--- _id: '21414' author: - first_name: Vanessa full_name: Heile, Vanessa id: '83380' last_name: 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 citation: ama: 'Heile V, Huber H-P, Maiterth R, Sureth-Sloane C. Umfrage: Steuerliche Verwaltungskosten, Steuerliche Corona-Soforthilfemaßnahmen Und Investitionen in Der Krise.; 2020. doi:10.52569/RUHF6645' apa: 'Heile, V., Huber, H.-P., Maiterth, R., & Sureth-Sloane, C. (2020). Umfrage: Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in der Krise. https://doi.org/10.52569/RUHF6645' bibtex: '@book{Heile_Huber_Maiterth_Sureth-Sloane_2020, title={Umfrage: Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in der Krise}, DOI={10.52569/RUHF6645}, author={Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2020} }' chicago: 'Heile, Vanessa, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. Umfrage: Steuerliche Verwaltungskosten, Steuerliche Corona-Soforthilfemaßnahmen Und Investitionen in Der Krise, 2020. https://doi.org/10.52569/RUHF6645.' ieee: 'V. Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, Umfrage: Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in der Krise. 2020.' mla: 'Heile, Vanessa, et al. Umfrage: Steuerliche Verwaltungskosten, Steuerliche Corona-Soforthilfemaßnahmen Und Investitionen in Der Krise. 2020, doi:10.52569/RUHF6645.' short: 'V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Umfrage: Steuerliche Verwaltungskosten, Steuerliche Corona-Soforthilfemaßnahmen Und Investitionen in Der Krise, 2020.' date_created: 2021-03-09T08:47:55Z date_updated: 2022-01-06T06:54:59Z department: - _id: '187' doi: 10.52569/RUHF6645 language: - iso: eng main_file_link: - open_access: '1' url: https://www.accounting-for-transparency.de/de/blog/umfrage-administrative-belastung-und-steuererleichterungen-in-der-corona-krise/ oa: '1' status: public title: 'Umfrage: Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in der Krise' type: report user_id: '68751' year: '2020' ... --- _id: '21415' abstract: - lang: eng text: 'This article comprehensively reviews Australia’s corporate income tax complexity as faced by multinational corporations (MNCs) and compares it to the average of the remaining OECD countries. Building on unique survey data, I find that the Australian tax code is considerably more complex than the OECD average, which is mainly due to overly complex anti-avoidance legislation, such as regulations on transfer pricing, general anti-avoidance or controlled foreign corporations (CFC). In contrast, Australia’s tax framework, which covers processes and features such as tax law enactment or tax audits, is close to the OECD average. A more detailed analysis yields further interesting insights. For example, excessive details in the tax code and the time between the announcement of a tax law change and its enactment turn out to be serious issues in Australia relative to the remaining OECD countries. ' author: - first_name: Thomas full_name: Hoppe, Thomas last_name: Hoppe citation: ama: Hoppe T. Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average. Australian Tax Forum. 2020;35(4):451-475. apa: Hoppe, T. (2020). Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average. Australian Tax Forum, 35(4), 451–475. bibtex: '@article{Hoppe_2020, title={Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average}, volume={35}, number={4}, journal={Australian Tax Forum}, author={Hoppe, Thomas}, year={2020}, pages={451–475} }' chicago: 'Hoppe, Thomas. “Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average.” Australian Tax Forum 35, no. 4 (2020): 451–75.' ieee: T. Hoppe, “Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average,” Australian Tax Forum, vol. 35, no. 4, pp. 451–475, 2020. mla: Hoppe, Thomas. “Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average.” Australian Tax Forum, vol. 35, no. 4, 2020, pp. 451–75. short: T. Hoppe, Australian Tax Forum 35 (2020) 451–475. date_created: 2021-03-09T08:50:49Z date_updated: 2022-01-06T06:54:59Z department: - _id: '187' intvolume: ' 35' issue: '4' language: - iso: eng page: 451-475 publication: Australian Tax Forum status: public title: Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average type: journal_article user_id: '68607' volume: 35 year: '2020' ... --- _id: '21416' abstract: - lang: eng text: This article comprehensively reviews Australia’s corporate income tax complexity as faced by multinational corporations (MNCs) and compares it to the average of the remaining OECD countries. Building on unique survey data, I find that the Australian tax code is considerably more complex than the OECD average, which is mainly due to overly complex anti-avoidance legislation, such as regulations on transfer pricing, general anti-avoidance or controlled foreign corporations (CFC). In contrast, Australia’s tax framework, which covers processes and features such as tax law enactment or tax audits, is close to the OECD average. A more granular analysis yields further interesting insights. For example, excessive details in the tax code and the time between the announcement of a tax law change and its enactment turn out to be serious issues in Australia relative to the remaining OECD countries. author: - first_name: Thomas full_name: Hoppe, Thomas last_name: Hoppe citation: ama: Hoppe T. Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average. Vol No. 14.; 2020. apa: Hoppe, T. (2020). Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average (Vol. No. 14). bibtex: '@book{Hoppe_2020, series={TRR 266 Accounting for Transparency Working Paper Series}, title={Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average}, volume={No. 14}, author={Hoppe, Thomas}, year={2020}, collection={TRR 266 Accounting for Transparency Working Paper Series} }' chicago: Hoppe, Thomas. Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average. Vol. No. 14. TRR 266 Accounting for Transparency Working Paper Series, 2020. ieee: T. Hoppe, Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average, vol. No. 14. 2020. mla: Hoppe, Thomas. Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average. Vol. No. 14, 2020. short: T. Hoppe, Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average, 2020. date_created: 2021-03-09T08:51:55Z date_updated: 2022-01-06T06:54:59Z department: - _id: '187' language: - iso: eng main_file_link: - open_access: '1' url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3526193 oa: '1' series_title: TRR 266 Accounting for Transparency Working Paper Series status: public title: Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average type: working_paper user_id: '68607' volume: No. 14 year: '2020' ... --- _id: '21417' author: - first_name: Thomas full_name: Hoppe, Thomas id: '22671' last_name: Hoppe - first_name: Deborah full_name: Schanz, Deborah last_name: Schanz - first_name: Adrian full_name: Schipp, Adrian id: '44288' last_name: Schipp - first_name: Felix full_name: Siegel, Felix last_name: Siegel - first_name: Susann full_name: Sturm, Susann last_name: Sturm - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane citation: ama: Hoppe T, Schanz D, Schipp A, Siegel F, Sturm S, Sureth-Sloane C. 2018 Global MNC Tax Complexity Survey.; 2020. doi:10.52569/RPVO1003 apa: Hoppe, T., Schanz, D., Schipp, A., Siegel, F., Sturm, S., & Sureth-Sloane, C. (2020). 2018 Global MNC Tax Complexity Survey. https://doi.org/10.52569/RPVO1003 bibtex: '@book{Hoppe_Schanz_Schipp_Siegel_Sturm_Sureth-Sloane_2020, title={2018 Global MNC Tax Complexity Survey}, DOI={10.52569/RPVO1003}, author={Hoppe, Thomas and Schanz, Deborah and Schipp, Adrian and Siegel, Felix and Sturm, Susann and Sureth-Sloane, Caren}, year={2020} }' chicago: Hoppe, Thomas, Deborah Schanz, Adrian Schipp, Felix Siegel, Susann Sturm, and Caren Sureth-Sloane. 2018 Global MNC Tax Complexity Survey, 2020. https://doi.org/10.52569/RPVO1003. ieee: T. Hoppe, D. Schanz, A. Schipp, F. Siegel, S. Sturm, and C. Sureth-Sloane, 2018 Global MNC Tax Complexity Survey. 2020. mla: Hoppe, Thomas, et al. 2018 Global MNC Tax Complexity Survey. 2020, doi:10.52569/RPVO1003. short: T. Hoppe, D. Schanz, A. Schipp, F. Siegel, S. Sturm, C. Sureth-Sloane, 2018 Global MNC Tax Complexity Survey, 2020. date_created: 2021-03-09T08:56:59Z date_updated: 2022-01-06T06:54:59Z department: - _id: '187' doi: 10.52569/RPVO1003 language: - iso: eng main_file_link: - open_access: '1' url: https://www.taxcomplexity.org/download/2018%20Global%20MNC%20Tax%20Complexity%20Survey%20-%20Executive%20Summary.pdf oa: '1' status: public title: 2018 Global MNC Tax Complexity Survey type: report user_id: '68751' year: '2020' ... --- _id: '21418' abstract: - lang: eng text: This paper introduces an index that comprehensively measures the complexity of countries’ corporate income tax systems faced by multinational corporations. It builds on surveys of highly experienced tax consultants of the largest international tax services networks. The index, called the Tax Complexity Index (TCI), is composed of a tax code subindex covering tax regulations and a tax framework subindex covering tax processes and features. For a sample of 100 countries, we find that tax complexity varies considerably across countries, and tax code and framework complexity also vary within countries. Among others, tax complexity is strongly driven by the complexity of transfer pricing regulations in the tax code and tax audits in the tax framework. When analyzing the associations with other country characteristics, we identify different patterns. For example, with regard to GDP, we find a positive association with tax code complexity and a negative association with tax framework complexity, suggesting that highly economically developed countries tend to have more complex tax codes and less complex frameworks. Overall, our tax complexity measures can serve as valuable proxies in future research and supportive tools for a variety of firm decisions and national and international tax policy discussions. author: - first_name: Thomas full_name: Hoppe, Thomas last_name: Hoppe - first_name: Deborah full_name: Schanz, Deborah last_name: Schanz - first_name: Susann full_name: Sturm, Susann last_name: Sturm - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane citation: ama: 'Hoppe T, Schanz D, Sturm S, Sureth-Sloane C. Measuring Tax Complexity Across Countries: A Survey Study on MNCs. Vol No. 5.; 2020.' apa: 'Hoppe, T., Schanz, D., Sturm, S., & Sureth-Sloane, C. (2020). Measuring Tax Complexity Across Countries: A Survey Study on MNCs (Vol. No. 5).' bibtex: '@book{Hoppe_Schanz_Sturm_Sureth-Sloane_2020, series={TRR 266 Accounting for Transparency Working Paper Series}, title={Measuring Tax Complexity Across Countries: A Survey Study on MNCs}, volume={No. 5}, author={Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}, year={2020}, collection={TRR 266 Accounting for Transparency Working Paper Series} }' chicago: 'Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane. Measuring Tax Complexity Across Countries: A Survey Study on MNCs. Vol. No. 5. TRR 266 Accounting for Transparency Working Paper Series, 2020.' ieee: 'T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, Measuring Tax Complexity Across Countries: A Survey Study on MNCs, vol. No. 5. 