---
_id: '47908'
abstract:
- lang: eng
text: AbstractIn this paper, we propose a binomial
approach to modeling sequential R&D investments. More specifically, we present
a compound real options approach, simplifying the existing valuation methodology.
Based upon the same set of assumptions as prior models, we show that the number
of computational steps for valuing any compound option can be reduced to a single
step. We demonstrate the applicability of our approach using the real-world example
of valuing a new drug application. Overall, our work provides a heuristic framework
for fostering the adoption of binomial compound option valuation techniques in
R&D management.
author:
- first_name: Bastian
full_name: Hauschild, Bastian
last_name: Hauschild
- first_name: Daniel
full_name: Reimsbach, Daniel
id: '100169'
last_name: Reimsbach
citation:
ama: 'Hauschild B, Reimsbach D. Modeling sequential R&D investments: a binomial
compound option approach. Business Research. 2014;8(1):39-59. doi:10.1007/s40685-014-0017-5'
apa: 'Hauschild, B., & Reimsbach, D. (2014). Modeling sequential R&D
investments: a binomial compound option approach. Business Research, 8(1),
39–59. https://doi.org/10.1007/s40685-014-0017-5'
bibtex: '@article{Hauschild_Reimsbach_2014, title={Modeling sequential R&D
investments: a binomial compound option approach}, volume={8}, DOI={10.1007/s40685-014-0017-5},
number={1}, journal={Business Research}, publisher={Springer Science and Business
Media LLC}, author={Hauschild, Bastian and Reimsbach, Daniel}, year={2014}, pages={39–59}
}'
chicago: 'Hauschild, Bastian, and Daniel Reimsbach. “Modeling Sequential R&D
Investments: A Binomial Compound Option Approach.” Business Research 8,
no. 1 (2014): 39–59. https://doi.org/10.1007/s40685-014-0017-5.'
ieee: 'B. Hauschild and D. Reimsbach, “Modeling sequential R&D investments:
a binomial compound option approach,” Business Research, vol. 8, no. 1,
pp. 39–59, 2014, doi: 10.1007/s40685-014-0017-5.'
mla: 'Hauschild, Bastian, and Daniel Reimsbach. “Modeling Sequential R&D
Investments: A Binomial Compound Option Approach.” Business Research, vol.
8, no. 1, Springer Science and Business Media LLC, 2014, pp. 39–59, doi:10.1007/s40685-014-0017-5.'
short: B. Hauschild, D. Reimsbach, Business Research 8 (2014) 39–59.
date_created: 2023-10-10T09:17:53Z
date_updated: 2023-10-30T11:36:54Z
department:
- _id: '186'
- _id: '815'
doi: 10.1007/s40685-014-0017-5
intvolume: ' 8'
issue: '1'
keyword:
- Business
- Management and Accounting (miscellaneous)
language:
- iso: eng
page: 39-59
publication: Business Research
publication_identifier:
issn:
- 2198-3402
- 2198-2627
publication_status: published
publisher: Springer Science and Business Media LLC
status: public
title: 'Modeling sequential R&D investments: a binomial compound option approach'
type: journal_article
user_id: '21810'
volume: 8
year: '2014'
...
---
_id: '50371'
author:
- first_name: Christoph
full_name: Puls, Christoph
last_name: Puls
citation:
ama: Puls C. Zielorientiertes Management von Logistikdienstleistungen in Netzwerken
kooperierender Unternehmen. Dr. Kovac; 2014.
apa: Puls, C. (2014). Zielorientiertes Management von Logistikdienstleistungen
in Netzwerken kooperierender Unternehmen. Dr. Kovac.
bibtex: '@book{Puls_2014, place={Hamburg}, title={Zielorientiertes Management von
Logistikdienstleistungen in Netzwerken kooperierender Unternehmen}, publisher={Dr.
Kovac}, author={Puls, Christoph}, year={2014} }'
chicago: 'Puls, Christoph. Zielorientiertes Management von Logistikdienstleistungen
in Netzwerken kooperierender Unternehmen. Hamburg: Dr. Kovac, 2014.'
ieee: 'C. Puls, Zielorientiertes Management von Logistikdienstleistungen in Netzwerken
kooperierender Unternehmen. Hamburg: Dr. Kovac, 2014.'
mla: Puls, Christoph. Zielorientiertes Management von Logistikdienstleistungen
in Netzwerken kooperierender Unternehmen. Dr. Kovac, 2014.
short: C. Puls, Zielorientiertes Management von Logistikdienstleistungen in Netzwerken
kooperierender Unternehmen, Dr. Kovac, Hamburg, 2014.
date_created: 2024-01-09T09:30:53Z
date_updated: 2024-01-10T09:16:20Z
department:
- _id: '193'
language:
- iso: ger
page: '247'
place: Hamburg
publication_identifier:
isbn:
- 978-3-8300-7989-7
publication_status: published
publisher: Dr. Kovac
status: public
supervisor:
- first_name: Stefan
full_name: Betz, Stefan
id: '54'
last_name: Betz
title: Zielorientiertes Management von Logistikdienstleistungen in Netzwerken kooperierender
Unternehmen
type: dissertation
user_id: '21811'
year: '2014'
...
---
_id: '50378'
author:
- first_name: Malte
full_name: Ortgiese, Malte
last_name: Ortgiese
citation:
ama: Ortgiese M. Integrierte Lagerstandort- und -kapazitätsplanung als Gegenstand
der strategischen Logistk. Dr. Kovac; 2014.
apa: Ortgiese, M. (2014). Integrierte Lagerstandort- und -kapazitätsplanung als
Gegenstand der strategischen Logistk. Dr. Kovac.
bibtex: '@book{Ortgiese_2014, place={Hamburg}, title={Integrierte Lagerstandort-
und -kapazitätsplanung als Gegenstand der strategischen Logistk}, publisher={Dr.
