---
_id: '20867'
abstract:
- lang: eng
  text: This study examines the loan-pricing behavior of German banks for a large
    variety of retail and corporate loan products. We find that a bank’s operational
    efficiency is priced in bank loan rates and alters interest-setting behavior.
    Specifically, we establish that a higher degree of operational efficiency leads
    to lower loan markups, which makes prices more competitive and smoothes the setting
    of interest rates. By employing state-of-the-art stochastic frontier efficiency
    measures to capture a bank’s operational efficiency, we take a look at the bank
    customers’ perspective and demonstrate the extent to which borrowers benefit from
    cost-efficient banking.
article_type: original
author:
- first_name: Sönke
  full_name: Sievers, Sönke
  id: '46447'
  last_name: Sievers
- first_name: Tobias
  full_name: Schlüter, Tobias
  last_name: Schlüter
- first_name: Ramona
  full_name: Busch, Ramona
  last_name: Busch
- first_name: Thomas
  full_name: Hartmann-Wendels, Thomas
  last_name: Hartmann-Wendels
citation:
  ama: 'Sievers S, Schlüter T, Busch R, Hartmann-Wendels T. Loan Pricing: Do Borrowers
    Benefit from Cost-Efficient Banking? <i> Credit and Capital Markets – Kredit und
    Kapital (VHB-JOURQUAL 3 Ranking C)</i>. 2016;49(1):93-125. doi:<a href="https://doi.org/10.3790/ccm.49.1.93">10.3790/ccm.49.1.93</a>'
  apa: 'Sievers, S., Schlüter, T., Busch, R., &#38; Hartmann-Wendels, T. (2016). Loan
    Pricing: Do Borrowers Benefit from Cost-Efficient Banking? <i> Credit and Capital
    Markets – Kredit Und Kapital (VHB-JOURQUAL 3 Ranking C)</i>, <i>49</i>(1), 93–125.
    <a href="https://doi.org/10.3790/ccm.49.1.93">https://doi.org/10.3790/ccm.49.1.93</a>'
  bibtex: '@article{Sievers_Schlüter_Busch_Hartmann-Wendels_2016, title={Loan Pricing:
    Do Borrowers Benefit from Cost-Efficient Banking?}, volume={49}, DOI={<a href="https://doi.org/10.3790/ccm.49.1.93">10.3790/ccm.49.1.93</a>},
    number={1}, journal={ Credit and Capital Markets – Kredit und Kapital (VHB-JOURQUAL
    3 Ranking C)}, author={Sievers, Sönke and Schlüter, Tobias and Busch, Ramona and
    Hartmann-Wendels, Thomas}, year={2016}, pages={93–125} }'
  chicago: 'Sievers, Sönke, Tobias Schlüter, Ramona Busch, and Thomas Hartmann-Wendels.
    “Loan Pricing: Do Borrowers Benefit from Cost-Efficient Banking?” <i> Credit and
    Capital Markets – Kredit Und Kapital (VHB-JOURQUAL 3 Ranking C)</i> 49, no. 1
    (2016): 93–125. <a href="https://doi.org/10.3790/ccm.49.1.93">https://doi.org/10.3790/ccm.49.1.93</a>.'
  ieee: 'S. Sievers, T. Schlüter, R. Busch, and T. Hartmann-Wendels, “Loan Pricing:
    Do Borrowers Benefit from Cost-Efficient Banking?,” <i> Credit and Capital Markets
    – Kredit und Kapital (VHB-JOURQUAL 3 Ranking C)</i>, vol. 49, no. 1, pp. 93–125,
    2016.'
  mla: 'Sievers, Sönke, et al. “Loan Pricing: Do Borrowers Benefit from Cost-Efficient
    Banking?” <i> Credit and Capital Markets – Kredit Und Kapital (VHB-JOURQUAL 3
    Ranking C)</i>, vol. 49, no. 1, 2016, pp. 93–125, doi:<a href="https://doi.org/10.3790/ccm.49.1.93">10.3790/ccm.49.1.93</a>.'
  short: S. Sievers, T. Schlüter, R. Busch, T. Hartmann-Wendels,  Credit and Capital
    Markets – Kredit Und Kapital (VHB-JOURQUAL 3 Ranking C) 49 (2016) 93–125.
date_created: 2021-01-05T11:30:36Z
date_updated: 2022-01-06T06:54:41Z
department:
- _id: '275'
doi: 10.3790/ccm.49.1.93
intvolume: '        49'
issue: '1'
jel:
- G21
- G28
language:
- iso: eng
main_file_link:
- url: https://elibrary.duncker-humblot.com/journals/id/33/vol/49/iss/1330/art/5420/
page: 93-125
publication: ' Credit and Capital Markets – Kredit und Kapital (VHB-JOURQUAL 3 Ranking
  C)'
publication_status: published
status: public
title: 'Loan Pricing: Do Borrowers Benefit from Cost-Efficient Banking?'
type: journal_article
user_id: '46447'
volume: 49
year: '2016'
...
---
_id: '4586'
abstract:
- lang: eng
  text: 'This study examines the loan-pricing behavior of German banks for a large
    variety of retail and corporate loan products. We find that a bank’s operational
    efficiency is priced in bank loan rates and alters interest-setting behavior.
    Specifically, we establish that a higher degree of operational efficiency leads
    to lower loan markups, which makes prices more competitive and smoothes the setting
    of interest rates. By employing state-of-the-art stochastic frontier efficiency
    measures to capture a bank’s operational efficiency, we take a look at the bank
    customers’ perspective and demonstrate the extent to which bor-rowers benefit
    from cost-efficient banking. '
article_type: letter_note
author:
- first_name: Tobias
  full_name: Schlueter, Tobias
  last_name: Schlueter
- first_name: Ramona
  full_name: Busch, Ramona
  last_name: Busch
- first_name: Soenke
  full_name: Sievers, Soenke
  last_name: Sievers
- first_name: Thomas
  full_name: Hartmann-Wendels, Thomas
  last_name: Hartmann-Wendels
citation:
  ama: 'Schlueter T, Busch R, Sievers S, Hartmann-Wendels T. Loan Pricing: Do Borrowers
    Benefit from Cost-Efficient Banking? <i>Credit and Capital Markets--Kredit und
    Kapital</i>. 2016;49(1):93-125. doi:<a href="https://doi.org/10.3790/ccm.49.1.93">10.3790/ccm.49.1.93</a>'
  apa: 'Schlueter, T., Busch, R., Sievers, S., &#38; Hartmann-Wendels, T. (2016).
    Loan Pricing: Do Borrowers Benefit from Cost-Efficient Banking? <i>Credit and
    Capital Markets--Kredit Und Kapital</i>, <i>49</i>(1), 93–125. <a href="https://doi.org/10.3790/ccm.49.1.93">https://doi.org/10.3790/ccm.49.1.93</a>'
  bibtex: '@article{Schlueter_Busch_Sievers_Hartmann-Wendels_2016, title={Loan Pricing:
    Do Borrowers Benefit from Cost-Efficient Banking?}, volume={49}, DOI={<a href="https://doi.org/10.3790/ccm.49.1.93">10.3790/ccm.49.1.93</a>},
    number={1}, journal={Credit and Capital Markets--Kredit und Kapital}, author={Schlueter,
    Tobias and Busch, Ramona and Sievers, Soenke and Hartmann-Wendels, Thomas}, year={2016},
    pages={93–125} }'
  chicago: 'Schlueter, Tobias, Ramona Busch, Soenke Sievers, and Thomas Hartmann-Wendels.
