:
- first_name: Christian
  full_name: Bayer, Christian
  last_name: Bayer
- first_name: Florian
  full_name: Engelmaier, Florian
  last_name: Engelmaier
- first_name: Regina T.
  full_name: Riphahn, Regina T.
  last_name: Riphahn
- first_name: Philipp
  full_name: Schmidt-Dengler, Philipp
  last_name: Schmidt-Dengler
- first_name: Virgina
  full_name: Sondergeld, Virgina
  last_name: Sondergeld
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
- first_name: Jonas
  full_name: von Wangenheim, Jonas
  last_name: von Wangenheim
- first_name: Georg
  full_name: Weizsäcker, Georg
  last_name: Weizsäcker
citation:
  ama: Bayer C, Engelmaier F, Riphahn RT, et al. <i>Beste Bedingungen für junge Ökonominnen
    und Ökonomen? Neue Daten und Empfehlungen der AG Nachwuchs im Verein für Socialpolitik</i>.
    Verein für Socialpolitik und Joachim Herz Stiftung; 2022.
  apa: Bayer, C., Engelmaier, F., Riphahn, R. T., Schmidt-Dengler, P., Sondergeld,
    V., Sureth-Sloane, C., von Wangenheim, J., &#38; Weizsäcker, G. (2022). <i>Beste
    Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der
    AG Nachwuchs im Verein für Socialpolitik</i>. Verein für Socialpolitik und Joachim
    Herz Stiftung.
  bibtex: '@book{Bayer_Engelmaier_Riphahn_Schmidt-Dengler_Sondergeld_Sureth-Sloane_von
    Wangenheim_Weizsäcker_2022, title={Beste Bedingungen für junge Ökonominnen und
    Ökonomen? Neue Daten und Empfehlungen der AG Nachwuchs im Verein für Socialpolitik},
    publisher={Verein für Socialpolitik und Joachim Herz Stiftung}, author={Bayer,
    Christian and Engelmaier, Florian and Riphahn, Regina T. and Schmidt-Dengler,
    Philipp and Sondergeld, Virgina and Sureth-Sloane, Caren and von Wangenheim, Jonas
    and Weizsäcker, Georg}, year={2022} }'
  chicago: Bayer, Christian, Florian Engelmaier, Regina T. Riphahn, Philipp Schmidt-Dengler,
    Virgina Sondergeld, Caren Sureth-Sloane, Jonas von Wangenheim, and Georg Weizsäcker.
    <i>Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen
    der AG Nachwuchs im Verein für Socialpolitik</i>. Verein für Socialpolitik und
    Joachim Herz Stiftung, 2022.
  ieee: C. Bayer <i>et al.</i>, <i>Beste Bedingungen für junge Ökonominnen und Ökonomen?
    Neue Daten und Empfehlungen der AG Nachwuchs im Verein für Socialpolitik</i>.
    Verein für Socialpolitik und Joachim Herz Stiftung, 2022.
  mla: Bayer, Christian, et al. <i>Beste Bedingungen für junge Ökonominnen und Ökonomen?
    Neue Daten und Empfehlungen der AG Nachwuchs im Verein für Socialpolitik</i>.
    Verein für Socialpolitik und Joachim Herz Stiftung, 2022.
  short: C. Bayer, F. Engelmaier, R.T. Riphahn, P. Schmidt-Dengler, V. Sondergeld,
    C. Sureth-Sloane, J. von Wangenheim, G. Weizsäcker, Beste Bedingungen für junge
    Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der AG Nachwuchs im Verein
    für Socialpolitik, Verein für Socialpolitik und Joachim Herz Stiftung, 2022.
date_created: 2023-01-10T10:27:19Z
date_updated: 2024-02-06T10:26:22Z
department:
- _id: '187'
language:
- iso: ger
main_file_link:
- open_access: '1'
  url: https://www.socialpolitik.de/sites/default/files/2022-12/Bericht%20der%20AG%20Nachwuchs_0.pdf
oa: '1'
publisher: Verein für Socialpolitik und Joachim Herz Stiftung
status: public
title: Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen
  der AG Nachwuchs im Verein für Socialpolitik
type: report
user_id: '74000'
year: '2022'
...
---
_id: '35771'
author:
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Sureth-Sloane C. Steuerpolitische Perspektiven der neuen Legislaturperiode
    - Chancen und Herausforderungen. <i>FinanzRundschau</i>. 2022;104(8):325-331.
  apa: Sureth-Sloane, C. (2022). Steuerpolitische Perspektiven der neuen Legislaturperiode
    - Chancen und Herausforderungen. <i>FinanzRundschau</i>, <i>104</i>(8), 325–331.
  bibtex: '@article{Sureth-Sloane_2022, title={Steuerpolitische Perspektiven der neuen
    Legislaturperiode - Chancen und Herausforderungen}, volume={104}, number={8},
    journal={FinanzRundschau}, author={Sureth-Sloane, Caren}, year={2022}, pages={325–331}
    }'
  chicago: 'Sureth-Sloane, Caren. “Steuerpolitische Perspektiven der neuen Legislaturperiode
    - Chancen und Herausforderungen.” <i>FinanzRundschau</i> 104, no. 8 (2022): 325–31.'
  ieee: C. Sureth-Sloane, “Steuerpolitische Perspektiven der neuen Legislaturperiode
    - Chancen und Herausforderungen,” <i>FinanzRundschau</i>, vol. 104, no. 8, pp.
    325–331, 2022.
  mla: Sureth-Sloane, Caren. “Steuerpolitische Perspektiven der neuen Legislaturperiode
    - Chancen und Herausforderungen.” <i>FinanzRundschau</i>, vol. 104, no. 8, 2022,
    pp. 325–31.
  short: C. Sureth-Sloane, FinanzRundschau 104 (2022) 325–331.
date_created: 2023-01-10T10:38:03Z
date_updated: 2024-02-06T10:27:04Z
department:
- _id: '187'
intvolume: '       104'
issue: '8'
language:
- iso: ger
page: 325-331
publication: FinanzRundschau
status: public
title: Steuerpolitische Perspektiven der neuen Legislaturperiode - Chancen und Herausforderungen
type: journal_article
user_id: '74000'
volume: 104
year: '2022'
...
---
_id: '35768'
author:
- first_name: DFG
  full_name: Interdisziplinäre Kommission für Pandemieforschung, DFG
  last_name: Interdisziplinäre Kommission für Pandemieforschung
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Interdisziplinäre Kommission für Pandemieforschung D, Sureth-Sloane C. <i>Wissenschaften
    in der Coronavirus-Pandemie - Erkenntnisse, Wissens- und Handlungslücken sowie
    Schlussfolgerungen für die Vorbereitung auf künftige Pandemien</i>.; 2022.
  apa: Interdisziplinäre Kommission für Pandemieforschung, D., &#38; Sureth-Sloane,
    C. (2022). <i>Wissenschaften in der Coronavirus-Pandemie - Erkenntnisse, Wissens-
    und Handlungslücken sowie Schlussfolgerungen für die Vorbereitung auf künftige
    Pandemien</i>.
  bibtex: '@book{Interdisziplinäre Kommission für Pandemieforschung_Sureth-Sloane_2022,
    title={Wissenschaften in der Coronavirus-Pandemie - Erkenntnisse, Wissens- und
    Handlungslücken sowie Schlussfolgerungen für die Vorbereitung auf künftige Pandemien},
    author={Interdisziplinäre Kommission für Pandemieforschung, DFG and Sureth-Sloane,
    Caren}, year={2022} }'
  chicago: Interdisziplinäre Kommission für Pandemieforschung, DFG, and Caren Sureth-Sloane.
    <i>Wissenschaften in der Coronavirus-Pandemie - Erkenntnisse, Wissens- und Handlungslücken
    sowie Schlussfolgerungen für die Vorbereitung auf künftige Pandemien</i>, 2022.
  ieee: D. Interdisziplinäre Kommission für Pandemieforschung and C. Sureth-Sloane,
    <i>Wissenschaften in der Coronavirus-Pandemie - Erkenntnisse, Wissens- und Handlungslücken
    sowie Schlussfolgerungen für die Vorbereitung auf künftige Pandemien</i>. 2022.
  mla: Interdisziplinäre Kommission für Pandemieforschung, DFG, and Caren Sureth-Sloane.
