@inproceedings{57823,
  author       = {{Büker, Ronja and Bellwald, Noah}},
  booktitle    = {{Jahrestagung der Sektion Berufs- und Wirtschaftspädagogik der Deutschen Gesellschaft für Erziehungswissenschaft}},
  location     = {{Flensburg}},
  title        = {{{Selbstregulation von Unternehmer*innen - eine latente Klassenanalyse}}},
  year         = {{2023}},
}

@article{45720,
  author       = {{Steinhoff, Lena and Liu, J. (S.) and Li, X. and Palmatier, R. W.}},
  journal      = {{Journal of International Marketing}},
  number       = {{1}},
  pages        = {{1--31}},
  title        = {{{Customer Engagement in International Markets}}},
  doi          = {{10.1177/1069031X221099211}},
  volume       = {{31}},
  year         = {{2023}},
}

@inproceedings{46646,
  author       = {{Althaus, Maike and Grieger, Nicole and Vorbohle, Christian and Müller, Michelle and Kundisch, Dennis}},
  booktitle    = {{Proceedings of the 15th Mediterranean Conference on Information Systems (MCIS)}},
  location     = {{Madrid, Spanien}},
  title        = {{{Business Models for Cultural Event Platforms - A Taxonomy Approach}}},
  year         = {{2023}},
}

@article{53831,
  author       = {{Bartlitz, David and Gräfe, Alexander and Gilch, Luis}},
  issn         = {{1556-5068}},
  journal      = {{Consumer Behavioral Finance eJournal}},
  pages        = {{1--24}},
  publisher    = {{Elsevier BV}},
  title        = {{{The Reasonable Investor, Ex Ante Information and Ad Hoc Announcements}}},
  doi          = {{10.2139/ssrn.4482987}},
  year         = {{2023}},
}

@article{54193,
  author       = {{Bartlitz, David}},
  journal      = {{iff Infobrief}},
  number       = {{17}},
  pages        = {{1--12}},
  title        = {{{Unangemessene Benachteiligung durch Entgeltklausel in Ansparphase eines Bausparvertrags. Besprechung zu BGH, Urt. v. 15.11.2022 - XI ZR 551/21 - BGHZ 235, 102-117}}},
  year         = {{2023}},
}

@inbook{60429,
  author       = {{Bartlitz, David and Hoffmann, Jochen}},
  booktitle    = {{Kommentar zum Gesetz betreffend die Gesellschaften mit beschränkter Haftung (GmbH-Gesetz)}},
  editor       = {{Michalski, Lutz and Heidinger, Andreas and Leible, Stefan and Schmidt, Jessica}},
  publisher    = {{C.H. Beck}},
  title        = {{{§§ 53, 54 GmbHG (Satzungsänderungen), Bd. 2: §§ 35-88 GmbHG, EGGmbHG}}},
  volume       = {{2}},
  year         = {{2023}},
}

@inproceedings{50285,
  author       = {{Daniel-Söltenfuß, Desiree and Breuing, Friederike  and Kückmann, Marie-Ann}},
  location     = {{Universität Padeborn}},
  title        = {{{Innovation and Transfer Processes in the German VET System}}},
  year         = {{2023}},
}

@article{45112,
  author       = {{Beverungen, Daniel and Kundisch, Dennis and Mirbabaie, Milad and Müller, Oliver and Schryen, Guido and Trang, Simon Thanh-Nam and Trier, Matthias}},
  journal      = {{Business & Information Systems Engineering}},
  number       = {{4}},
  pages        = {{463 -- 474}},
  title        = {{{Digital Responsibility – a Multilevel Framework for Responsible Digitalization}}},
  doi          = {{10.1007/s12599-023-00822-x}},
  volume       = {{65}},
  year         = {{2023}},
}

@article{29050,
  abstract     = {{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.}},
  author       = {{Flagmeier, Vanessa and Müller, Jens and Sureth-Sloane, Caren}},
  journal      = {{Accounting and Business Research}},
  number       = {{1}},
  pages        = {{1--37}},
  title        = {{{When Do Firms Highlight Their Effective Tax Rate?}}},
  doi          = {{10.1080/00014788.2021.1958669}},
  volume       = {{53}},
  year         = {{2023}},
}

