---
_id: '5008'
abstract:
- lang: eng
text: 'This study analyzes the impact of transfer pricing on multinational enterprises’
R&D investment decisions. Specifically, I examine the effects of two commonly used
contract designs to exchange and develop intangible assets across group affiliates:
licensing and cost sharing agreements. Whilst serving as a tool to allocate taxable
income between group affiliates, the economic implications of licensing and cost
sharing agreements differ. Whereas licensing agreements provide for a sharing rule
on the intangible’s profits, cost sharing agreements on the other hand provide
a sharing rule on R&D development costs. This difference matters when firms simultaneously
use internal transfer prices to allocate taxable income and provide local management
with sufficient investment incentives. Using a multiple-agent, moral hazard investment
framework I model a multinational firm with comparable group affiliates in two countries
that delegates the R&D investment decision to a local risk and effort averse affiliate
manager. The results suggest that the optimal contract not only depends on available
tax benefits, but also on R&D investment and manager specific characteristics. A
licensing agreement provides management with larger incentives to invest in R&D
mitigating agency concerns associated with R&D. On the other hand, using a cost
sharing agreement the firm can cater different risk preferences among managers potentially
increasing investment. The arm’s length principle however may distort an efficient
allocation of R&D costs when using a cost sharing agreement.'
author:
- first_name: Tobias
full_name: Bornemann, Tobias
last_name: Bornemann
citation:
ama: Bornemann T. Do Transfer Pricing Rules Distort R&D Investment Decisions?
Vol No. 2018-02.; 2018.
apa: Bornemann, T. (2018). Do Transfer Pricing Rules Distort R&D Investment
Decisions? (Vol. No. 2018-02).
bibtex: '@book{Bornemann_2018, series={WU International Taxation Research Paper
Series}, title={Do Transfer Pricing Rules Distort R&D Investment Decisions?},
volume={No. 2018-02}, author={Bornemann, Tobias}, year={2018}, collection={WU
International Taxation Research Paper Series} }'
chicago: Bornemann, Tobias. Do Transfer Pricing Rules Distort R&D Investment
Decisions? Vol. No. 2018-02. WU International Taxation Research Paper Series,
2018.
ieee: T. Bornemann, Do Transfer Pricing Rules Distort R&D Investment Decisions?,
vol. No. 2018-02. 2018.
mla: Bornemann, Tobias. Do Transfer Pricing Rules Distort R&D Investment
Decisions? Vol. No. 2018-02, 2018.
short: T. Bornemann, Do Transfer Pricing Rules Distort R&D Investment Decisions?,
2018.
date_created: 2018-10-30T12:16:19Z
date_updated: 2022-01-06T07:01:34Z
department:
- _id: '187'
language:
- iso: eng
main_file_link:
- url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3114071
series_title: WU International Taxation Research Paper Series
status: public
title: Do Transfer Pricing Rules Distort R&D Investment Decisions?
type: working_paper
user_id: '68607'
volume: No. 2018-02
year: '2018'
...
---
_id: '5009'
abstract:
- lang: eng
text: When analyzing the influence of taxation on agency conflicts between firm
owners and managers, one can draw on theoretical principal–agent literature from
various research fields. In recent years, this interdisciplinary research has
grown significantly covering research with regards to optimal compensation, investment
decisions, tax avoidance and transfer pricing while analyzing the effects of corporate
income taxes, wage taxes, bonus taxes and shareholder taxes. Our paper provides
a comprehensive review of analytical literature that studies the influence of
taxation on agency conflicts between firm owners and managers. Above and beyond
summarizing research findings, we discuss how taxes are commonly implemented in
agency models, derive empirical predictions, and identify research gaps for future
tax research.
author:
- first_name: Thomas
full_name: Bauer, Thomas
last_name: Bauer
- first_name: Thomas
full_name: Kourouxous, Thomas
id: '66936'
last_name: Kourouxous
- first_name: Peter
full_name: Krenn, Peter
last_name: Krenn
citation:
ama: 'Bauer T, Kourouxous T, Krenn P. Taxation and Agency Conflicts between Firm
Owners and Managers: A Review. Business Research. 2018;11(1):33-76.'
apa: 'Bauer, T., Kourouxous, T., & Krenn, P. (2018). Taxation and Agency Conflicts
between Firm Owners and Managers: A Review. Business Research, 11(1),
33–76.'
bibtex: '@article{Bauer_Kourouxous_Krenn_2018, title={Taxation and Agency Conflicts
between Firm Owners and Managers: A Review}, volume={11}, number={1}, journal={Business
Research}, author={Bauer, Thomas and Kourouxous, Thomas and Krenn, Peter}, year={2018},
pages={33–76} }'
chicago: 'Bauer, Thomas, Thomas Kourouxous, and Peter Krenn. “Taxation and Agency
Conflicts between Firm Owners and Managers: A Review.” Business Research
11, no. 1 (2018): 33–76.'
ieee: 'T. Bauer, T. Kourouxous, and P. Krenn, “Taxation and Agency Conflicts between
Firm Owners and Managers: A Review,” Business Research, vol. 11, no. 1,
pp. 33–76, 2018.'
mla: 'Bauer, Thomas, et al. “Taxation and Agency Conflicts between Firm Owners and
Managers: A Review.” Business Research, vol. 11, no. 1, 2018, pp. 33–76.'
short: T. Bauer, T. Kourouxous, P. Krenn, Business Research 11 (2018) 33–76.
date_created: 2018-10-30T12:18:42Z
date_updated: 2022-01-06T07:01:34Z
department:
- _id: '187'
- _id: '635'
intvolume: ' 11'
issue: '1'
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://link.springer.com/content/pdf/10.1007%2Fs40685-017-0054-y.pdf
oa: '1'
page: 33-76
publication: Business Research
status: public
title: 'Taxation and Agency Conflicts between Firm Owners and Managers: A Review'
type: journal_article
user_id: '68607'
volume: 11
year: '2018'
...
---
_id: '5101'
abstract:
- lang: eng
text: Prior literature finds that International Financial Reporting Standards (IFRS)
adopters enjoy lower financing costs subsequent to IFRS adoption. We predict and
find that mandatory IFRS adopters exploit lower financing costs to increase market
share vis-à-vis non-adopters. This effect is robust across several different model
specifications in a sample capturing the universe of public and private firms
in the EU, in a matched sample of public and private firms, and in a public firm
sample comparing mandatory and voluntary IFRS adopters. We further find that IFRS
is associated with an increase (decrease) in industry sales concentration (competition),
consistent with large public firms increasing market share. In supplemental analyses,
we find that mandatory adopters issue more equity and debt after IFRS adoption
and that larger market share gains accrue to those mandatory IFRS adopters that
issue more equity and debt after IFRS adoption. Overall, we provide evidence of
unintended product market consequences of IFRS adoption.
author:
- first_name: Jimmy F
full_name: Downes, Jimmy F
last_name: Downes
- first_name: Vanessa
full_name: Flagmeier, Vanessa
id: '8084'
last_name: Flagmeier
- first_name: David
full_name: Godsell, David
last_name: Godsell
citation:
ama: Downes JF, Flagmeier V, Godsell D. Product market effects of IFRS adoption.