    “Loan Pricing: Do Borrowers Benefit from Cost-Efficient Banking?” <i>Credit and
    Capital Markets--Kredit Und Kapital</i> 49, no. 1 (2016): 93–125. <a href="https://doi.org/10.3790/ccm.49.1.93">https://doi.org/10.3790/ccm.49.1.93</a>.'
  ieee: 'T. Schlueter, R. Busch, S. Sievers, and T. Hartmann-Wendels, “Loan Pricing:
    Do Borrowers Benefit from Cost-Efficient Banking?,” <i>Credit and Capital Markets--Kredit
    und Kapital</i>, vol. 49, no. 1, pp. 93–125, 2016.'
  mla: 'Schlueter, Tobias, et al. “Loan Pricing: Do Borrowers Benefit from Cost-Efficient
    Banking?” <i>Credit and Capital Markets--Kredit Und Kapital</i>, vol. 49, no.
    1, 2016, pp. 93–125, doi:<a href="https://doi.org/10.3790/ccm.49.1.93">10.3790/ccm.49.1.93</a>.'
  short: T. Schlueter, R. Busch, S. Sievers, T. Hartmann-Wendels, Credit and Capital
    Markets--Kredit Und Kapital 49 (2016) 93–125.
date_created: 2018-10-09T09:04:17Z
date_updated: 2022-01-06T07:01:14Z
department:
- _id: '275'
doi: 10.3790/ccm.49.1.93
intvolume: '        49'
issue: '1'
jel:
- G21
- G28
keyword:
- interest rate pass-through models
- error correction models
- bank efficiency
- cost efficiency
- stochastic frontier analysis
language:
- iso: eng
page: 93-125
publication: Credit and Capital Markets--Kredit und Kapital
publication_status: published
status: public
title: 'Loan Pricing: Do Borrowers Benefit from Cost-Efficient Banking?'
type: journal_article
user_id: '64756'
volume: 49
year: '2016'
...
---
_id: '4714'
author:
- first_name: Rolf
  full_name: König, Rolf
  last_name: König
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: König R, Sureth-Sloane C. <i>Besteuerung und Rechtsformwahl</i>. 7th ed. Verlag
    Neue Wirtschafts-Briefe, Herne; 2016.
  apa: König, R., &#38; Sureth-Sloane, C. (2016). <i>Besteuerung und Rechtsformwahl</i>
    (7th ed.). Verlag Neue Wirtschafts-Briefe, Herne.
  bibtex: '@book{König_Sureth-Sloane_2016, edition={7}, title={Besteuerung und Rechtsformwahl},
    publisher={Verlag Neue Wirtschafts-Briefe, Herne}, author={König, Rolf and Sureth-Sloane,
    Caren}, year={2016} }'
  chicago: König, Rolf, and Caren Sureth-Sloane. <i>Besteuerung und Rechtsformwahl</i>.
    7th ed. Verlag Neue Wirtschafts-Briefe, Herne, 2016.
  ieee: R. König and C. Sureth-Sloane, <i>Besteuerung und Rechtsformwahl</i>, 7th
    ed. Verlag Neue Wirtschafts-Briefe, Herne, 2016.
  mla: König, Rolf, and Caren Sureth-Sloane. <i>Besteuerung und Rechtsformwahl</i>.
    7th ed., Verlag Neue Wirtschafts-Briefe, Herne, 2016.
  short: R. König, C. Sureth-Sloane, Besteuerung und Rechtsformwahl, 7th ed., Verlag
    Neue Wirtschafts-Briefe, Herne, 2016.
date_created: 2018-10-12T08:50:20Z
date_updated: 2022-01-06T07:01:19Z
department:
- _id: '187'
- _id: '635'
edition: '7'
language:
- iso: ger
publisher: Verlag Neue Wirtschafts-Briefe, Herne
status: public
title: Besteuerung und Rechtsformwahl
type: book
user_id: '61801'
year: '2016'
...
---
_id: '4715'
author:
- first_name: Rainer
  full_name: Niemann, Rainer
  last_name: Niemann
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: Niemann R, Sureth-Sloane C. <i>Does Capital Tax Uncertainty Delay Irreversible
    Risky Investment?</i> Vol 209.; 2016.
  apa: Niemann, R., &#38; Sureth-Sloane, C. (2016). <i>Does Capital Tax Uncertainty
    Delay Irreversible Risky Investment?</i> (Vol. 209).
  bibtex: '@book{Niemann_Sureth-Sloane_2016, series={WU International Taxation Research
    Paper Series}, title={Does Capital Tax Uncertainty Delay Irreversible Risky Investment?},
    volume={209}, author={Niemann, Rainer and Sureth-Sloane, Caren}, year={2016},
    collection={WU International Taxation Research Paper Series} }'
  chicago: Niemann, Rainer, and Caren Sureth-Sloane. <i>Does Capital Tax Uncertainty
    Delay Irreversible Risky Investment?</i> Vol. 209. WU International Taxation Research
    Paper Series, 2016.
  ieee: R. Niemann and C. Sureth-Sloane, <i>Does Capital Tax Uncertainty Delay Irreversible
    Risky Investment?</i>, vol. 209. 2016.
  mla: Niemann, Rainer, and Caren Sureth-Sloane. <i>Does Capital Tax Uncertainty Delay
    Irreversible Risky Investment?</i> Vol. 209, 2016.
  short: R. Niemann, C. Sureth-Sloane, Does Capital Tax Uncertainty Delay Irreversible
    Risky Investment?, 2016.
date_created: 2018-10-12T08:51:59Z
date_updated: 2022-01-06T07:01:19Z
department:
- _id: '187'
intvolume: '       209'
language:
- iso: eng
series_title: WU International Taxation Research Paper Series
status: public
title: Does Capital Tax Uncertainty Delay Irreversible Risky Investment?
type: working_paper
user_id: '61801'
volume: 209
year: '2016'
...
---
_id: '4739'
article_type: original
author:
- first_name: Regina
  full_name: Ortmann, Regina
  id: '10020'
  last_name: Ortmann
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: Ortmann R, Sureth-Sloane C. Can the CCCTB Alleviate Tax Discrimination against
    Loss-Making European Multinational Groups? <i>Journal of Business Economics</i>.
    2016;86(5):441-475. doi:<a href="https://doi.org/10.1007/s11573-015-0780-6">10.1007/s11573-015-0780-6</a>
  apa: Ortmann, R., &#38; Sureth-Sloane, C. (2016). Can the CCCTB Alleviate Tax Discrimination
    against Loss-Making European Multinational Groups? <i>Journal of Business Economics</i>,
    <i>86</i>(5), 441–475. <a href="https://doi.org/10.1007/s11573-015-0780-6">https://doi.org/10.1007/s11573-015-0780-6</a>
  bibtex: '@article{Ortmann_Sureth-Sloane_2016, title={Can the CCCTB Alleviate Tax
    Discrimination against Loss-Making European Multinational Groups?}, volume={86},
    DOI={<a href="https://doi.org/10.1007/s11573-015-0780-6">10.1007/s11573-015-0780-6</a>},
    number={5}, journal={Journal of Business Economics}, author={Ortmann, Regina and
    Sureth-Sloane, Caren}, year={2016}, pages={441–475} }'
  chicago: 'Ortmann, Regina, and Caren Sureth-Sloane. “Can the CCCTB Alleviate Tax
    Discrimination against Loss-Making European Multinational Groups?” <i>Journal
    of Business Economics</i> 86, no. 5 (2016): 441–75. <a href="https://doi.org/10.1007/s11573-015-0780-6">https://doi.org/10.1007/s11573-015-0780-6</a>.'
  ieee: R. Ortmann and C. Sureth-Sloane, “Can the CCCTB Alleviate Tax Discrimination
    against Loss-Making European Multinational Groups?,” <i>Journal of Business Economics</i>,
    vol. 86, no. 5, pp. 441–475, 2016.
  mla: Ortmann, Regina, and Caren Sureth-Sloane. “Can the CCCTB Alleviate Tax Discrimination
    against Loss-Making European Multinational Groups?” <i>Journal of Business Economics</i>,
    vol. 86, no. 5, 2016, pp. 441–75, doi:<a href="https://doi.org/10.1007/s11573-015-0780-6">10.1007/s11573-015-0780-6</a>.
  short: R. Ortmann, C. Sureth-Sloane, Journal of Business Economics 86 (2016) 441–475.
date_created: 2018-10-12T12:06:58Z
date_updated: 2022-01-06T07:01:20Z
department:
- _id: '186'
doi: 10.1007/s11573-015-0780-6
intvolume: '        86'
issue: '5'
language:
- iso: eng
page: 441-475
publication: Journal of Business Economics
status: public
title: Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational
  Groups?
type: journal_article
user_id: '21222'
volume: 86
year: '2016'
...