2020.' mla: 'Hoppe, Thomas, et al. Measuring Tax Complexity Across Countries: A Survey Study on MNCs. Vol. No. 5, 2020.' short: 'T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Measuring Tax Complexity Across Countries: A Survey Study on MNCs, 2020.' date_created: 2021-03-09T08:59:47Z date_updated: 2022-01-06T06:54:59Z department: - _id: '187' language: - iso: eng main_file_link: - open_access: '1' url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3469663 oa: '1' series_title: TRR 266 Accounting for Transparency Working Paper Series status: public title: 'Measuring Tax Complexity Across Countries: A Survey Study on MNCs' type: working_paper user_id: '68607' volume: No. 5 year: '2020' ... --- _id: '21419' abstract: - lang: eng text: This paper analyzes the association between tax complexity and foreign direct investments (FDI) based on the newly developed Tax Complexity Index (TCI) and its components. For a sample of 15,607 new foreign subsidiaries, we find no association between total tax complexity, as proxied by the TCI, and the location probability. When we decompose the TCI into tax code complexity and tax framework complexity, we find opposing associations. Tax code complexity is positively related to the location probability, while tax framework complexity is negatively related to it. These associations are, for example, driven by the complexity of transfer pricing and loss offset regulations in the tax code and the dimensions guidance, audits, as well as filing and payments, in the tax framework. In additional analyses, we find that the associations are sensitive to certain characteristics, such as country-specific and firm-specific characteristics. For example, the positive tax code association diminishes when tax rates are high. Overall, we are the first to provide empirical evidence on potential cost-benefit tradeoffs of tax complexity for FDI and thereby enhance prior literature, which has primarily focused on the costs of tax complexity. author: - first_name: Thomas full_name: Hoppe, Thomas last_name: Hoppe - first_name: Deborah full_name: Schanz, Deborah last_name: Schanz - first_name: Susann full_name: Sturm, Susann last_name: Sturm - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane - first_name: Johannes full_name: Voget, Johannes last_name: Voget citation: ama: 'Hoppe T, Schanz D, Sturm S, Sureth-Sloane C, Voget J. The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries. Vol No. 13.; 2020.' apa: 'Hoppe, T., Schanz, D., Sturm, S., Sureth-Sloane, C., & Voget, J. (2020). The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries (Vol. No. 13).' bibtex: '@book{Hoppe_Schanz_Sturm_Sureth-Sloane_Voget_2020, series={TRR 266 Accounting for Transparency Working Paper Series}, title={The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries}, volume={No. 13}, author={Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren and Voget, Johannes}, year={2020}, collection={TRR 266 Accounting for Transparency Working Paper Series} }' chicago: 'Hoppe, Thomas, Deborah Schanz, Susann Sturm, Caren Sureth-Sloane, and Johannes Voget. The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries. Vol. No. 13. TRR 266 Accounting for Transparency Working Paper Series, 2020.' ieee: 'T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, and J. Voget, The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries, vol. No. 13. 2020.' mla: 'Hoppe, Thomas, et al. The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries. Vol. No. 13, 2020.' short: 'T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, J. Voget, The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries, 2020.' date_created: 2021-03-09T09:01:35Z date_updated: 2022-01-06T06:54:59Z department: - _id: '187' language: - iso: eng main_file_link: - open_access: '1' url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3526177 oa: '1' series_title: TRR 266 Accounting for Transparency Working Paper Series status: public title: 'The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries' type: working_paper user_id: '68607' volume: No. 13 year: '2020' ... --- _id: '21422' author: - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane citation: ama: Sureth-Sloane C. Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland. AWV-Informationen. 2020;(5):16-19. apa: Sureth-Sloane, C. (2020). Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland. AWV-Informationen, (5), 16–19. bibtex: '@article{Sureth-Sloane_2020, title={Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland}, number={5}, journal={AWV-Informationen}, author={Sureth-Sloane, Caren}, year={2020}, pages={16–19} }' chicago: 'Sureth-Sloane, Caren. “Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland.” AWV-Informationen, no. 5 (2020): 16–19.' ieee: C. Sureth-Sloane, “Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland,” AWV-Informationen, no. 5, pp. 16–19, 2020. mla: Sureth-Sloane, Caren. “Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland.” AWV-Informationen, no. 5, 2020, pp. 16–19. short: C. Sureth-Sloane, AWV-Informationen (2020) 16–19. date_created: 2021-03-09T09:16:05Z date_updated: 2022-01-06T06:54:59Z department: - _id: '187' issue: '5' language: - iso: ger main_file_link: - open_access: '1' url: https://www.awv-net.de/aktuelles/meldungen/steuerkomplexitaet-als-standortfaktor-so-komplex-ist-das-steuersystem-in-deutschland.html oa: '1' page: 16-19 publication: AWV-Informationen status: public title: Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland type: journal_article user_id: '68607' year: '2020' ... --- _id: '21539' article_number: '101717' author: - first_name: Regina full_name: Ortmann, Regina last_name: Ortmann - first_name: Matthias full_name: Pelster, Matthias last_name: Pelster - first_name: Sascha Tobias full_name: Wengerek, Sascha Tobias last_name: Wengerek citation: ama: Ortmann R, Pelster M, Wengerek ST. COVID-19 and investor behavior. Finance Research Letters. 