Journal of Accounting and Public Policy. 2018;37(5):376-401. doi:10.1016/j.jaccpubpol.2018.09.004
apa: Downes, J. F., Flagmeier, V., & Godsell, D. (2018). Product market effects
of IFRS adoption. Journal of Accounting and Public Policy, 37(5),
376–401. https://doi.org/10.1016/j.jaccpubpol.2018.09.004
bibtex: '@article{Downes_Flagmeier_Godsell_2018, title={Product market effects of
IFRS adoption}, volume={37}, DOI={10.1016/j.jaccpubpol.2018.09.004},
number={5}, journal={Journal of Accounting and Public Policy}, publisher={Elsevier},
author={Downes, Jimmy F and Flagmeier, Vanessa and Godsell, David}, year={2018},
pages={376–401} }'
chicago: 'Downes, Jimmy F, Vanessa Flagmeier, and David Godsell. “Product Market
Effects of IFRS Adoption.” Journal of Accounting and Public Policy 37,
no. 5 (2018): 376–401. https://doi.org/10.1016/j.jaccpubpol.2018.09.004.'
ieee: J. F. Downes, V. Flagmeier, and D. Godsell, “Product market effects of IFRS
adoption,” Journal of Accounting and Public Policy, vol. 37, no. 5, pp.
376–401, 2018.
mla: Downes, Jimmy F., et al. “Product Market Effects of IFRS Adoption.” Journal
of Accounting and Public Policy, vol. 37, no. 5, Elsevier, 2018, pp. 376–401,
doi:10.1016/j.jaccpubpol.2018.09.004.
short: J.F. Downes, V. Flagmeier, D. Godsell, Journal of Accounting and Public Policy
37 (2018) 376–401.
date_created: 2018-10-31T06:59:36Z
date_updated: 2022-01-06T07:01:38Z
department:
- _id: '551'
- _id: '189'
doi: 10.1016/j.jaccpubpol.2018.09.004
intvolume: ' 37'
issue: '5'
jel:
- D43
- G32
- G38
keyword:
- Financial reporting regulationProduct market competition
language:
- iso: eng
page: 376-401
publication: Journal of Accounting and Public Policy
publication_status: published
publisher: Elsevier
status: public
title: Product market effects of IFRS adoption
type: journal_article
user_id: '64756'
volume: 37
year: '2018'
...
---
_id: '1447'
author:
- first_name: Hannes
full_name: Köster, Hannes
last_name: Köster
- first_name: Matthias
full_name: Pelster, Matthias
id: '67265'
last_name: Pelster
orcid: ' https://orcid.org/0000-0001-5740-2420'
citation:
ama: Köster H, Pelster M. Financial penalties and banks’ systemic risk. The Journal
of Risk Finance. 2018:00-00. doi:10.1108/jrf-04-2017-0069
apa: Köster, H., & Pelster, M. (2018). Financial penalties and banks’ systemic
risk. The Journal of Risk Finance, 00–00. https://doi.org/10.1108/jrf-04-2017-0069
bibtex: '@article{Köster_Pelster_2018, title={Financial penalties and banks’ systemic
risk}, DOI={10.1108/jrf-04-2017-0069},
journal={The Journal of Risk Finance}, publisher={Emerald}, author={Köster, Hannes
and Pelster, Matthias}, year={2018}, pages={00–00} }'
chicago: Köster, Hannes, and Matthias Pelster. “Financial Penalties and Banks’ Systemic
Risk.” The Journal of Risk Finance, 2018, 00–00. https://doi.org/10.1108/jrf-04-2017-0069.
ieee: H. Köster and M. Pelster, “Financial penalties and banks’ systemic risk,”
The Journal of Risk Finance, pp. 00–00, 2018.
mla: Köster, Hannes, and Matthias Pelster. “Financial Penalties and Banks’ Systemic
Risk.” The Journal of Risk Finance, Emerald, 2018, pp. 00–00, doi:10.1108/jrf-04-2017-0069.
short: H. Köster, M. Pelster, The Journal of Risk Finance (2018) 00–00.
date_created: 2018-03-20T11:31:35Z
date_updated: 2022-01-06T06:51:59Z
department:
- _id: '186'
- _id: '578'
doi: 10.1108/jrf-04-2017-0069
page: 00-00
publication: The Journal of Risk Finance
publication_identifier:
issn:
- 1526-5943
publication_status: published
publisher: Emerald
status: public
title: Financial penalties and banks’ systemic risk
type: journal_article
user_id: '67265'
year: '2018'
...
---
_id: '1449'
author:
- first_name: Matthias
full_name: Pelster, Matthias
id: '67265'
last_name: Pelster
orcid: ' https://orcid.org/0000-0001-5740-2420'
- first_name: Felix
full_name: Irresberger, Felix
last_name: Irresberger
- first_name: Gregor N.F.
full_name: Weiß, Gregor N.F.
last_name: Weiß
citation:
ama: Pelster M, Irresberger F, Weiß GNF. Bank stock performance and bank regulation
around the globe. The European Journal of Finance. 2018;24(2):77-113. doi:10.1080/1351847x.2016.1226189
apa: Pelster, M., Irresberger, F., & Weiß, G. N. F. (2018). Bank stock performance
and bank regulation around the globe. The European Journal of Finance,
24(2), 77–113. https://doi.org/10.1080/1351847x.2016.1226189
bibtex: '@article{Pelster_Irresberger_Weiß_2018, title={Bank stock performance and
bank regulation around the globe}, volume={24}, DOI={10.1080/1351847x.2016.1226189},
number={2}, journal={The European Journal of Finance}, publisher={Informa UK Limited},
author={Pelster, Matthias and Irresberger, Felix and Weiß, Gregor N.F.}, year={2018},
pages={77–113} }'
chicago: 'Pelster, Matthias, Felix Irresberger, and Gregor N.F. Weiß. “Bank Stock
Performance and Bank Regulation around the Globe.” The European Journal of
Finance 24, no. 2 (2018): 77–113. https://doi.org/10.1080/1351847x.2016.1226189.'
ieee: M. Pelster, F. Irresberger, and G. N. F. Weiß, “Bank stock performance and
bank regulation around the globe,” The European Journal of Finance, vol.
24, no. 2, pp. 77–113, 2018.
mla: Pelster, Matthias, et al. “Bank Stock Performance and Bank Regulation around
the Globe.” The European Journal of Finance, vol. 24, no. 2, Informa UK
Limited, 2018, pp. 77–113, doi:10.1080/1351847x.2016.1226189.
short: M. Pelster, F. Irresberger, G.N.F. Weiß, The European Journal of Finance
24 (2018) 77–113.
date_created: 2018-03-20T11:32:32Z
date_updated: 2022-01-06T06:52:00Z
department:
- _id: '186'
- _id: '578'
doi: 10.1080/1351847x.2016.1226189
extern: '1'
intvolume: ' 24'
issue: '2'
page: 77-113
publication: The European Journal of Finance
publication_identifier:
issn:
- 1351-847X
- 1466-4364
publication_status: published
publisher: Informa UK Limited
status: public
title: Bank stock performance and bank regulation around the globe
type: journal_article
user_id: '67265'
volume: 24
year: '2018'
...