---
_id: '5020'
author:
- first_name: Annika
  full_name: Hegemann, Annika
  last_name: Hegemann
citation:
  ama: Hegemann A. <i>Hemmt Die Veräußerungsgewinnbesteuerung Unternehmerische Flexibilität?</i>
    Vol 203.; 2016.
  apa: Hegemann, A. (2016). <i>Hemmt die Veräußerungsgewinnbesteuerung unternehmerische
    Flexibilität?</i> (Vol. 203).
  bibtex: '@book{Hegemann_2016, series={arqus, Quantitative Research in Taxation},
    title={Hemmt die Veräußerungsgewinnbesteuerung unternehmerische Flexibilität?},
    volume={203}, author={Hegemann, Annika}, year={2016}, collection={arqus, Quantitative
    Research in Taxation} }'
  chicago: Hegemann, Annika. <i>Hemmt Die Veräußerungsgewinnbesteuerung Unternehmerische
    Flexibilität?</i> Vol. 203. Arqus, Quantitative Research in Taxation, 2016.
  ieee: A. Hegemann, <i>Hemmt die Veräußerungsgewinnbesteuerung unternehmerische Flexibilität?</i>,
    vol. 203. 2016.
  mla: Hegemann, Annika. <i>Hemmt Die Veräußerungsgewinnbesteuerung Unternehmerische
    Flexibilität?</i> Vol. 203, 2016.
  short: A. Hegemann, Hemmt Die Veräußerungsgewinnbesteuerung Unternehmerische Flexibilität?,
    2016.
date_created: 2018-10-30T13:07:28Z
date_updated: 2022-01-06T07:01:35Z
department:
- _id: '187'
intvolume: '       203'
language:
- iso: eng
series_title: arqus, Quantitative Research in Taxation
status: public
title: Hemmt die Veräußerungsgewinnbesteuerung unternehmerische Flexibilität?
type: working_paper
user_id: '21222'
volume: 203
year: '2016'
...
---
_id: '5021'
author:
- first_name: Annika
  full_name: Hegemann, Annika
  last_name: Hegemann
citation:
  ama: 'Hegemann A. <i> Investitionszeitpunktentscheidungen bei Veräußerungsgewinnbesteuerung</i>.
    Paderborn: Universität Paderborn; 2016.'
  apa: 'Hegemann, A. (2016). <i> Investitionszeitpunktentscheidungen bei Veräußerungsgewinnbesteuerung</i>.
    Paderborn: Universität Paderborn.'
  bibtex: '@book{Hegemann_2016, place={Paderborn}, title={ Investitionszeitpunktentscheidungen
    bei Veräußerungsgewinnbesteuerung}, publisher={Universität Paderborn}, author={Hegemann,
    Annika}, year={2016} }'
  chicago: 'Hegemann, Annika. <i> Investitionszeitpunktentscheidungen bei Veräußerungsgewinnbesteuerung</i>.
    Paderborn: Universität Paderborn, 2016.'
  ieee: 'A. Hegemann, <i> Investitionszeitpunktentscheidungen bei Veräußerungsgewinnbesteuerung</i>.
    Paderborn: Universität Paderborn, 2016.'
  mla: Hegemann, Annika. <i> Investitionszeitpunktentscheidungen bei Veräußerungsgewinnbesteuerung</i>.
    Universität Paderborn, 2016.
  short: A. Hegemann,  Investitionszeitpunktentscheidungen bei Veräußerungsgewinnbesteuerung,
    Universität Paderborn, Paderborn, 2016.
date_created: 2018-10-30T13:09:07Z
date_updated: 2022-01-06T07:01:35Z
department:
- _id: '187'
language:
- iso: ger
place: Paderborn
publisher: Universität Paderborn
status: public
supervisor:
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
title: ' Investitionszeitpunktentscheidungen bei Veräußerungsgewinnbesteuerung'
type: dissertation
user_id: '21222'
year: '2016'
...
---
_id: '5022'
abstract:
- lang: eng
  text: "The Organisation for Economic Co-Operation and Development (OECD) recently
    proposed\r\nan interest barrier to fight tax base erosion and profit shifting
    (BEPS). We use the introduction\r\nof such an interest deductibility restriction
    in Germany as a quasi-experiment and find significant\r\ncorporate capital structure
    responses. Using single entity financial statements and a detailed matching\r\napproach,
    we find evidence that companies that are affected by the interest barrier reduce
    their\r\nleverage by 4.7 percentage points more than non-affected companies. The
    effects are stronger among\r\nnon-financially constrained firms. Our results imply
    that interest barrier effects on capital structure\r\nhave so far been heavily
    underestimated."
author:
- first_name: Stephan
  full_name: Alberternst, Stephan
  last_name: Alberternst
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: Alberternst S, Sureth-Sloane C. <i>Interest Barrier and Capital Structure Response</i>.
    Vol 206.; 2016.
  apa: Alberternst, S., &#38; Sureth-Sloane, C. (2016). <i>Interest Barrier and Capital
    Structure Response</i> (Vol. 206).
  bibtex: '@book{Alberternst_Sureth-Sloane_2016, series={arqus, Quantitative Research
    in Taxation}, title={Interest Barrier and Capital Structure Response}, volume={206},
    author={Alberternst, Stephan and Sureth-Sloane, Caren}, year={2016}, collection={arqus,
    Quantitative Research in Taxation} }'
  chicago: Alberternst, Stephan, and Caren Sureth-Sloane. <i>Interest Barrier and
    Capital Structure Response</i>. Vol. 206. Arqus, Quantitative Research in Taxation,
    2016.
  ieee: S. Alberternst and C. Sureth-Sloane, <i>Interest Barrier and Capital Structure
    Response</i>, vol. 206. 2016.
  mla: Alberternst, Stephan, and Caren Sureth-Sloane. <i>Interest Barrier and Capital
    Structure Response</i>. Vol. 206, 2016.
  short: S. Alberternst, C. Sureth-Sloane, Interest Barrier and Capital Structure
    Response, 2016.
date_created: 2018-10-30T13:11:31Z
date_updated: 2022-01-06T07:01:35Z
ddc:
- '330'
department:
- _id: '187'
- _id: '635'
file:
- access_level: closed
  content_type: application/pdf
  creator: llennard
  date_created: 2020-09-24T12:41:51Z
  date_updated: 2020-09-24T12:41:51Z
  file_id: '19655'
  file_name: arqus_206.pdf
  file_size: 940451
  relation: main_file
  success: 1
file_date_updated: 2020-09-24T12:41:51Z
has_accepted_license: '1'
intvolume: '       206'
language:
- iso: eng
series_title: arqus, Quantitative Research in Taxation
status: public
title: Interest Barrier and Capital Structure Response
type: working_paper
user_id: '61801'
volume: 206
year: '2016'
...
