--- _id: '46057' author: - first_name: Regina full_name: Ortmann, Regina last_name: Ortmann citation: ama: Ortmann R. Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups? Die Betriebswirtschaft. 2015;75(3):161-177. apa: Ortmann, R. (2015). Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups? Die Betriebswirtschaft, 75(3), 161–177. bibtex: '@article{Ortmann_2015, title={Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?}, volume={75}, number={3}, journal={Die Betriebswirtschaft}, author={Ortmann, Regina}, year={2015}, pages={161–177} }' chicago: 'Ortmann, Regina. “Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?” Die Betriebswirtschaft 75, no. 3 (2015): 161–77.' ieee: R. Ortmann, “Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?,” Die Betriebswirtschaft, vol. 75, no. 3, pp. 161–177, 2015. mla: Ortmann, Regina. “Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?” Die Betriebswirtschaft, vol. 75, no. 3, 2015, pp. 161–77. short: R. Ortmann, Die Betriebswirtschaft 75 (2015) 161–177. date_created: 2023-07-13T13:37:26Z date_updated: 2023-07-13T13:37:30Z department: - _id: '187' intvolume: ' 75' issue: '3' language: - iso: eng page: 161-177 publication: Die Betriebswirtschaft quality_controlled: '1' status: public title: Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups? type: journal_article user_id: '68544' volume: 75 year: '2015' ... --- _id: '46058' author: - first_name: Markus full_name: Diller, Markus last_name: Diller - first_name: Markus full_name: Grottke, Markus last_name: Grottke - first_name: Johannes full_name: Lorenz, Johannes last_name: Lorenz citation: ama: 'Diller M, Grottke M, Lorenz J. Investitionsneutrale Besteuerung des ökonomischen Gewinns: ein Abriss jüngerer Forschungsbeiträge. Wirtschaftswissenschaftliches Studium (WiSt). 2015;44(11):606-641.' apa: 'Diller, M., Grottke, M., & Lorenz, J. (2015). Investitionsneutrale Besteuerung des ökonomischen Gewinns: ein Abriss jüngerer Forschungsbeiträge. Wirtschaftswissenschaftliches Studium (WiSt), 44(11), 606–641.' bibtex: '@article{Diller_Grottke_Lorenz_2015, title={Investitionsneutrale Besteuerung des ökonomischen Gewinns: ein Abriss jüngerer Forschungsbeiträge}, volume={44}, number={11}, journal={Wirtschaftswissenschaftliches Studium (WiSt)}, author={Diller, Markus and Grottke, Markus and Lorenz, Johannes}, year={2015}, pages={606–641} }' chicago: 'Diller, Markus, Markus Grottke, and Johannes Lorenz. “Investitionsneutrale Besteuerung des ökonomischen Gewinns: ein Abriss jüngerer Forschungsbeiträge.” Wirtschaftswissenschaftliches Studium (WiSt) 44, no. 11 (2015): 606–41.' ieee: 'M. Diller, M. Grottke, and J. Lorenz, “Investitionsneutrale Besteuerung des ökonomischen Gewinns: ein Abriss jüngerer Forschungsbeiträge,” Wirtschaftswissenschaftliches Studium (WiSt), vol. 44, no. 11, pp. 606–641, 2015.' mla: 'Diller, Markus, et al. “Investitionsneutrale Besteuerung des ökonomischen Gewinns: ein Abriss jüngerer Forschungsbeiträge.” Wirtschaftswissenschaftliches Studium (WiSt), vol. 44, no. 11, 2015, pp. 606–41.' short: M. Diller, M. Grottke, J. Lorenz, Wirtschaftswissenschaftliches Studium (WiSt) 44 (2015) 606–641. date_created: 2023-07-13T13:39:32Z date_updated: 2023-07-13T13:54:56Z department: - _id: '187' intvolume: ' 44' issue: '11' language: - iso: ger page: 606-641 publication: Wirtschaftswissenschaftliches Studium (WiSt) status: public title: 'Investitionsneutrale Besteuerung des ökonomischen Gewinns: ein Abriss jüngerer Forschungsbeiträge' type: journal_article user_id: '68544' volume: 44 year: '2015' ... --- _id: '46056' author: - first_name: Markus full_name: Diller, Markus last_name: Diller - first_name: Johannes full_name: Lorenz, Johannes last_name: Lorenz citation: ama: Diller M, Lorenz J. Tax Aggressiveness of Taxpayers with Heterogenous Income and Uncertainty about Taxable Income. FinanzArchiv / Public Finance Analysis. 2015;71(4):506-530. apa: Diller, M., & Lorenz, J. (2015). Tax Aggressiveness of Taxpayers with Heterogenous Income and Uncertainty about Taxable Income. FinanzArchiv / Public Finance Analysis, 71(4), 506–530. bibtex: '@article{Diller_Lorenz_2015, title={Tax Aggressiveness of Taxpayers with Heterogenous Income and Uncertainty about Taxable Income}, volume={71}, number={4}, journal={FinanzArchiv / Public Finance Analysis}, author={Diller, Markus and Lorenz, Johannes}, year={2015}, pages={506–530} }' chicago: 'Diller, Markus, and Johannes Lorenz. “Tax Aggressiveness of Taxpayers with Heterogenous Income and Uncertainty about Taxable Income.” FinanzArchiv / Public Finance Analysis 71, no. 4 (2015): 506–30.' ieee: M. Diller and J. Lorenz, “Tax Aggressiveness of Taxpayers with Heterogenous Income and Uncertainty about Taxable Income,” FinanzArchiv / Public Finance Analysis, vol. 71, no. 4, pp. 506–530, 2015. mla: Diller, Markus, and Johannes Lorenz. “Tax Aggressiveness of Taxpayers with Heterogenous Income and Uncertainty about Taxable Income.” FinanzArchiv / Public Finance Analysis, vol. 71, no. 4, 2015, pp. 506–30. short: M. Diller, J. Lorenz, FinanzArchiv / Public Finance Analysis 71 (2015) 506–530. date_created: 2023-07-13T13:31:51Z date_updated: 2023-07-13T13:31:56Z department: - _id: '187' intvolume: ' 71' issue: '4' language: - iso: eng page: 506-530 publication: FinanzArchiv / Public Finance Analysis quality_controlled: '1' status: public title: Tax Aggressiveness of Taxpayers with Heterogenous Income and Uncertainty about Taxable Income type: journal_article user_id: '68544' volume: 71 year: '2015' ... --- _id: '50379' author: - first_name: Malte full_name: Ortgiese, Malte last_name: Ortgiese citation: ama: 'Ortgiese M. Klassenspezifische und zeitraumbezogene Logistikmengenprognose. In: Betz S, ed. Ausgewählte Probleme des Logistikmanagements. Vol 52. 