---
_id: '1451'
author:
- first_name: Bastian
full_name: Breitmayer, Bastian
last_name: Breitmayer
- first_name: Matthias
full_name: Pelster, Matthias
id: '67265'
last_name: Pelster
orcid: ' https://orcid.org/0000-0001-5740-2420'
citation:
ama: Breitmayer B, Pelster M. Affect and stock returns. Journal of Behavioral
and Experimental Finance. 2018. doi:10.1016/j.jbef.2018.01.009
apa: Breitmayer, B., & Pelster, M. (2018). Affect and stock returns. Journal
of Behavioral and Experimental Finance. https://doi.org/10.1016/j.jbef.2018.01.009
bibtex: '@article{Breitmayer_Pelster_2018, title={Affect and stock returns}, DOI={10.1016/j.jbef.2018.01.009},
journal={Journal of Behavioral and Experimental Finance}, publisher={Elsevier
BV}, author={Breitmayer, Bastian and Pelster, Matthias}, year={2018} }'
chicago: Breitmayer, Bastian, and Matthias Pelster. “Affect and Stock Returns.”
Journal of Behavioral and Experimental Finance, 2018. https://doi.org/10.1016/j.jbef.2018.01.009.
ieee: B. Breitmayer and M. Pelster, “Affect and stock returns,” Journal of Behavioral
and Experimental Finance, 2018.
mla: Breitmayer, Bastian, and Matthias Pelster. “Affect and Stock Returns.” Journal
of Behavioral and Experimental Finance, Elsevier BV, 2018, doi:10.1016/j.jbef.2018.01.009.
short: B. Breitmayer, M. Pelster, Journal of Behavioral and Experimental Finance
(2018).
date_created: 2018-03-20T11:33:28Z
date_updated: 2022-01-06T06:52:00Z
department:
- _id: '186'
- _id: '578'
doi: 10.1016/j.jbef.2018.01.009
publication: Journal of Behavioral and Experimental Finance
publication_identifier:
issn:
- 2214-6350
publication_status: published
publisher: Elsevier BV
status: public
title: Affect and stock returns
type: journal_article
user_id: '67265'
year: '2018'
...
---
_id: '47915'
abstract:
- lang: eng
text: AbstractThis study posits that, in the absence
of extensive mandatory regulation and auditing, differences in internal and external
corporate governance (CG) mechanisms will explain variations in choices concerning
corporate sustainability reporting and the interrelated and underlying corporate
sustainability performance (CSP). Specifically, we explore whether board monitoring
effectiveness as a major internal CG mechanism and stakeholder engagement as a
key external CG mechanism are positively associated with sustainability reporting
quality (SRQ), compliance with generally accepted sustainability reporting standards
(SRC) and guidelines, and CSP for a sample of Dutch firms that have voluntarily
disclosed sustainability reports during the years 2012–2016. In addition to these
direct effects, we also investigate the potential indirect effects of the CG mechanisms
on SRQ and SRC via CSP and distinguish between nonlagged and lag effects. Using
structural equation modeling, our results show that, in the short term, monitoring
effectiveness positively affects SRQ and SRC. Stakeholder engagement positively
affects SRQ and SRC in the short term and is positively related to SRQ via CSP
in the longer term, indicating that active stakeholders, over time, may drive
companies toward more sustainable business conduct. Finally, the findings that
CSP is positively related to SRQ but negatively related to SRC provide further
support for signaling and legitimacy theory, respectively. Companies with superior
CSP disclose high‐quality information on CSP to signal the firm's superior sustainability
performance, whereas poor performing companies legitimize their inferior CSP by
complying with more reporting standards, rather than by directly improving their
underlying CSP.
author:
- first_name: Bart
full_name: Manning, Bart
last_name: Manning
- first_name: Geert
full_name: Braam, Geert
last_name: Braam
- first_name: Daniel
full_name: Reimsbach, Daniel
id: '100169'
last_name: Reimsbach
citation:
ama: Manning B, Braam G, Reimsbach D. Corporate governance and sustainable business
conduct—<scp>E</scp>ffects of board monitoring effectiveness and
stakeholder engagement on corporate sustainability performance and disclosure
choices. Corporate Social Responsibility and Environmental Management.
2018;26(2):351-366. doi:10.1002/csr.1687
apa: Manning, B., Braam, G., & Reimsbach, D. (2018). Corporate governance and
sustainable business conduct—<scp>E</scp>ffects of board monitoring
effectiveness and stakeholder engagement on corporate sustainability performance
and disclosure choices. Corporate Social Responsibility and Environmental Management,
26(2), 351–366. https://doi.org/10.1002/csr.1687
bibtex: '@article{Manning_Braam_Reimsbach_2018, title={Corporate governance and
sustainable business conduct—<scp>E</scp>ffects of board monitoring
effectiveness and stakeholder engagement on corporate sustainability performance
and disclosure choices}, volume={26}, DOI={10.1002/csr.1687},
number={2}, journal={Corporate Social Responsibility and Environmental Management},
publisher={Wiley}, author={Manning, Bart and Braam, Geert and Reimsbach, Daniel},
year={2018}, pages={351–366} }'
chicago: 'Manning, Bart, Geert Braam, and Daniel Reimsbach. “Corporate Governance
and Sustainable Business Conduct—<scp>E</Scp>ffects of Board Monitoring
Effectiveness and Stakeholder Engagement on Corporate Sustainability Performance
and Disclosure Choices.” Corporate Social Responsibility and Environmental
Management 26, no. 2 (2018): 351–66. https://doi.org/10.1002/csr.1687.'
ieee: 'B. Manning, G. Braam, and D. Reimsbach, “Corporate governance and sustainable
business conduct—<scp>E</scp>ffects of board monitoring effectiveness
and stakeholder engagement on corporate sustainability performance and disclosure
choices,” Corporate Social Responsibility and Environmental Management,
vol. 26, no. 2, pp. 351–366, 2018, doi: 10.1002/csr.1687.'
mla: Manning, Bart, et al. “Corporate Governance and Sustainable Business Conduct—<scp>E</Scp>ffects
of Board Monitoring Effectiveness and Stakeholder Engagement on Corporate Sustainability
Performance and Disclosure Choices.” Corporate Social Responsibility and Environmental
Management, vol. 26, no. 2, Wiley, 2018, pp. 351–66, doi:10.1002/csr.1687.
short: B. Manning, G. Braam, D. Reimsbach, Corporate Social Responsibility and Environmental
Management 26 (2018) 351–366.
date_created: 2023-10-10T10:00:18Z
date_updated: 2023-10-30T11:32:48Z
department:
- _id: '186'
- _id: '815'
doi: 10.1002/csr.1687
intvolume: ' 26'
issue: '2'
keyword:
- Management
- Monitoring
- Policy and Law
- Strategy and Management
- Development
language:
- iso: eng
page: 351-366
publication: Corporate Social Responsibility and Environmental Management
publication_identifier:
issn:
- 1535-3958
- 1535-3966
publication_status: published
publisher: Wiley
status: public
title: Corporate governance and sustainable business conduct—Effects of
board monitoring effectiveness and stakeholder engagement on corporate sustainability
performance and disclosure choices
type: journal_article
user_id: '21810'
volume: 26
year: '2018'
...