    <i>Wissenschaften in der Coronavirus-Pandemie - Erkenntnisse, Wissens- und Handlungslücken
    sowie Schlussfolgerungen für die Vorbereitung auf künftige Pandemien</i>. 2022.
  short: D. Interdisziplinäre Kommission für Pandemieforschung, C. Sureth-Sloane,
    Wissenschaften in der Coronavirus-Pandemie - Erkenntnisse, Wissens- und Handlungslücken
    sowie Schlussfolgerungen für die Vorbereitung auf künftige Pandemien, 2022.
date_created: 2023-01-10T10:33:48Z
date_updated: 2024-02-06T10:28:21Z
department:
- _id: '187'
language:
- iso: ger
status: public
title: Wissenschaften in der Coronavirus-Pandemie - Erkenntnisse, Wissens- und Handlungslücken
  sowie Schlussfolgerungen für die Vorbereitung auf künftige Pandemien
type: report
user_id: '74000'
year: '2022'
...
---
_id: '35759'
abstract:
- lang: eng
  text: Academic publishing represents one of the core functions of scientific activity
    and thus of the research system. The Deutsche Forschungsgemeinschaft (DFG, German
    Research Foundation) is committed to the adequate communication of research results
    and the maintenance of a functioning publication system as a basic requirement
    of the research system. Ensuring that academic publishing serves foremost the
    purposes of publicising, quality review and documenting scientific findings should
    be an essential goal of responsible science administration and promotion. The
    position paper therefore analyses the central background of the current situation
    in scientific publishing, identifies challenges and points out possible fields
    of action. With this positioning, the DFG contributes to the further development
    of the publication system in a way that is appropriate for science and research.
author:
- first_name: (DFG)
  full_name: Deutsche Forschungsgemeinschaft | AG Publikationswesen, (DFG)
  last_name: Deutsche Forschungsgemeinschaft | AG Publikationswesen
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Deutsche Forschungsgemeinschaft | AG Publikationswesen (DFG), Sureth-Sloane
    C. <i>Wissenschaftliches Publizieren Als Grundlage Und Gestaltungsfeld Der Wissenschaftsbewertung</i>.;
    2022. doi:<a href="https://doi.org/10.5281/ZENODO.6538163">10.5281/ZENODO.6538163</a>
  apa: Deutsche Forschungsgemeinschaft | AG Publikationswesen, (DFG), &#38; Sureth-Sloane,
    C. (2022). <i>Wissenschaftliches Publizieren als Grundlage und Gestaltungsfeld
    der Wissenschaftsbewertung</i>. <a href="https://doi.org/10.5281/ZENODO.6538163">https://doi.org/10.5281/ZENODO.6538163</a>
  bibtex: '@book{Deutsche Forschungsgemeinschaft | AG Publikationswesen_Sureth-Sloane_2022,
    title={Wissenschaftliches Publizieren als Grundlage und Gestaltungsfeld der Wissenschaftsbewertung},
    DOI={<a href="https://doi.org/10.5281/ZENODO.6538163">10.5281/ZENODO.6538163</a>},
    author={Deutsche Forschungsgemeinschaft | AG Publikationswesen, (DFG) and Sureth-Sloane,
    Caren}, year={2022} }'
  chicago: Deutsche Forschungsgemeinschaft | AG Publikationswesen, (DFG), and Caren
    Sureth-Sloane. <i>Wissenschaftliches Publizieren Als Grundlage Und Gestaltungsfeld
    Der Wissenschaftsbewertung</i>, 2022. <a href="https://doi.org/10.5281/ZENODO.6538163">https://doi.org/10.5281/ZENODO.6538163</a>.
  ieee: (DFG) Deutsche Forschungsgemeinschaft | AG Publikationswesen and C. Sureth-Sloane,
    <i>Wissenschaftliches Publizieren als Grundlage und Gestaltungsfeld der Wissenschaftsbewertung</i>.
    2022.
  mla: Deutsche Forschungsgemeinschaft | AG Publikationswesen, (DFG), and Caren Sureth-Sloane.
    <i>Wissenschaftliches Publizieren Als Grundlage Und Gestaltungsfeld Der Wissenschaftsbewertung</i>.
    2022, doi:<a href="https://doi.org/10.5281/ZENODO.6538163">10.5281/ZENODO.6538163</a>.
  short: (DFG) Deutsche Forschungsgemeinschaft | AG Publikationswesen, C. Sureth-Sloane,
    Wissenschaftliches Publizieren Als Grundlage Und Gestaltungsfeld Der Wissenschaftsbewertung,
    2022.
date_created: 2023-01-10T10:27:46Z
date_updated: 2024-02-27T11:42:26Z
department:
- _id: '187'
doi: 10.5281/ZENODO.6538163
language:
- iso: eng
status: public
title: Wissenschaftliches Publizieren als Grundlage und Gestaltungsfeld der Wissenschaftsbewertung
type: report
user_id: '74000'
year: '2022'
...
---
_id: '35788'
author:
- first_name: Martin
  full_name: Fochmann, Martin
  last_name: Fochmann
- first_name: Vanessa
  full_name: Heinemann-Heile, Vanessa
  id: '83380'
  last_name: Heinemann-Heile
- first_name: Hans-Peter
  full_name: Huber, Hans-Peter
  last_name: Huber
- first_name: Ralf
  full_name: Maiterth, Ralf
  last_name: Maiterth
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Fochmann M, Heinemann-Heile V, Huber H-P, Maiterth R, Sureth-Sloane C. <i>Zusatzkosten
    der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv
    wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of
    Taxation)</i>. Vol 100.; 2022. doi:<a href="https://doi.org/10.2139/ssrn.4210460">10.2139/ssrn.4210460</a>
  apa: Fochmann, M., Heinemann-Heile, V., Huber, H.-P., Maiterth, R., &#38; Sureth-Sloane,
    C. (2022). <i>Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands
    und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’
    Hidden Cost of Taxation)</i> (Vol. 100). <a href="https://doi.org/10.2139/ssrn.4210460">https://doi.org/10.2139/ssrn.4210460</a>
  bibtex: '@book{Fochmann_Heinemann-Heile_Huber_Maiterth_Sureth-Sloane_2022, series={TRR
    266 Accounting for Transparency Working Paper Series}, title={Zusatzkosten der
    Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv
    wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of
    Taxation)}, volume={100}, DOI={<a href="https://doi.org/10.2139/ssrn.4210460">10.2139/ssrn.4210460</a>},
    author={Fochmann, Martin and Heinemann-Heile, Vanessa and Huber, Hans-Peter and
    Maiterth, Ralf and Sureth-Sloane, Caren}, year={2022}, collection={TRR 266 Accounting
    for Transparency Working Paper Series} }'
  chicago: Fochmann, Martin, Vanessa Heinemann-Heile, Hans-Peter Huber, Ralf Maiterth,
    and Caren Sureth-Sloane. <i>Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen
    Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung (An Empirical
    Analysis of Firms’ Hidden Cost of Taxation)</i>. Vol. 100. TRR 266 Accounting
    for Transparency Working Paper Series, 2022. <a href="https://doi.org/10.2139/ssrn.4210460">https://doi.org/10.2139/ssrn.4210460</a>.
  ieee: M. Fochmann, V. Heinemann-Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane,
    <i>Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands
    und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’
    Hidden Cost of Taxation)</i>, vol. 100. 2022.
  mla: Fochmann, Martin, et al. <i>Zusatzkosten der Besteuerung – Eine Analyse des
    steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung
    (An Empirical Analysis of Firms’ Hidden Cost of Taxation)</i>. 2022, doi:<a href="https://doi.org/10.2139/ssrn.4210460">10.2139/ssrn.4210460</a>.
  short: M. Fochmann, V. Heinemann-Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane,
    Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands
    und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’
    Hidden Cost of Taxation), 2022.
date_created: 2023-01-10T10:51:40Z
date_updated: 2024-04-08T11:33:02Z
department:
- _id: '187'
doi: 10.2139/ssrn.4210460
intvolume: '       100'
keyword:
- General Earth and Planetary Sciences
- General Environmental Science
language:
- iso: ger
main_file_link:
- open_access: '1'
oa: '1'
publication_identifier:
  issn:
  - 1556-5068
publication_status: published
series_title: TRR 266 Accounting for Transparency Working Paper Series
status: public
title: Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands
  und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’
  Hidden Cost of Taxation)
type: working_paper
user_id: '530'
volume: 100
year: '2022'
...
