---
_id: '48414'
author:
- first_name: Stefan
full_name: Greil, Stefan
last_name: Greil
- first_name: Eleonore
full_name: Kaluza-Thiesen, Eleonore
last_name: Kaluza-Thiesen
- first_name: Kim Alina
full_name: Schulz, Kim Alina
id: '68607'
last_name: Schulz
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: 'Greil S, Kaluza-Thiesen E, Schulz KA, Sureth-Sloane C. Umfrage: Tax Compliance
und Verrechnungspreise. TRR 266 Accounting for Transparency; 2023. doi:10.52569/hmje9021'
apa: 'Greil, S., Kaluza-Thiesen, E., Schulz, K. A., & Sureth-Sloane, C. (2023).
Umfrage: Tax Compliance und Verrechnungspreise. TRR 266 Accounting for
Transparency. https://doi.org/10.52569/hmje9021'
bibtex: '@book{Greil_Kaluza-Thiesen_Schulz_Sureth-Sloane_2023, title={Umfrage: Tax
Compliance und Verrechnungspreise}, DOI={10.52569/hmje9021},
publisher={TRR 266 Accounting for Transparency}, author={Greil, Stefan and Kaluza-Thiesen,
Eleonore and Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2023} }'
chicago: 'Greil, Stefan, Eleonore Kaluza-Thiesen, Kim Alina Schulz, and Caren Sureth-Sloane.
Umfrage: Tax Compliance und Verrechnungspreise. TRR 266 Accounting for
Transparency, 2023. https://doi.org/10.52569/hmje9021.'
ieee: 'S. Greil, E. Kaluza-Thiesen, K. A. Schulz, and C. Sureth-Sloane, Umfrage:
Tax Compliance und Verrechnungspreise. TRR 266 Accounting for Transparency,
2023.'
mla: 'Greil, Stefan, et al. Umfrage: Tax Compliance und Verrechnungspreise.
TRR 266 Accounting for Transparency, 2023, doi:10.52569/hmje9021.'
short: 'S. Greil, E. Kaluza-Thiesen, K.A. Schulz, C. Sureth-Sloane, Umfrage: Tax
Compliance und Verrechnungspreise, TRR 266 Accounting for Transparency, 2023.'
date_created: 2023-10-24T08:06:50Z
date_updated: 2024-02-06T10:21:45Z
department:
- _id: '187'
doi: 10.52569/hmje9021
language:
- iso: ger
main_file_link:
- open_access: '1'
url: https://www.accounting-for-transparency.de/publications/umfrage-tax-compliance-und-verrechnungspreise/
oa: '1'
publication_status: published
publisher: TRR 266 Accounting for Transparency
status: public
title: 'Umfrage: Tax Compliance und Verrechnungspreise'
type: report
user_id: '74000'
year: '2023'
...
---
_id: '46043'
author:
- first_name: Rembert
full_name: Unterstell, Rembert
last_name: Unterstell
citation:
ama: Unterstell R. Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie
und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane. forschung
- Das Magazin der Deutschen Forschungsgemeinschaft. 2023;(1):6-9.
apa: Unterstell, R. (2023). Der Wirtschaft auch in der Krise das Atmen erlauben,
Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane. forschung
- Das Magazin der Deutschen Forschungsgemeinschaft, 1, 6–9.
bibtex: '@article{Unterstell_2023, title={Der Wirtschaft auch in der Krise das Atmen
erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane},
number={1}, journal={forschung - Das Magazin der Deutschen Forschungsgemeinschaft},
publisher={DFG}, author={Unterstell, Rembert}, year={2023}, pages={6–9} }'
chicago: 'Unterstell, Rembert. “Der Wirtschaft auch in der Krise das Atmen erlauben,
Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane.” forschung
- Das Magazin der Deutschen Forschungsgemeinschaft, no. 1 (2023): 6–9.'
ieee: R. Unterstell, “Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie
und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane,” forschung
- Das Magazin der Deutschen Forschungsgemeinschaft, no. 1, pp. 6–9, 2023.
mla: Unterstell, Rembert. “Der Wirtschaft auch in der Krise das Atmen erlauben,
Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane.” forschung
- Das Magazin der Deutschen Forschungsgemeinschaft, no. 1, DFG, 2023, pp.
6–9.
short: R. Unterstell, forschung - Das Magazin der Deutschen Forschungsgemeinschaft
(2023) 6–9.
date_created: 2023-07-13T11:36:48Z
date_updated: 2024-02-27T11:37:53Z
department:
- _id: '187'
issue: '1'
language:
- iso: ger
main_file_link:
- url: https://wiwi.uni-paderborn.de/fileadmin-wiwi/dep2ls7/Publikationen_Download_s/for_01-23_RU_Interview_Sureth-Sloane_doppels__1_.pdf
page: 6-9
publication: forschung - Das Magazin der Deutschen Forschungsgemeinschaft
publisher: DFG
status: public
title: Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie
– Interview mit Steuerexpertin Caren Sureth-Sloane
type: journal_article
user_id: '74000'
year: '2023'
...
---
_id: '34798'
author:
- first_name: Sarah
full_name: Herwald, Sarah
last_name: Herwald
- first_name: Simone
full_name: Voigt, Simone
last_name: Voigt
- first_name: André
full_name: Uhde, André
id: '36049'
last_name: Uhde
orcid: https://orcid.org/0000-0002-8058-8857
citation:
ama: Herwald S, Voigt S, Uhde A. The Conditional Impact of Market Consolidation
and Market Power on Banking Stability – Evidence from Europe.
apa: Herwald, S., Voigt, S., & Uhde, A. (n.d.). The conditional impact of
market consolidation and market power on banking stability – Evidence from Europe.
bibtex: '@book{Herwald_Voigt_Uhde, title={The conditional impact of market consolidation
and market power on banking stability – Evidence from Europe}, author={Herwald,
Sarah and Voigt, Simone and Uhde, André} }'
chicago: Herwald, Sarah, Simone Voigt, and André Uhde. The Conditional Impact
of Market Consolidation and Market Power on Banking Stability – Evidence from
Europe, n.d.
ieee: S. Herwald, S. Voigt, and A. Uhde, The conditional impact of market consolidation
and market power on banking stability – Evidence from Europe. .
mla: Herwald, Sarah, et al. The Conditional Impact of Market Consolidation and
Market Power on Banking Stability – Evidence from Europe.
short: S. Herwald, S. Voigt, A. Uhde, The Conditional Impact of Market Consolidation
and Market Power on Banking Stability – Evidence from Europe, n.d.
date_created: 2022-12-22T06:08:24Z
date_updated: 2024-04-17T13:35:00Z
department:
- _id: '186'
- _id: '188'
language:
- iso: eng
publication_status: unpublished
status: public
title: The conditional impact of market consolidation and market power on banking
stability – Evidence from Europe
type: working_paper
user_id: '36049'
year: '2023'
...