---
_id: '47916'
abstract:
- lang: eng
text: AbstractThis study posits that, in the absence
of extensive mandatory regulation and auditing, differences in internal and external
corporate governance (CG) mechanisms will explain variations in choices concerning
corporate sustainability reporting and the interrelated and underlying corporate
sustainability performance (CSP). Specifically, we explore whether board monitoring
effectiveness as a major internal CG mechanism and stakeholder engagement as a
key external CG mechanism are positively associated with sustainability reporting
quality (SRQ), compliance with generally accepted sustainability reporting standards
(SRC) and guidelines, and CSP for a sample of Dutch firms that have voluntarily
disclosed sustainability reports during the years 2012–2016. In addition to these
direct effects, we also investigate the potential indirect effects of the CG mechanisms
on SRQ and SRC via CSP and distinguish between nonlagged and lag effects. Using
structural equation modeling, our results show that, in the short term, monitoring
effectiveness positively affects SRQ and SRC. Stakeholder engagement positively
affects SRQ and SRC in the short term and is positively related to SRQ via CSP
in the longer term, indicating that active stakeholders, over time, may drive
companies toward more sustainable business conduct. Finally, the findings that
CSP is positively related to SRQ but negatively related to SRC provide further
support for signaling and legitimacy theory, respectively. Companies with superior
CSP disclose high‐quality information on CSP to signal the firm's superior sustainability
performance, whereas poor performing companies legitimize their inferior CSP by
complying with more reporting standards, rather than by directly improving their
underlying CSP.
author:
- first_name: Bart
full_name: Manning, Bart
last_name: Manning
- first_name: Geert
full_name: Braam, Geert
last_name: Braam
- first_name: Daniel
full_name: Reimsbach, Daniel
id: '100169'
last_name: Reimsbach
citation:
ama: Manning B, Braam G, Reimsbach D. Corporate governance and sustainable business
conduct—<scp>E</scp>ffects of board monitoring effectiveness and
stakeholder engagement on corporate sustainability performance and disclosure
choices. Corporate Social Responsibility and Environmental Management.
2018;26(2):351-366. doi:10.1002/csr.1687
apa: Manning, B., Braam, G., & Reimsbach, D. (2018). Corporate governance and
sustainable business conduct—<scp>E</scp>ffects of board monitoring
effectiveness and stakeholder engagement on corporate sustainability performance
and disclosure choices. Corporate Social Responsibility and Environmental Management,
26(2), 351–366. https://doi.org/10.1002/csr.1687
bibtex: '@article{Manning_Braam_Reimsbach_2018, title={Corporate governance and
sustainable business conduct—<scp>E</scp>ffects of board monitoring
effectiveness and stakeholder engagement on corporate sustainability performance
and disclosure choices}, volume={26}, DOI={10.1002/csr.1687},
number={2}, journal={Corporate Social Responsibility and Environmental Management},
publisher={Wiley}, author={Manning, Bart and Braam, Geert and Reimsbach, Daniel},
year={2018}, pages={351–366} }'
chicago: 'Manning, Bart, Geert Braam, and Daniel Reimsbach. “Corporate Governance
and Sustainable Business Conduct—<scp>E</Scp>ffects of Board Monitoring
Effectiveness and Stakeholder Engagement on Corporate Sustainability Performance
and Disclosure Choices.” Corporate Social Responsibility and Environmental
Management 26, no. 2 (2018): 351–66. https://doi.org/10.1002/csr.1687.'
ieee: 'B. Manning, G. Braam, and D. Reimsbach, “Corporate governance and sustainable
business conduct—<scp>E</scp>ffects of board monitoring effectiveness
and stakeholder engagement on corporate sustainability performance and disclosure
choices,” Corporate Social Responsibility and Environmental Management,
vol. 26, no. 2, pp. 351–366, 2018, doi: 10.1002/csr.1687.'
mla: Manning, Bart, et al. “Corporate Governance and Sustainable Business Conduct—<scp>E</Scp>ffects
of Board Monitoring Effectiveness and Stakeholder Engagement on Corporate Sustainability
Performance and Disclosure Choices.” Corporate Social Responsibility and Environmental
Management, vol. 26, no. 2, Wiley, 2018, pp. 351–66, doi:10.1002/csr.1687.
short: B. Manning, G. Braam, D. Reimsbach, Corporate Social Responsibility and Environmental
Management 26 (2018) 351–366.
date_created: 2023-10-10T10:00:19Z
date_updated: 2023-10-30T11:33:14Z
department:
- _id: '186'
- _id: '815'
doi: 10.1002/csr.1687
intvolume: ' 26'
issue: '2'
keyword:
- Management
- Monitoring
- Policy and Law
- Strategy and Management
- Development
language:
- iso: eng
page: 351-366
publication: Corporate Social Responsibility and Environmental Management
publication_identifier:
issn:
- 1535-3958
- 1535-3966
publication_status: published
publisher: Wiley
status: public
title: Corporate governance and sustainable business conduct—Effects of
board monitoring effectiveness and stakeholder engagement on corporate sustainability
performance and disclosure choices
type: journal_article
user_id: '21810'
volume: 26
year: '2018'
...
---
_id: '47914'
author:
- first_name: Zhi
full_name: Wang, Zhi
last_name: Wang
- first_name: Daniel
full_name: Reimsbach, Daniel
id: '100169'
last_name: Reimsbach
- first_name: Geert
full_name: Braam, Geert
last_name: Braam
citation:
ama: 'Wang Z, Reimsbach D, Braam G. Political embeddedness and the diffusion of
corporate social responsibility practices in China: A trade-off between financial
and CSR performance? Journal of Cleaner Production. 2018;198:1185-1197.
doi:10.1016/j.jclepro.2018.07.116'
apa: 'Wang, Z., Reimsbach, D., & Braam, G. (2018). Political embeddedness and
the diffusion of corporate social responsibility practices in China: A trade-off
between financial and CSR performance? Journal of Cleaner Production, 198,
1185–1197. https://doi.org/10.1016/j.jclepro.2018.07.116'
bibtex: '@article{Wang_Reimsbach_Braam_2018, title={Political embeddedness and the
diffusion of corporate social responsibility practices in China: A trade-off between
financial and CSR performance?}, volume={198}, DOI={10.1016/j.jclepro.2018.07.116},
journal={Journal of Cleaner Production}, publisher={Elsevier BV}, author={Wang,
Zhi and Reimsbach, Daniel and Braam, Geert}, year={2018}, pages={1185–1197} }'
chicago: 'Wang, Zhi, Daniel Reimsbach, and Geert Braam. “Political Embeddedness
and the Diffusion of Corporate Social Responsibility Practices in China: A Trade-off
between Financial and CSR Performance?” Journal of Cleaner Production 198
(2018): 1185–97. https://doi.org/10.1016/j.jclepro.2018.07.116.'
ieee: 'Z. Wang, D. Reimsbach, and G. Braam, “Political embeddedness and the diffusion
of corporate social responsibility practices in China: A trade-off between financial
and CSR performance?,” Journal of Cleaner Production, vol. 198, pp. 1185–1197,
2018, doi: 10.1016/j.jclepro.2018.07.116.'
mla: 'Wang, Zhi, et al. “Political Embeddedness and the Diffusion of Corporate Social
Responsibility Practices in China: A Trade-off between Financial and CSR Performance?”