---
_id: '35795'
author:
- first_name: Stefan
  full_name: Greil, Stefan
  last_name: Greil
- first_name: Michael
  full_name: Overesch, Michael
  last_name: Overesch
- first_name: Anna
  full_name: Rohlfing-Bastian, Anna
  last_name: Rohlfing-Bastian
- first_name: Ulrich
  full_name: Schreiber, Ulrich
  last_name: Schreiber
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Greil S, Overesch M, Rohlfing-Bastian A, Schreiber U, Sureth-Sloane C. <i>Towards
    an Amended Arm’s Length Principle - Tackling Complexity and Implementing Destination
    Rules in Transfer Pricing</i>. Vol 89.; 2022. doi:<a href="https://doi.org/10.2139/ssrn.4166972">10.2139/ssrn.4166972</a>
  apa: Greil, S., Overesch, M., Rohlfing-Bastian, A., Schreiber, U., &#38; Sureth-Sloane,
    C. (2022). <i>Towards an Amended Arm’s Length Principle - Tackling complexity
    and implementing destination rules in transfer pricing</i> (Vol. 89). <a href="https://doi.org/10.2139/ssrn.4166972">https://doi.org/10.2139/ssrn.4166972</a>
  bibtex: '@book{Greil_Overesch_Rohlfing-Bastian_Schreiber_Sureth-Sloane_2022, series={TRR
    266 Accounting for Transparency Working Paper Series}, title={Towards an Amended
    Arm’s Length Principle - Tackling complexity and implementing destination rules
    in transfer pricing}, volume={89}, DOI={<a href="https://doi.org/10.2139/ssrn.4166972">10.2139/ssrn.4166972</a>},
    author={Greil, Stefan and Overesch, Michael and Rohlfing-Bastian, Anna and Schreiber,
    Ulrich and Sureth-Sloane, Caren}, year={2022}, collection={TRR 266 Accounting
    for Transparency Working Paper Series} }'
  chicago: Greil, Stefan, Michael Overesch, Anna Rohlfing-Bastian, Ulrich Schreiber,
    and Caren Sureth-Sloane. <i>Towards an Amended Arm’s Length Principle - Tackling
    Complexity and Implementing Destination Rules in Transfer Pricing</i>. Vol. 89.
    TRR 266 Accounting for Transparency Working Paper Series, 2022. <a href="https://doi.org/10.2139/ssrn.4166972">https://doi.org/10.2139/ssrn.4166972</a>.
  ieee: S. Greil, M. Overesch, A. Rohlfing-Bastian, U. Schreiber, and C. Sureth-Sloane,
    <i>Towards an Amended Arm’s Length Principle - Tackling complexity and implementing
    destination rules in transfer pricing</i>, vol. 89. 2022.
  mla: Greil, Stefan, et al. <i>Towards an Amended Arm’s Length Principle - Tackling
    Complexity and Implementing Destination Rules in Transfer Pricing</i>. 2022, doi:<a
    href="https://doi.org/10.2139/ssrn.4166972">10.2139/ssrn.4166972</a>.
  short: S. Greil, M. Overesch, A. Rohlfing-Bastian, U. Schreiber, C. Sureth-Sloane,
    Towards an Amended Arm’s Length Principle - Tackling Complexity and Implementing
    Destination Rules in Transfer Pricing, 2022.
date_created: 2023-01-10T11:00:37Z
date_updated: 2024-04-08T11:32:32Z
department:
- _id: '187'
doi: 10.2139/ssrn.4166972
intvolume: '        89'
language:
- iso: eng
main_file_link:
- open_access: '1'
oa: '1'
publication_identifier:
  issn:
  - 1556-5068
publication_status: published
series_title: TRR 266 Accounting for Transparency Working Paper Series
status: public
title: Towards an Amended Arm's Length Principle - Tackling complexity and implementing
  destination rules in transfer pricing
type: working_paper
user_id: '530'
volume: 89
year: '2022'
...
---
_id: '35749'
author:
- first_name: .
  full_name: Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre
    e.V., .
  last_name: Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre
    e.V.
- first_name: A
  full_name: 'lead authors: Kreuzer, A'
  last_name: 'lead authors: Kreuzer'
- first_name: H
  full_name: Maier, H
  last_name: Maier
- first_name: J. T.
  full_name: Martini, J. T.
  last_name: Martini
- first_name: Rainer
  full_name: Niemann, Rainer
  last_name: Niemann
- first_name: Maite
  full_name: Schachtebeck, Maite
  last_name: Schachtebeck
- first_name: Dirk
  full_name: Simons, Dirk
  last_name: Simons
- first_name: J
  full_name: Stoltenberg, J
  last_name: Stoltenberg
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: 'Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre
    e.V. ., lead authors: Kreuzer A, Maier H, et al. Chancen und Risiken eines Cooperative
    Compliance-Ansatzes für die deutsche Besteuerungspraxis von multinationalen Unternehmen
    – Erfahrungen verschiedener Länder und Eindrücke deutscher Unternehmensvertreter.
    <i>Internationales Steuerrecht</i>. 2022;31(22):824-829.'
  apa: 'Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre
    e.V., ., lead authors: Kreuzer, A., Maier, H., Martini, J. T., Niemann, R., Schachtebeck,
    M., Simons, D., Stoltenberg, J., &#38; Sureth-Sloane, C. (2022). Chancen und Risiken
    eines Cooperative Compliance-Ansatzes für die deutsche Besteuerungspraxis von
    multinationalen Unternehmen – Erfahrungen verschiedener Länder und Eindrücke deutscher
    Unternehmensvertreter. <i>Internationales Steuerrecht</i>, <i>31</i>(22), 824–829.'
  bibtex: '@article{Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft
    für Betriebswirtschaftslehre e.V._lead authors: Kreuzer_Maier_Martini_Niemann_Schachtebeck_Simons_Stoltenberg_Sureth-Sloane_2022,
    title={Chancen und Risiken eines Cooperative Compliance-Ansatzes für die deutsche
    Besteuerungspraxis von multinationalen Unternehmen – Erfahrungen verschiedener
    Länder und Eindrücke deutscher Unternehmensvertreter}, volume={31}, number={22},
    journal={Internationales Steuerrecht}, author={Arbeitskreis Verrechnungspreise
    der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre e.V., . and lead authors:
    Kreuzer, A and Maier, H and Martini, J. T. and Niemann, Rainer and Schachtebeck,
    Maite and Simons, Dirk and Stoltenberg, J and Sureth-Sloane, Caren}, year={2022},
    pages={824–829} }'
  chicago: 'Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre
    e.V., ., A lead authors: Kreuzer, H Maier, J. T. Martini, Rainer Niemann, Maite
    Schachtebeck, Dirk Simons, J Stoltenberg, and Caren Sureth-Sloane. “Chancen und
    Risiken eines Cooperative Compliance-Ansatzes für die deutsche Besteuerungspraxis
    von multinationalen Unternehmen – Erfahrungen verschiedener Länder und Eindrücke
    deutscher Unternehmensvertreter.” <i>Internationales Steuerrecht</i> 31, no. 22
    (2022): 824–29.'
  ieee: . Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre
    e.V. <i>et al.</i>, “Chancen und Risiken eines Cooperative Compliance-Ansatzes
    für die deutsche Besteuerungspraxis von multinationalen Unternehmen – Erfahrungen
    verschiedener Länder und Eindrücke deutscher Unternehmensvertreter,” <i>Internationales
    Steuerrecht</i>, vol. 31, no. 22, pp. 824–829, 2022.
  mla: Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre
    e.V., ., et al. “Chancen und Risiken eines Cooperative Compliance-Ansatzes für
    die deutsche Besteuerungspraxis von multinationalen Unternehmen – Erfahrungen
    verschiedener Länder und Eindrücke deutscher Unternehmensvertreter.” <i>Internationales
    Steuerrecht</i>, vol. 31, no. 22, 2022, pp. 824–29.
  short: '. Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre
    e.V., A. lead authors: Kreuzer, H. Maier, J.T. Martini, R. Niemann, M. Schachtebeck,
    D. Simons, J. Stoltenberg, C. Sureth-Sloane, Internationales Steuerrecht 31 (2022)
    824–829.'
date_created: 2023-01-10T10:18:09Z
date_updated: 2024-04-11T12:05:34Z
department:
- _id: '187'
intvolume: '        31'
issue: '22'
language:
- iso: ger
page: 824-829
publication: Internationales Steuerrecht
publication_status: published
status: public
title: Chancen und Risiken eines Cooperative Compliance-Ansatzes für die deutsche
  Besteuerungspraxis von multinationalen Unternehmen – Erfahrungen verschiedener Länder
  und Eindrücke deutscher Unternehmensvertreter
type: journal_article
user_id: '74000'
volume: 31
year: '2022'
...