2nd ed. Logistik-Management in Forschung und Praxis. Dr. Kovac; 2015:91-108.' apa: Ortgiese, M. (2015). Klassenspezifische und zeitraumbezogene Logistikmengenprognose. In S. Betz (Ed.), Ausgewählte Probleme des Logistikmanagements (2nd ed., Vol. 52, pp. 91–108). Dr. Kovac. bibtex: '@inbook{Ortgiese_2015, place={Hamburg}, edition={2}, series={Logistik-Management in Forschung und Praxis}, title={Klassenspezifische und zeitraumbezogene Logistikmengenprognose}, volume={52}, booktitle={Ausgewählte Probleme des Logistikmanagements}, publisher={Dr. Kovac}, author={Ortgiese, Malte}, editor={Betz, Stefan}, year={2015}, pages={91–108}, collection={Logistik-Management in Forschung und Praxis} }' chicago: 'Ortgiese, Malte. “Klassenspezifische und zeitraumbezogene Logistikmengenprognose.” In Ausgewählte Probleme des Logistikmanagements, edited by Stefan Betz, 2nd ed., 52:91–108. Logistik-Management in Forschung und Praxis. Hamburg: Dr. Kovac, 2015.' ieee: 'M. Ortgiese, “Klassenspezifische und zeitraumbezogene Logistikmengenprognose,” in Ausgewählte Probleme des Logistikmanagements, 2nd ed., vol. 52, S. Betz, Ed. Hamburg: Dr. Kovac, 2015, pp. 91–108.' mla: Ortgiese, Malte. “Klassenspezifische und zeitraumbezogene Logistikmengenprognose.” Ausgewählte Probleme des Logistikmanagements, edited by Stefan Betz, 2nd ed., vol. 52, Dr. Kovac, 2015, pp. 91–108. short: 'M. Ortgiese, in: S. Betz (Ed.), Ausgewählte Probleme des Logistikmanagements, 2nd ed., Dr. Kovac, Hamburg, 2015, pp. 91–108.' date_created: 2024-01-09T10:59:22Z date_updated: 2026-02-23T14:56:29Z department: - _id: '193' edition: '2' editor: - first_name: Stefan full_name: Betz, Stefan last_name: Betz intvolume: ' 52' language: - iso: ger page: 91-108 place: Hamburg publication: Ausgewählte Probleme des Logistikmanagements publication_identifier: eisbn: - 978-3-339-07958-9 isbn: - 978-3-8300-7958-3 publication_status: published publisher: Dr. Kovac series_title: Logistik-Management in Forschung und Praxis status: public title: Klassenspezifische und zeitraumbezogene Logistikmengenprognose type: book_chapter user_id: '14972' volume: 52 year: '2015' ... --- _id: '4873' abstract: - lang: eng text: 'Banks face a ''behavioralization'' of their balance sheets since deposit funding increasingly consists of non-maturing deposits with uncertain cash flows exposing banks to asset liability (ALM) risk. Thus, this study examines the behavior of banks’ retail customers regarding non-maturing deposits. Our unique sample comprises the contract and cash flow data for 2.2 million individual contracts from 1991 to 2010. We find that contractual rewards, i.e., qualified interest payments, and government subsidies, effectively stabilize saving behavior and thus bank funding. The probability of an early deposit withdrawal decreases by approximately 40%, and cash flow volatility drops by about 25%. Our findings provide important insights for banks using pricing incentives to steer desired saving patterns for their non-maturing deposit portfolios. Finally, these results are informative regarding the bank liquidity regulations (Basel III) concerning the stability of deposits and the minimum requirements for risk management (European Commission DIRECTIVE 2006/48/EC). ' article_type: original author: - first_name: Tobias full_name: Schlueter, Tobias last_name: Schlueter - first_name: Sönke full_name: Sievers, Sönke id: '46447' last_name: Sievers - first_name: Thomas full_name: Hartmann-Wendels, Thomas last_name: Hartmann-Wendels citation: ama: Schlueter T, Sievers S, Hartmann-Wendels T. Bank funding stability, pricing strategies and the guidance of depositors. Journal of Banking & Finance (VHB-JOURQUAL 4 Ranking A). 2015;51:43-61. doi:10.2139/ssrn.2001449 apa: Schlueter, T., Sievers, S., & Hartmann-Wendels, T. (2015). Bank funding stability, pricing strategies and the guidance of depositors. Journal of Banking & Finance (VHB-JOURQUAL 4 Ranking A), 51, 43–61. https://doi.org/10.2139/ssrn.2001449 bibtex: '@article{Schlueter_Sievers_Hartmann-Wendels_2015, title={Bank funding stability, pricing strategies and the guidance of depositors}, volume={51}, DOI={10.2139/ssrn.2001449}, journal={Journal of Banking & Finance (VHB-JOURQUAL 4 Ranking A)}, author={Schlueter, Tobias and Sievers, Sönke and Hartmann-Wendels, Thomas}, year={2015}, pages={43–61} }' chicago: 'Schlueter, Tobias, Sönke Sievers, and Thomas Hartmann-Wendels. “Bank Funding Stability, Pricing Strategies and the Guidance of Depositors.” Journal of Banking & Finance (VHB-JOURQUAL 4 Ranking A) 51 (2015): 43–61. https://doi.org/10.2139/ssrn.2001449.' ieee: 'T. Schlueter, S. Sievers, and T. Hartmann-Wendels, “Bank funding stability, pricing strategies and the guidance of depositors,” Journal of Banking & Finance (VHB-JOURQUAL 4 Ranking A), vol. 51, pp. 43–61, 2015, doi: 10.2139/ssrn.2001449.' mla: Schlueter, Tobias, et al. “Bank Funding Stability, Pricing Strategies and the Guidance of Depositors.” Journal of Banking & Finance (VHB-JOURQUAL 4 Ranking A), vol. 51, 2015, pp. 43–61, doi:10.2139/ssrn.2001449. short: T. Schlueter, S. Sievers, T. Hartmann-Wendels, Journal of Banking & Finance (VHB-JOURQUAL 4 Ranking A) 51 (2015) 43–61. date_created: 2018-10-26T07:08:32Z date_updated: 2026-04-09T08:14:22Z department: - _id: '275' doi: 10.2139/ssrn.2001449 intvolume: ' 51' jel: - G01 - G21 - G28 keyword: - retail saving behavior - non-maturing deposits - deposit funding - contractual rewards - interest rate bonus - saving persistence - cash flow volatility language: - iso: eng main_file_link: - url: https://www.sciencedirect.com/science/article/pii/S0378426614003380 page: 43-61 publication: Journal of Banking & Finance (VHB-JOURQUAL 4 Ranking A) publication_status: published quality_controlled: '1' status: public title: Bank funding stability, pricing strategies and the guidance of depositors type: journal_article user_id: '115848' volume: 51 year: '2015' ... --- _id: '4756' author: - first_name: Benjamin full_name: Oßwald, Benjamin last_name: Oßwald - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' citation: ama: Oßwald B, Sureth-Sloane C. Entscheidungskalküle US-amerikanischer Unternehmen bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate? Steuer und Wirtschaft International. 2015;25(10):478-486. apa: Oßwald, B., & Sureth-Sloane, C. (2015). Entscheidungskalküle US-amerikanischer Unternehmen bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate? Steuer Und Wirtschaft International, 25(10), 478–486. bibtex: '@article{Oßwald_Sureth-Sloane_2015, title={Entscheidungskalküle US-amerikanischer Unternehmen bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate?}, volume={25}, number={10}, journal={Steuer und Wirtschaft International}, author={Oßwald, Benjamin and Sureth-Sloane, Caren}, year={2015}, pages={478–486} }' chicago: 'Oßwald, Benjamin, and Caren Sureth-Sloane. “Entscheidungskalküle US-Amerikanischer Unternehmen Bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate?” Steuer Und Wirtschaft International 25, no. 10 (2015): 478–86.' ieee: B. Oßwald and C. Sureth-Sloane, “Entscheidungskalküle US-amerikanischer Unternehmen bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate?,” Steuer und Wirtschaft International, vol. 25, no. 10, pp. 478–486, 2015. mla: Oßwald, Benjamin, and Caren Sureth-Sloane. “Entscheidungskalküle US-Amerikanischer Unternehmen Bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate?” Steuer Und Wirtschaft International, vol. 25, no. 10, 2015, pp. 478–86. short: B. Oßwald, C. Sureth-Sloane, Steuer Und Wirtschaft International 25 (2015) 478–486. date_created: 2018-10-15T12:52:37Z date_updated: 2026-04-09T09:16:07Z department: - _id: '187' - _id: '635' intvolume: ' 25' issue: '10' language: - iso: eng page: 478-486 publication: Steuer und Wirtschaft International quality_controlled: '1' status: public title: Entscheidungskalküle US-amerikanischer Unternehmen bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate? type: journal_article user_id: '96670' volume: 25 year: '2015' ... --- _id: '4035' abstract: - lang: eng text: We examine whether the mandated introduction of International Financial Reporting Standards (IFRS) is associated with the propensity to access the public rather than private debt market and the cost of debt. We use a global sample of public bonds and private loans and find that mandatory IFRS adopters are more likely, post-IFRS, to issue bonds than to borrow privately. We also find that mandatory IFRS adopters pay lower bond yield spreads, but not lower loan spreads, after the mandate. These findings are consistent with debt providers responding positively to financial reporting of higher quality and comparability, but only when there is a greater reliance on publicly available financial statements than private communication. Lastly, we document that the observed debt market benefits are concentrated in countries with larger differences between domestic GAAP and IFRS and are present even for EU countries that did not experience concurrent financial reporting enforcement or other institutional reforms. Overall, our study documents positive economic consequences around the mandated IFRS adoption for corporate debt financing and, in particular, for bond financing. author: - first_name: Annita full_name: Florou, Annita last_name: Florou - first_name: Urska full_name: Kosi, Urska id: '54068' last_name: Kosi orcid: 0009-0009-2545-5929 citation: ama: Florou A, Kosi U. Does mandatory IFRS adoption facilitate debt financing? Review of Accounting Studies. 2015;20(4):1407-1456. doi:10.1007/s11142-015-9325-z apa: Florou, A., & Kosi, U. (2015). Does mandatory IFRS adoption facilitate debt financing? Review of Accounting Studies, 20(4), 1407–1456. https://doi.org/10.1007/s11142-015-9325-z bibtex: '@article{Florou_Kosi_2015, title={Does mandatory IFRS adoption facilitate debt financing?}, volume={20}, DOI={10.1007/s11142-015-9325-z}, number={4}, journal={Review of Accounting Studies}, author={Florou, Annita and Kosi, Urska}, year={2015}, pages={1407–1456} }' chicago: 'Florou, Annita, and Urska Kosi. “Does Mandatory IFRS Adoption Facilitate Debt Financing?” Review of Accounting Studies 20, no. 4 (2015): 1407–56. https://doi.org/10.1007/s11142-015-9325-z.' ieee: 'A. Florou and U. Kosi, “Does mandatory IFRS adoption facilitate debt financing?,” Review of Accounting Studies, vol. 20, no. 4, pp. 1407–1456, 2015, doi: 10.1007/s11142-015-9325-z.' mla: Florou, Annita, and Urska Kosi. “Does Mandatory IFRS Adoption Facilitate Debt Financing?” Review of Accounting Studies, vol. 20, no. 4, 2015, pp. 1407–56, doi:10.1007/s11142-015-9325-z. short: A. Florou, U. Kosi, Review of Accounting Studies 20 (2015) 1407–1456. date_created: 2018-08-22T07:47:41Z date_updated: 2026-06-15T09:39:29Z department: - _id: '551' - _id: '635' - _id: '186' doi: 10.1007/s11142-015-9325-z extern: '1' intvolume: ' 20' issue: '4' jel: - G15 - K22 - M41 - M48 keyword: - Accounting regulation - IFRS - Accounting quality - Public and private debt markets - Cost of debt language: - iso: eng page: 1407-1456 publication: Review of Accounting Studies publication_identifier: eissn: - 1573-7136 publication_status: published status: public title: Does mandatory IFRS adoption facilitate debt financing? type: journal_article user_id: '54068' volume: 20 year: '2015' ... --- _id: '2614' author: - first_name: Stefan full_name: Betz, Stefan id: '54' last_name: Betz citation: ama: 'Betz S. Outsourcing von Lagerdienstleistungen als operatives Entscheidungsproblem. In: Mieke C, ed. Logistikorientiertes Produktionsmanagement. Brandenburg; 2014:117-144.' apa: Betz, S. (2014). Outsourcing von Lagerdienstleistungen als operatives Entscheidungsproblem. In C. Mieke (Ed.), Logistikorientiertes Produktionsmanagement (pp. 117–144). Brandenburg. bibtex: '@inbook{Betz_2014, place={Brandenburg}, title={Outsourcing von Lagerdienstleistungen als operatives Entscheidungsproblem}, booktitle={Logistikorientiertes Produktionsmanagement}, author={Betz, Stefan}, editor={Mieke, ChristianEditor}, year={2014}, pages={117–144} }' chicago: Betz, Stefan. “Outsourcing von Lagerdienstleistungen als operatives Entscheidungsproblem.” In Logistikorientiertes Produktionsmanagement, edited by Christian Mieke, 117–44. Brandenburg, 2014. ieee: S. Betz, “Outsourcing von Lagerdienstleistungen als operatives Entscheidungsproblem,” in Logistikorientiertes Produktionsmanagement, C. Mieke, Ed. Brandenburg, 2014, pp. 117–144. mla: Betz, Stefan. “Outsourcing von Lagerdienstleistungen als operatives Entscheidungsproblem.” Logistikorientiertes Produktionsmanagement, edited by Christian Mieke, 2014, pp. 117–44. short: 'S. Betz, in: C. Mieke (Ed.), Logistikorientiertes Produktionsmanagement, Brandenburg, 2014, pp. 117–144.' date_created: 2018-05-03T12:33:15Z date_updated: 2022-01-06T06:57:16Z department: - _id: '193' editor: - first_name: Christian full_name: Mieke, Christian last_name: Mieke language: - iso: ger page: 117-144 place: Brandenburg publication: Logistikorientiertes Produktionsmanagement publication_status: published status: public title: Outsourcing von Lagerdienstleistungen als operatives Entscheidungsproblem type: book_chapter user_id: '21811' year: '2014' ... --- _id: '3389' abstract: - lang: ger text: "Dieses Lehr- und Arbeitsbuch präsentiert Ihnen die wichtigsten Grundlagen der Unternehmensfinanzierung auf dem neuesten fachlichen Stand. Der perfekte Einstieg in ein zentrales finanzwirtschaftliches Fach- und Praxisgebiet – mit vielen Beispielen und Übungen.