Journal of Cleaner Production, vol. 198, Elsevier BV, 2018, pp. 1185–97,
doi:10.1016/j.jclepro.2018.07.116.'
short: Z. Wang, D. Reimsbach, G. Braam, Journal of Cleaner Production 198 (2018)
1185–1197.
date_created: 2023-10-10T09:24:01Z
date_updated: 2023-10-30T11:32:22Z
department:
- _id: '186'
- _id: '815'
doi: 10.1016/j.jclepro.2018.07.116
intvolume: ' 198'
keyword:
- Industrial and Manufacturing Engineering
- Strategy and Management
- General Environmental Science
- Renewable Energy
- Sustainability and the Environment
- Building and Construction
language:
- iso: eng
page: 1185-1197
publication: Journal of Cleaner Production
publication_identifier:
issn:
- 0959-6526
publication_status: published
publisher: Elsevier BV
status: public
title: 'Political embeddedness and the diffusion of corporate social responsibility
practices in China: A trade-off between financial and CSR performance?'
type: journal_article
user_id: '21810'
volume: 198
year: '2018'
...
---
_id: '50364'
author:
- first_name: Christian
full_name: Koch, Christian
last_name: Koch
citation:
ama: 'Koch C. Einsatz der Risikoanalyse als Instrument des Investitionscontrollings.
In: Betz S, ed. Industrielles Controlling - Planung, Steuerung und Kontrolle
von Beschaffung, Produktion und Logistik. 2nd ed. Dr. Kovac; 2018:179-207.'
apa: Koch, C. (2018). Einsatz der Risikoanalyse als Instrument des Investitionscontrollings.
In S. Betz (Ed.), Industrielles Controlling - Planung, Steuerung und Kontrolle
von Beschaffung, Produktion und Logistik (2nd ed., pp. 179–207). Dr. Kovac.
bibtex: '@inbook{Koch_2018, place={Hamburg}, edition={2}, title={Einsatz der Risikoanalyse
als Instrument des Investitionscontrollings}, booktitle={Industrielles Controlling
- Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik},
publisher={Dr. Kovac}, author={Koch, Christian}, editor={Betz, Stefan}, year={2018},
pages={179–207} }'
chicago: 'Koch, Christian. “Einsatz der Risikoanalyse als Instrument des Investitionscontrollings.”
In Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung,
Produktion und Logistik, edited by Stefan Betz, 2nd ed., 179–207. Hamburg:
Dr. Kovac, 2018.'
ieee: 'C. Koch, “Einsatz der Risikoanalyse als Instrument des Investitionscontrollings,”
in Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung,
Produktion und Logistik, 2nd ed., S. Betz, Ed. Hamburg: Dr. Kovac, 2018, pp.
179–207.'
mla: Koch, Christian. “Einsatz der Risikoanalyse als Instrument des Investitionscontrollings.”
Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung,
Produktion und Logistik, edited by Stefan Betz, 2nd ed., Dr. Kovac, 2018,
pp. 179–207.
short: 'C. Koch, in: S. Betz (Ed.), Industrielles Controlling - Planung, Steuerung
und Kontrolle von Beschaffung, Produktion und Logistik, 2nd ed., Dr. Kovac, Hamburg,
2018, pp. 179–207.'
date_created: 2024-01-09T09:18:40Z
date_updated: 2024-01-10T09:14:34Z
department:
- _id: '193'
edition: '2'
editor:
- first_name: Stefan
full_name: Betz, Stefan
last_name: Betz
language:
- iso: ger
page: 179-207
place: Hamburg
publication: Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung,
Produktion und Logistik
publication_identifier:
isbn:
- 978-3-339-10226-3
publication_status: published
publisher: Dr. Kovac
status: public
title: Einsatz der Risikoanalyse als Instrument des Investitionscontrollings
type: book_chapter
user_id: '21811'
year: '2018'
...
---
_id: '50373'
author:
- first_name: Christoph
full_name: Puls, Christoph
last_name: Puls
citation:
ama: 'Puls C. Kostenorientiertes Management von Logistikdienstleistern. In: Betz
S, ed. Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung,
Produktion und Logistik. 2nd ed. Dr. Kovac; 2018:13-42.'
apa: Puls, C. (2018). Kostenorientiertes Management von Logistikdienstleistern.
In S. Betz (Ed.), Industrielles Controlling - Planung, Steuerung und Kontrolle
von Beschaffung, Produktion und Logistik (2nd ed., pp. 13–42). Dr. Kovac.
bibtex: '@inbook{Puls_2018, place={Hamburg}, edition={2}, title={Kostenorientiertes
Management von Logistikdienstleistern}, booktitle={Industrielles Controlling -
Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik}, publisher={Dr.
Kovac}, author={Puls, Christoph}, editor={Betz, Stefan}, year={2018}, pages={13–42}
}'
chicago: 'Puls, Christoph. “Kostenorientiertes Management von Logistikdienstleistern.”
In Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung,
Produktion und Logistik, edited by Stefan Betz, 2nd ed., 13–42. Hamburg: Dr.
Kovac, 2018.'
ieee: 'C. Puls, “Kostenorientiertes Management von Logistikdienstleistern,” in Industrielles
Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und
Logistik, 2nd ed., S. Betz, Ed. Hamburg: Dr. Kovac, 2018, pp. 13–42.'
mla: Puls, Christoph. “Kostenorientiertes Management von Logistikdienstleistern.”
Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung,
Produktion und Logistik, edited by Stefan Betz, 2nd ed., Dr. Kovac, 2018,
pp. 13–42.
short: 'C. Puls, in: S. Betz (Ed.), Industrielles Controlling - Planung, Steuerung
und Kontrolle von Beschaffung, Produktion und Logistik, 2nd ed., Dr. Kovac, Hamburg,
2018, pp. 13–42.'
date_created: 2024-01-09T09:37:21Z
date_updated: 2024-01-10T09:17:24Z
department:
- _id: '193'
edition: '2'
editor:
- first_name: Stefan
full_name: Betz, Stefan
last_name: Betz
language:
- iso: ger
page: 13-42
place: Hamburg
publication: Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung,
Produktion und Logistik
publication_identifier:
isbn:
- 978-3-339-10226-3
publication_status: published
publisher: Dr. Kovac
status: public
title: Kostenorientiertes Management von Logistikdienstleistern
type: book_chapter
user_id: '21811'
year: '2018'
...
---
_id: '50381'
author:
- first_name: Damir
full_name: Hrnjadovic, Damir
last_name: Hrnjadovic
citation:
ama: Hrnjadovic D. Unterstützung von Standardisierungsentscheidungen innerhalb
eines produktionsprozessorientierten Komplexitätsmanagements. Dr. Kovac; 2018.
apa: Hrnjadovic, D. (2018). Unterstützung von Standardisierungsentscheidungen
innerhalb eines produktionsprozessorientierten Komplexitätsmanagements. Dr.
Kovac.
bibtex: '@book{Hrnjadovic_2018, place={Hamburg}, title={Unterstützung von Standardisierungsentscheidungen
innerhalb eines produktionsprozessorientierten Komplexitätsmanagements}, publisher={Dr.
Kovac}, author={Hrnjadovic, Damir}, year={2018} }'
chicago: 'Hrnjadovic, Damir. Unterstützung von Standardisierungsentscheidungen
innerhalb eines produktionsprozessorientierten Komplexitätsmanagements. Hamburg:
Dr. Kovac, 2018.'
ieee: 'D. Hrnjadovic, Unterstützung von Standardisierungsentscheidungen innerhalb
eines produktionsprozessorientierten Komplexitätsmanagements. Hamburg: Dr.