---
_id: '29317'
abstract:
- lang: eng
  text: In this paper new semiparametric GARCH models with long memory are in- troduced.
    The estimation of the nonparametric scale function is carried out by an adapted
    version of the SEMIFAR algorithm (Beran et al., 2002). Recurring on the revised
    recommendations by the Basel Committee to measure market risk in the banks' trading
    books (Basel Committee on Banking Supervision, 2013), the semi- parametric GARCH
    models are applied to obtain rolling one-step ahead forecasts for the Value at
    Risk (VaR) and Expected Shortfall (ES) for market risk assets. In addition, standard
    regulatory traffic light tests (Basel Committee on Banking Supervision, 1996)
    and a newly introduced traffic light test for the ES are carried out for all models.
    The practical relevance of our proposal is demonstrated by a comparative study.
    Our results indicate that semiparametric long memory GARCH models are an attractive
    alternative to their conventional, parametric counterparts.
author:
- first_name: Sebastian
  full_name: Letmathe, Sebastian
  id: '23991'
  last_name: Letmathe
- first_name: Yuanhua
  full_name: Feng, Yuanhua
  id: '20760'
  last_name: Feng
- first_name: André
  full_name: Uhde, André
  id: '36049'
  last_name: Uhde
  orcid: https://orcid.org/0000-0002-8058-8857
citation:
  ama: Letmathe S, Feng Y, Uhde A. Semiparametric GARCH models with long memory applied
    to Value at Risk and Expected Shortfall. <i>Journal of Risk</i>. doi:<a href="https://doi.org/10.21314/JOR.2022.044">10.21314/JOR.2022.044</a>
  apa: Letmathe, S., Feng, Y., &#38; Uhde, A. (n.d.). Semiparametric GARCH models
    with long memory applied to Value at Risk and Expected Shortfall. <i>Journal of
    Risk</i>. <a href="https://doi.org/10.21314/JOR.2022.044">https://doi.org/10.21314/JOR.2022.044</a>
  bibtex: '@article{Letmathe_Feng_Uhde, title={Semiparametric GARCH models with long
    memory applied to Value at Risk and Expected Shortfall}, DOI={<a href="https://doi.org/10.21314/JOR.2022.044">10.21314/JOR.2022.044</a>},
    journal={Journal of Risk}, author={Letmathe, Sebastian and Feng, Yuanhua and Uhde,
    André} }'
  chicago: Letmathe, Sebastian, Yuanhua Feng, and André Uhde. “Semiparametric GARCH
    Models with Long Memory Applied to Value at Risk and Expected Shortfall.” <i>Journal
    of Risk</i>, n.d. <a href="https://doi.org/10.21314/JOR.2022.044">https://doi.org/10.21314/JOR.2022.044</a>.
  ieee: 'S. Letmathe, Y. Feng, and A. Uhde, “Semiparametric GARCH models with long
    memory applied to Value at Risk and Expected Shortfall,” <i>Journal of Risk</i>,
    doi: <a href="https://doi.org/10.21314/JOR.2022.044">10.21314/JOR.2022.044</a>.'
  mla: Letmathe, Sebastian, et al. “Semiparametric GARCH Models with Long Memory Applied
    to Value at Risk and Expected Shortfall.” <i>Journal of Risk</i>, doi:<a href="https://doi.org/10.21314/JOR.2022.044">10.21314/JOR.2022.044</a>.
  short: S. Letmathe, Y. Feng, A. Uhde, Journal of Risk (n.d.).
date_created: 2022-01-13T11:23:02Z
date_updated: 2024-04-17T13:34:54Z
department:
- _id: '186'
- _id: '19'
doi: 10.21314/JOR.2022.044
jel:
- C14
- C51
- C52
- G17
- G32
keyword:
- Semiparametric
- long memory
- GARCH models
- forecasting
- Value at Risk
- Expected Shortfall
- traffic light test
- Basel Committee on Banking Supervision
language:
- iso: eng
publication: Journal of Risk
publication_status: inpress
status: public
title: Semiparametric GARCH models with long memory applied to Value at Risk and Expected
  Shortfall
type: journal_article
user_id: '36049'
year: '2022'
...
---
_id: '37089'
abstract:
- lang: eng
  text: This research note links the legal framework of the insolvency process of
    German firms to the information available in the newly-constructed insol database.
    In particular, the database contains information from documents published by German
    insolvency courts in period 2005- 2022. This research note first presents the
    insolvency process with steps and events of the process as determined by the Insolvency
    Law (InsO). Next, it classifies the documents to specific steps and events, and
    then presents their information content using textual analysis. Specifically,
    we identify target phrases via manual document checks and then create regular
    expressions for the target phrases. Classification of documents allows us to sketch
    most common paths that insolvent firms go through.
author:
- first_name: Theresa
  full_name: Ahlers, Theresa
  last_name: Ahlers
- first_name: Fikir Worku
  full_name: Edossa, Fikir Worku
  last_name: Edossa
- first_name: Matthias
  full_name: Uckert, Matthias
  last_name: Uckert
- first_name: Urska
  full_name: Kosi, Urska
  id: '54068'
  last_name: Kosi
citation:
  ama: 'Ahlers T, Edossa FW, Uckert M, Kosi U. <i>Insolvcency Process in Germany and
    the Insol Database: A Research Note</i>.; 2022.'
  apa: 'Ahlers, T., Edossa, F. W., Uckert, M., &#38; Kosi, U. (2022). <i>Insolvcency
    Process in Germany and the insol database: A research Note</i>.'
  bibtex: '@book{Ahlers_Edossa_Uckert_Kosi_2022, title={Insolvcency Process in Germany
    and the insol database: A research Note}, author={Ahlers, Theresa and Edossa,
    Fikir Worku and Uckert, Matthias and Kosi, Urska}, year={2022} }'
  chicago: 'Ahlers, Theresa, Fikir Worku Edossa, Matthias Uckert, and Urska Kosi.
    <i>Insolvcency Process in Germany and the Insol Database: A Research Note</i>,
    2022.'
  ieee: 'T. Ahlers, F. W. Edossa, M. Uckert, and U. Kosi, <i>Insolvcency Process in
    Germany and the insol database: A research Note</i>. 2022.'
  mla: 'Ahlers, Theresa, et al. <i>Insolvcency Process in Germany and the Insol Database:
    A Research Note</i>. 2022.'
  short: 'T. Ahlers, F.W. Edossa, M. Uckert, U. Kosi, Insolvcency Process in Germany
    and the Insol Database: A Research Note, 2022.'
date_created: 2023-01-17T12:50:09Z
date_updated: 2024-05-21T11:09:44Z
ddc:
- '330'
department:
- _id: '635'
- _id: '186'
- _id: '551'
file:
- access_level: closed
  content_type: application/pdf
  creator: ast
  date_created: 2024-05-21T11:06:28Z
  date_updated: 2024-05-21T11:06:28Z
  file_id: '54378'
  file_name: ahlers_etal.pdf
  file_size: 760825
  relation: main_file
  success: 1
file_date_updated: 2024-05-21T11:06:28Z
has_accepted_license: '1'
keyword:
- insol database
- insolvency process
- Germany
- court fillings
language:
- iso: eng
publication_status: published
status: public
title: 'Insolvcency Process in Germany and the insol database: A research Note'
type: working_paper
user_id: '15866'
year: '2022'
...