2020. doi:10.1016/j.frl.2020.101717 apa: Ortmann, R., Pelster, M., & Wengerek, S. T. (2020). COVID-19 and investor behavior. Finance Research Letters. https://doi.org/10.1016/j.frl.2020.101717 bibtex: '@article{Ortmann_Pelster_Wengerek_2020, title={COVID-19 and investor behavior}, DOI={10.1016/j.frl.2020.101717}, number={101717}, journal={Finance Research Letters}, author={Ortmann, Regina and Pelster, Matthias and Wengerek, Sascha Tobias}, year={2020} }' chicago: Ortmann, Regina, Matthias Pelster, and Sascha Tobias Wengerek. “COVID-19 and Investor Behavior.” Finance Research Letters, 2020. https://doi.org/10.1016/j.frl.2020.101717. ieee: R. Ortmann, M. Pelster, and S. T. Wengerek, “COVID-19 and investor behavior,” Finance Research Letters, 2020. mla: Ortmann, Regina, et al. “COVID-19 and Investor Behavior.” Finance Research Letters, 101717, 2020, doi:10.1016/j.frl.2020.101717. short: R. Ortmann, M. Pelster, S.T. Wengerek, Finance Research Letters (2020). date_created: 2021-03-18T12:02:09Z date_updated: 2022-01-06T06:55:03Z department: - _id: '187' doi: 10.1016/j.frl.2020.101717 language: - iso: eng publication: Finance Research Letters publication_identifier: issn: - 1544-6123 publication_status: published status: public title: COVID-19 and investor behavior type: journal_article user_id: '21222' year: '2020' ... --- _id: '17703' abstract: - lang: eng text: Employing a unique sample of 2,849 tariff imposition announcements by and against the United States (U.S.) over the period from 2018 to 2019, this study analyzes the impact of recent tariff announcements on share prices from 859 U.S. companies. We provide evidence for negative (cumulative) average abnormal stock returns due to tariff announcements during a symmetric three-day event window. We suggest that stock market investors expect adverse impacts of tariff impositions, e.g. a decrease in the companies' future cash flows and a threat of retaliation. The negative wealth effects are observed irrespective of whether the Trump administration announces safeguard tariffs to protect domestic firms or a retaliation is declared by foreign countries. Moreover, building several subsamples, we find that the adverse impact is mostly driven by announcements involving China and is associated with a variety of sector, tariff, trade and firm characteristics. author: - first_name: Sascha Tobias full_name: Wengerek, Sascha Tobias id: '48837' last_name: Wengerek orcid: 0000-0002-7820-3903 citation: ama: Wengerek ST. Share Price Reactions to Tariff Imposition Announcements in the Trump Era - An Event Study of the Trade Conflict.; 2020. apa: Wengerek, S. T. (2020). Share price reactions to tariff imposition announcements in the Trump era - An event study of the trade conflict. bibtex: '@book{Wengerek_2020, title={Share price reactions to tariff imposition announcements in the Trump era - An event study of the trade conflict}, author={Wengerek, Sascha Tobias}, year={2020} }' chicago: Wengerek, Sascha Tobias. Share Price Reactions to Tariff Imposition Announcements in the Trump Era - An Event Study of the Trade Conflict, 2020. ieee: S. T. Wengerek, Share price reactions to tariff imposition announcements in the Trump era - An event study of the trade conflict. 2020. mla: Wengerek, Sascha Tobias. Share Price Reactions to Tariff Imposition Announcements in the Trump Era - An Event Study of the Trade Conflict. 2020. short: S.T. Wengerek, Share Price Reactions to Tariff Imposition Announcements in the Trump Era - An Event Study of the Trade Conflict, 2020. date_created: 2020-08-07T09:34:29Z date_updated: 2022-01-06T06:53:17Z department: - _id: '186' jel: - F14 - F18 - F23 - F51 keyword: - event study - international relations - protectionism - strategic trade policy - tariffs - trade conflict language: - iso: eng main_file_link: - url: https://ideas.repec.org/p/pdn/dispap/59.html page: '63' status: public title: Share price reactions to tariff imposition announcements in the Trump era - An event study of the trade conflict type: working_paper user_id: '48837' year: '2020' ... --- _id: '17730' article_number: '101717' author: - first_name: Regina full_name: Ortmann, Regina id: '10020' last_name: Ortmann - first_name: Matthias full_name: Pelster, Matthias id: '67265' last_name: Pelster orcid: ' https://orcid.org/0000-0001-5740-2420' - first_name: Sascha Tobias full_name: Wengerek, Sascha Tobias id: '48837' last_name: Wengerek orcid: 0000-0002-7820-3903 citation: ama: Ortmann R, Pelster M, Wengerek ST. COVID-19 and investor behavior. Finance Research Letters. 2020;37. doi:10.1016/j.frl.2020.101717 apa: Ortmann, R., Pelster, M., & Wengerek, S. T. (2020). COVID-19 and investor behavior. Finance Research Letters, 37. https://doi.org/10.1016/j.frl.2020.101717 bibtex: '@article{Ortmann_Pelster_Wengerek_2020, title={COVID-19 and investor behavior}, volume={37}, DOI={10.1016/j.frl.2020.101717}, number={101717}, journal={Finance Research Letters}, author={Ortmann, Regina and Pelster, Matthias and Wengerek, Sascha Tobias}, year={2020} }' chicago: Ortmann, Regina, Matthias Pelster, and Sascha Tobias Wengerek. “COVID-19 and Investor Behavior.” Finance Research Letters 37 (2020). https://doi.org/10.1016/j.frl.2020.101717. ieee: R. Ortmann, M. Pelster, and S. T. Wengerek, “COVID-19 and investor behavior,” Finance Research Letters, vol. 37, 2020. mla: Ortmann, Regina, et al. “COVID-19 and Investor Behavior.” Finance Research Letters, vol. 37, 101717, 2020, doi:10.1016/j.frl.2020.101717. short: R. Ortmann, M. Pelster, S.T. Wengerek, Finance Research Letters 37 (2020). date_created: 2020-08-08T08:52:14Z date_updated: 2022-01-06T06:53:19Z department: - _id: '186' - _id: '578' doi: 10.1016/j.frl.2020.101717 intvolume: ' 37' language: - iso: eng publication: Finance Research Letters publication_identifier: issn: - 1544-6123 publication_status: published status: public title: COVID-19 and investor behavior type: journal_article user_id: '67265' volume: 37 year: '2020' ... --- _id: '19043' article_number: '100397' author: - 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' - first_name: Bastian full_name: Breitmayer, Bastian last_name: Breitmayer citation: ama: 'Hasso T, Pelster M, Breitmayer B. Terror attacks and individual investor behavior: Evidence from the 2015–2017 European terror attacks. Journal of Behavioral and Experimental Finance. 