Kovac}, author={Ortgiese, Malte}, year={2014} }'
chicago: 'Ortgiese, Malte. Integrierte Lagerstandort- und -kapazitätsplanung
als Gegenstand der strategischen Logistk. Hamburg: Dr. Kovac, 2014.'
ieee: 'M. Ortgiese, Integrierte Lagerstandort- und -kapazitätsplanung als Gegenstand
der strategischen Logistk. Hamburg: Dr. Kovac, 2014.'
mla: Ortgiese, Malte. Integrierte Lagerstandort- und -kapazitätsplanung als Gegenstand
der strategischen Logistk. Dr. Kovac, 2014.
short: M. Ortgiese, Integrierte Lagerstandort- und -kapazitätsplanung als Gegenstand
der strategischen Logistk, Dr. Kovac, Hamburg, 2014.
date_created: 2024-01-09T10:57:18Z
date_updated: 2024-01-10T09:18:50Z
department:
- _id: '193'
language:
- iso: ger
page: '249'
place: Hamburg
publication_identifier:
isbn:
- 978-3-8300-8244-6
publication_status: published
publisher: Dr. Kovac
status: public
supervisor:
- first_name: Stefan
full_name: Betz, Stefan
id: '54'
last_name: Betz
title: Integrierte Lagerstandort- und -kapazitätsplanung als Gegenstand der strategischen
Logistk
type: dissertation
user_id: '21811'
year: '2014'
...
---
_id: '46059'
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, Synopse zur Dissertation.; 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, Synopse zur Dissertation.'
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, Synopse zur Dissertation},
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, Synopse zur Dissertation. 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, Synopse zur Dissertation. 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, Synopse zur Dissertation. 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, Synopse zur Dissertation, Paderborn, 2014.'
date_created: 2023-07-13T13:54:48Z
date_updated: 2024-02-06T10:22:17Z
department:
- _id: '187'
language:
- iso: ger
main_file_link:
- url: http://digital.ub.uni-paderborn.de/hs/content/titleinfo/1227762
place: Paderborn
status: public
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, Synopse
zur Dissertation'
type: dissertation
user_id: '74000'
year: '2014'
...
---
_id: '37107'
author:
- first_name: Annita
full_name: Florou, Annita
last_name: Florou
- first_name: Urska
full_name: Kosi, Urska
id: '54068'
last_name: Kosi
citation:
ama: 'Florou A, Kosi U. Does mandatory IFRS adoption facilitate debt financing?
. In: ; 2014.'
apa: Florou, A., & Kosi, U. (2014). Does mandatory IFRS adoption facilitate
debt financing? . DART Research Seminar, Graz, Austria.
bibtex: '@inproceedings{Florou_Kosi_2014, title={Does mandatory IFRS adoption facilitate
debt financing? }, author={Florou, Annita and Kosi, Urska}, year={2014} }'
chicago: Florou, Annita, and Urska Kosi. “Does Mandatory IFRS Adoption Facilitate
Debt Financing? ,” 2014.
ieee: A. Florou and U. Kosi, “Does mandatory IFRS adoption facilitate debt financing?
,” presented at the DART Research Seminar, Graz, Austria, 2014.
mla: Florou, Annita, and Urska Kosi. Does Mandatory IFRS Adoption Facilitate
Debt Financing? . 2014.
short: 'A. Florou, U. Kosi, in: 2014.'
conference:
location: Graz, Austria
name: DART Research Seminar
start_date: 2014-03-03
date_created: 2023-01-17T13:20:21Z
date_updated: 2023-01-17T13:36:58Z
department:
- _id: '635'
- _id: '186'
- _id: '551'
extern: '1'
language:
- iso: eng
status: public
title: 'Does mandatory IFRS adoption facilitate debt financing? '
type: conference
user_id: '88603'
year: '2014'
...
---
_id: '37090'
author:
- first_name: Jernej
full_name: Koren, Jernej
last_name: Koren
- first_name: Urska
full_name: Kosi, Urska
id: '54068'
last_name: Kosi
- first_name: Aljosa
full_name: Valentincic, Aljosa
last_name: Valentincic
citation:
ama: 'Koren J, Kosi U, Valentincic A. Cost of Debt for Private Firms Revisited:
Voluntary Audits as a Reflection of Risk.; 2014.'
apa: 'Koren, J., Kosi, U., & Valentincic, A. (2014). Cost of Debt for Private
Firms Revisited: Voluntary Audits as a Reflection of Risk.'
bibtex: '@book{Koren_Kosi_Valentincic_2014, title={Cost of Debt for Private Firms
Revisited: Voluntary Audits as a Reflection of Risk}, author={Koren, Jernej and
Kosi, Urska and Valentincic, Aljosa}, year={2014} }'
chicago: 'Koren, Jernej, Urska Kosi, and Aljosa Valentincic. Cost of Debt for
Private Firms Revisited: Voluntary Audits as a Reflection of Risk, 2014.'
ieee: 'J. Koren, U. Kosi, and A. Valentincic, Cost of Debt for Private Firms
Revisited: Voluntary Audits as a Reflection of Risk. 2014.'
mla: 'Koren, Jernej, et al. Cost of Debt for Private Firms Revisited: Voluntary
Audits as a Reflection of Risk. 2014.'
short: 'J. Koren, U. Kosi, A. Valentincic, Cost of Debt for Private Firms Revisited:
Voluntary Audits as a Reflection of Risk, 2014.'
date_created: 2023-01-17T12:52:18Z
date_updated: 2023-01-18T14:02:24Z
department:
- _id: '635'
- _id: '186'
- _id: '551'
extern: '1'
language:
- iso: eng
status: public
title: 'Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection
of Risk'
type: working_paper
user_id: '88603'
year: '2014'
...