---
_id: '41192'
abstract:
- lang: eng
text: AbstractWe examine distortions caused by
tax base allocation systems–separate accounting (SA) or formula apportionment
(FA)–with respect to the allocation of assets and workforce within multinational
entities (MNEs). The effects of both systems are intensively debated by EU Member
States as they are striving to implement a European tax system. Its introduction
would lead to a switch from SA to FA. Moreover, Pillar One of the recent global
tax reform includes a mix of both tax base allocation systems. We find that, against
the claims of the EU, FA does not necessarily create lower distortions of the
factor allocation. Decisive for that assessment is the level of profit shifting
under SA. Our results indicate that, in tendency, the factor allocation is more
severely distorted by FA when the profit shifting possibilities were rather low
under SA. In contrast to former studies, we highlight the importance of analyzing
the status quo under the recently applied system (SA) in order to be able to assess
the consequences of a switch from SA to FA. Our results are interesting for policy-makers
as they help anticipating reactions of MNEs to a change in the applied tax base
allocation system and for companies as a basis for future tax planning.
author:
- first_name: Regina
full_name: Ortmann, Regina
id: '10020'
last_name: Ortmann
- first_name: Erich
full_name: Pummerer, Erich
last_name: Pummerer
citation:
ama: Ortmann R, Pummerer E. Distortional effects of separate accounting and formula
apportionment on factor allocation. Journal of Business Economics. Published
online 2023. doi:10.1007/s11573-022-01133-5
apa: Ortmann, R., & Pummerer, E. (2023). Distortional effects of separate accounting
and formula apportionment on factor allocation. Journal of Business Economics.
https://doi.org/10.1007/s11573-022-01133-5
bibtex: '@article{Ortmann_Pummerer_2023, title={Distortional effects of separate
accounting and formula apportionment on factor allocation}, DOI={10.1007/s11573-022-01133-5},
journal={Journal of Business Economics}, publisher={Springer Science and Business
Media LLC}, author={Ortmann, Regina and Pummerer, Erich}, year={2023} }'
chicago: Ortmann, Regina, and Erich Pummerer. “Distortional Effects of Separate
Accounting and Formula Apportionment on Factor Allocation.” Journal of Business
Economics, 2023. https://doi.org/10.1007/s11573-022-01133-5.
ieee: 'R. Ortmann and E. Pummerer, “Distortional effects of separate accounting
and formula apportionment on factor allocation,” Journal of Business Economics,
2023, doi: 10.1007/s11573-022-01133-5.'
mla: Ortmann, Regina, and Erich Pummerer. “Distortional Effects of Separate Accounting
and Formula Apportionment on Factor Allocation.” Journal of Business Economics,
Springer Science and Business Media LLC, 2023, doi:10.1007/s11573-022-01133-5.
short: R. Ortmann, E. Pummerer, Journal of Business Economics (2023).
date_created: 2023-01-31T12:55:05Z
date_updated: 2023-01-31T12:55:43Z
department:
- _id: '590'
doi: 10.1007/s11573-022-01133-5
keyword:
- Economics and Econometrics
- Business and International Management
language:
- iso: eng
publication: Journal of Business Economics
publication_identifier:
issn:
- 0044-2372
- 1861-8928
publication_status: published
publisher: Springer Science and Business Media LLC
status: public
title: Distortional effects of separate accounting and formula apportionment on factor
allocation
type: journal_article
user_id: '21222'
year: '2023'
...
---
_id: '42635'
author:
- first_name: Stefan
full_name: Greil, Stefan
last_name: Greil
- first_name: Michael
full_name: Overesch, Michael
last_name: Overesch
- first_name: Anna
full_name: Rohlfing-Bastian, Anna
last_name: Rohlfing-Bastian
- first_name: Ulrich
full_name: Schreiber, Ulrich
last_name: Schreiber
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Greil S, Overesch M, Rohlfing-Bastian A, Schreiber U, Sureth-Sloane C. Towards
an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination
Rules in Transfer Pricing. Intertax. 2023;51(4):272-289.
apa: Greil, S., Overesch, M., Rohlfing-Bastian, A., Schreiber, U., & Sureth-Sloane,
C. (2023). Towards an Amended Arm´s Length Principle - Tackling Complexity and
Implementing Destination Rules in Transfer Pricing. Intertax, 51(4),
272–289.
bibtex: '@article{Greil_Overesch_Rohlfing-Bastian_Schreiber_Sureth-Sloane_2023,
title={Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing
Destination Rules in Transfer Pricing}, volume={51}, number={4}, journal={Intertax},
author={Greil, Stefan and Overesch, Michael and Rohlfing-Bastian, Anna and Schreiber,
Ulrich and Sureth-Sloane, Caren}, year={2023}, pages={272–289} }'
chicago: 'Greil, Stefan, Michael Overesch, Anna Rohlfing-Bastian, Ulrich Schreiber,
and Caren Sureth-Sloane. “Towards an Amended Arm´s Length Principle - Tackling
Complexity and Implementing Destination Rules in Transfer Pricing.” Intertax
51, no. 4 (2023): 272–89.'
ieee: S. Greil, M. Overesch, A. Rohlfing-Bastian, U. Schreiber, and C. Sureth-Sloane,
“Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing
Destination Rules in Transfer Pricing,” Intertax, vol. 51, no. 4, pp. 272–289,
2023.
mla: Greil, Stefan, et al. “Towards an Amended Arm´s Length Principle - Tackling
Complexity and Implementing Destination Rules in Transfer Pricing.” Intertax,
vol. 51, no. 4, 2023, pp. 272–89.
short: S. Greil, M. Overesch, A. Rohlfing-Bastian, U. Schreiber, C. Sureth-Sloane,
Intertax 51 (2023) 272–289.
date_created: 2023-02-28T10:34:17Z
date_updated: 2023-03-21T10:32:16Z
department:
- _id: '187'
intvolume: ' 51'
issue: '4'
language:
- iso: eng
page: 272-289
publication: Intertax
publication_status: published
quality_controlled: '1'
status: public
title: Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing
Destination Rules in Transfer Pricing
type: journal_article
user_id: '68544'
volume: 51
year: '2023'
...
---
_id: '42897'
author:
- first_name: Martin
full_name: Fochmann, Martin
last_name: Fochmann
- first_name: Vanessa
full_name: Heinemann-Heile, Vanessa
id: '83380'
last_name: Heinemann-Heile
- first_name: Hans-Peter
full_name: Huber, Hans-Peter
last_name: Huber
- first_name: Ralf
full_name: Maiterth, Ralf
last_name: Maiterth
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Fochmann M, Heinemann-Heile V, Huber H-P, Maiterth R, Sureth-Sloane C. Zusatzkosten
der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv
wahrgenommenen Steuerbelastung. Steuer und Wirtschaft. 2023;100(2):171-187.
apa: Fochmann, M., Heinemann-Heile, V., Huber, H.-P., Maiterth, R., & Sureth-Sloane,
C. (2023). Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands
und der subjektiv wahrgenommenen Steuerbelastung. Steuer und Wirtschaft,
100(2), 171–187.
bibtex: '@article{Fochmann_Heinemann-Heile_Huber_Maiterth_Sureth-Sloane_2023, title={Zusatzkosten
der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv
wahrgenommenen Steuerbelastung}, volume={100}, number={2}, journal={Steuer und
Wirtschaft}, author={Fochmann, Martin and Heinemann-Heile, Vanessa and Huber,
Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2023}, pages={171–187}
}'
chicago: 'Fochmann, Martin, Vanessa Heinemann-Heile, Hans-Peter Huber, Ralf Maiterth,
and Caren Sureth-Sloane. “Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen
Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung.” Steuer
und Wirtschaft 100, no. 2 (2023): 171–87.'
ieee: M. Fochmann, V. Heinemann-Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane,
“Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands
und der subjektiv wahrgenommenen Steuerbelastung,” Steuer und Wirtschaft,
vol. 100, no. 2, pp. 171–187, 2023.
mla: Fochmann, Martin, et al. “Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen
Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung.” Steuer
und Wirtschaft, vol. 100, no. 2, 2023, pp. 171–87.
short: M. Fochmann, V. Heinemann-Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane,
Steuer und Wirtschaft 100 (2023) 171–187.
date_created: 2023-03-09T12:37:55Z
date_updated: 2023-07-13T11:15:41Z
department:
- _id: '187'
intvolume: ' 100'
issue: '2'
language:
- iso: ger
page: 171-187
publication: Steuer und Wirtschaft
publication_status: published
quality_controlled: '1'
status: public
title: Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands
und der subjektiv wahrgenommenen Steuerbelastung
type: journal_article
user_id: '68544'
volume: 100
year: '2023'
...