2020;28. doi:10.1016/j.jbef.2020.100397' apa: 'Hasso, T., Pelster, M., & Breitmayer, B. (2020). Terror attacks and individual investor behavior: Evidence from the 2015–2017 European terror attacks. Journal of Behavioral and Experimental Finance, 28. https://doi.org/10.1016/j.jbef.2020.100397' bibtex: '@article{Hasso_Pelster_Breitmayer_2020, title={Terror attacks and individual investor behavior: Evidence from the 2015–2017 European terror attacks}, volume={28}, DOI={10.1016/j.jbef.2020.100397}, number={100397}, journal={Journal of Behavioral and Experimental Finance}, author={Hasso, Tim and Pelster, Matthias and Breitmayer, Bastian}, year={2020} }' chicago: 'Hasso, Tim, Matthias Pelster, and Bastian Breitmayer. “Terror Attacks and Individual Investor Behavior: Evidence from the 2015–2017 European Terror Attacks.” Journal of Behavioral and Experimental Finance 28 (2020). https://doi.org/10.1016/j.jbef.2020.100397.' ieee: 'T. Hasso, M. Pelster, and B. Breitmayer, “Terror attacks and individual investor behavior: Evidence from the 2015–2017 European terror attacks,” Journal of Behavioral and Experimental Finance, vol. 28, 2020.' mla: 'Hasso, Tim, et al. “Terror Attacks and Individual Investor Behavior: Evidence from the 2015–2017 European Terror Attacks.” Journal of Behavioral and Experimental Finance, vol. 28, 100397, 2020, doi:10.1016/j.jbef.2020.100397.' short: T. Hasso, M. Pelster, B. Breitmayer, Journal of Behavioral and Experimental Finance 28 (2020). date_created: 2020-09-06T07:14:36Z date_updated: 2022-01-06T06:53:57Z department: - _id: '186' - _id: '578' doi: 10.1016/j.jbef.2020.100397 intvolume: ' 28' language: - iso: eng publication: Journal of Behavioral and Experimental Finance publication_identifier: issn: - 2214-6350 publication_status: published status: public title: 'Terror attacks and individual investor behavior: Evidence from the 2015–2017 European terror attacks' type: journal_article user_id: '67265' volume: 28 year: '2020' ... --- _id: '20873' author: - first_name: Sönke full_name: Sievers, Sönke id: '46447' last_name: Sievers - first_name: Georg full_name: Keienburg, Georg last_name: Keienburg - first_name: Dominik full_name: Degen, Dominik last_name: Degen - first_name: Tobias full_name: Söllner, Tobias last_name: Söllner - first_name: Anton full_name: Kashyrkin, Anton last_name: Kashyrkin citation: ama: Sievers S, Keienburg G, Degen D, Söllner T, Kashyrkin A. Alternative Deals Gain Traction. The Boston Consulting Group, Inc., M&A Report; 2020. apa: Sievers, S., Keienburg, G., Degen, D., Söllner, T., & Kashyrkin, A. (2020). Alternative Deals Gain Traction. The Boston Consulting Group, Inc., M&A Report. bibtex: '@book{Sievers_Keienburg_Degen_Söllner_Kashyrkin_2020, title={Alternative Deals Gain Traction}, publisher={The Boston Consulting Group, Inc., M&A Report}, author={Sievers, Sönke and Keienburg, Georg and Degen, Dominik and Söllner, Tobias and Kashyrkin, Anton}, year={2020} }' chicago: Sievers, Sönke, Georg Keienburg, Dominik Degen, Tobias Söllner, and Anton Kashyrkin. Alternative Deals Gain Traction. The Boston Consulting Group, Inc., M&A Report, 2020. ieee: S. Sievers, G. Keienburg, D. Degen, T. Söllner, and A. Kashyrkin, Alternative Deals Gain Traction. The Boston Consulting Group, Inc., M&A Report, 2020. mla: Sievers, Sönke, et al. Alternative Deals Gain Traction. The Boston Consulting Group, Inc., M&A Report, 2020. short: S. Sievers, G. Keienburg, D. Degen, T. Söllner, A. Kashyrkin, Alternative Deals Gain Traction, The Boston Consulting Group, Inc., M&A Report, 2020. date_created: 2021-01-06T08:14:16Z date_updated: 2022-01-06T06:54:41Z department: - _id: '275' language: - iso: eng main_file_link: - url: https://en.wiwi.uni-paderborn.de/fileadmin/dep2ls9/Dateien_Sievers/bcg-alternative-deals-gain-traction-sep-2020.pdf publication_status: published publisher: The Boston Consulting Group, Inc., M&A Report status: public title: Alternative Deals Gain Traction type: report user_id: '46447' year: '2020' ... --- _id: '20874' article_type: original author: - first_name: Sönke full_name: Sievers, Sönke id: '46447' last_name: Sievers - first_name: Dominik full_name: Degen, Dominik last_name: Degen - first_name: Daniel full_name: Kim, Daniel last_name: Kim - first_name: Jens full_name: Kengelbach, Jens last_name: Kengelbach citation: ama: 'Sievers S, Degen D, Kim D, Kengelbach J. Downturn M&A: Die Erfolgsstrategie der Stunde? M&A Review. 2020:266-271.' apa: 'Sievers, S., Degen, D., Kim, D., & Kengelbach, J. (2020). Downturn M&A: Die Erfolgsstrategie der Stunde? M&A Review, 266–271.' bibtex: '@article{Sievers_Degen_Kim_Kengelbach_2020, title={Downturn M&A: Die Erfolgsstrategie der Stunde?