---
_id: '37131'
abstract:
- lang: eng
  text: 'This paper introduces a novel database on the European corporate bond market
    to analyze the role of transparency regulation and recent developments in bond
    markets. We use data from the European Securities and Markets Authority (ESMA)
    to build a comprehensive database covering daily corporate bond listing information
    in Europe starting in 2018. We then analyze the different market segments of the
    European bond market along four key areas: (i) time and cross-sectional trends
    in bond listings; (ii) composition of firms on the market; (iii) firms’ financial
    reporting transparency; (iv) bond contract terms. Furthermore, we discuss the
    impact of recent economic events on these key areas.'
author:
- first_name: Benedikt
  full_name: Franke, Benedikt
  last_name: Franke
- first_name: Urska
  full_name: Kosi, Urska
  id: '54068'
  last_name: Kosi
- first_name: Pia
  full_name: Stoczek, Pia
  last_name: Stoczek
citation:
  ama: Franke B, Kosi U, Stoczek P. <i>Current Developments in the European Corporate
    Bond Market</i>.; 2022.
  apa: Franke, B., Kosi, U., &#38; Stoczek, P. (2022). <i>Current developments in
    the European corporate bond market</i>.
  bibtex: '@book{Franke_Kosi_Stoczek_2022, title={Current developments in the European
    corporate bond market}, author={Franke, Benedikt and Kosi, Urska and Stoczek,
    Pia}, year={2022} }'
  chicago: Franke, Benedikt, Urska Kosi, and Pia Stoczek. <i>Current Developments
    in the European Corporate Bond Market</i>, 2022.
  ieee: B. Franke, U. Kosi, and P. Stoczek, <i>Current developments in the European
    corporate bond market</i>. 2022.
  mla: Franke, Benedikt, et al. <i>Current Developments in the European Corporate
    Bond Market</i>. 2022.
  short: B. Franke, U. Kosi, P. Stoczek, Current Developments in the European Corporate
    Bond Market, 2022.
date_created: 2023-01-17T14:27:46Z
date_updated: 2024-05-21T11:10:24Z
ddc:
- '330'
department:
- _id: '635'
- _id: '186'
- _id: '551'
file:
- access_level: closed
  content_type: application/pdf
  creator: ast
  date_created: 2024-05-21T10:45:24Z
  date_updated: 2024-05-21T10:45:24Z
  file_id: '54377'
  file_name: Franke_Kosi_Stoczek.pdf
  file_size: 1426835
  relation: main_file
  success: 1
file_date_updated: 2024-05-21T10:45:24Z
has_accepted_license: '1'
keyword:
- Transparency regulation
- Corporate bond
- European market
language:
- iso: eng
status: public
title: Current developments in the European corporate bond market
type: working_paper
user_id: '15866'
year: '2022'
...
---
_id: '37070'
author:
- first_name: Bianca
  full_name: Beyer, Bianca
  last_name: Beyer
- first_name: Vanessa
  full_name: Flagmeier, Vanessa
  id: '8084'
  last_name: Flagmeier
- first_name: Urska
  full_name: Kosi, Urska
  id: '54068'
  last_name: Kosi
citation:
  ama: Beyer B, Flagmeier V, Kosi U. <i>Does Private Firms’ Disclosure Affect Public
    Peers’ Information Environment?</i>; 2022.
  apa: Beyer, B., Flagmeier, V., &#38; Kosi, U. (2022). <i>Does private firms’ disclosure
    affect public peers’ information environment?</i>
  bibtex: '@book{Beyer_Flagmeier_Kosi_2022, title={Does private firms’ disclosure
    affect public peers’ information environment?}, author={Beyer, Bianca and Flagmeier,
    Vanessa and Kosi, Urska}, year={2022} }'
  chicago: Beyer, Bianca, Vanessa Flagmeier, and Urska Kosi. <i>Does Private Firms’
    Disclosure Affect Public Peers’ Information Environment?</i>, 2022.
  ieee: B. Beyer, V. Flagmeier, and U. Kosi, <i>Does private firms’ disclosure affect
    public peers’ information environment?</i> 2022.
  mla: Beyer, Bianca, et al. <i>Does Private Firms’ Disclosure Affect Public Peers’
    Information Environment?</i> 2022.
  short: B. Beyer, V. Flagmeier, U. Kosi, Does Private Firms’ Disclosure Affect Public
    Peers’ Information Environment?, 2022.
date_created: 2023-01-17T12:24:02Z
date_updated: 2023-01-17T13:36:09Z
department:
- _id: '635'
- _id: '186'
- _id: '551'
language:
- iso: eng
status: public
title: Does private firms’ disclosure affect public peers’ information environment?
type: working_paper
user_id: '88603'
year: '2022'
...
---
_id: '37088'
abstract:
- lang: eng
  text: We examine variation in mandatory CSR reporting practices based on a large
    sample of non-publicly listed savings banks in Germany. They do not have typical
    shareholders but rather are established by municipal trustees and can serve clients
    only in their distinct operating area. This setting permits us to identify demand
    for CSR information by their main stakeholder groups – municipal trustees and
    private and corporate clients. In this way, our analysis focuses on the double-materiality
    approach to CSR reporting. We find that demand for CSR information by supervisory
    board chairperson belonging to a left-wing or green party and the presence of
    more supervisory board members belonging to a left-wing or green party are associated
    with longer CSR reports and more disclosure on environmental, social, employee
    and human rights matters. In addition, competition for private clients and the
    sustainability orientation of corporate clients are associated with longer reports
    and more disclosure on environmental, employee and human rights matters. These
    findings suggest that savings banks’ CSR reports cater to their principal stakeholders’
    demand for CSR information.
author:
- first_name: Maryna
  full_name: Gulenko, Maryna
  id: '64226'
  last_name: Gulenko
- first_name: Saskia
  full_name: Kohlhase, Saskia
  last_name: Kohlhase
- first_name: Urska
  full_name: Kosi, Urska
  id: '54068'
  last_name: Kosi
citation:
  ama: 'Gulenko M, Kohlhase S, Kosi U. <i>CSR Reporting under the Non-Financial Reporting
    Directive: Evidence from Non-Publicly Listed Firms</i>.; 2022.'
  apa: 'Gulenko, M., Kohlhase, S., &#38; Kosi, U. (2022). <i>CSR Reporting under the
    Non-Financial Reporting Directive: Evidence from Non-publicly Listed Firms</i>.'
  bibtex: '@book{Gulenko_Kohlhase_Kosi_2022, title={CSR Reporting under the Non-Financial
    Reporting Directive: Evidence from Non-publicly Listed Firms}, author={Gulenko,
    Maryna and Kohlhase, Saskia and Kosi, Urska}, year={2022} }'
  chicago: 'Gulenko, Maryna, Saskia Kohlhase, and Urska Kosi. <i>CSR Reporting under
    the Non-Financial Reporting Directive: Evidence from Non-Publicly Listed Firms</i>,
    2022.'
  ieee: 'M. Gulenko, S. Kohlhase, and U. Kosi, <i>CSR Reporting under the Non-Financial
    Reporting Directive: Evidence from Non-publicly Listed Firms</i>. 2022.'
  mla: 'Gulenko, Maryna, et al. <i>CSR Reporting under the Non-Financial Reporting
    Directive: Evidence from Non-Publicly Listed Firms</i>. 2022.'
  short: 'M. Gulenko, S. Kohlhase, U. Kosi, CSR Reporting under the Non-Financial
    Reporting Directive: Evidence from Non-Publicly Listed Firms, 2022.'
date_created: 2023-01-17T12:40:09Z
date_updated: 2023-01-18T13:59:33Z
department:
- _id: '635'
- _id: '186'
- _id: '551'
keyword:
- Corporate social responsibility
- Mandatory reporting
- Non-publicly listed banks
- Double materiality
- Stakeholder groups
- Political influence
language:
- iso: eng
main_file_link:
- url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4040946
status: public
title: 'CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-publicly
  Listed Firms'
type: working_paper
user_id: '88603'
year: '2022'
...