---
_id: '46471'
author:
- first_name: Rembert
full_name: Unterstell, Rembert
last_name: Unterstell
citation:
ama: Unterstell R. „Allowing the Economy to Breathe Even During the Crisis“ – Interview
with Tax Expert Caren Sureth-Sloane. german research – Magazine of the Deutsche
Forschungsgemeinschaft. 2023;(1):8-11.
apa: Unterstell, R. (2023). „Allowing the Economy to Breathe Even During the Crisis“
– Interview with Tax Expert Caren Sureth-Sloane. German Research – Magazine
of the Deutsche Forschungsgemeinschaft, 1, 8–11.
bibtex: '@article{Unterstell_2023, title={„Allowing the Economy to Breathe Even
During the Crisis“ – Interview with Tax Expert Caren Sureth-Sloane}, number={1},
journal={german research – Magazine of the Deutsche Forschungsgemeinschaft}, author={Unterstell,
Rembert}, year={2023}, pages={8–11} }'
chicago: 'Unterstell, Rembert. “„Allowing the Economy to Breathe Even During the
Crisis“ – Interview with Tax Expert Caren Sureth-Sloane.” German Research –
Magazine of the Deutsche Forschungsgemeinschaft, no. 1 (2023): 8–11.'
ieee: R. Unterstell, “„Allowing the Economy to Breathe Even During the Crisis“ –
Interview with Tax Expert Caren Sureth-Sloane,” german research – Magazine
of the Deutsche Forschungsgemeinschaft, no. 1, pp. 8–11, 2023.
mla: Unterstell, Rembert. “„Allowing the Economy to Breathe Even During the Crisis“
– Interview with Tax Expert Caren Sureth-Sloane.” German Research – Magazine
of the Deutsche Forschungsgemeinschaft, no. 1, 2023, pp. 8–11.
short: R. Unterstell, German Research – Magazine of the Deutsche Forschungsgemeinschaft
(2023) 8–11.
date_created: 2023-08-10T09:01:24Z
date_updated: 2023-08-10T09:01:30Z
department:
- _id: '187'
issue: '1'
language:
- iso: eng
main_file_link:
- url: https://www.dfg.de/download/pdf/dfg_im_profil/geschaeftsstelle/publikationen/forschung_magazin/2023/german_research_2023_01.pdf
page: 8-11
publication: german research – Magazine of the Deutsche Forschungsgemeinschaft
publication_status: published
status: public
title: „Allowing the Economy to Breathe Even During the Crisis“ – Interview with Tax
Expert Caren Sureth-Sloane
type: journal_article
user_id: '68544'
year: '2023'
...
---
_id: '37562'
abstract:
- lang: ger
text: "Der Verein für Socialpolitik hat zur Bearbeitung seines Schwerpunktthemas
„Nachwuchs“ für die Dauer der Kalenderjahre 2021-2022 eine Arbeitsgruppe eingerichtet
– im Folgenden: AG Nachwuchs –, deren Aufgabe das Vorlegen eines umfassenden Berichts
zur Situation der VWL-Promovierenden und -PostDocs im DACH-Raum ist. Gestützt
auf Datenerhebungen und strukturierte Interviews formuliert die AG Nachwuchs in
diesem Bericht zwei Empfehlungen, jeweils eine für den Doc- und den PostDoc-Bereich.\r\n\r\nSie
empfiehlt im PostDoc-Bereich, dass die Fakultäten bzw. verwandte VWL-Einrichtungen
den Übergang zu Tenure-Track beschleunigen und ihn durch eine systematische Planung
der Zahlenverhältnisse zwischen den Karrierestufen bei ihrem wissenschaftlichen
Personal begleiten. Dadurch sollen bessere Karriereperspektiven erreicht werden.
Sowohl die befragten Nachwuchskräfte als auch die befragten Professor:innen und
Programmleitungen betonen die Thematik der Stellenperspektiven stark.\r\n\r\nIm
Doc-Bereich dokumentieren die Erhebungsdaten eine überraschend geringe Zufriedenheit
der VWL-Promovierenden mit der Betreuungssituation durch die Professorenschaft.
Die AG Nachwuchs empfiehlt daher eine höhere Betreuungsdichte und eine stärkere
Vernetzung von Promovierenden. Weitere Hilfestellungen für Promovierende können
in Mehrfach- oder Teambetreuungen sowie in der Bereitstellung von Informationen
über die Vielfalt möglicher Karrierewege bestehen."
article_type: original
author:
- first_name: Christian
full_name: Bayer, Christian
last_name: Bayer
- first_name: Florian
full_name: Englmaier, Florian
last_name: Englmaier
- first_name: Regina
full_name: Riphahn, Regina
last_name: Riphahn
- first_name: Philipp
full_name: Schmidt-Dengler, Philipp
last_name: Schmidt-Dengler
- first_name: Virgina
full_name: Sondergeld, Virgina
last_name: Sondergeld
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
- first_name: Jonas
full_name: von Wangenheim, Jonas
last_name: von Wangenheim
- first_name: Georg
full_name: Weizsäcker, Georg
last_name: Weizsäcker
citation:
ama: Bayer C, Englmaier F, Riphahn R, et al. Beste Bedingungen für junge Ökonominnen
und Ökonomen? Neue Daten und Empfehlungen der Arbeitsgruppe “Nachwuchs” im Verein
für Socialpolitik. Perspektiven der Wirtschaftspolitik. 2023;24(1):63-84.
doi:10.1515/pwp-2023-0002
apa: Bayer, C., Englmaier, F., Riphahn, R., Schmidt-Dengler, P., Sondergeld, V.,
Sureth-Sloane, C., von Wangenheim, J., & Weizsäcker, G. (2023). Beste Bedingungen
für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der Arbeitsgruppe
“Nachwuchs” im Verein für Socialpolitik. Perspektiven der Wirtschaftspolitik,
24(1), 63–84. https://doi.org/10.1515/pwp-2023-0002
bibtex: '@article{Bayer_Englmaier_Riphahn_Schmidt-Dengler_Sondergeld_Sureth-Sloane_von
Wangenheim_Weizsäcker_2023, title={Beste Bedingungen für junge Ökonominnen und
Ökonomen? Neue Daten und Empfehlungen der Arbeitsgruppe “Nachwuchs” im Verein
für Socialpolitik}, volume={24}, DOI={10.1515/pwp-2023-0002},
number={1}, journal={Perspektiven der Wirtschaftspolitik}, author={Bayer, Christian
and Englmaier, Florian and Riphahn, Regina and Schmidt-Dengler, Philipp and Sondergeld,
Virgina and Sureth-Sloane, Caren and von Wangenheim, Jonas and Weizsäcker, Georg},
year={2023}, pages={63–84} }'
chicago: 'Bayer, Christian, Florian Englmaier, Regina Riphahn, Philipp Schmidt-Dengler,
Virgina Sondergeld, Caren Sureth-Sloane, Jonas von Wangenheim, and Georg Weizsäcker.
“Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen
der Arbeitsgruppe ‘Nachwuchs’ im Verein für Socialpolitik.” Perspektiven der
Wirtschaftspolitik 24, no. 1 (2023): 63–84. https://doi.org/10.1515/pwp-2023-0002.'
ieee: 'C. Bayer et al., “Beste Bedingungen für junge Ökonominnen und Ökonomen?
Neue Daten und Empfehlungen der Arbeitsgruppe ‘Nachwuchs’ im Verein für Socialpolitik,”
Perspektiven der Wirtschaftspolitik, vol. 24, no. 1, pp. 63–84, 2023, doi:
10.1515/pwp-2023-0002.'
mla: Bayer, Christian, et al. “Beste Bedingungen für junge Ökonominnen und Ökonomen?
Neue Daten und Empfehlungen der Arbeitsgruppe ‘Nachwuchs’ im Verein für Socialpolitik.”
Perspektiven der Wirtschaftspolitik, vol. 24, no. 1, 2023, pp. 63–84, doi:10.1515/pwp-2023-0002.
short: C. Bayer, F. Englmaier, R. Riphahn, P. Schmidt-Dengler, V. Sondergeld, C.
Sureth-Sloane, J. von Wangenheim, G. Weizsäcker, Perspektiven der Wirtschaftspolitik
24 (2023) 63–84.
date_created: 2023-01-19T11:17:13Z
date_updated: 2025-02-04T08:29:13Z
department:
- _id: '187'
doi: 10.1515/pwp-2023-0002
intvolume: ' 24'
issue: '1'
language:
- iso: ger
page: 63 - 84
publication: Perspektiven der Wirtschaftspolitik
publication_status: published
status: public
title: Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen
der Arbeitsgruppe 'Nachwuchs' im Verein für Socialpolitik
type: journal_article
user_id: '74000'
volume: 24
year: '2023'
...
---
_id: '49548'
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
orcid: ' 0000-0002-8183-5901'
- first_name: Daniel
full_name: Dyck, Daniel
id: '83379'
last_name: Dyck
- first_name: Vanessa
full_name: Heinemann-Heile, Vanessa
id: '83380'
last_name: Heinemann-Heile
citation:
ama: 'Maiterth R, Sureth-Sloane C, Dyck D, Heinemann-Heile V. GBP-Monitor Q3/2023:
Das Wachstumschancengesetz – ein Investitionsimpuls? Schmalenbach IMPULSE.
2023;3(2):1-6. doi:10.54585/BCGK4022'
apa: 'Maiterth, R., Sureth-Sloane, C., Dyck, D., & Heinemann-Heile, V. (2023).
GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls? Schmalenbach
IMPULSE, 3(2), 1–6. https://doi.org/10.54585/BCGK4022'
bibtex: '@article{Maiterth_Sureth-Sloane_Dyck_Heinemann-Heile_2023, title={GBP-Monitor
Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls?}, volume={3}, DOI={10.54585/BCGK4022}, number={2}, journal={Schmalenbach
IMPULSE}, author={Maiterth, Ralf and Sureth-Sloane, Caren and Dyck, Daniel and
Heinemann-Heile, Vanessa}, year={2023}, pages={1–6} }'
chicago: 'Maiterth, Ralf, Caren Sureth-Sloane, Daniel Dyck, and Vanessa Heinemann-Heile.
“GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls?” Schmalenbach
IMPULSE 3, no. 2 (2023): 1–6. https://doi.org/10.54585/BCGK4022.'
ieee: 'R. Maiterth, C. Sureth-Sloane, D. Dyck, and V. Heinemann-Heile, “GBP-Monitor
Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls?,” Schmalenbach
IMPULSE, vol. 3, no. 2, pp. 1–6, 2023, doi: 10.54585/BCGK4022.'
mla: 'Maiterth, Ralf, et al. “GBP-Monitor Q3/2023: Das Wachstumschancengesetz –
ein Investitionsimpuls?” Schmalenbach IMPULSE, vol. 3, no. 2, 2023, pp.
1–6, doi:10.54585/BCGK4022.'
short: R. Maiterth, C. Sureth-Sloane, D. Dyck, V. Heinemann-Heile, Schmalenbach
IMPULSE 3 (2023) 1–6.
date_created: 2023-12-07T13:57:00Z
date_updated: 2025-02-04T08:30:02Z
department:
- _id: '187'
doi: 10.54585/BCGK4022
intvolume: ' 3'
issue: '2'
language:
- iso: ger
main_file_link:
- open_access: '1'
url: 10.54585/BCGK4022
oa: '1'
page: 1 - 6
publication: Schmalenbach IMPULSE
status: public
title: 'GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls?'
type: journal_article
user_id: '74000'
volume: 3
year: '2023'
...
---
_id: '29050'
abstract:
- lang: eng
text: This study examines GAAP effective tax rate (ETR) visibility as a distinct
disclosure choice in firms’ financial statements. By applying a game-theory disclosure
model for the voluntary disclosure strategies of firms, in a tax setting, we argue
that firms face a trade-off in their ETR disclosure decisions. On the one hand,
firms have an incentive to enhance their ETR disclosure when the ratio offers
shareholders ‘favourable conditions’, for example, higher expected after-tax cash
flows. On the other hand, the disclosure of a favourable low ETR could attract
the attention of tax auditors and the public and ultimately result in disclosure
costs. We empirically test disclosure behaviour by examining the relation between
disclosure visibility and different ETR conditions that reflect different stakeholder-specific
costs and benefits. While we find that unfavourable ETR conditions are not highlighted,
we observe higher disclosure visibility for favourable ETRs (smooth, close to
the industry average, and decreasing ETRs). Additional analyses reveal that this
high visibility is characteristic of firm years with only moderately decreasing
ETRs at usual ETR levels, while extreme ETRs are not highlighted. Interestingly
and in contrast to our main results, a subsample of family firms does not seem
to highlight favourable ETRs.
article_type: original
author:
- first_name: Vanessa
full_name: Flagmeier, Vanessa
last_name: Flagmeier
- first_name: Jens
full_name: Müller, Jens
id: '1245'
last_name: Müller
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Flagmeier V, Müller J, Sureth-Sloane C. When Do Firms Highlight Their Effective
Tax Rate? Accounting and Business Research. 2023;53(1):1-37. doi:10.1080/00014788.2021.1958669
apa: Flagmeier, V., Müller, J., & Sureth-Sloane, C. (2023). When Do Firms Highlight
Their Effective Tax Rate? Accounting and Business Research, 53(1),
1–37. https://doi.org/10.1080/00014788.2021.1958669
bibtex: '@article{Flagmeier_Müller_Sureth-Sloane_2023, title={When Do Firms Highlight
Their Effective Tax Rate?}, volume={53}, DOI={10.1080/00014788.2021.1958669},
number={1}, journal={Accounting and Business Research}, author={Flagmeier, Vanessa
and Müller, Jens and Sureth-Sloane, Caren}, year={2023}, pages={1–37} }'
chicago: 'Flagmeier, Vanessa, Jens Müller, and Caren Sureth-Sloane. “When Do Firms
Highlight Their Effective Tax Rate?” Accounting and Business Research 53,
no. 1 (2023): 1–37. https://doi.org/10.1080/00014788.2021.1958669.'
ieee: 'V. Flagmeier, J. Müller, and C. Sureth-Sloane, “When Do Firms Highlight Their
Effective Tax Rate?,” Accounting and Business Research, vol. 53, no. 1,
pp. 1–37, 2023, doi: 10.1080/00014788.2021.1958669.'
mla: Flagmeier, Vanessa, et al. “When Do Firms Highlight Their Effective Tax Rate?”