}, journal={M&A Review}, author={Sievers, Sönke and Degen, Dominik and Kim, Daniel and Kengelbach, Jens}, year={2020}, pages={266–271} }' chicago: 'Sievers, Sönke, Dominik Degen, Daniel Kim, and Jens Kengelbach. “Downturn M&A: Die Erfolgsstrategie der Stunde?” M&A Review, 2020, 266–71.' ieee: 'S. Sievers, D. Degen, D. Kim, and J. Kengelbach, “Downturn M&A: Die Erfolgsstrategie der Stunde?,” M&A Review, pp. 266–271, 2020.' mla: 'Sievers, Sönke, et al. “Downturn M&A: Die Erfolgsstrategie der Stunde?” M&A Review, 2020, pp. 266–71.' short: S. Sievers, D. Degen, D. Kim, J. Kengelbach, M&A Review (2020) 266–271. date_created: 2021-01-06T08:23:26Z date_updated: 2022-01-06T06:54:41Z department: - _id: '275' language: - iso: ger main_file_link: - url: https://ma-review.de/downturn-ma-die-erfolgsstrategie-der-stunde/ page: 266-271 publication: M&A Review publication_status: published status: public title: 'Downturn M&A: Die Erfolgsstrategie der Stunde?' type: journal_article user_id: '46447' year: '2020' ... --- _id: '16486' abstract: - lang: eng text: After the introduction of CbCR – pursuant to the BEPS Project (Action 13) in 2015 –, which was established to reduce the information asymmetry between MNEs and tax authorities of the countries they operate in, now public CbCR – as suggested by the EU Commission in 2016 – is discussed as a next step. Here, the objective is to overcome information asymmetries between MNEs and the general public of the countries they operate in. Starting from the assumption that regulators care about the legitimacy of tax laws, this article evaluates pros and cons of public CbCR. The authors find that from the perspective of information asymmetries, public CbCR increases tax transparency only marginally at best. Accordingly, it is concluded that democracies that are based on the rule of law seem to rely on pillories in terms of public CbCR to enforce fair tax payments. article_type: original author: - first_name: Martin full_name: Lagarden, Martin last_name: Lagarden - first_name: Ulrich full_name: Schreiber, Ulrich last_name: Schreiber - first_name: Dirk full_name: Simons, Dirk last_name: Simons - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane citation: ama: Lagarden M, Schreiber U, Simons D, Sureth-Sloane C. Country-by-Country Reporting Goes Public - Cui Bono? International Transfer Pricing Journal. 2020;27(2). apa: Lagarden, M., Schreiber, U., Simons, D., & Sureth-Sloane, C. (2020). Country-by-Country Reporting Goes Public - Cui Bono? International Transfer Pricing Journal, 27(2). bibtex: '@article{Lagarden_Schreiber_Simons_Sureth-Sloane_2020, title={Country-by-Country Reporting Goes Public - Cui Bono?}, volume={27}, number={2}, journal={International Transfer Pricing Journal}, author={Lagarden, Martin and Schreiber, Ulrich and Simons, Dirk and Sureth-Sloane, Caren}, year={2020} }' chicago: Lagarden, Martin, Ulrich Schreiber, Dirk Simons, and Caren Sureth-Sloane. “Country-by-Country Reporting Goes Public - Cui Bono?” International Transfer Pricing Journal 27, no. 2 (2020). ieee: M. Lagarden, U. Schreiber, D. Simons, and C. Sureth-Sloane, “Country-by-Country Reporting Goes Public - Cui Bono?,” International Transfer Pricing Journal, vol. 27, no. 2, 2020. mla: Lagarden, Martin, et al. “Country-by-Country Reporting Goes Public - Cui Bono?” International Transfer Pricing Journal, vol. 27, no. 2, 2020. short: M. Lagarden, U. Schreiber, D. Simons, C. Sureth-Sloane, International Transfer Pricing Journal 27 (2020). date_created: 2020-04-09T08:11:43Z date_updated: 2022-01-06T06:52:50Z department: - _id: '187' - _id: '635' intvolume: ' 27' issue: '2' language: - iso: eng publication: International Transfer Pricing Journal publication_status: published status: public title: Country-by-Country Reporting Goes Public - Cui Bono? type: journal_article user_id: '68607' volume: 27 year: '2020' ... --- _id: '17051' article_number: '105680' author: - first_name: Minh-Lý full_name: Liêu, Minh-Lý last_name: Liêu - first_name: Matthias full_name: Pelster, Matthias id: '67265' last_name: Pelster orcid: ' https://orcid.org/0000-0001-5740-2420' citation: ama: 'Liêu M-L, Pelster M. The disposition effect in a scopic regime: Data from a laboratory experiment. Data in Brief. 2020. doi:10.1016/j.dib.2020.105680' apa: 'Liêu, M.-L., & Pelster, M. (2020). The disposition effect in a scopic regime: Data from a laboratory experiment. Data in Brief. https://doi.org/10.1016/j.dib.2020.105680' bibtex: '@article{Liêu_Pelster_2020, title={The disposition effect in a scopic regime: Data from a laboratory experiment}, DOI={10.1016/j.dib.2020.105680}, number={105680}, journal={Data in Brief}, author={Liêu, Minh-Lý and Pelster, Matthias}, year={2020} }' chicago: 'Liêu, Minh-Lý, and Matthias Pelster. “The Disposition Effect in a Scopic Regime: Data from a Laboratory Experiment.” Data in Brief, 2020. https://doi.org/10.1016/j.dib.2020.105680.' ieee: 'M.-L. Liêu and M. Pelster, “The disposition effect in a scopic regime: Data from a laboratory experiment,” Data in Brief, 2020.' mla: 'Liêu, Minh-Lý, and Matthias Pelster. “The Disposition Effect in a Scopic Regime: Data from a Laboratory Experiment.” Data in Brief, 105680, 2020, doi:10.1016/j.dib.2020.105680.' short: M.-L. Liêu, M. Pelster, Data in Brief (2020). date_created: 2020-05-20T09:14:20Z date_updated: 2022-01-06T06:53:03Z department: - _id: '186' - _id: '578' doi: 10.1016/j.dib.2020.105680 language: - iso: eng publication: Data in Brief publication_identifier: issn: - 2352-3409 publication_status: published status: public title: 'The disposition effect in a scopic regime: Data from a laboratory experiment' type: journal_article user_id: '67265' year: '2020' ... --- _id: '15306' article_number: '108887' author: - first_name: Matthias full_name: Pelster, Matthias id: '67265' last_name: Pelster orcid: ' https://orcid.org/0000-0001-5740-2420' citation: ama: 'Pelster M. The gambler’s and hot-hand fallacies: Empirical evidence from trading data. Economics Letters. 