---
_id: '4037'
abstract:
- lang: eng
text: This study examines the determinants of financial firms' lobbying behaviour
in the replacement process of International Financial Reporting Standard 4 (IFRS
4) Insurance Contracts. Based on comment letters in response to International
Accounting Standards Board's (IASB) Exposure Draft 2010/8, we investigate firms'
lobbying decisions and their long-term lobbying intensity. Using an international
sample of publicly listed financial firms, we show that insurance companies and
financially constrained IFRS firms are more likely to lobby the IASB. We also
examine the long-term lobbying activity in the IFRS 4 replacement process during
the years 2007–2010. We find that insurance companies and firms with dispersed
ownership lobby more. Our results are stronger for IFRS firms compared to US generally
accepted accounting principles users. Overall, we document intense lobbying by
financial firms and present results that are largely consistent with economic
consequences of anticipated accounting changes being the main driver of firms'
lobbying behaviour. These results are in line with prior findings for non-financial
firms.
author:
- first_name: Urska
full_name: Kosi, Urska
id: '54068'
last_name: Kosi
- first_name: Antonia
full_name: Reither, Antonia
last_name: Reither
citation:
ama: Kosi U, Reither A. Determinants of corporate participation in the IFRS 4 (insurance
contracts) replacement process. Accounting in Europe. 2014;11(1):89-112.
doi:10.1080/17449480.2014.897459
apa: Kosi, U., & Reither, A. (2014). Determinants of corporate participation
in the IFRS 4 (insurance contracts) replacement process. Accounting in Europe,
11(1), 89–112. https://doi.org/10.1080/17449480.2014.897459
bibtex: '@article{Kosi_Reither_2014, title={Determinants of corporate participation
in the IFRS 4 (insurance contracts) replacement process}, volume={11}, DOI={10.1080/17449480.2014.897459},
number={1}, journal={Accounting in Europe}, author={Kosi, Urska and Reither, Antonia},
year={2014}, pages={89–112} }'
chicago: 'Kosi, Urska, and Antonia Reither. “Determinants of Corporate Participation
in the IFRS 4 (Insurance Contracts) Replacement Process.” Accounting in Europe
11, no. 1 (2014): 89–112. https://doi.org/10.1080/17449480.2014.897459.'
ieee: 'U. Kosi and A. Reither, “Determinants of corporate participation in the IFRS
4 (insurance contracts) replacement process,” Accounting in Europe, vol.
11, no. 1, pp. 89–112, 2014, doi: 10.1080/17449480.2014.897459.'
mla: Kosi, Urska, and Antonia Reither. “Determinants of Corporate Participation
in the IFRS 4 (Insurance Contracts) Replacement Process.” Accounting in Europe,
vol. 11, no. 1, 2014, pp. 89–112, doi:10.1080/17449480.2014.897459.
short: U. Kosi, A. Reither, Accounting in Europe 11 (2014) 89–112.
date_created: 2018-08-22T07:55:49Z
date_updated: 2023-01-24T15:33:00Z
department:
- _id: '551'
- _id: '635'
- _id: '186'
doi: 10.1080/17449480.2014.897459
extern: '1'
intvolume: ' 11'
issue: '1'
jel:
- D72
- M41
- M48
keyword:
- standard setting
- IASB
- corporate lobbying
- financial firms
- IFRS 4
language:
- iso: eng
page: 89-112
publication: Accounting in Europe
publication_status: published
status: public
title: Determinants of corporate participation in the IFRS 4 (insurance contracts)
replacement process
type: journal_article
user_id: '54068'
volume: 11
year: '2014'
...
---
_id: '4879'
abstract:
- lang: eng
text: 'This study examines the effect of audit on private firms’ cost of debt. We
use a sample of 1,949 small private firms operating in the period 2006-2010 with
optional financial statement audit. High quality data allows us to construct a
more precise interest rate measure than existing studies employ. After controlling
for obvious sources of demand for voluntary audits (ownership complexity, subsidiary
status, bank relations), we find a robust central result that voluntary audits
increase rather than decrease the cost of debt financing, contrary to several
existing studies. This finding indicates that voluntary audits are generally treated
as “adopting a label” and penalised by creditors, regardless of the perceived
auditor quality as a result of the lemon problem in the audit market. Even Big-4
audits increase the cost of debt, likely as a result due to the lemon problem
in the audit market, although the increase is smaller than for non-Big-4 audits.
The results are sensitive to the estimation method used (OLS, Heckman’s two-step,
PSM) and (sub-)sample selection. We show that disregarding the underlying assumptions
of these estimation methods may lead to incorrect inferences. Additional analyses
show that audited firms’ reported earnings are less informative about future operating
performance than earnings of their unaudited counterparts. Our results also indicate
that results are sensitive to cost of debt definition and this might have affected
the results reported in the existing literature. '
author:
- first_name: Jernej
full_name: Koren, Jernej
last_name: Koren
- first_name: Urska
full_name: Kosi, Urska
id: '54068'
last_name: Kosi
- first_name: Aljosa
full_name: Valentincic, Aljosa
last_name: Valentincic
citation:
ama: Koren J, Kosi U, Valentincic A. Does Financial Statement Audit Reduce the Cost
of Debt of Private Firms? SSRN Electronic Journal . Published online 2014.
apa: Koren, J., Kosi, U., & Valentincic, A. (2014). Does Financial Statement
Audit Reduce the Cost of Debt of Private Firms? SSRN Electronic Journal .
bibtex: '@article{Koren_Kosi_Valentincic_2014, title={Does Financial Statement Audit
Reduce the Cost of Debt of Private Firms?}, journal={SSRN Electronic Journal },
author={Koren, Jernej and Kosi, Urska and Valentincic, Aljosa}, year={2014} }'
chicago: Koren, Jernej, Urska Kosi, and Aljosa Valentincic. “Does Financial Statement
Audit Reduce the Cost of Debt of Private Firms?” SSRN Electronic Journal ,
2014.
ieee: J. Koren, U. Kosi, and A. Valentincic, “Does Financial Statement Audit Reduce
the Cost of Debt of Private Firms?,” SSRN Electronic Journal , 2014.
mla: Koren, Jernej, et al. “Does Financial Statement Audit Reduce the Cost of Debt
of Private Firms?” SSRN Electronic Journal , 2014.
short: J. Koren, U. Kosi, A. Valentincic, SSRN Electronic Journal (2014).
date_created: 2018-10-26T07:39:16Z
date_updated: 2023-01-24T15:32:08Z
department:
- _id: '551'
- _id: '635'
- _id: '186'
language:
- iso: eng
publication: 'SSRN Electronic Journal '
status: public
title: Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?
type: journal_article
user_id: '54068'
year: '2014'
...