Accounting and Business Research, vol. 53, no. 1, 2023, pp. 1–37, doi:10.1080/00014788.2021.1958669.
short: V. Flagmeier, J. Müller, C. Sureth-Sloane, Accounting and Business Research
53 (2023) 1–37.
date_created: 2021-12-20T08:29:38Z
date_updated: 2026-02-17T12:32:33Z
department:
- _id: '187'
doi: 10.1080/00014788.2021.1958669
intvolume: ' 53'
issue: '1'
language:
- iso: eng
main_file_link:
- open_access: '1'
oa: '1'
page: 1-37
publication: Accounting and Business Research
publication_status: published
quality_controlled: '1'
status: public
title: When Do Firms Highlight Their Effective Tax Rate?
type: journal_article
user_id: '40298'
volume: 53
year: '2023'
...
---
_id: '48979'
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
orcid: ' 0000-0002-8183-5901'
- first_name: Daniel
full_name: Dyck, Daniel
id: '83379'
last_name: Dyck
- first_name: Vanessa
full_name: Heinemann-Heile, Vanessa
id: '83380'
last_name: Heinemann-Heile
citation:
ama: 'Maiterth R, Sureth-Sloane C, Dyck D, Heinemann-Heile V. GBP-Monitor: Betriebswirtschaftliche
Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends
im November 2023. TRR 266 Accounting for Transparency; 2023. doi:10.52569/DURP4114'
apa: 'Maiterth, R., Sureth-Sloane, C., Dyck, D., & Heinemann-Heile, V. (2023).
GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen
in Deutschland. Unternehmenstrends im November 2023. TRR 266 Accounting for
Transparency. https://doi.org/10.52569/DURP4114'
bibtex: '@book{Maiterth_Sureth-Sloane_Dyck_Heinemann-Heile_2023, title={GBP-Monitor:
Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland.
Unternehmenstrends im November 2023}, DOI={10.52569/DURP4114},
publisher={TRR 266 Accounting for Transparency}, author={Maiterth, Ralf and Sureth-Sloane,
Caren and Dyck, Daniel and Heinemann-Heile, Vanessa}, year={2023} }'
chicago: 'Maiterth, Ralf, Caren Sureth-Sloane, Daniel Dyck, and Vanessa Heinemann-Heile.
GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen
in Deutschland. Unternehmenstrends im November 2023. TRR 266 Accounting for
Transparency, 2023. https://doi.org/10.52569/DURP4114.'
ieee: 'R. Maiterth, C. Sureth-Sloane, D. Dyck, and V. Heinemann-Heile, GBP-Monitor:
Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland.
Unternehmenstrends im November 2023. TRR 266 Accounting for Transparency,
2023.'
mla: 'Maiterth, Ralf, et al. GBP-Monitor: Betriebswirtschaftliche Einschätzungen
und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November
2023. TRR 266 Accounting for Transparency, 2023, doi:10.52569/DURP4114.'
short: 'R. Maiterth, C. Sureth-Sloane, D. Dyck, V. Heinemann-Heile, GBP-Monitor:
Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland.
Unternehmenstrends im November 2023, TRR 266 Accounting for Transparency, 2023.'
date_created: 2023-11-16T15:22:25Z
date_updated: 2024-12-07T14:14:05Z
department:
- _id: '187'
doi: 10.52569/DURP4114
language:
- iso: ger
main_file_link:
- open_access: '1'
url: 10.52569/DURP4114
oa: '1'
publisher: TRR 266 Accounting for Transparency
status: public
title: 'GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen
in Deutschland. Unternehmenstrends im November 2023'
type: report
user_id: '530'
year: '2023'
...
---
_id: '49092'
author:
- first_name: Harald
full_name: Amberger, Harald
last_name: Amberger
- first_name: Fernando
full_name: Siahaan, Fernando
last_name: Siahaan
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: 'Amberger H, Siahaan F, Sureth-Sloane C. The Cost of Tax Simplification:
Evidence from Risk-Taking in a Turnover-Based Corporate Tax System.; 2023.
doi:10.2139/ssrn.4589055'
apa: 'Amberger, H., Siahaan, F., & Sureth-Sloane, C. (2023). The Cost of
Tax Simplification: Evidence from Risk-taking in a Turnover-based Corporate Tax
System. https://doi.org/10.2139/ssrn.4589055'
bibtex: '@book{Amberger_Siahaan_Sureth-Sloane_2023, series={TRR 266 Accounting for
Transparency Working Paper Series No. 135}, title={The Cost of Tax Simplification:
Evidence from Risk-taking in a Turnover-based Corporate Tax System}, DOI={10.2139/ssrn.4589055},
author={Amberger, Harald and Siahaan, Fernando and Sureth-Sloane, Caren}, year={2023},
collection={TRR 266 Accounting for Transparency Working Paper Series No. 135}
}'
chicago: 'Amberger, Harald, Fernando Siahaan, and Caren Sureth-Sloane. The Cost
of Tax Simplification: Evidence from Risk-Taking in a Turnover-Based Corporate
Tax System. TRR 266 Accounting for Transparency Working Paper Series No. 135,
2023. https://doi.org/10.2139/ssrn.4589055.'
ieee: 'H. Amberger, F. Siahaan, and C. Sureth-Sloane, The Cost of Tax Simplification:
Evidence from Risk-taking in a Turnover-based Corporate Tax System. 2023.'
mla: 'Amberger, Harald, et al. The Cost of Tax Simplification: Evidence from
Risk-Taking in a Turnover-Based Corporate Tax System. 2023, doi:10.2139/ssrn.4589055.'
short: 'H. Amberger, F. Siahaan, C. Sureth-Sloane, The Cost of Tax Simplification:
Evidence from Risk-Taking in a Turnover-Based Corporate Tax System, 2023.'
date_created: 2023-11-21T12:20:38Z
date_updated: 2024-12-07T14:11:11Z
department:
- _id: '187'
doi: 10.2139/ssrn.4589055
language:
- iso: eng
main_file_link:
- open_access: '1'
oa: '1'
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 135
status: public
title: 'The Cost of Tax Simplification: Evidence from Risk-taking in a Turnover-based
Corporate Tax System'
type: working_paper
user_id: '530'
year: '2023'
...