Kovac, 2018.'
mla: Hrnjadovic, Damir. Unterstützung von Standardisierungsentscheidungen innerhalb
eines produktionsprozessorientierten Komplexitätsmanagements. Dr. Kovac, 2018.
short: D. Hrnjadovic, Unterstützung von Standardisierungsentscheidungen innerhalb
eines produktionsprozessorientierten Komplexitätsmanagements, Dr. Kovac, Hamburg,
2018.
date_created: 2024-01-09T11:04:14Z
date_updated: 2024-01-10T09:20:23Z
department:
- _id: '193'
language:
- iso: ger
page: '367'
place: Hamburg
publication_identifier:
isbn:
- 978-3-339-10770-1
publication_status: published
publisher: Dr. Kovac
status: public
supervisor:
- first_name: Stefan
full_name: Betz, Stefan
id: '54'
last_name: Betz
title: Unterstützung von Standardisierungsentscheidungen innerhalb eines produktionsprozessorientierten
Komplexitätsmanagements
type: dissertation
user_id: '21811'
year: '2018'
...
---
_id: '50393'
author:
- first_name: Oliver
full_name: Opitz, Oliver
last_name: Opitz
citation:
ama: 'Opitz O. Integrierte, ökologieorientierte Produktlebenszyklusrechnung. In:
Betz S, ed. Industrielles Controlling - Planung, Steuerung und Kontrolle von
Beschaffung, Produktion und Logistik. 2nd ed. Dr. Kovac; 2018:277-317.'
apa: Opitz, O. (2018). Integrierte, ökologieorientierte Produktlebenszyklusrechnung.
In S. Betz (Ed.), Industrielles Controlling - Planung, Steuerung und Kontrolle
von Beschaffung, Produktion und Logistik (2nd ed., pp. 277–317). Dr. Kovac.
bibtex: '@inbook{Opitz_2018, place={Hamburg}, edition={2}, title={Integrierte, ökologieorientierte
Produktlebenszyklusrechnung}, booktitle={Industrielles Controlling - Planung,
Steuerung und Kontrolle von Beschaffung, Produktion und Logistik}, publisher={Dr.
Kovac}, author={Opitz, Oliver}, editor={Betz, Stefan}, year={2018}, pages={277–317}
}'
chicago: 'Opitz, Oliver. “Integrierte, ökologieorientierte Produktlebenszyklusrechnung.”
In Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung,
Produktion und Logistik, edited by Stefan Betz, 2nd ed., 277–317. Hamburg:
Dr. Kovac, 2018.'
ieee: 'O. Opitz, “Integrierte, ökologieorientierte Produktlebenszyklusrechnung,”
in Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung,
Produktion und Logistik, 2nd ed., S. Betz, Ed. Hamburg: Dr. Kovac, 2018, pp.
277–317.'
mla: Opitz, Oliver. “Integrierte, ökologieorientierte Produktlebenszyklusrechnung.”
Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung,
Produktion und Logistik, edited by Stefan Betz, 2nd ed., Dr. Kovac, 2018,
pp. 277–317.
short: 'O. Opitz, in: S. Betz (Ed.), Industrielles Controlling - Planung, Steuerung
und Kontrolle von Beschaffung, Produktion und Logistik, 2nd ed., Dr. Kovac, Hamburg,
2018, pp. 277–317.'
date_created: 2024-01-09T11:29:46Z
date_updated: 2024-01-10T09:25:28Z
department:
- _id: '193'
edition: '2'
editor:
- first_name: Stefan
full_name: Betz, Stefan
last_name: Betz
language:
- iso: ger
page: 277-317
place: Hamburg
publication: Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung,
Produktion und Logistik
publication_identifier:
isbn:
- 978-3-339-10226-3
publication_status: published
publisher: Dr. Kovac
status: public
title: Integrierte, ökologieorientierte Produktlebenszyklusrechnung
type: book_chapter
user_id: '21811'
year: '2018'
...
---
_id: '50404'
author:
- first_name: Christian
full_name: Faupel, Christian
last_name: Faupel
citation:
ama: 'Faupel C. Integrierte, ökologieorientierte Produktlebenszyklusrechnung. In:
Betz S, ed. Industrielles Controlling - Planung, Steuerung und Kontrolle von
Beschaffung, Produktion und Logistik. 2nd ed. Dr. Kovac; 2018:277-317.'
apa: Faupel, C. (2018). Integrierte, ökologieorientierte Produktlebenszyklusrechnung.
In S. Betz (Ed.), Industrielles Controlling - Planung, Steuerung und Kontrolle
von Beschaffung, Produktion und Logistik (2nd ed., pp. 277–317). Dr. Kovac.
bibtex: '@inbook{Faupel_2018, place={Hamburg}, edition={2}, title={Integrierte,
ökologieorientierte Produktlebenszyklusrechnung}, booktitle={Industrielles Controlling
- Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik},
publisher={Dr. Kovac}, author={Faupel, Christian}, editor={Betz, Stefan}, year={2018},
pages={277–317} }'
chicago: 'Faupel, Christian. “Integrierte, ökologieorientierte Produktlebenszyklusrechnung.”
In Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung,
Produktion und Logistik, edited by Stefan Betz, 2nd ed., 277–317. Hamburg:
Dr. Kovac, 2018.'
ieee: 'C. Faupel, “Integrierte, ökologieorientierte Produktlebenszyklusrechnung,”
in Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung,
Produktion und Logistik, 2nd ed., S. Betz, Ed. Hamburg: Dr. Kovac, 2018, pp.
277–317.'
mla: Faupel, Christian. “Integrierte, ökologieorientierte Produktlebenszyklusrechnung.”
Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung,
Produktion und Logistik, edited by Stefan Betz, 2nd ed., Dr. Kovac, 2018,
pp. 277–317.
short: 'C. Faupel, in: S. Betz (Ed.), Industrielles Controlling - Planung, Steuerung
und Kontrolle von Beschaffung, Produktion und Logistik, 2nd ed., Dr. Kovac, Hamburg,
2018, pp. 277–317.'
date_created: 2024-01-09T12:47:36Z
date_updated: 2024-01-10T09:29:49Z
department:
- _id: '193'
edition: '2'
editor:
- first_name: Stefan
full_name: Betz, Stefan
last_name: Betz
language:
- iso: ger
page: 277-317
place: Hamburg
publication: Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung,
Produktion und Logistik
publication_identifier:
isbn:
- 978-3-339-10226-3
publication_status: published
publisher: Dr. Kovac
status: public
title: Integrierte, ökologieorientierte Produktlebenszyklusrechnung
type: book_chapter
user_id: '21811'
year: '2018'
...