---
_id: '5036'
author:
- first_name: Rene
full_name: Fahr, Rene
id: '111'
last_name: Fahr
- first_name: Elmar A.
full_name: Janssen, Elmar A.
last_name: Janssen
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Fahr R, Janssen EA, Sureth-Sloane C. Can Tax Rate Changes Accelerate Investment
Under Entry and Exit Flexibility? - Insights from an Economic Experiment.
Vol 166.; 2014.
apa: Fahr, R., Janssen, E. A., & Sureth-Sloane, C. (2014). Can Tax Rate Changes
Accelerate Investment Under Entry and Exit Flexibility? - Insights from an Economic
Experiment (Vol. 166).
bibtex: '@book{Fahr_Janssen_Sureth-Sloane_2014, series={arqus, Quantitative Research
in Taxation}, title={Can Tax Rate Changes Accelerate Investment Under Entry and
Exit Flexibility? - Insights from an Economic Experiment}, volume={166}, author={Fahr,
Rene and Janssen, Elmar A. and Sureth-Sloane, Caren}, year={2014}, collection={arqus,
Quantitative Research in Taxation} }'
chicago: Fahr, Rene, Elmar A. Janssen, and Caren Sureth-Sloane. Can Tax Rate
Changes Accelerate Investment Under Entry and Exit Flexibility? - Insights from
an Economic Experiment. Vol. 166. arqus, Quantitative Research in Taxation,
2014.
ieee: R. Fahr, E. A. Janssen, and C. Sureth-Sloane, Can Tax Rate Changes Accelerate
Investment Under Entry and Exit Flexibility? - Insights from an Economic Experiment,
vol. 166. 2014.
mla: Fahr, Rene, et al. Can Tax Rate Changes Accelerate Investment Under Entry
and Exit Flexibility? - Insights from an Economic Experiment. 2014.
short: R. Fahr, E.A. Janssen, C. Sureth-Sloane, Can Tax Rate Changes Accelerate
Investment Under Entry and Exit Flexibility? - Insights from an Economic Experiment,
2014.
date_created: 2018-10-30T13:41:42Z
date_updated: 2026-01-10T10:19:19Z
department:
- _id: '187'
- _id: '179'
- _id: '635'
intvolume: ' 166'
language:
- iso: ger
series_title: arqus, Quantitative Research in Taxation
status: public
title: Can Tax Rate Changes Accelerate Investment Under Entry and Exit Flexibility?
- Insights from an Economic Experiment
type: working_paper
user_id: '530'
volume: 166
year: '2014'
...
---
_id: '2610'
author:
- first_name: Stefan
full_name: Betz, Stefan
id: '54'
last_name: Betz
citation:
ama: 'Betz S. Operative Handlungsempfehlungen für eine kostenorientierte Instandhaltungsplanung.
In: Betz S, ed. Industrielles Controlling - Planung, Steuerung und Kontrolle
von Beschaffung, Produktion und Logistik. Hamburg; 2013:87-116.'
apa: Betz, S. (2013). Operative Handlungsempfehlungen für eine kostenorientierte
Instandhaltungsplanung. In S. Betz (Ed.), Industrielles Controlling - Planung,
Steuerung und Kontrolle von Beschaffung, Produktion und Logistik (pp. 87–116).
Hamburg.
bibtex: '@inbook{Betz_2013, place={Hamburg}, title={Operative Handlungsempfehlungen
für eine kostenorientierte Instandhaltungsplanung}, booktitle={Industrielles Controlling
- Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik},
author={Betz, Stefan}, editor={Betz, StefanEditor}, year={2013}, pages={87–116}
}'
chicago: Betz, Stefan. “Operative Handlungsempfehlungen für eine kostenorientierte
Instandhaltungsplanung.” In Industrielles Controlling - Planung, Steuerung
und Kontrolle von Beschaffung, Produktion und Logistik, edited by Stefan Betz,
87–116. Hamburg, 2013.
ieee: S. Betz, “Operative Handlungsempfehlungen für eine kostenorientierte Instandhaltungsplanung,”
in Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung,
Produktion und Logistik, S. Betz, Ed. Hamburg, 2013, pp. 87–116.
mla: Betz, Stefan. “Operative Handlungsempfehlungen für eine kostenorientierte Instandhaltungsplanung.”
Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung,
Produktion und Logistik, edited by Stefan Betz, 2013, pp. 87–116.
short: 'S. Betz, in: S. Betz (Ed.), Industrielles Controlling - Planung, Steuerung
und Kontrolle von Beschaffung, Produktion und Logistik, Hamburg, 2013, pp. 87–116.'
date_created: 2018-05-03T12:09:36Z
date_updated: 2022-01-06T06:57:16Z
department:
- _id: '193'
editor:
- first_name: Stefan
full_name: Betz, Stefan
last_name: Betz
language:
- iso: ger
page: 87-116
place: Hamburg
publication: Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung,
Produktion und Logistik
publication_status: published
status: public
title: Operative Handlungsempfehlungen für eine kostenorientierte Instandhaltungsplanung
type: book_chapter
user_id: '21811'
year: '2013'
...
---
_id: '2611'
author:
- first_name: Stefan
full_name: Betz, Stefan
id: '54'
last_name: Betz
citation:
ama: 'Betz S. Innovationsrisikomanagement bei unsicheren Cash-Flow-Prognosen. In:
Betz S, ed. Industrielles Controlling - Planung, Steuerung und Kontrolle von
Beschaffung, Produktion und Logistik. Hamburg; 2013:147-178.'
apa: Betz, S. (2013). Innovationsrisikomanagement bei unsicheren Cash-Flow-Prognosen.