---
_id: '49293'
author:
- first_name: Vanessa
full_name: Heinemann-Heile, Vanessa
id: '83380'
last_name: Heinemann-Heile
- first_name: 'Ralf '
full_name: 'Maiterth, Ralf '
last_name: Maiterth
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: 'Heinemann-Heile V, Maiterth R, Sureth-Sloane C. Umfrage: Beurteilung Investitionsfördernder
Maßnahmen durch Unternehmen im Handwerk.; 2023. doi:10.52569/URLT9672'
apa: 'Heinemann-Heile, V., Maiterth, R., & Sureth-Sloane, C. (2023). Umfrage:
Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk.
https://doi.org/10.52569/URLT9672'
bibtex: '@book{Heinemann-Heile_Maiterth_Sureth-Sloane_2023, series={TRR 266 Accounting
for Transparency}, title={Umfrage: Beurteilung Investitionsfördernder Maßnahmen
durch Unternehmen im Handwerk}, DOI={10.52569/URLT9672},
author={Heinemann-Heile, Vanessa and Maiterth, Ralf and Sureth-Sloane, Caren},
year={2023}, collection={TRR 266 Accounting for Transparency} }'
chicago: 'Heinemann-Heile, Vanessa, Ralf Maiterth, and Caren Sureth-Sloane. Umfrage:
Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk.
TRR 266 Accounting for Transparency, 2023. https://doi.org/10.52569/URLT9672.'
ieee: 'V. Heinemann-Heile, R. Maiterth, and C. Sureth-Sloane, Umfrage: Beurteilung
Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk. 2023.'
mla: 'Heinemann-Heile, Vanessa, et al. Umfrage: Beurteilung Investitionsfördernder
Maßnahmen durch Unternehmen im Handwerk. 2023, doi:10.52569/URLT9672.'
short: 'V. Heinemann-Heile, R. Maiterth, C. Sureth-Sloane, Umfrage: Beurteilung
Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk, 2023.'
date_created: 2023-11-28T12:34:59Z
date_updated: 2024-12-07T14:16:00Z
department:
- _id: '187'
doi: 10.52569/URLT9672
language:
- iso: ger
main_file_link:
- open_access: '1'
url: 10.52569/URLT9672
oa: '1'
series_title: TRR 266 Accounting for Transparency
status: public
title: 'Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im
Handwerk'
type: report
user_id: '530'
year: '2023'
...
---
_id: '49549'
author:
- first_name: Simon
full_name: Harst, Simon
last_name: Harst
- first_name: 'Deborah '
full_name: 'Schanz, Deborah '
last_name: Schanz
- first_name: Felix
full_name: Siegel, Felix
last_name: Siegel
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Harst S, Schanz D, Siegel F, Sureth-Sloane C. 2022 Global MNC Tax Complexity
Survey. TRR 266 Accounting for Transparency; 2023. doi:10.52569/VKAO7696
apa: Harst, S., Schanz, D., Siegel, F., & Sureth-Sloane, C. (2023). 2022
Global MNC Tax Complexity Survey. TRR 266 Accounting for Transparency. https://doi.org/10.52569/VKAO7696
bibtex: '@book{Harst_Schanz_Siegel_Sureth-Sloane_2023, title={2022 Global MNC Tax
Complexity Survey}, DOI={10.52569/VKAO7696},
publisher={TRR 266 Accounting for Transparency}, author={Harst, Simon and Schanz,
Deborah and Siegel, Felix and Sureth-Sloane, Caren}, year={2023} }'
chicago: Harst, Simon, Deborah Schanz, Felix Siegel, and Caren Sureth-Sloane. 2022
Global MNC Tax Complexity Survey. TRR 266 Accounting for Transparency, 2023.
https://doi.org/10.52569/VKAO7696.
ieee: S. Harst, D. Schanz, F. Siegel, and C. Sureth-Sloane, 2022 Global MNC Tax
Complexity Survey. TRR 266 Accounting for Transparency, 2023.
mla: Harst, Simon, et al. 2022 Global MNC Tax Complexity Survey. TRR 266
Accounting for Transparency, 2023, doi:10.52569/VKAO7696.
short: S. Harst, D. Schanz, F. Siegel, C. Sureth-Sloane, 2022 Global MNC Tax Complexity
Survey, TRR 266 Accounting for Transparency, 2023.
date_created: 2023-12-07T14:00:27Z
date_updated: 2024-12-07T14:14:29Z
department:
- _id: '187'
doi: 10.52569/VKAO7696
language:
- iso: eng
main_file_link:
- open_access: '1'
url: 10.52569/VKAO7696
oa: '1'
publisher: TRR 266 Accounting for Transparency
status: public
title: 2022 Global MNC Tax Complexity Survey
type: report
user_id: '530'
year: '2023'
...
---
_id: '62735'
author:
- first_name: Tobias
full_name: Bornemann, Tobias
id: '88419'
last_name: Bornemann
orcid: 0000-0003-4299-0551
- first_name: Martin
full_name: Jacob, Martin
last_name: Jacob
- first_name: Mariana
full_name: Sailer, Mariana
last_name: Sailer
citation:
ama: Bornemann T, Jacob M, Sailer M. Do Corporate Taxes Affect Executive Compensation?
The Accounting Review. 2023;98(2):31-58. doi:10.2308/TAR-2019-0567
apa: Bornemann, T., Jacob, M., & Sailer, M. (2023). Do Corporate Taxes Affect
Executive Compensation? The Accounting Review, 98(2), 31–58. https://doi.org/10.2308/TAR-2019-0567
bibtex: '@article{Bornemann_Jacob_Sailer_2023, title={Do Corporate Taxes Affect
Executive Compensation?}, volume={98}, DOI={10.2308/TAR-2019-0567},
number={2}, journal={The Accounting Review}, author={Bornemann, Tobias and Jacob,
Martin and Sailer, Mariana}, year={2023}, pages={31–58} }'
chicago: 'Bornemann, Tobias, Martin Jacob, and Mariana Sailer. “Do Corporate Taxes
Affect Executive Compensation?” The Accounting Review 98, no. 2 (2023):
31–58. https://doi.org/10.2308/TAR-2019-0567.'
ieee: 'T. Bornemann, M. Jacob, and M. Sailer, “Do Corporate Taxes Affect Executive
Compensation?,” The Accounting Review, vol. 98, no. 2, pp. 31–58, 2023,
doi: 10.2308/TAR-2019-0567.'
mla: Bornemann, Tobias, et al. “Do Corporate Taxes Affect Executive Compensation?”
The Accounting Review, vol. 98, no. 2, 2023, pp. 31–58, doi:10.2308/TAR-2019-0567.
short: T. Bornemann, M. Jacob, M. Sailer, The Accounting Review 98 (2023) 31–58.
date_created: 2025-12-02T08:37:44Z
date_updated: 2025-12-02T08:37:51Z
department:
- _id: '187'
doi: 10.2308/TAR-2019-0567
intvolume: ' 98'
issue: '2'
language:
- iso: eng
page: 31-58
publication: The Accounting Review
quality_controlled: '1'
status: public
title: Do Corporate Taxes Affect Executive Compensation?
type: journal_article
user_id: '96670'
volume: 98
year: '2023'
...
---
_id: '62736'
author:
- first_name: Tobias
full_name: Bornemann, Tobias
id: '88419'
last_name: Bornemann
orcid: 0000-0003-4299-0551
- first_name: Josef
full_name: Baumüller, Josef
last_name: Baumüller
citation:
ama: Bornemann T, Baumüller J. Verschwiegenheitspflichten in der GRI-Nachhaltigkeitsberichterstattung.