---
_id: '34449'
article_type: original
author:
- first_name: Tommy
  full_name: Crépellière, Tommy
  last_name: Crépellière
- first_name: Matthias
  full_name: Pelster, Matthias
  id: '67265'
  last_name: Pelster
  orcid: ' https://orcid.org/0000-0001-5740-2420'
- first_name: Stefan
  full_name: Zeisberger, Stefan
  last_name: Zeisberger
citation:
  ama: Crépellière T, Pelster M, Zeisberger S. Arbitrage in the Market for Cryptocurrencies.
    <i>Journal of Financial Markets</i>. Published online 2022. doi:<a href="https://doi.org/10.1016/j.finmar.2023.100817">10.1016/j.finmar.2023.100817</a>
  apa: Crépellière, T., Pelster, M., &#38; Zeisberger, S. (2022). Arbitrage in the
    Market for Cryptocurrencies. <i>Journal of Financial Markets</i>. <a href="https://doi.org/10.1016/j.finmar.2023.100817">https://doi.org/10.1016/j.finmar.2023.100817</a>
  bibtex: '@article{Crépellière_Pelster_Zeisberger_2022, title={Arbitrage in the Market
    for Cryptocurrencies}, DOI={<a href="https://doi.org/10.1016/j.finmar.2023.100817">10.1016/j.finmar.2023.100817</a>},
    journal={Journal of Financial Markets}, author={Crépellière, Tommy and Pelster,
    Matthias and Zeisberger, Stefan}, year={2022} }'
  chicago: Crépellière, Tommy, Matthias Pelster, and Stefan Zeisberger. “Arbitrage
    in the Market for Cryptocurrencies.” <i>Journal of Financial Markets</i>, 2022.
    <a href="https://doi.org/10.1016/j.finmar.2023.100817">https://doi.org/10.1016/j.finmar.2023.100817</a>.
  ieee: 'T. Crépellière, M. Pelster, and S. Zeisberger, “Arbitrage in the Market for
    Cryptocurrencies,” <i>Journal of Financial Markets</i>, 2022, doi: <a href="https://doi.org/10.1016/j.finmar.2023.100817">10.1016/j.finmar.2023.100817</a>.'
  mla: Crépellière, Tommy, et al. “Arbitrage in the Market for Cryptocurrencies.”
    <i>Journal of Financial Markets</i>, 2022, doi:<a href="https://doi.org/10.1016/j.finmar.2023.100817">10.1016/j.finmar.2023.100817</a>.
  short: T. Crépellière, M. Pelster, S. Zeisberger, Journal of Financial Markets (2022).
date_created: 2022-12-15T12:12:49Z
date_updated: 2023-01-25T09:32:32Z
department:
- _id: '186'
- _id: '578'
doi: 10.1016/j.finmar.2023.100817
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://doi.org/10.1016/j.finmar.2023.100817
oa: '1'
publication: Journal of Financial Markets
publication_status: published
quality_controlled: '1'
status: public
title: Arbitrage in the Market for Cryptocurrencies
type: journal_article
user_id: '67265'
year: '2022'
...
---
_id: '35775'
alternative_title:
- 100 Schlaglichter der BWL
author:
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: 'Sureth-Sloane C. <i>Steuerreformen: Investitionsstimulus oder bloß heiße Luft?
    Wann steuerliche Verlustrückträge der Wirtschaft helfen können</i>. VHB; 2022.'
  apa: 'Sureth-Sloane, C. (2022). <i>Steuerreformen: Investitionsstimulus oder bloß
    heiße Luft? Wann steuerliche Verlustrückträge der Wirtschaft helfen können</i>.
    VHB.'
  bibtex: '@book{Sureth-Sloane_2022, title={Steuerreformen: Investitionsstimulus oder
    bloß heiße Luft? Wann steuerliche Verlustrückträge der Wirtschaft helfen können},
    publisher={VHB}, author={Sureth-Sloane, Caren}, year={2022} }'
  chicago: 'Sureth-Sloane, Caren. <i>Steuerreformen: Investitionsstimulus oder bloß
    heiße Luft? Wann steuerliche Verlustrückträge der Wirtschaft helfen können</i>.
    VHB, 2022.'
  ieee: 'C. Sureth-Sloane, <i>Steuerreformen: Investitionsstimulus oder bloß heiße
    Luft? Wann steuerliche Verlustrückträge der Wirtschaft helfen können</i>. VHB,
    2022.'
  mla: 'Sureth-Sloane, Caren. <i>Steuerreformen: Investitionsstimulus oder bloß heiße
    Luft? Wann steuerliche Verlustrückträge der Wirtschaft helfen können</i>. VHB,
    2022.'
  short: 'C. Sureth-Sloane, Steuerreformen: Investitionsstimulus oder bloß heiße Luft?
    Wann steuerliche Verlustrückträge der Wirtschaft helfen können, VHB, 2022.'
date_created: 2023-01-10T10:41:49Z
date_updated: 2023-01-31T07:58:52Z
department:
- _id: '187'
language:
- iso: ger
main_file_link:
- open_access: '1'
  url: ' https://vhbonline.org/ueber-uns/100-jahre-vhb/100-schlaglichter-der-bwl/steuerreformen'
oa: '1'
publisher: VHB
status: public
title: 'Steuerreformen: Investitionsstimulus oder bloß heiße Luft? Wann steuerliche
  Verlustrückträge der Wirtschaft helfen können'
type: misc
user_id: '21222'
year: '2022'
...
---
_id: '41182'
author:
- first_name: Regina
  full_name: Ortmann, Regina
  id: '10020'
  last_name: Ortmann
- first_name: Dirk
  full_name: Schindler, Dirk
  last_name: Schindler
citation:
  ama: Ortmann R, Schindler D. <i>Income Shifting and Management Incentives</i>.;
    2022.
  apa: Ortmann, R., &#38; Schindler, D. (2022). <i>Income Shifting and Management
    Incentives</i>.
  bibtex: '@book{Ortmann_Schindler_2022, series={TAF Working Paper Serie}, title={Income
    Shifting and Management Incentives}, author={Ortmann, Regina and Schindler, Dirk},
    year={2022}, collection={TAF Working Paper Serie} }'
  chicago: Ortmann, Regina, and Dirk Schindler. <i>Income Shifting and Management
    Incentives</i>. TAF Working Paper Serie, 2022.
  ieee: R. Ortmann and D. Schindler, <i>Income Shifting and Management Incentives</i>.
    2022.
  mla: Ortmann, Regina, and Dirk Schindler. <i>Income Shifting and Management Incentives</i>.
    2022.
  short: R. Ortmann, D. Schindler, Income Shifting and Management Incentives, 2022.
date_created: 2023-01-31T12:38:14Z
date_updated: 2023-01-31T12:38:18Z
department:
- _id: '590'
extern: '1'
language:
- iso: eng
series_title: TAF Working Paper Serie
status: public
title: Income Shifting and Management Incentives
type: working_paper
user_id: '21222'
year: '2022'
...
---
_id: '21405'
abstract:
- lang: eng
  text: Previous accounting research shows that taxes affect decision making by individuals
    and firms. Most studies assume that agents have an accurate perception regarding
    their tax burden. However, there is a growing body of literature analyzing whether
    taxes are indeed perceived correctly. We review 128 studies on the measurement
    of tax misperception and its behavioral implications. The review reveals that
    many taxpayers have substantial tax misperceptions that lead to biased decision
    making. We develop a Behavioral Taxpayer Response Model on the impact of provided
    tax information on tax perception. Besides individual traits, characteristics
    of the tax information and the decision environment determine the extent of tax
    misperception. We discuss opportunities for future research and methodological
    limitations. While there is much evidence on tax misperception at the individual
    level, we hardly find any research at the firm level. Little is known about the
    real effects of managers’ tax misperception and on how tax information is strategically
    managed to impact stakeholders. This research gap is surprising as a large part
    of the accounting literature analyzes decision making and disclosure of firms.