---
_id: '5023'
author:
- first_name: Stephan
  full_name: Alberternst, Stephan
  last_name: Alberternst
citation:
  ama: Alberternst S. <i>Relevanz der deutschen Zinsschranke für Einzelunternehmer
    und Personengesellschaften - eine dynamische Analyse der Betroffenheit</i>. Vol
    207.; 2016.
  apa: Alberternst, S. (2016). <i>Relevanz der deutschen Zinsschranke für Einzelunternehmer
    und Personengesellschaften - eine dynamische Analyse der Betroffenheit</i> (Vol.
    207).
  bibtex: '@book{Alberternst_2016, series={arqus, Quantitative Research in Taxation},
    title={Relevanz der deutschen Zinsschranke für Einzelunternehmer und Personengesellschaften
    - eine dynamische Analyse der Betroffenheit}, volume={207}, author={Alberternst,
    Stephan}, year={2016}, collection={arqus, Quantitative Research in Taxation} }'
  chicago: Alberternst, Stephan. <i>Relevanz der deutschen Zinsschranke für Einzelunternehmer
    und Personengesellschaften - eine dynamische Analyse der Betroffenheit</i>. Vol.
    207. arqus, Quantitative Research in Taxation, 2016.
  ieee: S. Alberternst, <i>Relevanz der deutschen Zinsschranke für Einzelunternehmer
    und Personengesellschaften - eine dynamische Analyse der Betroffenheit</i>, vol.
    207. 2016.
  mla: Alberternst, Stephan. <i>Relevanz der deutschen Zinsschranke für Einzelunternehmer
    und Personengesellschaften - eine dynamische Analyse der Betroffenheit</i>. Vol.
    207, 2016.
  short: S. Alberternst, Relevanz der deutschen Zinsschranke für Einzelunternehmer
    und Personengesellschaften - eine dynamische Analyse der Betroffenheit, 2016.
date_created: 2018-10-30T13:13:05Z
date_updated: 2022-01-06T07:01:35Z
department:
- _id: '187'
intvolume: '       207'
language:
- iso: ger
series_title: arqus, Quantitative Research in Taxation
status: public
title: Relevanz der deutschen Zinsschranke für Einzelunternehmer und Personengesellschaften
  - eine dynamische Analyse der Betroffenheit
type: working_paper
user_id: '21222'
volume: 207
year: '2016'
...
---
_id: '5024'
author:
- first_name: Stephan
  full_name: Alberternst, Stephan
  last_name: Alberternst
citation:
  ama: 'Alberternst S. <i>Die deutsche Zinsschranke : Betroffenheit, Wirksamkeit und
    ökonomische Konsequenzen</i>. Paderborn: Universität Paderborn; 2016.'
  apa: 'Alberternst, S. (2016). <i>Die deutsche Zinsschranke : Betroffenheit, Wirksamkeit
    und ökonomische Konsequenzen</i>. Paderborn: Universität Paderborn.'
  bibtex: '@book{Alberternst_2016, place={Paderborn}, title={Die deutsche Zinsschranke :
    Betroffenheit, Wirksamkeit und ökonomische Konsequenzen}, publisher={Universität
    Paderborn}, author={Alberternst, Stephan}, year={2016} }'
  chicago: 'Alberternst, Stephan. <i>Die deutsche Zinsschranke : Betroffenheit, Wirksamkeit
    und ökonomische Konsequenzen</i>. Paderborn: Universität Paderborn, 2016.'
  ieee: 'S. Alberternst, <i>Die deutsche Zinsschranke : Betroffenheit, Wirksamkeit
    und ökonomische Konsequenzen</i>. Paderborn: Universität Paderborn, 2016.'
  mla: 'Alberternst, Stephan. <i>Die deutsche Zinsschranke : Betroffenheit, Wirksamkeit
    und ökonomische Konsequenzen</i>. Universität Paderborn, 2016.'
  short: 'S. Alberternst, Die deutsche Zinsschranke : Betroffenheit, Wirksamkeit und
    ökonomische Konsequenzen, Universität Paderborn, Paderborn, 2016.'
date_created: 2018-10-30T13:14:15Z
date_updated: 2022-01-06T07:01:35Z
department:
- _id: '187'
language:
- iso: ger
place: Paderborn
publisher: Universität Paderborn
status: public
supervisor:
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
title: 'Die deutsche Zinsschranke : Betroffenheit, Wirksamkeit und ökonomische Konsequenzen'
type: dissertation
user_id: '21222'
year: '2016'
...
---
_id: '5130'
abstract:
- lang: ger
  text: "Unternehmen, die regelmäßig ihr Geschäftsfeldportfolio durch aktives M&A-Geschäft
    in Form von\r\nVerkäufen und Käufen steuern, erzielen deutlich bessere Ein- und
    Zweijahresrenditen für Aktionäre\r\nals alternative M&A-Strategien. Ursächlich
    hierfür ist u.a., dass die bekannten Effekte in Form von\r\nAbschlägen für z.B.
    diversifizierende Transaktionen oder Stock-Deals deutlich geringer ausfallen als\r\nbei
    Vergleichsgruppen wie z.B. One-Time-Deal Unternehmen.\r\nDieser Beitrag analysiert
    die Gründe für den Erfolg von Portfoliomastern, Unternehmen die mehr\r\nals vier
    Deals in fünf Jahren durchführen. Durch ein professionalisiertes M&A-Management
    grenzen\r\nsie sich positiv in ihrer mittel- und langfristigen Renditeentwicklung
    gegenüber Strategic-Shiftern\r\n(zwei bis vier Deals) und One-Timern ab. Ihr Erfolg
    beruht darauf sowohl bei diversifizierenden\r\nals auch Stock-Deals bekannte übliche
    Performanceabschläge zu vermeiden und auch in volatilen\r\nMarkphasen wertschaffende
    Deals umzusetzen."
article_type: original
author:
- first_name: Sönke
  full_name: Sievers, Sönke
  id: '46447'
  last_name: Sievers
- first_name: Oliver
  full_name: Mehring, Oliver
  id: '36373'
  last_name: Mehring
- first_name: Georg
  full_name: Keienburg, Georg
  last_name: Keienburg
- first_name: Jens
  full_name: Kengelbach, Jens
  last_name: Kengelbach
citation:
  ama: Sievers S, Mehring O, Keienburg G, Kengelbach J. Erfolgsfaktoren bei Mergers
    and Acquisitions – Warum schaffen Portfoliomaster mehr Value Added? <i>Corporate
    Finance (VHB-JOURQUAL 3 Ranking D)</i>. 2016;81(9):283-290.
  apa: Sievers, S., Mehring, O., Keienburg, G., &#38; Kengelbach, J. (2016). Erfolgsfaktoren
    bei Mergers and Acquisitions – Warum schaffen Portfoliomaster mehr Value Added?
    <i>Corporate Finance (VHB-JOURQUAL 3 Ranking D)</i>, <i>81</i>(9), 283–290.
  bibtex: '@article{Sievers_Mehring_Keienburg_Kengelbach_2016, title={Erfolgsfaktoren
    bei Mergers and Acquisitions – Warum schaffen Portfoliomaster mehr Value Added?},
    volume={81}, number={9}, journal={Corporate Finance (VHB-JOURQUAL 3 Ranking D)},
    publisher={Corporate Finance}, author={Sievers, Sönke and Mehring, Oliver and
    Keienburg, Georg and Kengelbach, Jens}, year={2016}, pages={283–290} }'
  chicago: 'Sievers, Sönke, Oliver Mehring, Georg Keienburg, and Jens Kengelbach.
    “Erfolgsfaktoren bei Mergers and Acquisitions – Warum schaffen Portfoliomaster
    mehr Value Added?” <i>Corporate Finance (VHB-JOURQUAL 3 Ranking D)</i> 81, no.