\r\n" author: - first_name: Horst full_name: Gräfer, Horst last_name: Gräfer - first_name: Bettina full_name: Schiller, Bettina id: '457' last_name: Schiller - first_name: Sabrina full_name: Rösner, Sabrina last_name: Rösner citation: ama: 'Gräfer H, Schiller B, Rösner S. Finanzierung - Grundlagen, Institutionen, Instrumente und Kapitalmarkttheorie. Vol 8. 8th ed. Berlin: Erich Schmidt Verlag; 2014.' apa: 'Gräfer, H., Schiller, B., & Rösner, S. (2014). Finanzierung - Grundlagen, Institutionen, Instrumente und Kapitalmarkttheorie (8th ed., Vol. 8). Berlin: Erich Schmidt Verlag.' bibtex: '@book{Gräfer_Schiller_Rösner_2014, place={Berlin}, edition={8}, title={Finanzierung - Grundlagen, Institutionen, Instrumente und Kapitalmarkttheorie}, volume={8}, publisher={Erich Schmidt Verlag}, author={Gräfer, Horst and Schiller, Bettina and Rösner, Sabrina}, year={2014} }' chicago: 'Gräfer, Horst, Bettina Schiller, and Sabrina Rösner. Finanzierung - Grundlagen, Institutionen, Instrumente und Kapitalmarkttheorie. 8th ed. Vol. 8. Berlin: Erich Schmidt Verlag, 2014.' ieee: 'H. Gräfer, B. Schiller, and S. Rösner, Finanzierung - Grundlagen, Institutionen, Instrumente und Kapitalmarkttheorie, 8th ed., vol. 8. Berlin: Erich Schmidt Verlag, 2014.' mla: Gräfer, Horst, et al. Finanzierung - Grundlagen, Institutionen, Instrumente und Kapitalmarkttheorie. 8th ed., vol. 8, Erich Schmidt Verlag, 2014. short: H. Gräfer, B. Schiller, S. Rösner, Finanzierung - Grundlagen, Institutionen, Instrumente und Kapitalmarkttheorie, 8th ed., Erich Schmidt Verlag, Berlin, 2014. date_created: 2018-06-28T06:56:41Z date_updated: 2022-01-06T06:59:13Z department: - _id: '191' edition: '8' intvolume: ' 8' keyword: - Management - Wirtschaft language: - iso: ger page: '405' place: Berlin publication_identifier: isbn: - 978-3-503-15666-5 publication_status: published publisher: Erich Schmidt Verlag status: public title: Finanzierung - Grundlagen, Institutionen, Instrumente und Kapitalmarkttheorie type: book user_id: '21810' volume: 8 year: '2014' ... --- _id: '3699' abstract: - lang: eng text: When taxes on capital or wealth are levied, in most countries companies have to be assessed in terms of their market value (MV). Estimating the MV of private companies for tax purposes is a challenging task for tax authorities as MVs are not available. In this study, I empirically analyse to what extent an accounting-based tax valuation method for private companies, a simplified residual income model, succeeds in matching the MV. I refer to the mandatory Standardised Combination Model that is a special case of methods commonly used in several countries. In the absence of market prices for private companies, I use a sample of small German public companies as a proxy. I validate this approach using a sensitivity analysis that involves matching the sample of public companies with that of private companies. The results imply that the mandatory Standardised Combination Model leads to a severe unequal treatment not only between public and private companies but also among private companies across and within industries. Furthermore, I simulate the effects of variation in the key parameters and highlight their impact on the approximation quality of the Standardised Combination Method. The findings are relevant to tax reform discussions as well as to tax policy-makers and practitioners in many countries. article_type: original author: - first_name: Jens full_name: Müller, Jens id: '1245' last_name: Müller citation: ama: Müller J. The challenge of assessing the market value of private companies using a standardised combination method for tax purposes--Lessons to be learnt from past experience. European Accounting Review. 2014;(1):117--141. apa: Müller, J. (2014). The challenge of assessing the market value of private companies using a standardised combination method for tax purposes--Lessons to be learnt from past experience. European Accounting Review, (1), 117--141. bibtex: '@article{Müller_2014, title={The challenge of assessing the market value of private companies using a standardised combination method for tax purposes--Lessons to be learnt from past experience}, number={1}, journal={European Accounting Review}, author={Müller, Jens}, year={2014}, pages={117--141} }' chicago: 'Müller, Jens. “The Challenge of Assessing the Market Value of Private Companies Using a Standardised Combination Method for Tax Purposes--Lessons to Be Learnt from Past Experience.” European Accounting Review, no. 1 (2014): 117--141.' ieee: J. Müller, “The challenge of assessing the market value of private companies using a standardised combination method for tax purposes--Lessons to be learnt from past experience,” European Accounting Review, no. 1, pp. 117--141, 2014. mla: Müller, Jens. “The Challenge of Assessing the Market Value of Private Companies Using a Standardised Combination Method for Tax Purposes--Lessons to Be Learnt from Past Experience.” European Accounting Review, no. 1, 2014, pp. 117--141. short: J. Müller, European Accounting Review (2014) 117--141. date_created: 2018-07-25T07:53:11Z date_updated: 2022-01-06T06:59:30Z department: - _id: '189' issue: '1' jel: - H2 - M41 keyword: - Challenge of Assessing - Tax Purposes language: - iso: eng page: 117--141 publication: European Accounting Review status: public title: The challenge of assessing the market value of private companies using a standardised combination method for tax purposes--Lessons to be learnt from past experience type: journal_article user_id: '48187' year: '2014' ... --- _id: '4750' 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? Vol 165.; 2014. apa: Ortmann, R., & Sureth-Sloane, C. (2014). Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups? (Vol. 165). bibtex: '@book{Ortmann_Sureth-Sloane_2014, series={arqus, Quantitative Research in Taxation}, title={Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?}, volume={165}, author={Ortmann, Regina and Sureth-Sloane, Caren}, year={2014}, collection={arqus, Quantitative Research in Taxation} }' chicago: Ortmann, Regina, and Caren Sureth-Sloane. Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups? Vol. 165. Arqus, Quantitative Research in Taxation, 2014. ieee: R. Ortmann and C. Sureth-Sloane, Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?, vol. 165. 2014. mla: Ortmann, Regina, and Caren Sureth-Sloane. Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups? Vol. 165, 2014. short: R. Ortmann, C. Sureth-Sloane, Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?, 2014. date_created: 2018-10-15T11:07:03Z date_updated: 2022-01-06T07:01:21Z department: - _id: '590' - _id: '187' - _id: '635' intvolume: ' 165' language: - iso: eng series_title: arqus, Quantitative Research in Taxation status: public title: Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups? type: working_paper user_id: '61801' volume: 165 year: '2014' ... --- _id: '4760' author: - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane citation: ama: Sureth-Sloane C. Der Wandel wird zur Daueraufgabe. Frankfurter Allgemeine Zeitung. 2014. apa: Sureth-Sloane, C. (2014). Der Wandel wird zur Daueraufgabe. Frankfurter Allgemeine Zeitung. bibtex: '@article{Sureth-Sloane_2014, title={Der Wandel wird zur Daueraufgabe}, volume={202}, journal={Frankfurter Allgemeine Zeitung}, author={Sureth-Sloane, Caren}, year={2014} }' chicago: Sureth-Sloane, Caren. “Der Wandel wird zur Daueraufgabe.” Frankfurter Allgemeine Zeitung, 2014. ieee: C. Sureth-Sloane, “Der Wandel wird zur Daueraufgabe,” Frankfurter Allgemeine Zeitung, vol. 202, 2014. mla: Sureth-Sloane, Caren. “Der Wandel wird zur Daueraufgabe.” Frankfurter Allgemeine Zeitung, vol. 202, 2014. short: C. Sureth-Sloane, Frankfurter Allgemeine Zeitung 202 (2014). date_created: 2018-10-15T13:11:26Z date_updated: 2022-01-06T07:01:21Z department: - _id: '187' intvolume: ' 202' language: - iso: ger page: '16' publication: Frankfurter Allgemeine Zeitung publication_date: 2014-09-01 status: public title: Der Wandel wird zur Daueraufgabe type: newspaper_article user_id: '21222' volume: 202 year: '2014' ... --- _id: '5027' alternative_title: - Festschrift für Peter F. E. Sloane zum 60. Geburtstag author: - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane citation: ama: 'Sureth-Sloane C. Vermögensteuer als Beitrag der Wohlhabenden für mehr Gleichheit - eine wirtschaftswissenschaftliche Betrachtung eines Steuerreformvorschlags. In: Braukmann U, Kremer B, Kremer H-H, eds. Wirtschaftspädagogische Handlungsfelder. Detmold: Eusl Verlag; 2014.' apa: 'Sureth-Sloane, C. (2014). Vermögensteuer als Beitrag der Wohlhabenden für mehr Gleichheit - eine wirtschaftswissenschaftliche Betrachtung eines Steuerreformvorschlags. In U. Braukmann, B. Kremer, & H.-H. Kremer (Eds.), Wirtschaftspädagogische Handlungsfelder. Detmold: Eusl Verlag.' bibtex: '@inbook{Sureth-Sloane_2014, place={Detmold}, title={Vermögensteuer als Beitrag der Wohlhabenden für mehr Gleichheit - eine wirtschaftswissenschaftliche Betrachtung eines Steuerreformvorschlags}, booktitle={Wirtschaftspädagogische Handlungsfelder}, publisher={Eusl Verlag}, author={Sureth-Sloane, Caren}, editor={Braukmann, Ulrich and Kremer, Bernadette and Kremer, H.-HugoEditors}, year={2014} }' chicago: 'Sureth-Sloane, Caren. “Vermögensteuer als Beitrag der Wohlhabenden für mehr Gleichheit - eine wirtschaftswissenschaftliche Betrachtung eines Steuerreformvorschlags.” In Wirtschaftspädagogische Handlungsfelder, edited by Ulrich Braukmann, Bernadette Kremer, and H.-Hugo Kremer. Detmold: Eusl Verlag, 2014.' ieee: 'C. Sureth-Sloane, “Vermögensteuer als Beitrag der Wohlhabenden für mehr Gleichheit - eine wirtschaftswissenschaftliche Betrachtung eines Steuerreformvorschlags,” in Wirtschaftspädagogische Handlungsfelder, U. Braukmann, B. Kremer, and H.-H. Kremer, Eds. Detmold: Eusl Verlag, 2014.' mla: Sureth-Sloane, Caren. “Vermögensteuer als Beitrag der Wohlhabenden für mehr Gleichheit - eine wirtschaftswissenschaftliche Betrachtung eines Steuerreformvorschlags.” Wirtschaftspädagogische Handlungsfelder, edited by Ulrich Braukmann et al., Eusl Verlag, 2014. short: 'C. Sureth-Sloane, in: U. Braukmann, B. Kremer, H.-H. Kremer (Eds.), Wirtschaftspädagogische Handlungsfelder, Eusl Verlag, Detmold, 2014.' date_created: 2018-10-30T13:32:04Z date_updated: 2022-01-06T07:01:35Z department: - _id: '187' editor: - first_name: Ulrich full_name: Braukmann, Ulrich last_name: Braukmann - first_name: Bernadette full_name: Kremer, Bernadette last_name: Kremer - first_name: H.-Hugo full_name: Kremer, H.-Hugo last_name: Kremer language: - iso: ger place: Detmold publication: Wirtschaftspädagogische Handlungsfelder publisher: Eusl Verlag status: public title: Vermögensteuer als Beitrag der Wohlhabenden für mehr Gleichheit - eine wirtschaftswissenschaftliche Betrachtung eines Steuerreformvorschlags type: book_chapter user_id: '21222' year: '2014' ... --- _id: '5030' alternative_title: - Synopse zur Dissertation author: - first_name: Pia full_name: Kortebusch, Pia last_name: Kortebusch citation: ama: 'Kortebusch P. Zur Attraktivität von Advance Tax Rulings (ATRs) Und Advance Pricing Agreements (APAs) Für Investoren Und Steuerbehörden: The Attractiveness of Advance Tax Rulings (ATRs) and Advance Pricing Agreements(APAs) for Investors and Tax Authorities. Paderborn: Universität Paderborn; 2014.' apa: 'Kortebusch, P. (2014). Zur Attraktivität von Advance Tax Rulings (ATRs) und Advance Pricing Agreements (APAs) für Investoren und Steuerbehörden: The Attractiveness of Advance Tax Rulings (ATRs) and Advance Pricing Agreements(APAs) for Investors and Tax Authorities. Paderborn: Universität Paderborn.' bibtex: '@book{Kortebusch_2014, place={Paderborn}, title={Zur Attraktivität von Advance Tax Rulings (ATRs) und Advance Pricing Agreements (APAs) für Investoren und Steuerbehörden: The Attractiveness of Advance Tax Rulings (ATRs) and Advance Pricing