    We recommend a mixed-method approach combining experiments, surveys, and archival
    data analyses to improve the knowledge on tax misperception and its consequences.
article_type: original
author:
- first_name: Kay
  full_name: Blaufus, Kay
  last_name: Blaufus
- first_name: Malte
  full_name: Chirvi, Malte
  last_name: Chirvi
- first_name: Hans-Peter
  full_name: Huber, Hans-Peter
  last_name: Huber
- first_name: Ralf
  full_name: Maiterth, Ralf
  last_name: Maiterth
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Blaufus K, Chirvi M, Huber H-P, Maiterth R, Sureth-Sloane C. Tax Misperception
    and Its Effects on Decision Making - Literature Review and Behavioral Taxpayer
    Response Model. <i>European Accounting Review</i>. 2022;31(1):111-144. doi:<a
    href="https://doi.org/10.1080/09638180.2020.1852095">10.1080/09638180.2020.1852095</a>
  apa: Blaufus, K., Chirvi, M., Huber, H.-P., Maiterth, R., &#38; Sureth-Sloane, C.
    (2022). Tax Misperception and Its Effects on Decision Making - Literature Review
    and Behavioral Taxpayer Response Model. <i>European Accounting Review</i>, <i>31</i>(1),
    111–144. <a href="https://doi.org/10.1080/09638180.2020.1852095">https://doi.org/10.1080/09638180.2020.1852095</a>
  bibtex: '@article{Blaufus_Chirvi_Huber_Maiterth_Sureth-Sloane_2022, title={Tax Misperception
    and Its Effects on Decision Making - Literature Review and Behavioral Taxpayer
    Response Model}, volume={31}, DOI={<a href="https://doi.org/10.1080/09638180.2020.1852095">10.1080/09638180.2020.1852095</a>},
    number={1}, journal={European Accounting Review}, author={Blaufus, Kay and Chirvi,
    Malte and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2022},
    pages={111–144} }'
  chicago: 'Blaufus, Kay, Malte Chirvi, Hans-Peter Huber, Ralf Maiterth, and Caren
    Sureth-Sloane. “Tax Misperception and Its Effects on Decision Making - Literature
    Review and Behavioral Taxpayer Response Model.” <i>European Accounting Review</i>
    31, no. 1 (2022): 111–44. <a href="https://doi.org/10.1080/09638180.2020.1852095">https://doi.org/10.1080/09638180.2020.1852095</a>.'
  ieee: 'K. Blaufus, M. Chirvi, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, “Tax
    Misperception and Its Effects on Decision Making - Literature Review and Behavioral
    Taxpayer Response Model,” <i>European Accounting Review</i>, vol. 31, no. 1, pp.
    111–144, 2022, doi: <a href="https://doi.org/10.1080/09638180.2020.1852095">10.1080/09638180.2020.1852095</a>.'
  mla: Blaufus, Kay, et al. “Tax Misperception and Its Effects on Decision Making
    - Literature Review and Behavioral Taxpayer Response Model.” <i>European Accounting
    Review</i>, vol. 31, no. 1, 2022, pp. 111–44, doi:<a href="https://doi.org/10.1080/09638180.2020.1852095">10.1080/09638180.2020.1852095</a>.
  short: K. Blaufus, M. Chirvi, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, European
    Accounting Review 31 (2022) 111–144.
date_created: 2021-03-09T08:07:40Z
date_updated: 2023-02-26T08:36:48Z
department:
- _id: '187'
doi: 10.1080/09638180.2020.1852095
intvolume: '        31'
issue: '1'
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://www.tandfonline.com/doi/epdf/10.1080/09638180.2020.1852095?needAccess=true&role=button
oa: '1'
page: 111-144
publication: European Accounting Review
publication_status: published
quality_controlled: '1'
related_material:
  link:
  - relation: supplementary_material
    url: https://www.tandfonline.com/doi/suppl/10.1080/09638180.2020.1852095/suppl_file/rear_a_1852095_sm0954.pdf
status: public
title: Tax Misperception and Its Effects on Decision Making - Literature Review and
  Behavioral Taxpayer Response Model
type: journal_article
user_id: '530'
volume: 31
year: '2022'
...
---
_id: '29049'
abstract:
- lang: eng
  text: "This study investigates the conditions under which tax rate changes accelerate
    risky investments.\r\nWhile tax rate increases are often expected to harm investment,
    analytical\r\nstudies find tax rate increases may foster investment under flexibility.We
    design a theorybased\r\nexperimentwith a binomial random walk and entry–exit flexibility.We
    find accelerated\r\ninvestment upon tax rate increases irrespective of an exit
    option, but no corresponding\r\nresponse to tax cuts. This asymmetry may be due
    to tax salience and mechanisms\r\nfrom irreversible choice under uncertainty.
    Given this evidence of unexpected tax-reform\r\neffects, tax policymakers should
    carefully consider behavioral aspects."
article_type: original
author:
- first_name: René
  full_name: Fahr, René
  last_name: Fahr
- first_name: Elmar A.
  full_name: Janssen, Elmar A.
  last_name: Janssen
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Fahr R, Janssen EA, Sureth-Sloane C. Can Tax Rate Changes Accelerate Investment
    under Entry and Exit Flexibility? – Insights from an Economic Experiment. <i>FinanzArchiv
    / European Journal of Public Finance</i>. 2022;78(1-2):239-289.
  apa: Fahr, R., Janssen, E. A., &#38; Sureth-Sloane, C. (2022). Can Tax Rate Changes
    Accelerate Investment under Entry and Exit Flexibility? – Insights from an Economic
    Experiment. <i>FinanzArchiv / European Journal of Public Finance</i>, <i>78</i>(1–2),
    239–289.
  bibtex: '@article{Fahr_Janssen_Sureth-Sloane_2022, title={Can Tax Rate Changes Accelerate
    Investment under Entry and Exit Flexibility? – Insights from an Economic Experiment},
    volume={78}, number={1–2}, journal={FinanzArchiv / European Journal of Public
    Finance}, author={Fahr, René and Janssen, Elmar A. and Sureth-Sloane, Caren},
    year={2022}, pages={239–289} }'
  chicago: 'Fahr, René, Elmar A. Janssen, and Caren Sureth-Sloane. “Can Tax Rate Changes
    Accelerate Investment under Entry and Exit Flexibility? – Insights from an Economic
    Experiment.” <i>FinanzArchiv / European Journal of Public Finance</i> 78, no.
    1–2 (2022): 239–89.'
  ieee: R. Fahr, E. A. Janssen, and C. Sureth-Sloane, “Can Tax Rate Changes Accelerate
    Investment under Entry and Exit Flexibility? – Insights from an Economic Experiment,”
    <i>FinanzArchiv / European Journal of Public Finance</i>, vol. 78, no. 1–2, pp.
    239–289, 2022.
  mla: Fahr, René, et al. “Can Tax Rate Changes Accelerate Investment under Entry
    and Exit Flexibility? – Insights from an Economic Experiment.” <i>FinanzArchiv
    / European Journal of Public Finance</i>, vol. 78, no. 1–2, 2022, pp. 239–89.
  short: R. Fahr, E.A. Janssen, C. Sureth-Sloane, FinanzArchiv / European Journal
    of Public Finance 78 (2022) 239–289.
date_created: 2021-12-20T08:23:13Z
date_updated: 2026-01-10T10:00:09Z
department:
- _id: '187'
intvolume: '        78'
issue: 1-2
jel:
- H25
- H21
- C91
keyword:
- Economic ExperimentM
- Investment Decisions
- Tax Effects
- Timing Flexibility
- Uncertainty
language:
- iso: eng
page: 239-289
publication: FinanzArchiv / European Journal of Public Finance
publication_status: published
status: public
title: Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility?
  – Insights from an Economic Experiment
type: journal_article
user_id: '530'
volume: 78
year: '2022'
...