    9 (2016): 283–90.'
  ieee: S. Sievers, O. Mehring, G. Keienburg, and J. Kengelbach, “Erfolgsfaktoren
    bei Mergers and Acquisitions – Warum schaffen Portfoliomaster mehr Value Added?,”
    <i>Corporate Finance (VHB-JOURQUAL 3 Ranking D)</i>, vol. 81, no. 9, pp. 283–290,
    2016.
  mla: Sievers, Sönke, et al. “Erfolgsfaktoren bei Mergers and Acquisitions – Warum
    schaffen Portfoliomaster mehr Value Added?” <i>Corporate Finance (VHB-JOURQUAL
    3 Ranking D)</i>, vol. 81, no. 9, Corporate Finance, 2016, pp. 283–90.
  short: S. Sievers, O. Mehring, G. Keienburg, J. Kengelbach, Corporate Finance (VHB-JOURQUAL
    3 Ranking D) 81 (2016) 283–290.
date_created: 2018-10-31T08:36:37Z
date_updated: 2022-01-06T07:01:38Z
department:
- _id: '275'
intvolume: '        81'
issue: '9'
keyword:
- M&A
- Erfolgsfaktoren
- Transaktionsanzahl
- Diversifizierung
- Volatilität
- Cash-Deals
- Stock-Deals
- Portfoliomaster
language:
- iso: ger
main_file_link:
- url: https://research.owlit.de/document/4ac211e6-6e18-3aac-b452-3db2723c84dc
page: 283-290
publication: Corporate Finance (VHB-JOURQUAL 3 Ranking D)
publication_status: published
publisher: Corporate Finance
status: public
title: Erfolgsfaktoren bei Mergers and Acquisitions – Warum schaffen Portfoliomaster
  mehr Value Added?
type: journal_article
user_id: '46447'
volume: 81
year: '2016'
...
---
_id: '5200'
author:
- first_name: Jens
  full_name: Kengelbach, Jens
  last_name: Kengelbach
- first_name: Georg
  full_name: Keienburg, Georg
  last_name: Keienburg
- first_name: Timo
  full_name: Schmid, Timo
  last_name: Schmid
- first_name: Sönke
  full_name: Sievers, Sönke
  id: '46447'
  last_name: Sievers
- first_name: Oliver
  full_name: Mehring, Oliver
  id: '36373'
  last_name: Mehring
citation:
  ama: Kengelbach J, Keienburg G, Schmid T, Sievers S, Mehring O. <i>Masters of the
    Corporate Portfolio</i>. The Boston Consulting Group, Inc., M&#38;A Report; 2016.
  apa: Kengelbach, J., Keienburg, G., Schmid, T., Sievers, S., &#38; Mehring, O. (2016).
    <i>Masters of the Corporate Portfolio</i>. The Boston Consulting Group, Inc.,
    M&#38;A Report.
  bibtex: '@book{Kengelbach_Keienburg_Schmid_Sievers_Mehring_2016, title={Masters
    of the Corporate Portfolio}, publisher={The Boston Consulting Group, Inc., M&#38;A
    Report}, author={Kengelbach, Jens and Keienburg, Georg and Schmid, Timo and Sievers,
    Sönke and Mehring, Oliver}, year={2016} }'
  chicago: Kengelbach, Jens, Georg Keienburg, Timo Schmid, Sönke Sievers, and Oliver
    Mehring. <i>Masters of the Corporate Portfolio</i>. The Boston Consulting Group,
    Inc., M&#38;A Report, 2016.
  ieee: J. Kengelbach, G. Keienburg, T. Schmid, S. Sievers, and O. Mehring, <i>Masters
    of the Corporate Portfolio</i>. The Boston Consulting Group, Inc., M&#38;A Report,
    2016.
  mla: Kengelbach, Jens, et al. <i>Masters of the Corporate Portfolio</i>. The Boston
    Consulting Group, Inc., M&#38;A Report, 2016.
  short: J. Kengelbach, G. Keienburg, T. Schmid, S. Sievers, O. Mehring, Masters of
    the Corporate Portfolio, The Boston Consulting Group, Inc., M&#38;A Report, 2016.
date_created: 2018-10-31T12:26:07Z
date_updated: 2022-01-06T07:01:43Z
department:
- _id: '275'
language:
- iso: eng
main_file_link:
- url: https://en.wiwi.uni-paderborn.de/fileadmin/dep2ls9/Dateien_Sievers/2016_MA_Report_Masters_of_the_Corporate_Portfolio_BCG_Uni_Paderborn.pdf
publication_status: published
publisher: The Boston Consulting Group, Inc., M&A Report
status: public
title: Masters of the Corporate Portfolio
type: report
user_id: '46447'
year: '2016'
...
---
_id: '1450'
author:
- first_name: Matthias
  full_name: Pelster, Matthias
  id: '67265'
  last_name: Pelster
  orcid: ' https://orcid.org/0000-0001-5740-2420'
- first_name: Vera
  full_name: Hagemann, Vera
  last_name: Hagemann
- first_name: Franziska
  full_name: Laporte Uribe, Franziska
  last_name: Laporte Uribe
citation:
  ama: Pelster M, Hagemann V, Laporte Uribe F. Key Aspects of a Sustainable Health
    Insurance System in Germany. <i>Applied Health Economics and Health Policy</i>.
    2016;14(3):293-312. doi:<a href="https://doi.org/10.1007/s40258-016-0223-8">10.1007/s40258-016-0223-8</a>
  apa: Pelster, M., Hagemann, V., &#38; Laporte Uribe, F. (2016). Key Aspects of a
    Sustainable Health Insurance System in Germany. <i>Applied Health Economics and
    Health Policy</i>, <i>14</i>(3), 293–312. <a href="https://doi.org/10.1007/s40258-016-0223-8">https://doi.org/10.1007/s40258-016-0223-8</a>
  bibtex: '@article{Pelster_Hagemann_Laporte Uribe_2016, title={Key Aspects of a Sustainable
    Health Insurance System in Germany}, volume={14}, DOI={<a href="https://doi.org/10.1007/s40258-016-0223-8">10.1007/s40258-016-0223-8</a>},
    number={3}, journal={Applied Health Economics and Health Policy}, publisher={Springer
    Nature}, author={Pelster, Matthias and Hagemann, Vera and Laporte Uribe, Franziska},
    year={2016}, pages={293–312} }'
  chicago: 'Pelster, Matthias, Vera Hagemann, and Franziska Laporte Uribe. “Key Aspects
    of a Sustainable Health Insurance System in Germany.” <i>Applied Health Economics
    and Health Policy</i> 14, no. 3 (2016): 293–312. <a href="https://doi.org/10.1007/s40258-016-0223-8">https://doi.org/10.1007/s40258-016-0223-8</a>.'
  ieee: M. Pelster, V. Hagemann, and F. Laporte Uribe, “Key Aspects of a Sustainable
    Health Insurance System in Germany,” <i>Applied Health Economics and Health Policy</i>,
    vol. 14, no. 3, pp. 293–312, 2016.
  mla: Pelster, Matthias, et al. “Key Aspects of a Sustainable Health Insurance System
    in Germany.” <i>Applied Health Economics and Health Policy</i>, vol. 14, no. 3,
    Springer Nature, 2016, pp. 293–312, doi:<a href="https://doi.org/10.1007/s40258-016-0223-8">10.1007/s40258-016-0223-8</a>.
  short: M. Pelster, V. Hagemann, F. Laporte Uribe, Applied Health Economics and Health
    Policy 14 (2016) 293–312.
date_created: 2018-03-20T11:32:44Z
date_updated: 2022-01-06T06:52:00Z
department:
- _id: '186'
- _id: '578'
doi: 10.1007/s40258-016-0223-8
extern: '1'
intvolume: '        14'
issue: '3'
page: 293-312
publication: Applied Health Economics and Health Policy
publication_identifier:
  issn:
  - 1175-5652
  - 1179-1896
publication_status: published
publisher: Springer Nature
status: public
title: Key Aspects of a Sustainable Health Insurance System in Germany
type: journal_article
user_id: '67265'
volume: 14
year: '2016'
...