2020;187. doi:10.1016/j.econlet.2019.108887' apa: 'Pelster, M. (2020). The gambler’s and hot-hand fallacies: Empirical evidence from trading data. Economics Letters, 187. https://doi.org/10.1016/j.econlet.2019.108887' bibtex: '@article{Pelster_2020, title={The gambler’s and hot-hand fallacies: Empirical evidence from trading data}, volume={187}, DOI={10.1016/j.econlet.2019.108887}, number={108887}, journal={Economics Letters}, author={Pelster, Matthias}, year={2020} }' chicago: 'Pelster, Matthias. “The Gambler’s and Hot-Hand Fallacies: Empirical Evidence from Trading Data.” Economics Letters 187 (2020). https://doi.org/10.1016/j.econlet.2019.108887.' ieee: 'M. Pelster, “The gambler’s and hot-hand fallacies: Empirical evidence from trading data,” Economics Letters, vol. 187, 2020.' mla: 'Pelster, Matthias. “The Gambler’s and Hot-Hand Fallacies: Empirical Evidence from Trading Data.” Economics Letters, vol. 187, 108887, 2020, doi:10.1016/j.econlet.2019.108887.' short: M. Pelster, Economics Letters 187 (2020). date_created: 2019-12-11T16:11:57Z date_updated: 2022-01-06T06:52:20Z department: - _id: '186' - _id: '578' doi: 10.1016/j.econlet.2019.108887 intvolume: ' 187' language: - iso: eng publication: Economics Letters publication_identifier: issn: - 0165-1765 publication_status: published status: public title: 'The gambler’s and hot-hand fallacies: Empirical evidence from trading data' type: journal_article user_id: '67265' volume: 187 year: '2020' ... --- _id: '15744' author: - first_name: Minh Ly full_name: Liêu, Minh Ly last_name: Liêu - first_name: Matthias full_name: Pelster, Matthias id: '67265' last_name: Pelster orcid: ' https://orcid.org/0000-0001-5740-2420' citation: ama: Liêu ML, Pelster M. Framing and the disposition effect in a scopic regime. The Quarterly Review of Economics and Finance. 2020;78:175-185. doi:10.1016/j.qref.2020.01.008 apa: Liêu, M. L., & Pelster, M. (2020). Framing and the disposition effect in a scopic regime. The Quarterly Review of Economics and Finance, 78, 175–185. https://doi.org/10.1016/j.qref.2020.01.008 bibtex: '@article{Liêu_Pelster_2020, title={Framing and the disposition effect in a scopic regime}, volume={78}, DOI={10.1016/j.qref.2020.01.008}, journal={The Quarterly Review of Economics and Finance}, author={Liêu, Minh Ly and Pelster, Matthias}, year={2020}, pages={175–185} }' chicago: 'Liêu, Minh Ly, and Matthias Pelster. “Framing and the Disposition Effect in a Scopic Regime.” The Quarterly Review of Economics and Finance 78 (2020): 175–85. https://doi.org/10.1016/j.qref.2020.01.008.' ieee: M. L. Liêu and M. Pelster, “Framing and the disposition effect in a scopic regime,” The Quarterly Review of Economics and Finance, vol. 78, pp. 175–185, 2020. mla: Liêu, Minh Ly, and Matthias Pelster. “Framing and the Disposition Effect in a Scopic Regime.” The Quarterly Review of Economics and Finance, vol. 78, 2020, pp. 175–85, doi:10.1016/j.qref.2020.01.008. short: M.L. Liêu, M. Pelster, The Quarterly Review of Economics and Finance 78 (2020) 175–185. date_created: 2020-02-01T14:21:34Z date_updated: 2022-01-06T06:52:32Z department: - _id: '186' - _id: '578' doi: 10.1016/j.qref.2020.01.008 intvolume: ' 78' language: - iso: eng page: 175-185 publication: The Quarterly Review of Economics and Finance publication_identifier: issn: - 1062-9769 publication_status: published status: public title: Framing and the disposition effect in a scopic regime type: journal_article user_id: '67265' volume: 78 year: '2020' ... --- _id: '35089' author: - first_name: Michael full_name: Ebert, Michael id: '42419' last_name: Ebert - first_name: Joseph (Jay) B. full_name: Kadane, Joseph (Jay) B. last_name: Kadane - first_name: Dirk full_name: Simons, Dirk last_name: Simons - first_name: Jack Douglas full_name: Stecher, Jack Douglas last_name: Stecher citation: ama: Ebert M, Kadane J (Jay) B, Simons D, Stecher JD. Information Design in Coordination Games with Risk Dominant Equilibrium Selection.; 2020. doi:10.2139/ssrn.3564451 apa: Ebert, M., Kadane, J. (Jay) B., Simons, D., & Stecher, J. D. (2020). Information Design in Coordination Games with Risk Dominant Equilibrium Selection. https://doi.org/10.2139/ssrn.3564451 bibtex: '@book{Ebert_Kadane_Simons_Stecher_2020, title={Information Design in Coordination Games with Risk Dominant Equilibrium Selection}, DOI={10.2139/ssrn.3564451}, author={Ebert, Michael and Kadane, Joseph (Jay) B. and Simons, Dirk and Stecher, Jack Douglas}, year={2020} }' chicago: Ebert, Michael, Joseph (Jay) B. Kadane, Dirk Simons, and Jack Douglas Stecher. Information Design in Coordination Games with Risk Dominant Equilibrium Selection, 2020. https://doi.org/10.2139/ssrn.3564451. ieee: M. Ebert, J. (Jay) B. Kadane, D. Simons, and J. D. Stecher, Information Design in Coordination Games with Risk Dominant Equilibrium Selection. 2020. mla: Ebert, Michael, et al. Information Design in Coordination Games with Risk Dominant Equilibrium Selection. 2020, doi:10.2139/ssrn.3564451. short: M. Ebert, J. (Jay) B. Kadane, D. Simons, J.D. Stecher, Information Design in Coordination Games with Risk Dominant Equilibrium Selection, 2020. date_created: 2023-01-02T10:14:34Z date_updated: 2023-01-12T09:03:18Z department: - _id: '186' - _id: '190' - _id: '635' doi: 10.2139/ssrn.3564451 language: - iso: eng publication_identifier: issn: - 1556-5068 publication_status: published status: public title: Information Design in Coordination Games with Risk Dominant Equilibrium Selection type: working_paper user_id: '42419' year: '2020' ... --- _id: '47919' abstract: - lang: eng text: AbstractWe examine whether and how political embeddedness influences financial reporting quality in China by investigating how government ownership and political connections affect Chinese listed firms’ choices of earnings management strategies. The results show that state‐owned enterprises (SOEs), and in particular, central SOEs, are more likely to substitute accrual‐based earnings management strategies with costlier but less detectable real earnings management strategies than non‐SOEs. The results also indicate that politically connected enterprises (PCEs) are more likely to employ less detectable real earnings management strategies than non‐PCEs, so much so that PCEs’ total earnings management level is higher than that of non‐PCEs. author: - first_name: Zhi full_name: Wang, Zhi last_name: Wang - first_name: Geert full_name: Braam, Geert last_name: Braam - first_name: Daniel full_name: Reimsbach, Daniel id: '100169' last_name: Reimsbach - first_name: Jiaxin full_name: Wang, Jiaxin last_name: Wang citation: ama: Wang Z, Braam G, Reimsbach D, Wang J. Political embeddedness and firms’ choices of earnings management strategies in China. Accounting & Finance. 