---
_id: '29048'
abstract:
- lang: eng
  text: "We study the bargaining behavior between auditor and auditee in a tax setting
    and scrutinize\r\nthe effect of interpersonal trust and trust in government on
    both parties’ concessions.\r\nWe find evidence that both kinds of trust affect
    the concessionary behavior, albeit\r\nin different ways. While trust in government
    affects concessionary behavior in line with\r\nintuitive predictions, we find
    that interpersonal trust only affects tax auditors. For high\r\ninterpersonal
    trust, the alleviating effect of high trust in government on tax auditors’\r\nconcessions
    is less pronounced. Our findings help tax authorities to shape programs to\r\nenhance
    compliance in an atmosphere of trust."
author:
- first_name: Eva
  full_name: Eberhartinger, Eva
  last_name: Eberhartinger
- first_name: Raffael
  full_name: Speitmann, Raffael
  last_name: Speitmann
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
- first_name: Yuchen
  full_name: Wu, Yuchen
  last_name: Wu
citation:
  ama: Eberhartinger E, Speitmann R, Sureth-Sloane C, Wu Y. How Does Trust Affect
    Concessionary Behavior in Tax Bargaining? <i>FinanzArchiv / European Journal of
    Public Finance</i>. 2022;78(1-2):112-155.
  apa: Eberhartinger, E., Speitmann, R., Sureth-Sloane, C., &#38; Wu, Y. (2022). How
    Does Trust Affect Concessionary Behavior in Tax Bargaining? <i>FinanzArchiv /
    European Journal of Public Finance</i>, <i>78</i>(1–2), 112–155.
  bibtex: '@article{Eberhartinger_Speitmann_Sureth-Sloane_Wu_2022, title={How Does
    Trust Affect Concessionary Behavior in Tax Bargaining?}, volume={78}, number={1–2},
    journal={FinanzArchiv / European Journal of Public Finance}, author={Eberhartinger,
    Eva and Speitmann, Raffael and Sureth-Sloane, Caren and Wu, Yuchen}, year={2022},
    pages={112–155} }'
  chicago: 'Eberhartinger, Eva, Raffael Speitmann, Caren Sureth-Sloane, and Yuchen
    Wu. “How Does Trust Affect Concessionary Behavior in Tax Bargaining?” <i>FinanzArchiv
    / European Journal of Public Finance</i> 78, no. 1–2 (2022): 112–55.'
  ieee: E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, and Y. Wu, “How Does Trust
    Affect Concessionary Behavior in Tax Bargaining?,” <i>FinanzArchiv / European
    Journal of Public Finance</i>, vol. 78, no. 1–2, pp. 112–155, 2022.
  mla: Eberhartinger, Eva, et al. “How Does Trust Affect Concessionary Behavior in
    Tax Bargaining?” <i>FinanzArchiv / European Journal of Public Finance</i>, vol.
    78, no. 1–2, 2022, pp. 112–55.
  short: E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, Y. Wu, FinanzArchiv / European
    Journal of Public Finance 78 (2022) 112–155.
date_created: 2021-12-20T08:20:42Z
date_updated: 2026-01-10T09:59:04Z
department:
- _id: '187'
intvolume: '        78'
issue: 1-2
jel:
- C92
- M40
- H20
- H25
- H83
keyword:
- Behavioral Taxation
- Concessionary Behavior
- Interpersonal Trust
- Tax Audit
- Trust in Government
language:
- iso: eng
page: 112-155
publication: FinanzArchiv / European Journal of Public Finance
publication_status: published
status: public
title: How Does Trust Affect Concessionary Behavior in Tax Bargaining?
type: journal_article
user_id: '530'
volume: 78
year: '2022'
...
---
_id: '25042'
article_type: original
author:
- first_name: Martin
  full_name: Mutschmann, Martin
  last_name: Mutschmann
- first_name: Tim
  full_name: Hasso, Tim
  last_name: Hasso
- first_name: Matthias
  full_name: Pelster, Matthias
  id: '67265'
  last_name: Pelster
  orcid: ' https://orcid.org/0000-0001-5740-2420'
citation:
  ama: Mutschmann M, Hasso T, Pelster M. Dark triad managerial personality and financial
    reporting manipulation. <i>Journal of Business Ethics</i>. doi:<a href="https://doi.org/10.1007/s10551-021-04959-1">10.1007/s10551-021-04959-1</a>
  apa: Mutschmann, M., Hasso, T., &#38; Pelster, M. (n.d.). Dark triad managerial
    personality and financial reporting manipulation. <i>Journal of Business Ethics</i>.
    <a href="https://doi.org/10.1007/s10551-021-04959-1">https://doi.org/10.1007/s10551-021-04959-1</a>
  bibtex: '@article{Mutschmann_Hasso_Pelster, title={Dark triad managerial personality
    and financial reporting manipulation}, DOI={<a href="https://doi.org/10.1007/s10551-021-04959-1">10.1007/s10551-021-04959-1</a>},
    journal={Journal of Business Ethics}, author={Mutschmann, Martin and Hasso, Tim
    and Pelster, Matthias} }'
  chicago: Mutschmann, Martin, Tim Hasso, and Matthias Pelster. “Dark Triad Managerial
    Personality and Financial Reporting Manipulation.” <i>Journal of Business Ethics</i>,
    n.d. <a href="https://doi.org/10.1007/s10551-021-04959-1">https://doi.org/10.1007/s10551-021-04959-1</a>.
  ieee: 'M. Mutschmann, T. Hasso, and M. Pelster, “Dark triad managerial personality
    and financial reporting manipulation,” <i>Journal of Business Ethics</i>, doi:
    <a href="https://doi.org/10.1007/s10551-021-04959-1">10.1007/s10551-021-04959-1</a>.'
  mla: Mutschmann, Martin, et al. “Dark Triad Managerial Personality and Financial
    Reporting Manipulation.” <i>Journal of Business Ethics</i>, doi:<a href="https://doi.org/10.1007/s10551-021-04959-1">10.1007/s10551-021-04959-1</a>.
  short: M. Mutschmann, T. Hasso, M. Pelster, Journal of Business Ethics (n.d.).
date_created: 2021-09-26T16:28:36Z
date_updated: 2022-01-06T06:56:44Z
department:
- _id: '186'
- _id: '578'
doi: 10.1007/s10551-021-04959-1
language:
- iso: eng
publication: Journal of Business Ethics
publication_status: accepted
quality_controlled: '1'
status: public
title: Dark triad managerial personality and financial reporting manipulation
type: journal_article
user_id: '67265'
year: '2021'
...
---
_id: '29057'
author:
- first_name: Jelena
  full_name: Eberbach, Jelena
  last_name: Eberbach
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
- first_name: Marliese
  full_name: Uhrig-Homburg, Marliese
  last_name: Uhrig-Homburg
citation:
  ama: Eberbach J, Sureth-Sloane C, Uhrig-Homburg M. <i>Option Implied Tax Rate Expectations</i>.
    Working Paper; 2021.
  apa: Eberbach, J., Sureth-Sloane, C., &#38; Uhrig-Homburg, M. (2021). <i>Option
    Implied Tax Rate Expectations</i>. Working Paper.
  bibtex: '@book{Eberbach_Sureth-Sloane_Uhrig-Homburg_2021, title={Option Implied
    Tax Rate Expectations}, publisher={Working Paper}, author={Eberbach, Jelena and
    Sureth-Sloane, Caren and Uhrig-Homburg, Marliese}, year={2021} }'
  chicago: Eberbach, Jelena, Caren Sureth-Sloane, and Marliese Uhrig-Homburg. <i>Option
    Implied Tax Rate Expectations</i>. Working Paper, 2021.
  ieee: J. Eberbach, C. Sureth-Sloane, and M. Uhrig-Homburg, <i>Option Implied Tax
    Rate Expectations</i>. Working Paper, 2021.
  mla: Eberbach, Jelena, et al. <i>Option Implied Tax Rate Expectations</i>. Working
    Paper, 2021.
  short: J. Eberbach, C. Sureth-Sloane, M. Uhrig-Homburg, Option Implied Tax Rate
    Expectations, Working Paper, 2021.
date_created: 2021-12-20T09:24:50Z
date_updated: 2022-01-06T06:58:44Z
department:
- _id: '187'
language:
- iso: ger
main_file_link:
- open_access: '1'
  url: https://derivate.fbv.kit.edu/download/Eberbach_Sureth-Sloane_Uhrig-Homburg_2021.pdf
oa: '1'
publication_status: published
publisher: Working Paper
status: public
title: Option Implied Tax Rate Expectations
type: working_paper
user_id: '68607'
year: '2021'
...