---
_id: '4874'
abstract:
- lang: ger
text: "Restrukturierungen werden sowohl durch die Digitalisierung, aber auch durch
klassische Themen – beispielsweise\r\ndie Notwendigkeit von Umsatz- und Kostensynergien
in kompetitiven Märkten – verstärkt vorangetrieben.\r\nDieser Beitrag beleuchtet
vor allem die Motive und Folgen aus wissenschaftlicher Perspektive, indem großzahlige\r\nempirische
Befunde zu den Themen Beschäftigung, Finanzkennzahlen und Kapitalerhöhungen sowie
steuerliche\r\nMotive prägnant zusammengefasst und im Kontext des geplanten Joint
Ventures von thyssenkrupp und Tata\r\nSteel diskutiert werden."
article_type: original
author:
- first_name: Sönke
full_name: Sievers, Sönke
id: '46447'
last_name: Sievers
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
- first_name: André
full_name: Uhde, André
id: '36049'
last_name: Uhde
orcid: https://orcid.org/0000-0002-8058-8857
citation:
ama: 'Sievers S, Sureth-Sloane C, Uhde A. Restrukturierungen: operative und finanzielle
Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp.
Die Wirtschaftsprüfung. 2018;71(9):569-575.'
apa: 'Sievers, S., Sureth-Sloane, C., & Uhde, A. (2018). Restrukturierungen:
operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der
Entwicklungen bei thyssenkrupp. Die Wirtschaftsprüfung, 71(9), 569–575.'
bibtex: '@article{Sievers_Sureth-Sloane_Uhde_2018, title={Restrukturierungen: operative
und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen
bei thyssenkrupp}, volume={71}, number={9}, journal={Die Wirtschaftsprüfung},
author={Sievers, Sönke and Sureth-Sloane, Caren and Uhde, André}, year={2018},
pages={569–575} }'
chicago: 'Sievers, Sönke, Caren Sureth-Sloane, and André Uhde. “Restrukturierungen:
operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der
Entwicklungen bei thyssenkrupp.” Die Wirtschaftsprüfung 71, no. 9 (2018):
569–75.'
ieee: 'S. Sievers, C. Sureth-Sloane, and A. Uhde, “Restrukturierungen: operative
und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen
bei thyssenkrupp,” Die Wirtschaftsprüfung, vol. 71, no. 9, pp. 569–575,
2018.'
mla: 'Sievers, Sönke, et al. “Restrukturierungen: operative und finanzielle Wertbeiträge.
Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp.” Die
Wirtschaftsprüfung, vol. 71, no. 9, 2018, pp. 569–75.'
short: S. Sievers, C. Sureth-Sloane, A. Uhde, Die Wirtschaftsprüfung 71 (2018) 569–575.
date_created: 2018-10-26T07:22:22Z
date_updated: 2024-04-17T13:34:51Z
department:
- _id: '275'
intvolume: ' 71'
issue: '9'
language:
- iso: ger
main_file_link:
- url: https://www.idw.de/blob/108664/22a8a20e1240f553a0e6794daf8541c4/down-2018-09-data.pdf
page: 569-575
publication: Die Wirtschaftsprüfung
publication_status: published
status: public
title: 'Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung
vor dem Hintergrund der Entwicklungen bei thyssenkrupp'
type: journal_article
user_id: '36049'
volume: 71
year: '2018'
...
---
_id: '62742'
author:
- first_name: Tobias
full_name: Bornemann, Tobias
id: '88419'
last_name: Bornemann
orcid: 0000-0003-4299-0551
- first_name: Matthias
full_name: Petutschnig, Matthias
last_name: Petutschnig
citation:
ama: 'Bornemann T, Petutschnig M. Vorteilhaftigkeitsvergleich Eigen-/Fremdmittel.
In: Eberhartinger E, ed. Handbuch Der Österreichischen Steuerlehre, Band IV:
Investition, Finanzierung Und Steuern. 3rd ed. ; 2018:122-134.'
apa: 'Bornemann, T., & Petutschnig, M. (2018). Vorteilhaftigkeitsvergleich Eigen-/Fremdmittel.
In E. Eberhartinger (Ed.), Handbuch der österreichischen Steuerlehre, Band
IV: Investition, Finanzierung und Steuern (3rd ed., pp. 122–134).'
bibtex: '@inbook{Bornemann_Petutschnig_2018, edition={3}, title={Vorteilhaftigkeitsvergleich
Eigen-/Fremdmittel}, booktitle={Handbuch der österreichischen Steuerlehre, Band
IV: Investition, Finanzierung und Steuern}, author={Bornemann, Tobias and Petutschnig,
Matthias}, editor={Eberhartinger, Eva}, year={2018}, pages={122–134} }'
chicago: 'Bornemann, Tobias, and Matthias Petutschnig. “Vorteilhaftigkeitsvergleich
Eigen-/Fremdmittel.” In Handbuch Der Österreichischen Steuerlehre, Band IV:
Investition, Finanzierung Und Steuern, edited by Eva Eberhartinger, 3rd ed.,
122–34, 2018.'
ieee: 'T. Bornemann and M. Petutschnig, “Vorteilhaftigkeitsvergleich Eigen-/Fremdmittel,”
in Handbuch der österreichischen Steuerlehre, Band IV: Investition, Finanzierung
und Steuern, 3rd ed., E. Eberhartinger, Ed. 2018, pp. 122–134.'
mla: 'Bornemann, Tobias, and Matthias Petutschnig. “Vorteilhaftigkeitsvergleich
Eigen-/Fremdmittel.” Handbuch Der Österreichischen Steuerlehre, Band IV: Investition,
Finanzierung Und Steuern, edited by Eva Eberhartinger, 3rd ed., 2018, pp.
122–34.'
short: 'T. Bornemann, M. Petutschnig, in: E. Eberhartinger (Ed.), Handbuch Der Österreichischen
Steuerlehre, Band IV: Investition, Finanzierung Und Steuern, 3rd ed., 2018, pp.
122–134.'
date_created: 2025-12-02T09:09:10Z
date_updated: 2025-12-02T09:09:29Z
department:
- _id: '187'
edition: '3'
editor:
- first_name: Eva
full_name: Eberhartinger, Eva
last_name: Eberhartinger
language:
- iso: eng
page: 122-134
publication: 'Handbuch der österreichischen Steuerlehre, Band IV: Investition, Finanzierung
und Steuern'
status: public
title: Vorteilhaftigkeitsvergleich Eigen-/Fremdmittel
type: book_chapter
user_id: '96670'
year: '2018'
...
---
_id: '62740'
author:
- first_name: Tobias
full_name: Bornemann, Tobias
id: '88419'
last_name: Bornemann
orcid: 0000-0003-4299-0551
citation:
ama: Bornemann T. Do Transfer Pricing Rules Distort R&D Investment Decisions?
Vol 2018-02.; 2018. doi:10.2139/ssrn.3114071
apa: Bornemann, T. (2018). Do Transfer Pricing Rules distort R&D Investment
Decisions? (Vols. 2018–02). https://doi.org/10.2139/ssrn.3114071
bibtex: '@book{Bornemann_2018, series={WU International Taxation Research Paper},
title={Do Transfer Pricing Rules distort R&D Investment Decisions?}, volume={2018–02},
DOI={10.2139/ssrn.3114071},
author={Bornemann, Tobias}, year={2018}, collection={WU International Taxation
Research Paper} }'
chicago: Bornemann, Tobias. Do Transfer Pricing Rules Distort R&D Investment
Decisions? Vol. 2018–02. WU International Taxation Research Paper, 2018.
https://doi.org/10.2139/ssrn.3114071.
ieee: T. Bornemann, Do Transfer Pricing Rules distort R&D Investment Decisions?,
vol. 2018–02. 2018.
mla: Bornemann, Tobias. Do Transfer Pricing Rules Distort R&D Investment
Decisions? 2018, doi:10.2139/ssrn.3114071.
short: T. Bornemann, Do Transfer Pricing Rules Distort R&D Investment Decisions?,
2018.
date_created: 2025-12-02T08:54:52Z
date_updated: 2025-12-02T08:54:59Z
department:
- _id: '187'
doi: 10.2139/ssrn.3114071
language:
- iso: eng
series_title: WU International Taxation Research Paper
status: public
title: Do Transfer Pricing Rules distort R&D Investment Decisions?
type: working_paper
user_id: '96670'
volume: 2018-02
year: '2018'
...