2020;60(5):4723-4755. doi:10.1111/acfi.12690 apa: Wang, Z., Braam, G., Reimsbach, D., & Wang, J. (2020). Political embeddedness and firms’ choices of earnings management strategies in China. Accounting & Finance, 60(5), 4723–4755. https://doi.org/10.1111/acfi.12690 bibtex: '@article{Wang_Braam_Reimsbach_Wang_2020, title={Political embeddedness and firms’ choices of earnings management strategies in China}, volume={60}, DOI={10.1111/acfi.12690}, number={5}, journal={Accounting & Finance}, publisher={Wiley}, author={Wang, Zhi and Braam, Geert and Reimsbach, Daniel and Wang, Jiaxin}, year={2020}, pages={4723–4755} }' chicago: 'Wang, Zhi, Geert Braam, Daniel Reimsbach, and Jiaxin Wang. “Political Embeddedness and Firms’ Choices of Earnings Management Strategies in China.” Accounting & Finance 60, no. 5 (2020): 4723–55. https://doi.org/10.1111/acfi.12690.' ieee: 'Z. Wang, G. Braam, D. Reimsbach, and J. Wang, “Political embeddedness and firms’ choices of earnings management strategies in China,” Accounting & Finance, vol. 60, no. 5, pp. 4723–4755, 2020, doi: 10.1111/acfi.12690.' mla: Wang, Zhi, et al. “Political Embeddedness and Firms’ Choices of Earnings Management Strategies in China.” Accounting & Finance, vol. 60, no. 5, Wiley, 2020, pp. 4723–55, doi:10.1111/acfi.12690. short: Z. Wang, G. Braam, D. Reimsbach, J. Wang, Accounting & Finance 60 (2020) 4723–4755. date_created: 2023-10-10T10:01:10Z date_updated: 2023-10-30T11:34:31Z department: - _id: '186' - _id: '815' doi: 10.1111/acfi.12690 intvolume: ' 60' issue: '5' keyword: - Economics - Econometrics and Finance (miscellaneous) - Finance - Accounting language: - iso: eng page: 4723-4755 publication: Accounting & Finance publication_identifier: issn: - 0810-5391 - 1467-629X publication_status: published publisher: Wiley status: public title: Political embeddedness and firms’ choices of earnings management strategies in China type: journal_article user_id: '21810' volume: 60 year: '2020' ... --- _id: '47918' author: - first_name: Rüdiger full_name: Hahn, Rüdiger last_name: Hahn - first_name: Daniel full_name: Reimsbach, Daniel id: '100169' last_name: Reimsbach citation: ama: Hahn R, Reimsbach D. Bringing Signaling Theory to Intermediated Voluntary Disclosure. Commentary on “Detecting False Accounts in Intermediated Voluntary Disclosure” by Patrick Callery and Jessica Perkins. Academy of Management Discoveries. 2020;7(1):155-157. doi:10.5465/amd.2020.0015 apa: Hahn, R., & Reimsbach, D. (2020). Bringing Signaling Theory to Intermediated Voluntary Disclosure. Commentary on “Detecting False Accounts in Intermediated Voluntary Disclosure” by Patrick Callery and Jessica Perkins. Academy of Management Discoveries, 7(1), 155–157. https://doi.org/10.5465/amd.2020.0015 bibtex: '@article{Hahn_Reimsbach_2020, title={Bringing Signaling Theory to Intermediated Voluntary Disclosure. Commentary on “Detecting False Accounts in Intermediated Voluntary Disclosure” by Patrick Callery and Jessica Perkins}, volume={7}, DOI={10.5465/amd.2020.0015}, number={1}, journal={Academy of Management Discoveries}, publisher={Academy of Management}, author={Hahn, Rüdiger and Reimsbach, Daniel}, year={2020}, pages={155–157} }' chicago: 'Hahn, Rüdiger, and Daniel Reimsbach. “Bringing Signaling Theory to Intermediated Voluntary Disclosure. Commentary on ‘Detecting False Accounts in Intermediated Voluntary Disclosure’ by Patrick Callery and Jessica Perkins.” Academy of Management Discoveries 7, no. 1 (2020): 155–57. https://doi.org/10.5465/amd.2020.0015.' ieee: 'R. Hahn and D. Reimsbach, “Bringing Signaling Theory to Intermediated Voluntary Disclosure. Commentary on ‘Detecting False Accounts in Intermediated Voluntary Disclosure’ by Patrick Callery and Jessica Perkins,” Academy of Management Discoveries, vol. 7, no. 1, pp. 155–157, 2020, doi: 10.5465/amd.2020.0015.' mla: Hahn, Rüdiger, and Daniel Reimsbach. “Bringing Signaling Theory to Intermediated Voluntary Disclosure. Commentary on ‘Detecting False Accounts in Intermediated Voluntary Disclosure’ by Patrick Callery and Jessica Perkins.” Academy of Management Discoveries, vol. 7, no. 1, Academy of Management, 2020, pp. 155–57, doi:10.5465/amd.2020.0015. short: R. Hahn, D. Reimsbach, Academy of Management Discoveries 7 (2020) 155–157. date_created: 2023-10-10T10:00:57Z date_updated: 2023-10-30T11:34:07Z department: - _id: '186' - _id: '815' doi: 10.5465/amd.2020.0015 intvolume: ' 7' issue: '1' language: - iso: eng page: 155-157 publication: Academy of Management Discoveries publication_identifier: issn: - 2168-1007 publication_status: published publisher: Academy of Management status: public title: Bringing Signaling Theory to Intermediated Voluntary Disclosure. Commentary on “Detecting False Accounts in Intermediated Voluntary Disclosure” by Patrick Callery and Jessica Perkins type: journal_article user_id: '21810' volume: 7 year: '2020' ...