---
_id: '3376'
abstract:
- lang: eng
  text: Employing compensation data provided by 63 banks from 16 European countries
    for the period from 2000 to 2010 this paper empirically investigates the impact
    of excess variable compensation on bank risk. As a main finding, we provide evidence
    for a risk-increasing impact of excess variable pay for both executive variable
    cash-based and variable equity-based compensation. This baseline finding holds
    under various robustness checks, in particular when controlling for likely reverse
    causality between bank risk and variable compensation by employing Granger-causality
    tests and instrumental variable regressions. In addition, results from a large
    number of sensitivity analyses including board and banking characteristics as
    well as the financial crisis period and the quality of a country's regulatory
    framework provide further important implications for banking regulators and politicians
    in Europe.
author:
- first_name: André
  full_name: Uhde, André
  id: '36049'
  last_name: Uhde
  orcid: https://orcid.org/0000-0002-8058-8857
citation:
  ama: 'Uhde A. Risk-taking incentives through excess variable compensation: Evidence
    from European banks. <i>The Quarterly Review of Economics and Finance</i>. 2016;60(5):12-28.
    doi:<a href="https://doi.org/10.1016/j.qref.2015.11.009">https://doi.org/10.1016/j.qref.2015.11.009</a>'
  apa: 'Uhde, A. (2016). Risk-taking incentives through excess variable compensation:
    Evidence from European banks. <i>The Quarterly Review of Economics and Finance</i>,
    <i>60</i>(5), 12–28. <a href="https://doi.org/10.1016/j.qref.2015.11.009">https://doi.org/10.1016/j.qref.2015.11.009</a>'
  bibtex: '@article{Uhde_2016, title={Risk-taking incentives through excess variable
    compensation: Evidence from European banks}, volume={60}, DOI={<a href="https://doi.org/10.1016/j.qref.2015.11.009">https://doi.org/10.1016/j.qref.2015.11.009</a>},
    number={5}, journal={The Quarterly Review of Economics and Finance}, publisher={Elsevier},
    author={Uhde, André}, year={2016}, pages={12–28} }'
  chicago: 'Uhde, André. “Risk-Taking Incentives through Excess Variable Compensation:
    Evidence from European Banks.” <i>The Quarterly Review of Economics and Finance</i>
    60, no. 5 (2016): 12–28. <a href="https://doi.org/10.1016/j.qref.2015.11.009">https://doi.org/10.1016/j.qref.2015.11.009</a>.'
  ieee: 'A. Uhde, “Risk-taking incentives through excess variable compensation: Evidence
    from European banks,” <i>The Quarterly Review of Economics and Finance</i>, vol.
    60, no. 5, pp. 12–28, 2016, doi: <a href="https://doi.org/10.1016/j.qref.2015.11.009">https://doi.org/10.1016/j.qref.2015.11.009</a>.'
  mla: 'Uhde, André. “Risk-Taking Incentives through Excess Variable Compensation:
    Evidence from European Banks.” <i>The Quarterly Review of Economics and Finance</i>,
    vol. 60, no. 5, Elsevier, 2016, pp. 12–28, doi:<a href="https://doi.org/10.1016/j.qref.2015.11.009">https://doi.org/10.1016/j.qref.2015.11.009</a>.'
  short: A. Uhde, The Quarterly Review of Economics and Finance 60 (2016) 12–28.
date_created: 2018-06-27T12:16:57Z
date_updated: 2023-01-10T09:38:37Z
department:
- _id: '186'
- _id: '188'
doi: https://doi.org/10.1016/j.qref.2015.11.009
intvolume: '        60'
issue: '5'
jel:
- G21
- G28
- G32
- J33
keyword:
- Banking
- Executive compensation
- Risk-taking
- Financial stability
language:
- iso: eng
page: 12-28
publication: The Quarterly Review of Economics and Finance
publication_status: published
publisher: Elsevier
status: public
title: 'Risk-taking incentives through excess variable compensation: Evidence from
  European banks'
type: journal_article
user_id: '21810'
volume: 60
year: '2016'
...
---
_id: '47912'
abstract:
- lang: eng
  text: <jats:p> Factorial surveys (FSs) integrate elements of survey research and
    classical experiments. Using a large number of respondents in a controlled setting,
    FSs approximate complex and realistic judgment situations through so-called vignettes—that
    is, carefully designed descriptions of hypothetical people, social situations,
    or scenarios. Despite being rooted, and predominantly applied, in sociology, FSs
    are particularly promising for business and society (B&amp;S) scholars. Given
    the multiplicity, inherent complexity, and sometimes fuzziness of B&amp;S research
    objects, conventional research methods inevitably reach their limits. This article,
    therefore, systematically presents methodological and thematic opportunities for
    FS studies in B&amp;S research. It is argued that FSs are well suited to dealing
    with the complex interplay of societal-, organizational-, and individual-level
    factors in B&amp;S research and to studying the principles underlying human perceptions,
    attitudes, values, social norms, and (anticipated) behavior. The application of
    the FS method is illustrated based on a showcase example in the realm of socially
    responsible investments (SRIs). As the literature on the conceptualization of
    FSs is limited, methodological challenges are addressed to guide B&amp;S researchers
    past the common methodological pitfalls. </jats:p>
author:
- first_name: Josua
  full_name: Oll, Josua
  last_name: Oll
- first_name: Rüdiger
  full_name: Hahn, Rüdiger
  last_name: Hahn
- first_name: Daniel
  full_name: Reimsbach, Daniel
  id: '100169'
  last_name: Reimsbach
- first_name: Peter
  full_name: Kotzian, Peter
  last_name: Kotzian
citation:
  ama: 'Oll J, Hahn R, Reimsbach D, Kotzian P. Tackling Complexity in Business and
    Society Research: The Methodological and Thematic Potential of Factorial Surveys.
    <i>Business &#38;amp; Society</i>. 2016;57(1):26-59. doi:<a href="https://doi.org/10.1177/0007650316645337">10.1177/0007650316645337</a>'
  apa: 'Oll, J., Hahn, R., Reimsbach, D., &#38; Kotzian, P. (2016). Tackling Complexity
    in Business and Society Research: The Methodological and Thematic Potential of
    Factorial Surveys. <i>Business &#38;amp; Society</i>, <i>57</i>(1), 26–59. <a
    href="https://doi.org/10.1177/0007650316645337">https://doi.org/10.1177/0007650316645337</a>'
  bibtex: '@article{Oll_Hahn_Reimsbach_Kotzian_2016, title={Tackling Complexity in
    Business and Society Research: The Methodological and Thematic Potential of Factorial
    Surveys}, volume={57}, DOI={<a href="https://doi.org/10.1177/0007650316645337">10.1177/0007650316645337</a>},
    number={1}, journal={Business &#38;amp; Society}, publisher={SAGE Publications},
    author={Oll, Josua and Hahn, Rüdiger and Reimsbach, Daniel and Kotzian, Peter},
    year={2016}, pages={26–59} }'
  chicago: 'Oll, Josua, Rüdiger Hahn, Daniel Reimsbach, and Peter Kotzian. “Tackling
    Complexity in Business and Society Research: The Methodological and Thematic Potential
    of Factorial Surveys.” <i>Business &#38;amp; Society</i> 57, no. 1 (2016): 26–59.