Praxis der Internationalen Rechnungslegung. 2023;19(5):171-176.
apa: Bornemann, T., & Baumüller, J. (2023). Verschwiegenheitspflichten in der
GRI-Nachhaltigkeitsberichterstattung. Praxis Der Internationalen Rechnungslegung,
19(5), 171–176.
bibtex: '@article{Bornemann_Baumüller_2023, title={Verschwiegenheitspflichten in
der GRI-Nachhaltigkeitsberichterstattung}, volume={19}, number={5}, journal={Praxis
der Internationalen Rechnungslegung}, author={Bornemann, Tobias and Baumüller,
Josef}, year={2023}, pages={171–176} }'
chicago: 'Bornemann, Tobias, and Josef Baumüller. “Verschwiegenheitspflichten in
Der GRI-Nachhaltigkeitsberichterstattung.” Praxis Der Internationalen Rechnungslegung
19, no. 5 (2023): 171–76.'
ieee: T. Bornemann and J. Baumüller, “Verschwiegenheitspflichten in der GRI-Nachhaltigkeitsberichterstattung,”
Praxis der Internationalen Rechnungslegung, vol. 19, no. 5, pp. 171–176,
2023.
mla: Bornemann, Tobias, and Josef Baumüller. “Verschwiegenheitspflichten in Der
GRI-Nachhaltigkeitsberichterstattung.” Praxis Der Internationalen Rechnungslegung,
vol. 19, no. 5, 2023, pp. 171–76.
short: T. Bornemann, J. Baumüller, Praxis Der Internationalen Rechnungslegung 19
(2023) 171–176.
date_created: 2025-12-02T08:44:57Z
date_updated: 2025-12-02T08:45:11Z
department:
- _id: '187'
intvolume: ' 19'
issue: '5'
language:
- iso: eng
page: 171-176
publication: Praxis der Internationalen Rechnungslegung
status: public
title: Verschwiegenheitspflichten in der GRI-Nachhaltigkeitsberichterstattung
type: journal_article
user_id: '96670'
volume: 19
year: '2023'
...
---
_id: '62734'
author:
- first_name: Tobias
full_name: Bornemann, Tobias
id: '88419'
last_name: Bornemann
orcid: 0000-0003-4299-0551
- first_name: Stacie
full_name: Kelley, Stacie
last_name: Kelley
- first_name: Benjamin
full_name: Osswald, Benjamin
last_name: Osswald
citation:
ama: Bornemann T, Kelley S, Osswald B. The Effect of Intellectual Property Boxes
on Innovative Activity and Tax Benefits. Journal of the American Taxation Association.
2023;45(2):1-28. doi:10.2308/JATA-2021-013
apa: Bornemann, T., Kelley, S., & Osswald, B. (2023). The Effect of Intellectual
Property Boxes on Innovative Activity and Tax Benefits. Journal of the American
Taxation Association, 45(2), 1–28. https://doi.org/10.2308/JATA-2021-013
bibtex: '@article{Bornemann_Kelley_Osswald_2023, title={The Effect of Intellectual
Property Boxes on Innovative Activity and Tax Benefits}, volume={45}, DOI={10.2308/JATA-2021-013}, number={2},
journal={Journal of the American Taxation Association}, author={Bornemann, Tobias
and Kelley, Stacie and Osswald, Benjamin}, year={2023}, pages={1–28} }'
chicago: 'Bornemann, Tobias, Stacie Kelley, and Benjamin Osswald. “The Effect of
Intellectual Property Boxes on Innovative Activity and Tax Benefits.” Journal
of the American Taxation Association 45, no. 2 (2023): 1–28. https://doi.org/10.2308/JATA-2021-013.'
ieee: 'T. Bornemann, S. Kelley, and B. Osswald, “The Effect of Intellectual Property
Boxes on Innovative Activity and Tax Benefits,” Journal of the American Taxation
Association, vol. 45, no. 2, pp. 1–28, 2023, doi: 10.2308/JATA-2021-013.'
mla: Bornemann, Tobias, et al. “The Effect of Intellectual Property Boxes on Innovative
Activity and Tax Benefits.” Journal of the American Taxation Association,
vol. 45, no. 2, 2023, pp. 1–28, doi:10.2308/JATA-2021-013.
short: T. Bornemann, S. Kelley, B. Osswald, Journal of the American Taxation Association
45 (2023) 1–28.
date_created: 2025-12-02T08:35:24Z
date_updated: 2025-12-02T09:21:07Z
department:
- _id: '187'
doi: 10.2308/JATA-2021-013
intvolume: ' 45'
issue: '2'
language:
- iso: eng
page: 1-28
publication: Journal of the American Taxation Association
quality_controlled: '1'
status: public
title: The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits
type: journal_article
user_id: '96670'
volume: 45
year: '2023'
...
---
_id: '49295'
author:
- first_name: Vanessa
full_name: Heinemann-Heile, Vanessa
id: '83380'
last_name: Heinemann-Heile
- first_name: Ralf
full_name: Maiterth, Ralf
last_name: Maiterth
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: 'Heinemann-Heile V, Maiterth R, Sureth-Sloane C. Umfrage: Beurteilung Investitionsfördernder
Maßnahmen durch Unternehmen aus Handel, Dienstleistung und Industrie.; 2023.
doi:doi.org/10.52569/JCNY6589'
apa: 'Heinemann-Heile, V., Maiterth, R., & Sureth-Sloane, C. (2023). Umfrage:
Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen aus Handel, Dienstleistung
und Industrie. https://doi.org/doi.org/10.52569/JCNY6589'
bibtex: '@book{Heinemann-Heile_Maiterth_Sureth-Sloane_2023, series={TRR 266 Accounting
for Transparency}, title={Umfrage: Beurteilung Investitionsfördernder Maßnahmen
durch Unternehmen aus Handel, Dienstleistung und Industrie}, DOI={doi.org/10.52569/JCNY6589},
author={Heinemann-Heile, Vanessa and Maiterth, Ralf and Sureth-Sloane, Caren},
year={2023}, collection={TRR 266 Accounting for Transparency} }'
chicago: 'Heinemann-Heile, Vanessa, Ralf Maiterth, and Caren Sureth-Sloane. Umfrage:
Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen aus Handel, Dienstleistung
und Industrie. TRR 266 Accounting for Transparency, 2023. https://doi.org/doi.org/10.52569/JCNY6589.'
ieee: 'V. Heinemann-Heile, R. Maiterth, and C. Sureth-Sloane, Umfrage: Beurteilung
Investitionsfördernder Maßnahmen durch Unternehmen aus Handel, Dienstleistung
und Industrie. 2023.'
mla: 'Heinemann-Heile, Vanessa, et al. Umfrage: Beurteilung Investitionsfördernder
Maßnahmen durch Unternehmen aus Handel, Dienstleistung und Industrie. 2023,
doi:doi.org/10.52569/JCNY6589.'
short: 'V. Heinemann-Heile, R. Maiterth, C. Sureth-Sloane, Umfrage: Beurteilung
Investitionsfördernder Maßnahmen durch Unternehmen aus Handel, Dienstleistung
und Industrie, 2023.'
date_created: 2023-11-28T12:36:09Z
date_updated: 2026-01-10T10:08:50Z
department:
- _id: '187'
doi: doi.org/10.52569/JCNY6589
language:
- iso: ger
main_file_link:
- open_access: '1'
url: doi.org/10.52569/JCNY6589
oa: '1'
series_title: TRR 266 Accounting for Transparency
status: public
title: 'Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen aus
Handel, Dienstleistung und Industrie'
type: report
user_id: '530'
year: '2023'
...