In S. Betz (Ed.), Industrielles Controlling - Planung, Steuerung und Kontrolle
von Beschaffung, Produktion und Logistik (pp. 147–178). Hamburg.
bibtex: '@inbook{Betz_2013, place={Hamburg}, title={Innovationsrisikomanagement
bei unsicheren Cash-Flow-Prognosen}, booktitle={Industrielles Controlling - Planung,
Steuerung und Kontrolle von Beschaffung, Produktion und Logistik}, author={Betz,
Stefan}, editor={Betz, StefanEditor}, year={2013}, pages={147–178} }'
chicago: Betz, Stefan. “Innovationsrisikomanagement bei unsicheren Cash-Flow-Prognosen.”
In Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung,
Produktion und Logistik, edited by Stefan Betz, 147–78. Hamburg, 2013.
ieee: S. Betz, “Innovationsrisikomanagement bei unsicheren Cash-Flow-Prognosen,”
in Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung,
Produktion und Logistik, S. Betz, Ed. Hamburg, 2013, pp. 147–178.
mla: Betz, Stefan. “Innovationsrisikomanagement bei unsicheren Cash-Flow-Prognosen.”
Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung,
Produktion und Logistik, edited by Stefan Betz, 2013, pp. 147–78.
short: 'S. Betz, in: S. Betz (Ed.), Industrielles Controlling - Planung, Steuerung
und Kontrolle von Beschaffung, Produktion und Logistik, Hamburg, 2013, pp. 147–178.'
date_created: 2018-05-03T12:26:16Z
date_updated: 2022-01-06T06:57:16Z
department:
- _id: '193'
editor:
- first_name: Stefan
full_name: Betz, Stefan
last_name: Betz
language:
- iso: ger
page: 147-178
place: Hamburg
publication: Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung,
Produktion und Logistik
publication_status: published
status: public
title: Innovationsrisikomanagement bei unsicheren Cash-Flow-Prognosen
type: book_chapter
user_id: '21811'
year: '2013'
...
---
_id: '2613'
author:
- first_name: Stefan
full_name: Betz, Stefan
id: '54'
last_name: Betz
citation:
ama: 'Betz S. Integration von Instandhaltungskosten in das Innovationsrisikomanagement.
In: Seicht G, ed. Jahrbuch für Controlling und Rechnungswesen. Wien; 2013:595-618.'
apa: Betz, S. (2013). Integration von Instandhaltungskosten in das Innovationsrisikomanagement.
In G. Seicht (Ed.), Jahrbuch für Controlling und Rechnungswesen (pp. 595–618).
Wien.
bibtex: '@inbook{Betz_2013, place={Wien}, title={Integration von Instandhaltungskosten
in das Innovationsrisikomanagement}, booktitle={Jahrbuch für Controlling und Rechnungswesen},
author={Betz, Stefan}, editor={Seicht, GerhardEditor}, year={2013}, pages={595–618}
}'
chicago: Betz, Stefan. “Integration von Instandhaltungskosten in das Innovationsrisikomanagement.”
In Jahrbuch für Controlling und Rechnungswesen, edited by Gerhard Seicht,
595–618. Wien, 2013.
ieee: S. Betz, “Integration von Instandhaltungskosten in das Innovationsrisikomanagement,”
in Jahrbuch für Controlling und Rechnungswesen, G. Seicht, Ed. Wien, 2013,
pp. 595–618.
mla: Betz, Stefan. “Integration von Instandhaltungskosten in das Innovationsrisikomanagement.”
Jahrbuch für Controlling und Rechnungswesen, edited by Gerhard Seicht,
2013, pp. 595–618.
short: 'S. Betz, in: G. Seicht (Ed.), Jahrbuch für Controlling und Rechnungswesen,
Wien, 2013, pp. 595–618.'
date_created: 2018-05-03T12:31:47Z
date_updated: 2022-01-06T06:57:16Z
department:
- _id: '193'
editor:
- first_name: Gerhard
full_name: Seicht, Gerhard
last_name: Seicht
language:
- iso: ger
page: 595-618
place: Wien
publication: Jahrbuch für Controlling und Rechnungswesen
publication_status: published
status: public
title: Integration von Instandhaltungskosten in das Innovationsrisikomanagement
type: book_chapter
user_id: '21811'
year: '2013'
...
---
_id: '2670'
citation:
ama: Betz S, ed. Industrielles Controlling - Planung, Steuerung Und Kontrolle
von Beschaffung, Produktion Und Logistik. Hamburg; 2013.
apa: Betz, S. (Ed.). (2013). Industrielles Controlling - Planung, Steuerung und
Kontrolle von Beschaffung, Produktion und Logistik. Hamburg.
bibtex: '@book{Betz_2013, place={Hamburg}, title={Industrielles Controlling - Planung,
Steuerung und Kontrolle von Beschaffung, Produktion und Logistik}, year={2013}
}'
chicago: Betz, Stefan, ed. Industrielles Controlling - Planung, Steuerung Und
Kontrolle von Beschaffung, Produktion Und Logistik. Hamburg, 2013.
ieee: S. Betz, Ed., Industrielles Controlling - Planung, Steuerung und Kontrolle
von Beschaffung, Produktion und Logistik. Hamburg, 2013.
mla: Betz, Stefan, editor. Industrielles Controlling - Planung, Steuerung Und
Kontrolle von Beschaffung, Produktion Und Logistik. 2013.
short: S. Betz, ed., Industrielles Controlling - Planung, Steuerung Und Kontrolle
von Beschaffung, Produktion Und Logistik, Hamburg, 2013.
date_created: 2018-05-07T13:57:45Z
date_updated: 2022-01-06T06:57:26Z
department:
- _id: '193'
editor:
- first_name: Stefan
full_name: Betz, Stefan
id: '54'
last_name: Betz
place: Hamburg
status: public
title: Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung,
Produktion und Logistik
type: book_editor
user_id: '21811'
year: '2013'
...