    <a href="https://doi.org/10.1177/0007650316645337">https://doi.org/10.1177/0007650316645337</a>.'
  ieee: 'J. Oll, R. Hahn, D. Reimsbach, and P. Kotzian, “Tackling Complexity in Business
    and Society Research: The Methodological and Thematic Potential of Factorial Surveys,”
    <i>Business &#38;amp; Society</i>, vol. 57, no. 1, pp. 26–59, 2016, doi: <a href="https://doi.org/10.1177/0007650316645337">10.1177/0007650316645337</a>.'
  mla: 'Oll, Josua, et al. “Tackling Complexity in Business and Society Research:
    The Methodological and Thematic Potential of Factorial Surveys.” <i>Business &#38;amp;
    Society</i>, vol. 57, no. 1, SAGE Publications, 2016, pp. 26–59, doi:<a href="https://doi.org/10.1177/0007650316645337">10.1177/0007650316645337</a>.'
  short: J. Oll, R. Hahn, D. Reimsbach, P. Kotzian, Business &#38;amp; Society 57
    (2016) 26–59.
date_created: 2023-10-10T09:19:10Z
date_updated: 2023-10-30T11:37:08Z
department:
- _id: '186'
- _id: '815'
doi: 10.1177/0007650316645337
intvolume: '        57'
issue: '1'
keyword:
- Social Sciences (miscellaneous)
- Business
- Management and Accounting (miscellaneous)
language:
- iso: eng
page: 26-59
publication: Business &amp; Society
publication_identifier:
  issn:
  - 0007-6503
  - 1552-4205
publication_status: published
publisher: SAGE Publications
status: public
title: 'Tackling Complexity in Business and Society Research: The Methodological and
  Thematic Potential of Factorial Surveys'
type: journal_article
user_id: '21810'
volume: 57
year: '2016'
...
---
_id: '4034'
abstract:
- lang: eng
  text: We examine whether the credit relevance of financial statements, defined as
    the ability of accounting numbers to explain credit ratings, is higher after firms
    are required to report under International Financial Reporting Standards (IFRS).
    We find an improvement in credit relevance for firms in 17 countries after mandatory
    IFRS reporting is introduced in 2005; this increase is higher than that reported
    for a matched sample of US firms. The increase in credit relevance is particularly
    pronounced for higher risk speculative-grade issuers, where accounting information
    is predicted to be more important; and for IFRS adopters with large first-time
    reconciliations, where the impact of IFRS is expected to be greater. These tests
    provide reassurance that the overall enhancement in estimated credit relevance
    is driven by accounting changes related to IFRS adoption. Our results suggest
    that credit rating analysts’ views of economic fundamentals are more closely aligned
    with IFRS numbers, and that analysts anticipate at least some of the effects of
    the IFRS transition.
author:
- first_name: Annita
  full_name: Florou, Annita
  last_name: Florou
- first_name: Urska
  full_name: Kosi, Urska
  id: '54068'
  last_name: Kosi
- first_name: Peter F
  full_name: Pope, Peter F
  last_name: Pope
citation:
  ama: Florou A, Kosi U, Pope PF. Are international accounting standards more credit
    relevant than domestic standards? <i>Accounting and Business Research</i>. 2016;47(1):1-29.
    doi:<a href="https://doi.org/10.1080/00014788.2016.1224968">10.1080/00014788.2016.1224968</a>
  apa: Florou, A., Kosi, U., &#38; Pope, P. F. (2016). Are international accounting
    standards more credit relevant than domestic standards? <i>Accounting and Business
    Research</i>, <i>47</i>(1), 1–29. <a href="https://doi.org/10.1080/00014788.2016.1224968">https://doi.org/10.1080/00014788.2016.1224968</a>
  bibtex: '@article{Florou_Kosi_Pope_2016, title={Are international accounting standards
    more credit relevant than domestic standards?}, volume={47}, DOI={<a href="https://doi.org/10.1080/00014788.2016.1224968">10.1080/00014788.2016.1224968</a>},
    number={1}, journal={Accounting and Business Research}, author={Florou, Annita
    and Kosi, Urska and Pope, Peter F}, year={2016}, pages={1–29} }'
  chicago: 'Florou, Annita, Urska Kosi, and Peter F Pope. “Are International Accounting
    Standards More Credit Relevant than Domestic Standards?” <i>Accounting and Business
    Research</i> 47, no. 1 (2016): 1–29. <a href="https://doi.org/10.1080/00014788.2016.1224968">https://doi.org/10.1080/00014788.2016.1224968</a>.'
  ieee: 'A. Florou, U. Kosi, and P. F. Pope, “Are international accounting standards
    more credit relevant than domestic standards?,” <i>Accounting and Business Research</i>,
    vol. 47, no. 1, pp. 1–29, 2016, doi: <a href="https://doi.org/10.1080/00014788.2016.1224968">10.1080/00014788.2016.1224968</a>.'
  mla: Florou, Annita, et al. “Are International Accounting Standards More Credit
    Relevant than Domestic Standards?” <i>Accounting and Business Research</i>, vol.
    47, no. 1, 2016, pp. 1–29, doi:<a href="https://doi.org/10.1080/00014788.2016.1224968">10.1080/00014788.2016.1224968</a>.
  short: A. Florou, U. Kosi, P.F. Pope, Accounting and Business Research 47 (2016)
    1–29.
date_created: 2018-08-22T07:16:25Z
date_updated: 2023-01-18T13:41:47Z
department:
- _id: '551'
- _id: '635'
- _id: '186'
doi: 10.1080/00014788.2016.1224968
intvolume: '        47'
issue: '1'
jel:
- G15
- G33
- K20
- M41
- M48
keyword:
- IFRS
- debt markets
- credit ratings
- credit relevance
language:
- iso: eng
page: 1-29
publication: Accounting and Business Research
publication_status: published
status: public
title: Are international accounting standards more credit relevant than domestic standards?
type: journal_article
user_id: '54068'
volume: 47
year: '2016'
...
---
_id: '37098'
author:
- first_name: Aljosa
  full_name: Valentincic, Aljosa
  last_name: Valentincic
- first_name: Ales
  full_name: Novak, Ales
  last_name: Novak
- first_name: Urska
  full_name: Kosi, Urska
  id: '54068'
  last_name: Kosi
citation:
  ama: 'Valentincic A, Novak A, Kosi U. Accounting quality in private firms during
    the transition to international standards. In: ; 2016.'
  apa: Valentincic, A., Novak, A., &#38; Kosi, U. (2016). <i>Accounting quality in
    private firms during the transition to international standards</i>. 7th Workshop
    on Accounting and Regulation, Siena, Italy.
  bibtex: '@inproceedings{Valentincic_Novak_Kosi_2016, title={Accounting quality in
    private firms during the transition to international standards}, author={Valentincic,
    Aljosa and Novak, Ales and Kosi, Urska}, year={2016} }'
  chicago: Valentincic, Aljosa, Ales Novak, and Urska Kosi. “Accounting Quality in
    Private Firms during the Transition to International Standards,” 2016.
  ieee: A. Valentincic, A. Novak, and U. Kosi, “Accounting quality in private firms
    during the transition to international standards,” presented at the 7th Workshop
    on Accounting and Regulation, Siena, Italy, 2016.
  mla: Valentincic, Aljosa, et al. <i>Accounting Quality in Private Firms during the
    Transition to International Standards</i>. 2016.
  short: 'A. Valentincic, A. Novak, U. Kosi, in: 2016.'
conference:
  end_date: 2016-07-09
  location: Siena, Italy
  name: 7th Workshop on Accounting and Regulation
  start_date: 2016-07-07
date_created: 2023-01-17T13:04:16Z
date_updated: 2023-01-18T14:02:03Z
department:
- _id: '635'
- _id: '186'
- _id: '551'
language:
- iso: eng
status: public
title: Accounting quality in private firms during the transition to international
  standards
type: conference
user_id: '88603'
year: '2016'
...