---
_id: '62741'
author:
- first_name: Tobias
full_name: Bornemann, Tobias
id: '88419'
last_name: Bornemann
orcid: 0000-0003-4299-0551
citation:
ama: Bornemann T. Tax Avoidance and Accounting Conservatism. Vol 2018-04.;
2018. doi:10.2139/ssrn.3114054
apa: Bornemann, T. (2018). Tax Avoidance and Accounting Conservatism (Vols.
2018–04). https://doi.org/10.2139/ssrn.3114054
bibtex: '@book{Bornemann_2018, series={WU International Taxation Research Paper},
title={Tax Avoidance and Accounting Conservatism}, volume={2018–04}, DOI={10.2139/ssrn.3114054},
author={Bornemann, Tobias}, year={2018}, collection={WU International Taxation
Research Paper} }'
chicago: Bornemann, Tobias. Tax Avoidance and Accounting Conservatism. Vol.
2018–04. WU International Taxation Research Paper, 2018. https://doi.org/10.2139/ssrn.3114054.
ieee: T. Bornemann, Tax Avoidance and Accounting Conservatism, vol. 2018–04.
2018.
mla: Bornemann, Tobias. Tax Avoidance and Accounting Conservatism. 2018,
doi:10.2139/ssrn.3114054.
short: T. Bornemann, Tax Avoidance and Accounting Conservatism, 2018.
date_created: 2025-12-02T08:56:42Z
date_updated: 2025-12-02T08:56:46Z
department:
- _id: '187'
doi: 10.2139/ssrn.3114054
language:
- iso: eng
series_title: WU International Taxation Research Paper
status: public
title: Tax Avoidance and Accounting Conservatism
type: working_paper
user_id: '96670'
volume: 2018-04
year: '2018'
...
---
_id: '2619'
author:
- first_name: Stefan
full_name: Betz, Stefan
id: '54'
last_name: Betz
citation:
ama: 'Betz S. Strategische Erfolgsplanung für Produktinnovationen. In: Betz S, ed.
Aktuelle Fragestellungen zu Produktion, Logistik und Controlling. Hamburg;
2017:85-111.'
apa: Betz, S. (2017). Strategische Erfolgsplanung für Produktinnovationen. In S.
Betz (Ed.), Aktuelle Fragestellungen zu Produktion, Logistik und Controlling
(pp. 85–111). Hamburg.
bibtex: '@inbook{Betz_2017, place={Hamburg}, title={Strategische Erfolgsplanung
für Produktinnovationen}, booktitle={Aktuelle Fragestellungen zu Produktion, Logistik
und Controlling}, author={Betz, Stefan}, editor={Betz, StefanEditor}, year={2017},
pages={85–111} }'
chicago: Betz, Stefan. “Strategische Erfolgsplanung für Produktinnovationen.” In
Aktuelle Fragestellungen zu Produktion, Logistik und Controlling, edited
by Stefan Betz, 85–111. Hamburg, 2017.
ieee: S. Betz, “Strategische Erfolgsplanung für Produktinnovationen,” in Aktuelle
Fragestellungen zu Produktion, Logistik und Controlling, S. Betz, Ed. Hamburg,
2017, pp. 85–111.
mla: Betz, Stefan. “Strategische Erfolgsplanung für Produktinnovationen.” Aktuelle
Fragestellungen zu Produktion, Logistik und Controlling, edited by Stefan
Betz, 2017, pp. 85–111.
short: 'S. Betz, in: S. Betz (Ed.), Aktuelle Fragestellungen zu Produktion, Logistik
und Controlling, Hamburg, 2017, pp. 85–111.'
date_created: 2018-05-03T12:41:53Z
date_updated: 2022-01-06T06:57:17Z
department:
- _id: '193'
editor:
- first_name: Stefan
full_name: Betz, Stefan
last_name: Betz
language:
- iso: ger
page: 85-111
place: Hamburg
publication: Aktuelle Fragestellungen zu Produktion, Logistik und Controlling
publication_status: published
status: public
title: Strategische Erfolgsplanung für Produktinnovationen
type: book_chapter
user_id: '21811'
year: '2017'
...
---
_id: '2620'
author:
- first_name: Stefan
full_name: Betz, Stefan
id: '54'
last_name: Betz
citation:
ama: 'Betz S. Lagerkapazitätsdimensionierung als betriebswirtschaftliches Entscheidungsproblem.
In: Betz S, ed. Aktuelle Fragestellungen zu Produktion, Logistik und Controlling.
Hamburg; 2017:299-328.'
apa: Betz, S. (2017). Lagerkapazitätsdimensionierung als betriebswirtschaftliches
Entscheidungsproblem. In S. Betz (Ed.), Aktuelle Fragestellungen zu Produktion,
Logistik und Controlling (pp. 299–328). Hamburg.
bibtex: '@inbook{Betz_2017, place={Hamburg}, title={Lagerkapazitätsdimensionierung
als betriebswirtschaftliches Entscheidungsproblem}, booktitle={Aktuelle Fragestellungen
zu Produktion, Logistik und Controlling}, author={Betz, Stefan}, editor={Betz,
StefanEditor}, year={2017}, pages={299–328} }'
chicago: Betz, Stefan. “Lagerkapazitätsdimensionierung als betriebswirtschaftliches
Entscheidungsproblem.” In Aktuelle Fragestellungen zu Produktion, Logistik
und Controlling, edited by Stefan Betz, 299–328. Hamburg, 2017.
ieee: S. Betz, “Lagerkapazitätsdimensionierung als betriebswirtschaftliches Entscheidungsproblem,”
in Aktuelle Fragestellungen zu Produktion, Logistik und Controlling, S.
Betz, Ed. Hamburg, 2017, pp. 299–328.
mla: Betz, Stefan. “Lagerkapazitätsdimensionierung als betriebswirtschaftliches
Entscheidungsproblem.” Aktuelle Fragestellungen zu Produktion, Logistik und
Controlling, edited by Stefan Betz, 2017, pp. 299–328.
short: 'S. Betz, in: S. Betz (Ed.), Aktuelle Fragestellungen zu Produktion, Logistik
und Controlling, Hamburg, 2017, pp. 299–328.'
date_created: 2018-05-03T12:43:09Z
date_updated: 2022-01-06T06:57:18Z
department:
- _id: '193'
editor:
- first_name: Stefan
full_name: Betz, Stefan
last_name: Betz
language:
- iso: ger
page: 299-328
place: Hamburg
publication: Aktuelle Fragestellungen zu Produktion, Logistik und Controlling
publication_status: published
status: public
title: Lagerkapazitätsdimensionierung als betriebswirtschaftliches Entscheidungsproblem
type: book_chapter
user_id: '21811'
year: '2017'
...