---
_id: '20863'
abstract:
- lang: eng
text: This article examines and extends research on the relation between the capital
asset pricing model market beta, accounting risk measures and macroeconomic risk
factors. We employ a beta decomposition approach that nests competing models with
different business risk proxies and allows to frame cross-model comparison. Because
model tests require estimated independent variables resulting in measurement error,
we empirically estimate three comparable model specifications with instrumental
variable estimators and for the first time provide thorough instrument diagnostics
in this setting. Correcting for the heretofore neglected weak instruments problem
we find that growth risk (i.e., the risk of firm sales variations that are inconsistent
with the market wide trends), is the business risk that explains cross-sectional
variations in market beta best.
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
citation:
ama: 'Schlueter T, Sievers S. Determinants of market beta: the impacts of firm-specific
accounting figures and market conditions. Review of Quantitative Finance and
Accounting (VHB-JOURQUAL 3 Ranking B). 2013;(3):535-570. doi:10.1007/s11156-013-0352-1'
apa: 'Schlueter, T., & Sievers, S. (2013). Determinants of market beta: the
impacts of firm-specific accounting figures and market conditions. Review of
Quantitative Finance and Accounting (VHB-JOURQUAL 3 Ranking B), (3), 535–570.
https://doi.org/10.1007/s11156-013-0352-1'
bibtex: '@article{Schlueter_Sievers_2013, title={Determinants of market beta: the
impacts of firm-specific accounting figures and market conditions}, DOI={10.1007/s11156-013-0352-1},
number={3}, journal={Review of Quantitative Finance and Accounting (VHB-JOURQUAL
3 Ranking B)}, author={Schlueter, Tobias and Sievers, Sönke}, year={2013}, pages={535–570}
}'
chicago: 'Schlueter, Tobias, and Sönke Sievers. “Determinants of Market Beta: The
Impacts of Firm-Specific Accounting Figures and Market Conditions.” Review
of Quantitative Finance and Accounting (VHB-JOURQUAL 3 Ranking B), no. 3 (2013):
535–70. https://doi.org/10.1007/s11156-013-0352-1.'
ieee: 'T. Schlueter and S. Sievers, “Determinants of market beta: the impacts of
firm-specific accounting figures and market conditions,” Review of Quantitative
Finance and Accounting (VHB-JOURQUAL 3 Ranking B), no. 3, pp. 535–570, 2013.'
mla: 'Schlueter, Tobias, and Sönke Sievers. “Determinants of Market Beta: The Impacts
of Firm-Specific Accounting Figures and Market Conditions.” Review of Quantitative
Finance and Accounting (VHB-JOURQUAL 3 Ranking B), no. 3, 2013, pp. 535–70,
doi:10.1007/s11156-013-0352-1.'
short: T. Schlueter, S. Sievers, Review of Quantitative Finance and Accounting (VHB-JOURQUAL
3 Ranking B) (2013) 535–570.
date_created: 2021-01-05T09:28:36Z
date_updated: 2022-01-06T06:54:41Z
department:
- _id: '275'
doi: 10.1007/s11156-013-0352-1
extern: '1'
issue: '3'
jel:
- C36
- G11
- G12
keyword:
- CAPM
- Cost of capital
- Accounting beta
- Intrinsic business risk
- Growth risk
- Instrumental variables
language:
- iso: eng
main_file_link:
- url: https://link.springer.com/article/10.1007/s11156-013-0352-1
page: 535-570
publication: Review of Quantitative Finance and Accounting (VHB-JOURQUAL 3 Ranking
B)
publication_identifier:
issn:
- 0924-865X
- 1573-7179
publication_status: published
quality_controlled: '1'
status: public
title: 'Determinants of market beta: the impacts of firm-specific accounting figures
and market conditions'
type: journal_article
user_id: '46447'
year: '2013'
...
---
_id: '22921'
author:
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: 'Sureth-Sloane C. Mehr Theorie wagen: Eine neue Ausbildung für die Praxis?
WiSt - Wirtschaftswissenschaftliches Studium. 2013;42(5):257-260. doi:10.15358/0340-1650_2013_5_257'
apa: 'Sureth-Sloane, C. (2013). Mehr Theorie wagen: Eine neue Ausbildung für die
Praxis? WiSt - Wirtschaftswissenschaftliches Studium, 42(5), 257–260.
https://doi.org/10.15358/0340-1650_2013_5_257'
bibtex: '@article{Sureth-Sloane_2013, title={Mehr Theorie wagen: Eine neue Ausbildung
für die Praxis?}, volume={42}, DOI={10.15358/0340-1650_2013_5_257},
number={5}, journal={WiSt - Wirtschaftswissenschaftliches Studium}, author={Sureth-Sloane,
Caren}, year={2013}, pages={257–260} }'
chicago: 'Sureth-Sloane, Caren. “Mehr Theorie wagen: Eine neue Ausbildung für die
Praxis?” WiSt - Wirtschaftswissenschaftliches Studium 42, no. 5 (2013):
257–60. https://doi.org/10.15358/0340-1650_2013_5_257.'
ieee: 'C. Sureth-Sloane, “Mehr Theorie wagen: Eine neue Ausbildung für die Praxis?,”
WiSt - Wirtschaftswissenschaftliches Studium, vol. 42, no. 5, pp. 257–260,
2013.'
mla: 'Sureth-Sloane, Caren. “Mehr Theorie wagen: Eine neue Ausbildung für die Praxis?”
WiSt - Wirtschaftswissenschaftliches Studium, vol. 42, no. 5, 2013, pp.