@article{46043,
  author       = {{Unterstell, Rembert}},
  journal      = {{forschung - Das Magazin der Deutschen Forschungsgemeinschaft}},
  number       = {{1}},
  pages        = {{6--9}},
  publisher    = {{DFG}},
  title        = {{{Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane}}},
  year         = {{2023}},
}

@article{62734,
  author       = {{Bornemann, Tobias and Kelley, Stacie and Osswald, Benjamin}},
  journal      = {{Journal of the American Taxation Association}},
  number       = {{2}},
  pages        = {{1--28}},
  title        = {{{The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits}}},
  doi          = {{10.2308/JATA-2021-013}},
  volume       = {{45}},
  year         = {{2023}},
}

@article{62735,
  author       = {{Bornemann, Tobias and Jacob, Martin and Sailer, Mariana}},
  journal      = {{The Accounting Review}},
  number       = {{2}},
  pages        = {{31--58}},
  title        = {{{Do Corporate Taxes Affect Executive Compensation?}}},
  doi          = {{10.2308/TAR-2019-0567}},
  volume       = {{98}},
  year         = {{2023}},
}

@article{46042,
  author       = {{Koch, Reinald and Holtmann, Svea and Giese, Henning}},
  issn         = {{0044-2372}},
  journal      = {{Journal of Business Economics}},
  number       = {{1-2}},
  pages        = {{59--109}},
  publisher    = {{Springer Science and Business Media LLC}},
  title        = {{{Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises}}},
  doi          = {{10.1007/s11573-022-01134-4}},
  volume       = {{93}},
  year         = {{2023}},
}

@article{42897,
  author       = {{Fochmann, Martin and Heinemann-Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}},
  journal      = {{Steuer und Wirtschaft}},
  number       = {{2}},
  pages        = {{171--187}},
  title        = {{{Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung}}},
  volume       = {{100}},
  year         = {{2023}},
}

@article{42635,
  author       = {{Greil, Stefan and Overesch, Michael and Rohlfing-Bastian, Anna and Schreiber, Ulrich and Sureth-Sloane, Caren}},
  journal      = {{Intertax}},
  number       = {{4}},
  pages        = {{272--289}},
  title        = {{{Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing}}},
  volume       = {{51}},
  year         = {{2023}},
}

@inproceedings{65453,
  author       = {{Kückmann, Marie-Ann and Breuing, Friederike and Kundisch, Heike}},
  location     = {{Paderborn}},
  title        = {{{Wandel mit dem Stift gestalten - Ein exploratives Lehrformat zur Digitalen Transformation in einer mediatisierten Welt}}},
  year         = {{2023}},
}

@inproceedings{65900,
  author       = {{Breuing, Friederike}},
  location     = {{Köln}},
  title        = {{{Von Facilitation und Prozessbegleitung - den bisher unterschätzten Kräften?! Einblicke in die Themeneingrenzungsphase}}},
  year         = {{2023}},
}

@article{66111,
  author       = {{Radermacher, Katharina and Schneider, Martin}},
  issn         = {{0032-3446}},
  journal      = {{Die Politische Meinung}},
  number       = {{580}},
  title        = {{{Employer Branding - Wie Arbeitgeber strategisch gegen den Arbeitskräftemangel vorgehen.}}},
  volume       = {{68}},
  year         = {{2023}},
}

@article{25041,
  author       = {{Pelster, Matthias and Schaltegger, Stefan}},
  journal      = {{Business Ethics, the Environment & Responsibility}},
  number       = {{1}},
  pages        = {{80--99}},
  title        = {{{The dark triad and corporate sustainability: An empirical analysis of personality traits of middle managers}}},
  doi          = {{10.1111/beer.12398}},
  volume       = {{ 31}},
  year         = {{2022}},
}

@inproceedings{24579,
  author       = {{Müller, Michelle and Neumann, Jürgen and Kundisch, Dennis}},
  booktitle    = {{Proceedings of the 55th Hawaii International Conference on System Sciences (HICSS)}},
  location     = {{Maui, Hawaii, USA}},
  title        = {{{Dear Guests, please pay for my license – Analyzing the heterogenous cost-pass-through of commercial and non-commercial rental suppliers in response to regulatory policies}}},
  year         = {{2022}},
}