Agreements(APAs) for Investors and Tax Authorities}, publisher={Universität Paderborn}, author={Kortebusch, Pia}, year={2014} }' chicago: 'Kortebusch, Pia. Zur Attraktivität von Advance Tax Rulings (ATRs) Und Advance Pricing Agreements (APAs) Für Investoren Und Steuerbehörden: The Attractiveness of Advance Tax Rulings (ATRs) and Advance Pricing Agreements(APAs) for Investors and Tax Authorities. Paderborn: Universität Paderborn, 2014.' ieee: 'P. Kortebusch, Zur Attraktivität von Advance Tax Rulings (ATRs) und Advance Pricing Agreements (APAs) für Investoren und Steuerbehörden: The Attractiveness of Advance Tax Rulings (ATRs) and Advance Pricing Agreements(APAs) for Investors and Tax Authorities. Paderborn: Universität Paderborn, 2014.' mla: 'Kortebusch, Pia. Zur Attraktivität von Advance Tax Rulings (ATRs) Und Advance Pricing Agreements (APAs) Für Investoren Und Steuerbehörden: The Attractiveness of Advance Tax Rulings (ATRs) and Advance Pricing Agreements(APAs) for Investors and Tax Authorities. Universität Paderborn, 2014.' short: 'P. Kortebusch, Zur Attraktivität von Advance Tax Rulings (ATRs) Und Advance Pricing Agreements (APAs) Für Investoren Und Steuerbehörden: The Attractiveness of Advance Tax Rulings (ATRs) and Advance Pricing Agreements(APAs) for Investors and Tax Authorities, Universität Paderborn, Paderborn, 2014.' date_created: 2018-10-30T13:33:33Z date_updated: 2022-01-06T07:01:35Z department: - _id: '187' language: - iso: eng place: Paderborn publisher: Universität Paderborn status: public supervisor: - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane title: 'Zur Attraktivität von Advance Tax Rulings (ATRs) und Advance Pricing Agreements (APAs) für Investoren und Steuerbehörden: The Attractiveness of Advance Tax Rulings (ATRs) and Advance Pricing Agreements(APAs) for Investors and Tax Authorities' type: dissertation user_id: '21222' year: '2014' ... --- _id: '5033' author: - first_name: Pia full_name: Kortebusch, Pia last_name: Kortebusch citation: ama: Kortebusch P. Should Multinational Companies Request an Advance Pricing Agreement (APA) - Or Shouldn’t They? Vol 173.; 2014. apa: Kortebusch, P. (2014). Should Multinational Companies Request an Advance Pricing Agreement (APA) - Or Shouldn’t They? (Vol. 173). bibtex: '@book{Kortebusch_2014, series={arqus, Quantitative Research in Taxation}, title={Should Multinational Companies Request an Advance Pricing Agreement (APA) - Or Shouldn’t They?}, volume={173}, author={Kortebusch, Pia}, year={2014}, collection={arqus, Quantitative Research in Taxation} }' chicago: Kortebusch, Pia. Should Multinational Companies Request an Advance Pricing Agreement (APA) - Or Shouldn’t They? Vol. 173. Arqus, Quantitative Research in Taxation, 2014. ieee: P. Kortebusch, Should Multinational Companies Request an Advance Pricing Agreement (APA) - Or Shouldn’t They?, vol. 173. 2014. mla: Kortebusch, Pia. Should Multinational Companies Request an Advance Pricing Agreement (APA) - Or Shouldn’t They? Vol. 173, 2014. short: P. Kortebusch, Should Multinational Companies Request an Advance Pricing Agreement (APA) - Or Shouldn’t They?, 2014. date_created: 2018-10-30T13:34:58Z date_updated: 2022-01-06T07:01:35Z department: - _id: '187' intvolume: ' 173' series_title: arqus, Quantitative Research in Taxation status: public title: Should Multinational Companies Request an Advance Pricing Agreement (APA) - Or Shouldn't They? type: working_paper user_id: '21222' volume: 173 year: '2014' ... --- _id: '5037' author: - first_name: Markus full_name: Diller, Markus last_name: Diller - first_name: Pia full_name: Kortebusch, Pia last_name: Kortebusch - first_name: Georg full_name: Schneider, Georg last_name: Schneider - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane citation: ama: Diller M, Kortebusch P, Schneider G, Sureth-Sloane C. Do Investors Request Advance Tax Rulings to Alleviate Tax Risk (and Do Tax Authorities Provide Them)? A Joint Taxpayers’ and Tax Authorities’ View on Investment Behavior. Vol 167.; 2014. apa: Diller, M., Kortebusch, P., Schneider, G., & Sureth-Sloane, C. (2014). Do Investors Request Advance Tax Rulings to Alleviate Tax Risk (and do tax authorities provide them)? A Joint Taxpayers’ and Tax Authorities’ View on Investment Behavior (Vol. 167). bibtex: '@book{Diller_Kortebusch_Schneider_Sureth-Sloane_2014, series={arqus, Quantitative Research in Taxation}, title={Do Investors Request Advance Tax Rulings to Alleviate Tax Risk (and do tax authorities provide them)? A Joint Taxpayers’ and Tax Authorities’ View on Investment Behavior}, volume={167}, author={Diller, Markus and Kortebusch, Pia and Schneider, Georg and Sureth-Sloane, Caren}, year={2014}, collection={arqus, Quantitative Research in Taxation} }' chicago: Diller, Markus, Pia Kortebusch, Georg Schneider, and Caren Sureth-Sloane. Do Investors Request Advance Tax Rulings to Alleviate Tax Risk (and Do Tax Authorities Provide Them)? A Joint Taxpayers’ and Tax Authorities’ View on Investment Behavior. Vol. 167. Arqus, Quantitative Research in Taxation, 2014. ieee: M. Diller, P. Kortebusch, G. Schneider, and C. Sureth-Sloane, Do Investors Request Advance Tax Rulings to Alleviate Tax Risk (and do tax authorities provide them)? A Joint Taxpayers’ and Tax Authorities’ View on Investment Behavior, vol. 167. 2014. mla: Diller, Markus, et al. Do Investors Request Advance Tax Rulings to Alleviate Tax Risk (and Do Tax Authorities Provide Them)? A Joint Taxpayers’ and Tax Authorities’ View on Investment Behavior. Vol. 167, 2014. short: M. Diller, P. Kortebusch, G. Schneider, C. Sureth-Sloane, Do Investors Request Advance Tax Rulings to Alleviate Tax Risk (and Do Tax Authorities Provide Them)? A Joint Taxpayers’ and Tax Authorities’ View on Investment Behavior, 2014. date_created: 2018-10-30T13:43:18Z date_updated: 2022-01-06T07:01:35Z department: - _id: '187' - _id: '635' intvolume: ' 167' language: - iso: eng series_title: arqus, Quantitative Research in Taxation status: public title: Do Investors Request Advance Tax Rulings to Alleviate Tax Risk (and do tax authorities provide them)? A Joint Taxpayers’ and Tax Authorities’ View on Investment Behavior type: working_paper user_id: '61801' volume: 167 year: '2014' ... --- _id: '5040' author: - first_name: Markus full_name: Diller, Markus last_name: Diller - first_name: Pia full_name: Kortebusch, Pia last_name: Kortebusch - first_name: Georg full_name: Schneider, Georg last_name: Schneider - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane citation: ama: Diller M, Kortebusch P, Schneider G, Sureth-Sloane C. Boon or Bane? Advance Tax Rulings As a Measure to Mitigate Tax Uncertainty and Foster Investment. Vol 187.; 2014. apa: Diller, M., Kortebusch, P., Schneider, G., & Sureth-Sloane, C. (2014). Boon or Bane? Advance Tax Rulings As a Measure to Mitigate Tax Uncertainty and Foster Investment (Vol. 187). bibtex: '@book{Diller_Kortebusch_Schneider_Sureth-Sloane_2014, series={arqus, Quantitative Research in Taxation}, title={Boon or Bane? Advance Tax Rulings As a Measure to Mitigate Tax Uncertainty and Foster Investment}, volume={187}, author={Diller, Markus and Kortebusch, Pia and Schneider, Georg and Sureth-Sloane, Caren}, year={2014}, collection={arqus, Quantitative Research in Taxation} }' chicago: Diller, Markus, Pia Kortebusch, Georg Schneider, and Caren Sureth-Sloane. Boon or Bane? Advance Tax Rulings As a Measure to Mitigate Tax Uncertainty and Foster Investment. Vol. 187. Arqus, Quantitative Research in Taxation, 2014. ieee: M. Diller, P. Kortebusch, G. Schneider, and C. Sureth-Sloane, Boon or Bane? Advance Tax Rulings As a Measure to Mitigate Tax Uncertainty and Foster Investment, vol. 187. 2014. mla: Diller, Markus, et al. Boon or Bane? Advance Tax Rulings As a Measure to Mitigate Tax Uncertainty and Foster Investment. Vol. 187, 2014. short: M. Diller, P. Kortebusch, G. Schneider, C. Sureth-Sloane, Boon or Bane? Advance Tax Rulings As a Measure to Mitigate Tax Uncertainty and Foster Investment, 2014. date_created: 2018-10-30T13:45:00Z date_updated: 2022-01-06T07:01:35Z department: - _id: '187' intvolume: ' 187' language: - iso: eng series_title: arqus, Quantitative Research in Taxation status: public title: Boon or Bane? Advance Tax Rulings As a Measure to Mitigate Tax Uncertainty and Foster Investment type: working_paper user_id: '21222' volume: 187 year: '2014' ... --- _id: '5333' abstract: - lang: eng text: 'When taxes on capital or wealth are levied, in most countries companies have to be assessed in terms of their market value (MV). Estimating the MV of private companies for tax purposes is a challenging task for tax authorities as MVs are not available. In this study, I empirically analyse to what extent an accounting-based tax valuation method for private companies, a simplified residual income model, succeeds in matching the MV. I refer to the mandatory Standardised Combination Model that is a special case of methods commonly used in several countries. In the absence of market prices for private companies, I use a sample of small German public companies as a proxy. I validate this approach using a sensitivity analysis that involves matching the sample of public companies with that of private companies. The results imply that the mandatory Standardised Combination Model leads to a severe unequal treatment not only between public and private companies but also among private companies across and within industries. Furthermore, I simulate the effects of variation in the key parameters and highlight their impact on the approximation quality of the Standardised Combination Method. The findings are relevant to tax reform discussions as well as to tax policy-makers and practitioners in many countries. ' author: - first_name: Jens full_name: Müller, Jens id: '1245' last_name: Müller citation: ama: Müller J. The Challenge of Assessing the Market Value of Private Companies Using a Standardized Combination Method for Tax Purposes – Lessons to Be Learned from Past Experience. Vol Volume 23, Number 1. Routledge, part of the Taylor & Francis Group; 2014:117-141(25). doi:10.1080/09638180.2012.746528 apa: Müller, J. (2014). The Challenge of Assessing the Market Value of Private Companies Using a Standardized Combination Method for Tax Purposes – Lessons to be Learned from Past Experience (Vol. Volume 23, Number 1, pp. 117-141(25)). Routledge, part of the Taylor & Francis Group. https://doi.org/10.1080/09638180.2012.746528 bibtex: '@book{Müller_2014, series={European Accounting Review}, title={The Challenge of Assessing the Market Value of Private Companies Using a Standardized Combination Method for Tax Purposes – Lessons to be Learned from Past Experience}, volume={Volume 23, Number 1}, DOI={10.1080/09638180.2012.746528}, publisher={Routledge, part of the Taylor & Francis Group}, author={Müller, Jens}, year={2014}, pages={117-141(25)}, collection={European Accounting Review} }' chicago: Müller, Jens. The Challenge of Assessing the Market Value of Private Companies Using a Standardized Combination Method for Tax Purposes – Lessons to Be Learned from Past Experience. Vol. Volume 23, Number 1. European Accounting Review. Routledge, part of the Taylor & Francis Group, 2014. https://doi.org/10.1080/09638180.2012.746528. ieee: J. Müller, The Challenge of Assessing the Market Value of Private Companies Using a Standardized Combination Method for Tax Purposes – Lessons to be Learned from Past Experience, vol. Volume 23, Number 1. Routledge, part of the Taylor & Francis Group, 2014, pp. 117-141(25). mla: Müller, Jens. The Challenge of Assessing the Market Value of Private Companies Using a Standardized Combination Method for Tax Purposes – Lessons to Be Learned from Past Experience. Vol. Volume 23, Number 1, Routledge, part of the Taylor & Francis Group, 2014, pp. 117-141(25), doi:10.1080/09638180.2012.746528. short: J. Müller, The Challenge of Assessing the Market Value of Private Companies Using a Standardized Combination Method for Tax Purposes – Lessons to Be Learned from Past Experience, Routledge, part of the Taylor & Francis Group, 2014. date_created: 2018-11-05T09:02:58Z date_updated: 2022-01-06T07:01:50Z department: - _id: '186' - _id: '189' doi: 10.1080/09638180.2012.746528 jel: - H2 - M41 language: - iso: eng page: 117-141(25) publisher: Routledge, part of the Taylor & Francis Group series_title: European Accounting Review status: public title: The Challenge of Assessing the Market Value of Private Companies Using a Standardized Combination Method for Tax Purposes – Lessons to be Learned from Past Experience type: working_paper user_id: '48187' volume: Volume 23, Number 1 year: '2014' ... --- _id: '23413' article_type: original author: - first_name: Jannis full_name: Bischof, Jannis last_name: Bischof - first_name: Michael full_name: Ebert, Michael id: '42419' last_name: Ebert citation: ama: Bischof J, Ebert M. IFRS 7 Disclosures and Risk Perception of Financial Instruments. Schmalenbach Business Review. 