257–60, doi:10.15358/0340-1650_2013_5_257.'
short: C. Sureth-Sloane, WiSt - Wirtschaftswissenschaftliches Studium 42 (2013)
257–260.
date_created: 2021-08-02T12:20:11Z
date_updated: 2022-01-06T06:55:43Z
department:
- _id: '187'
doi: 10.15358/0340-1650_2013_5_257
intvolume: ' 42'
issue: '5'
language:
- iso: ger
page: 257-260
publication: WiSt - Wirtschaftswissenschaftliches Studium
publication_identifier:
issn:
- 0340-1650
publication_status: published
status: public
title: 'Mehr Theorie wagen: Eine neue Ausbildung für die Praxis?'
type: journal_article
user_id: '68751'
volume: 42
year: '2013'
...
---
_id: '5042'
alternative_title:
- 6., vollständig überarbeitete Auflage
author:
- first_name: Rolf
full_name: König, Rolf
last_name: König
- first_name: Caren
full_name: Sureth-Sloane, Caren
last_name: Sureth-Sloane
citation:
ama: 'König R, Sureth-Sloane C. Besteuerung und Rechtsformwahl. Herne: Verlag
Neue Wirtschafts-Briefe; 2013.'
apa: 'König, R., & Sureth-Sloane, C. (2013). Besteuerung und Rechtsformwahl.
Herne: Verlag Neue Wirtschafts-Briefe.'
bibtex: '@book{König_Sureth-Sloane_2013, place={Herne}, title={Besteuerung und Rechtsformwahl},
publisher={Verlag Neue Wirtschafts-Briefe}, author={König, Rolf and Sureth-Sloane,
Caren}, year={2013} }'
chicago: 'König, Rolf, and Caren Sureth-Sloane. Besteuerung und Rechtsformwahl.
Herne: Verlag Neue Wirtschafts-Briefe, 2013.'
ieee: 'R. König and C. Sureth-Sloane, Besteuerung und Rechtsformwahl. Herne:
Verlag Neue Wirtschafts-Briefe, 2013.'
mla: König, Rolf, and Caren Sureth-Sloane. Besteuerung und Rechtsformwahl.
Verlag Neue Wirtschafts-Briefe, 2013.
short: R. König, C. Sureth-Sloane, Besteuerung und Rechtsformwahl, Verlag Neue Wirtschafts-Briefe,
Herne, 2013.
date_created: 2018-10-30T13:48:38Z
date_updated: 2022-01-06T07:01:35Z
department:
- _id: '187'
- _id: '635'
language:
- iso: ger
place: Herne
publisher: Verlag Neue Wirtschafts-Briefe
status: public
title: Besteuerung und Rechtsformwahl
type: book
user_id: '61801'
year: '2013'
...
---
_id: '5043'
author:
- first_name: Ralf
full_name: Maiterth, Ralf
last_name: Maiterth
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: Maiterth R, Sureth-Sloane C. Vermögensteuer vernichtet Eigenkapital. Frankfurter
Allgemeine Zeitung. 2013.
apa: Maiterth, R., & Sureth-Sloane, C. (2013). Vermögensteuer vernichtet Eigenkapital.
Frankfurter Allgemeine Zeitung.
bibtex: '@article{Maiterth_Sureth-Sloane_2013, title={Vermögensteuer vernichtet
Eigenkapital}, number={125}, journal={Frankfurter Allgemeine Zeitung}, author={Maiterth,
Ralf and Sureth-Sloane, Caren}, year={2013} }'
chicago: Maiterth, Ralf, and Caren Sureth-Sloane. “Vermögensteuer Vernichtet Eigenkapital.”
Frankfurter Allgemeine Zeitung, 2013.
ieee: R. Maiterth and C. Sureth-Sloane, “Vermögensteuer vernichtet Eigenkapital,”
Frankfurter Allgemeine Zeitung, no. 125, 2013.
mla: Maiterth, Ralf, and Caren Sureth-Sloane. “Vermögensteuer Vernichtet Eigenkapital.”
Frankfurter Allgemeine Zeitung, no. 125, 2013.
short: R. Maiterth, C. Sureth-Sloane, Frankfurter Allgemeine Zeitung (2013).
date_created: 2018-10-30T13:50:41Z
date_updated: 2022-01-06T07:01:35Z
department:
- _id: '187'
issue: '125'
language:
- iso: eng
page: '18'
publication: Frankfurter Allgemeine Zeitung
publication_date: 2013-09-16
status: public
title: Vermögensteuer vernichtet Eigenkapital
type: newspaper_article
user_id: '21222'
year: '2013'
...
---
_id: '5044'
author:
- first_name: Fabian
full_name: Meißner, Fabian
last_name: Meißner
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: Meißner F, Sureth-Sloane C. The Impact of Corporate Taxes and Flexibility
on Entrepreneurial Decisions with Moral Hazard and Simultaneous Firm and Personal
Level Taxation. Vol 141.; 2013.
apa: Meißner, F., & Sureth-Sloane, C. (2013). The Impact of Corporate Taxes
and Flexibility on Entrepreneurial Decisions with Moral Hazard and Simultaneous
Firm and Personal Level Taxation (Vol. 141).
bibtex: '@book{Meißner_Sureth-Sloane_2013, series={arqus, Quantitative Research
in Taxation}, title={The Impact of Corporate Taxes and Flexibility on Entrepreneurial
Decisions with Moral Hazard and Simultaneous Firm and Personal Level Taxation},
volume={141}, author={Meißner, Fabian and Sureth-Sloane, Caren}, year={2013},
collection={arqus, Quantitative Research in Taxation} }'
chicago: Meißner, Fabian, and Caren Sureth-Sloane. The Impact of Corporate Taxes
and Flexibility on Entrepreneurial Decisions with Moral Hazard and Simultaneous
Firm and Personal Level Taxation. Vol. 141. Arqus, Quantitative Research in
Taxation, 2013.
ieee: F. Meißner and C. Sureth-Sloane, The Impact of Corporate Taxes and Flexibility
on Entrepreneurial Decisions with Moral Hazard and Simultaneous Firm and Personal
Level Taxation, vol. 141. 2013.
mla: Meißner, Fabian, and Caren Sureth-Sloane. The Impact of Corporate Taxes
and Flexibility on Entrepreneurial Decisions with Moral Hazard and Simultaneous
Firm and Personal Level Taxation. Vol. 141, 2013.
short: F. Meißner, C. Sureth-Sloane, The Impact of Corporate Taxes and Flexibility
on Entrepreneurial Decisions with Moral Hazard and Simultaneous Firm and Personal
Level Taxation, 2013.
date_created: 2018-10-30T13:52:52Z
date_updated: 2022-01-06T07:01:35Z
department:
- _id: '187'
intvolume: ' 141'
language:
- iso: eng
series_title: arqus, Quantitative Research in Taxation
status: public
title: The Impact of Corporate Taxes and Flexibility on Entrepreneurial Decisions
with Moral Hazard and Simultaneous Firm and Personal Level Taxation
type: working_paper
user_id: '21222'
volume: 141
year: '2013'
...