---
_id: '25041'
article_type: original
author:
- first_name: Matthias
full_name: Pelster, Matthias
id: '67265'
last_name: Pelster
orcid: ' https://orcid.org/0000-0001-5740-2420'
- first_name: Stefan
full_name: Schaltegger, Stefan
last_name: Schaltegger
citation:
ama: 'Pelster M, Schaltegger S. The dark triad and corporate sustainability: An
empirical analysis of personality traits of middle managers. Business Ethics,
the Environment & Responsibility. 2022;31(1):80-99. doi:10.1111/beer.12398'
apa: 'Pelster, M., & Schaltegger, S. (2022). The dark triad and corporate sustainability:
An empirical analysis of personality traits of middle managers. Business Ethics,
the Environment & Responsibility, 31(1), 80–99. https://doi.org/10.1111/beer.12398'
bibtex: '@article{Pelster_Schaltegger_2022, title={The dark triad and corporate
sustainability: An empirical analysis of personality traits of middle managers},
volume={31}, DOI={10.1111/beer.12398},
number={1}, journal={Business Ethics, the Environment & Responsibility}, author={Pelster,
Matthias and Schaltegger, Stefan}, year={2022}, pages={80–99} }'
chicago: 'Pelster, Matthias, and Stefan Schaltegger. “The Dark Triad and Corporate
Sustainability: An Empirical Analysis of Personality Traits of Middle Managers.”
Business Ethics, the Environment & Responsibility 31, no. 1 (2022):
80–99. https://doi.org/10.1111/beer.12398.'
ieee: 'M. Pelster and S. Schaltegger, “The dark triad and corporate sustainability:
An empirical analysis of personality traits of middle managers,” Business Ethics,
the Environment & Responsibility, vol. 31, no. 1, pp. 80–99, 2022, doi:
10.1111/beer.12398.'
mla: 'Pelster, Matthias, and Stefan Schaltegger. “The Dark Triad and Corporate Sustainability:
An Empirical Analysis of Personality Traits of Middle Managers.” Business Ethics,
the Environment & Responsibility, vol. 31, no. 1, 2022, pp. 80–99, doi:10.1111/beer.12398.'
short: M. Pelster, S. Schaltegger, Business Ethics, the Environment & Responsibility
31 (2022) 80–99.
date_created: 2021-09-25T15:25:22Z
date_updated: 2022-01-06T06:56:44Z
department:
- _id: '186'
- _id: '578'
doi: 10.1111/beer.12398
issue: '1'
language:
- iso: eng
page: 80-99
publication: Business Ethics, the Environment & Responsibility
publication_status: published
quality_controlled: '1'
status: public
title: 'The dark triad and corporate sustainability: An empirical analysis of personality
traits of middle managers'
type: journal_article
user_id: '67265'
volume: ' 31'
year: '2022'
...
---
_id: '13147'
abstract:
- lang: eng
text: Employing a unique and hand-collected sample of 648 true sale loan securitization
transactions issued by 57 stock-listed banks across the EU-12 plus Switzerland
over the period from 1997 to 2010, this paper empirically analyzes the relationship
between true sale loan securitization and the issuing banks’ non-performing loans
to total assets ratios. Overall, we provide evidence for a negative impact of
securitization on NPL exposures suggesting that banks predominantly used securitization
as an instrument of credit risk transfer and diversification. In addition, the
analysis at hand reveals a time-sensitive relationship between securitization
and NPL exposures. While we observe an even stronger NPL-reducing effect through
securitization during the non-crisis periods, the effect reverses during and after
the global financial crisis suggesting that banks were forced to provide credit
enhancement and employ securitization as a funding management tool. Along with
the results from a variety of sensitivity analyses our study provides important
implications for the recent debate on reducing NPL exposures of European banks
by revitalizing the European securitization market.
article_type: original
author:
- first_name: Sascha Tobias
full_name: Wengerek, Sascha Tobias
id: '48837'
last_name: Wengerek
orcid: 0000-0002-7820-3903
- first_name: Benjamin
full_name: Hippert, Benjamin
id: '48476'
last_name: Hippert
- first_name: André
full_name: Uhde, André
id: '36049'
last_name: Uhde
orcid: https://orcid.org/0000-0002-8058-8857
citation:
ama: Wengerek ST, Hippert B, Uhde A. Risk allocation through securitization – Evidence
from non-performing loans. The Quarterly Review of Economics and Finance.
2022;Vol. 86 (11):48-64. doi:https://doi.org/10.1016/j.qref.2022.06.005
apa: Wengerek, S. T., Hippert, B., & Uhde, A. (2022). Risk allocation through
securitization – Evidence from non-performing loans. The Quarterly Review of
Economics and Finance, Vol. 86 (11), 48–64. https://doi.org/10.1016/j.qref.2022.06.005
bibtex: '@article{Wengerek_Hippert_Uhde_2022, title={Risk allocation through securitization
– Evidence from non-performing loans}, volume={Vol. 86 (11)}, DOI={https://doi.org/10.1016/j.qref.2022.06.005},
journal={The Quarterly Review of Economics and Finance}, publisher={Elsevier},
author={Wengerek, Sascha Tobias and Hippert, Benjamin and Uhde, André}, year={2022},
pages={48–64} }'
chicago: 'Wengerek, Sascha Tobias, Benjamin Hippert, and André Uhde. “Risk Allocation
through Securitization – Evidence from Non-Performing Loans.” The Quarterly
Review of Economics and Finance Vol. 86 (11) (2022): 48–64. https://doi.org/10.1016/j.qref.2022.06.005.'
ieee: 'S. T. Wengerek, B. Hippert, and A. Uhde, “Risk allocation through securitization
– Evidence from non-performing loans,” The Quarterly Review of Economics and
Finance, vol. Vol. 86 (11), pp. 48–64, 2022, doi: https://doi.org/10.1016/j.qref.2022.06.005.'
mla: Wengerek, Sascha Tobias, et al. “Risk Allocation through Securitization – Evidence
from Non-Performing Loans.” The Quarterly Review of Economics and Finance,
vol. Vol. 86 (11), Elsevier, 2022, pp. 48–64, doi:https://doi.org/10.1016/j.qref.2022.06.005.
short: S.T. Wengerek, B. Hippert, A. Uhde, The Quarterly Review of Economics and
Finance Vol. 86 (11) (2022) 48–64.
date_created: 2019-09-06T08:59:28Z
date_updated: 2022-12-23T11:27:53Z
department:
- _id: '186'
- _id: '188'
doi: https://doi.org/10.1016/j.qref.2022.06.005
jel:
- G21
- G28
- G32
keyword:
- European Banking
- Non-performing Loans
- Securitization
language:
- iso: eng
page: 48-64
publication: The Quarterly Review of Economics and Finance
publication_status: published
publisher: Elsevier
status: public
title: Risk allocation through securitization – Evidence from non-performing loans
type: journal_article
user_id: '36049'
volume: Vol. 86 (11)
year: '2022'
...