2014;66:276-308. doi:10.1007/bf03396908 apa: Bischof, J., & Ebert, M. (2014). IFRS 7 Disclosures and Risk Perception of Financial Instruments. Schmalenbach Business Review, 66, 276–308. https://doi.org/10.1007/bf03396908 bibtex: '@article{Bischof_Ebert_2014, title={IFRS 7 Disclosures and Risk Perception of Financial Instruments}, volume={66}, DOI={10.1007/bf03396908}, journal={Schmalenbach Business Review}, author={Bischof, Jannis and Ebert, Michael}, year={2014}, pages={276–308} }' chicago: 'Bischof, Jannis, and Michael Ebert. “IFRS 7 Disclosures and Risk Perception of Financial Instruments.” Schmalenbach Business Review 66 (2014): 276–308. https://doi.org/10.1007/bf03396908.' ieee: 'J. Bischof and M. Ebert, “IFRS 7 Disclosures and Risk Perception of Financial Instruments,” Schmalenbach Business Review, vol. 66, pp. 276–308, 2014, doi: 10.1007/bf03396908.' mla: Bischof, Jannis, and Michael Ebert. “IFRS 7 Disclosures and Risk Perception of Financial Instruments.” Schmalenbach Business Review, vol. 66, 2014, pp. 276–308, doi:10.1007/bf03396908. short: J. Bischof, M. Ebert, Schmalenbach Business Review 66 (2014) 276–308. date_created: 2021-08-16T10:12:27Z date_updated: 2023-01-12T09:02:52Z department: - _id: '190' - _id: '186' - _id: '635' doi: 10.1007/bf03396908 extern: '1' intvolume: ' 66' language: - iso: eng page: 276-308 publication: Schmalenbach Business Review publication_identifier: issn: - 1439-2917 - 2194-072X publication_status: published status: public title: IFRS 7 Disclosures and Risk Perception of Financial Instruments type: journal_article user_id: '42419' volume: 66 year: '2014' ... --- _id: '47906' abstract: - lang: eng text: Purpose– In this viewpoint, the authors aim to discuss sustainability issues in university education. Balancing what we call the “Accounting View” and the “Sustainability View”, the authors illuminate the status of value relevance of sustainability information and question the depth of business students' processing of this information.Design/methodology/approach– The discussion was triggered by an experimental study on sustainability disclosure which revealed interesting findings related to the participating students' prior sustainability and accounting coursework. The authors start the viewpoint from these findings and contrast them with existing views on sustainability and accounting (education).Findings– The amount of accounting coursework was positively related to the probability of including sustainability information in future stock value estimates, whereas this applied only marginally to sustainability coursework. However, students with more sophisticated sustainability knowledge seemed to scrutinize the given sustainability information more deeply, while students with “pure” accounting knowledge seemed more willing to simply accept the information.Practical implications– The authors argue for advancements in the curriculum for business students that foster critical thinking and might prevent students (and thus potential future managers) from using sustainability information superficially. The authors caution against regarding sustainability issues as an “add-on” to existing courses and curricula and call for a combination of integrating sustainability issues in (core) business courses and offering standalone courses on sustainability management or CSR.Originality/value– Triggered by findings from an experimental study, the authors contrast different opinions on sustainability education of business students and offer a new viewpoint on the (supposed) value relevance of sustainability information for future business leaders. alternative_title: - A viewpoint on the influence of sustainability and accounting education on future managers' processing of sustainability information author: - first_name: Rüdiger full_name: Hahn, Rüdiger last_name: Hahn - first_name: Daniel full_name: Reimsbach, Daniel id: '100169' last_name: Reimsbach citation: ama: Hahn R, Reimsbach D. Are we on track with sustainability literacy? Journal of Global Responsibility. 2014;5(1):55-67. doi:10.1108/jgr-12-2013-0016 apa: Hahn, R., & Reimsbach, D. (2014). Are we on track with sustainability literacy? Journal of Global Responsibility, 5(1), 55–67. https://doi.org/10.1108/jgr-12-2013-0016 bibtex: '@article{Hahn_Reimsbach_2014, title={Are we on track with sustainability literacy?}, volume={5}, DOI={10.1108/jgr-12-2013-0016}, number={1}, journal={Journal of Global Responsibility}, publisher={Emerald}, author={Hahn, Rüdiger and Reimsbach, Daniel}, year={2014}, pages={55–67} }' chicago: 'Hahn, Rüdiger, and Daniel Reimsbach. “Are We on Track with Sustainability Literacy?” Journal of Global Responsibility 5, no. 1 (2014): 55–67. https://doi.org/10.1108/jgr-12-2013-0016.' ieee: 'R. Hahn and D. Reimsbach, “Are we on track with sustainability literacy?,” Journal of Global Responsibility, vol. 5, no. 1, pp. 55–67, 2014, doi: 10.1108/jgr-12-2013-0016.' mla: Hahn, Rüdiger, and Daniel Reimsbach. “Are We on Track with Sustainability Literacy?” Journal of Global Responsibility, vol. 5, no. 1, Emerald, 2014, pp. 55–67, doi:10.1108/jgr-12-2013-0016. short: R. Hahn, D. Reimsbach, Journal of Global Responsibility 5 (2014) 55–67. date_created: 2023-10-10T09:16:50Z date_updated: 2023-10-30T11:36:37Z department: - _id: '186' - _id: '815' doi: 10.1108/jgr-12-2013-0016 intvolume: ' 5' issue: '1' keyword: - Business and International Management language: - iso: eng page: 55-67 publication: Journal of Global Responsibility publication_identifier: issn: - 2041-2568 publication_status: published publisher: Emerald status: public title: Are we on track with sustainability literacy? type: journal_article user_id: '21810' volume: 5 year: '2014' ...