---
_id: '5046'
author:
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: Sureth-Sloane C. Die Reichensteuer gefährdet Arbeitsplätze. Cicero Online.
2013.
apa: Sureth-Sloane, C. (2013). Die Reichensteuer gefährdet Arbeitsplätze. Cicero
Online.
bibtex: '@article{Sureth-Sloane_2013, title={ Die Reichensteuer gefährdet Arbeitsplätze},
journal={Cicero Online}, author={Sureth-Sloane, Caren}, year={2013} }'
chicago: Sureth-Sloane, Caren. “ Die Reichensteuer gefährdet Arbeitsplätze.” Cicero
Online, 2013.
ieee: C. Sureth-Sloane, “ Die Reichensteuer gefährdet Arbeitsplätze,” Cicero
Online, 2013.
mla: Sureth-Sloane, Caren. “ Die Reichensteuer gefährdet Arbeitsplätze.” Cicero
Online, 2013.
short: C. Sureth-Sloane, Cicero Online (2013).
date_created: 2018-10-30T13:55:19Z
date_updated: 2022-01-06T07:01:35Z
department:
- _id: '187'
language:
- iso: ger
publication: Cicero Online
publication_date: 2013-04-02
status: public
title: ' Die Reichensteuer gefährdet Arbeitsplätze'
type: newspaper_article
user_id: '21222'
year: '2013'
...
---
_id: '5108'
abstract:
- lang: eng
text: 'This study integrates the government in the context of company valuation.
Our framework allows to analyze and to quantify the risk-sharing effects and conflicts
of interest between the government and the shareholders when firms follow different
financial policies. We provide novel evidence that firms with fixed future levels
of debt might invest more than socially desirable. Economically, this happens
if the gain in tax-shields is big enough to outweigh the loss in the unlevered
firm value. Our findings have implications for the practice of investment subsidy
programs provided by the government to avoid fostering investments beyond the
socially optimal level. '
article_type: original
author:
- first_name: Daniel
full_name: Kreutzmann, Daniel
last_name: Kreutzmann
- first_name: Sönke
full_name: Sievers, Sönke
id: '46447'
last_name: Sievers
- first_name: Christian
full_name: Mueller, Christian
last_name: Mueller
citation:
ama: Kreutzmann D, Sievers S, Mueller C. Investment distortions and the value of
the government’s tax claim. Applied Financial Economics (VHB-JOURQUAL 3 Ranking
C). 2013;23(11):977-989. doi:10.1080/09603107.2013.786161
apa: Kreutzmann, D., Sievers, S., & Mueller, C. (2013). Investment distortions
and the value of the government’s tax claim. Applied Financial Economics (VHB-JOURQUAL
3 Ranking C), 23(11), 977–989. https://doi.org/10.1080/09603107.2013.786161
bibtex: '@article{Kreutzmann_Sievers_Mueller_2013, title={Investment distortions
and the value of the government’s tax claim}, volume={23}, DOI={10.1080/09603107.2013.786161},
number={11}, journal={Applied Financial Economics (VHB-JOURQUAL 3 Ranking C)},
publisher={Taylor \& Francis}, author={Kreutzmann, Daniel and Sievers, Sönke
and Mueller, Christian}, year={2013}, pages={977–989} }'
chicago: 'Kreutzmann, Daniel, Sönke Sievers, and Christian Mueller. “Investment
Distortions and the Value of the Government’s Tax Claim.” Applied Financial
Economics (VHB-JOURQUAL 3 Ranking C) 23, no. 11 (2013): 977–89. https://doi.org/10.1080/09603107.2013.786161.'
ieee: D. Kreutzmann, S. Sievers, and C. Mueller, “Investment distortions and the
value of the government’s tax claim,” Applied Financial Economics (VHB-JOURQUAL
3 Ranking C), vol. 23, no. 11, pp. 977–989, 2013.
mla: Kreutzmann, Daniel, et al. “Investment Distortions and the Value of the Government’s
Tax Claim.” Applied Financial Economics (VHB-JOURQUAL 3 Ranking C), vol.
23, no. 11, Taylor \& Francis, 2013, pp. 977–89, doi:10.1080/09603107.2013.786161.
short: D. Kreutzmann, S. Sievers, C. Mueller, Applied Financial Economics (VHB-JOURQUAL
3 Ranking C) 23 (2013) 977–989.
date_created: 2018-10-31T07:50:58Z
date_updated: 2022-01-06T07:01:38Z
department:
- _id: '275'
doi: 10.1080/09603107.2013.786161
extern: '1'
intvolume: ' 23'
issue: '11'
jel:
- G31
- G32
- H21
- H25
keyword:
- corporate tax claim
- company valuation
- optimal investment
- cost of capital
language:
- iso: eng
main_file_link:
- url: https://www.tandfonline.com/doi/full/10.1080/09603107.2013.786161#.VE5YmBZwmAd
page: 977-989
publication: Applied Financial Economics (VHB-JOURQUAL 3 Ranking C)
publication_status: published
publisher: Taylor \& Francis
status: public
title: Investment distortions and the value of the government's tax claim
type: journal_article
user_id: '46447'
volume: 23
year: '2013'
...