---
_id: '2615'
author:
- first_name: Stefan
  full_name: Betz, Stefan
  id: '54'
  last_name: Betz
citation:
  ama: 'Betz S. Unscharfe Produktionsmengenplanung als Instrument des Risikomanagements
    in Supply Chains. In: Siepermann u.a. C, ed. <i>Risikomanagement in Supply Chains</i>.
    2nd ed. Berlin; 2015:137-157.'
  apa: Betz, S. (2015). Unscharfe Produktionsmengenplanung als Instrument des Risikomanagements
    in Supply Chains. In C. Siepermann u.a. (Ed.), <i>Risikomanagement in Supply Chains</i>
    (2nd ed., pp. 137–157). Berlin.
  bibtex: '@inbook{Betz_2015, place={Berlin}, edition={2}, title={Unscharfe Produktionsmengenplanung
    als Instrument des Risikomanagements in Supply Chains}, booktitle={Risikomanagement
    in Supply Chains}, author={Betz, Stefan}, editor={Siepermann u.a., ChristophEditor},
    year={2015}, pages={137–157} }'
  chicago: Betz, Stefan. “Unscharfe Produktionsmengenplanung als Instrument des Risikomanagements
    in Supply Chains.” In <i>Risikomanagement in Supply Chains</i>, edited by Christoph
    Siepermann u.a., 2nd ed., 137–57. Berlin, 2015.
  ieee: S. Betz, “Unscharfe Produktionsmengenplanung als Instrument des Risikomanagements
    in Supply Chains,” in <i>Risikomanagement in Supply Chains</i>, 2nd ed., C. Siepermann
    u.a., Ed. Berlin, 2015, pp. 137–157.
  mla: Betz, Stefan. “Unscharfe Produktionsmengenplanung als Instrument des Risikomanagements
    in Supply Chains.” <i>Risikomanagement in Supply Chains</i>, edited by Christoph
    Siepermann u.a., 2nd ed., 2015, pp. 137–57.
  short: 'S. Betz, in: C. Siepermann u.a. (Ed.), Risikomanagement in Supply Chains,
    2nd ed., Berlin, 2015, pp. 137–157.'
date_created: 2018-05-03T12:35:09Z
date_updated: 2022-01-06T06:57:17Z
department:
- _id: '193'
edition: '2'
editor:
- first_name: Christoph
  full_name: Siepermann u.a., Christoph
  last_name: Siepermann u.a.
language:
- iso: ger
page: 137-157
place: Berlin
publication: Risikomanagement in Supply Chains
publication_status: published
status: public
title: Unscharfe Produktionsmengenplanung als Instrument des Risikomanagements in
  Supply Chains
type: book_chapter
user_id: '21811'
year: '2015'
...
---
_id: '2616'
author:
- first_name: Stefan
  full_name: Betz, Stefan
  id: '54'
  last_name: Betz
citation:
  ama: 'Betz S. Bedarfsorientiertes Kapazitätsmanagement in Supply Chains. In: Betz
    S, ed. <i>Ausgewählte Probleme des Logistikmanagements</i>. 2nd ed. Hamburg; 2015:109-136.'
  apa: Betz, S. (2015). Bedarfsorientiertes Kapazitätsmanagement in Supply Chains.
    In S. Betz (Ed.), <i>Ausgewählte Probleme des Logistikmanagements</i> (2nd ed.,
    pp. 109–136). Hamburg.
  bibtex: '@inbook{Betz_2015, place={Hamburg}, edition={2}, title={Bedarfsorientiertes
    Kapazitätsmanagement in Supply Chains}, booktitle={Ausgewählte Probleme des Logistikmanagements},
    author={Betz, Stefan}, editor={Betz, StefanEditor}, year={2015}, pages={109–136}
    }'
  chicago: Betz, Stefan. “Bedarfsorientiertes Kapazitätsmanagement in Supply Chains.”
    In <i>Ausgewählte Probleme des Logistikmanagements</i>, edited by Stefan Betz,
    2nd ed., 109–36. Hamburg, 2015.
  ieee: S. Betz, “Bedarfsorientiertes Kapazitätsmanagement in Supply Chains,” in <i>Ausgewählte
    Probleme des Logistikmanagements</i>, 2nd ed., S. Betz, Ed. Hamburg, 2015, pp.
    109–136.
  mla: Betz, Stefan. “Bedarfsorientiertes Kapazitätsmanagement in Supply Chains.”
    <i>Ausgewählte Probleme des Logistikmanagements</i>, edited by Stefan Betz, 2nd
    ed., 2015, pp. 109–36.
  short: 'S. Betz, in: S. Betz (Ed.), Ausgewählte Probleme des Logistikmanagements,
    2nd ed., Hamburg, 2015, pp. 109–136.'
date_created: 2018-05-03T12:37:36Z
date_updated: 2022-01-06T06:57:17Z
department:
- _id: '193'
edition: '2'
editor:
- first_name: Stefan
  full_name: Betz, Stefan
  last_name: Betz
language:
- iso: ger
page: 109-136
place: Hamburg
publication: Ausgewählte Probleme des Logistikmanagements
publication_status: published
status: public
title: Bedarfsorientiertes Kapazitätsmanagement in Supply Chains
type: book_chapter
user_id: '21811'
year: '2015'
...
---
_id: '2617'
author:
- first_name: Stefan
  full_name: Betz, Stefan
  id: '54'
  last_name: Betz
citation:
  ama: 'Betz S. Internationale Standortwahl als strategisches Logistikproblem. In:
    Betz S, ed. <i>Ausgewählte Probleme des Logistikmanagements</i>. 2nd ed. Hamburg;
    2015:211-236.'
  apa: Betz, S. (2015). Internationale Standortwahl als strategisches Logistikproblem.
    In S. Betz (Ed.), <i>Ausgewählte Probleme des Logistikmanagements</i> (2nd ed.,
    pp. 211–236). Hamburg.
  bibtex: '@inbook{Betz_2015, place={Hamburg}, edition={2}, title={Internationale
    Standortwahl als strategisches Logistikproblem}, booktitle={Ausgewählte Probleme
    des Logistikmanagements}, author={Betz, Stefan}, editor={Betz, StefanEditor},
    year={2015}, pages={211–236} }'
  chicago: Betz, Stefan. “Internationale Standortwahl als strategisches Logistikproblem.”
    In <i>Ausgewählte Probleme des Logistikmanagements</i>, edited by Stefan Betz,
    2nd ed., 211–36. Hamburg, 2015.
  ieee: S. Betz, “Internationale Standortwahl als strategisches Logistikproblem,”
    in <i>Ausgewählte Probleme des Logistikmanagements</i>, 2nd ed., S. Betz, Ed.
    Hamburg, 2015, pp. 211–236.
  mla: Betz, Stefan. “Internationale Standortwahl als strategisches Logistikproblem.”
    <i>Ausgewählte Probleme des Logistikmanagements</i>, edited by Stefan Betz, 2nd
    ed., 2015, pp. 211–36.
  short: 'S. Betz, in: S. Betz (Ed.), Ausgewählte Probleme des Logistikmanagements,
    2nd ed., Hamburg, 2015, pp. 211–236.'
date_created: 2018-05-03T12:38:55Z
date_updated: 2022-01-06T06:57:17Z
department:
- _id: '193'
edition: '2'
editor:
- first_name: Stefan
  full_name: Betz, Stefan
  last_name: Betz
language:
- iso: ger
page: 211-236
place: Hamburg
publication: Ausgewählte Probleme des Logistikmanagements
publication_status: published
status: public
title: Internationale Standortwahl als strategisches Logistikproblem
type: book_chapter
user_id: '21811'
year: '2015'
...
