[{"abstract":[{"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.","lang":"eng"}],"extern":"1","user_id":"88603","title":"Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?","department":[{"_id":"635"},{"_id":"186"},{"_id":"551"}],"keyword":["private firms","voluntary audit","cost of debt","self-selection bias","lemon problem"],"author":[{"full_name":"Kosi, Urska","first_name":"Urska","id":"54068","last_name":"Kosi"},{"full_name":"Koren, Jerney","first_name":"Jerney","last_name":"Koren"},{"last_name":"Valentincic","full_name":"Valentincic, Aljosa","first_name":"Aljosa"}],"date_created":"2023-01-17T13:25:30Z","status":"public","conference":{"end_date":"2013-05-05","start_date":"2013-05-02","name":"36th Annual Congress of European Accounting Association","location":"Paris, France"},"_id":"37109","date_updated":"2023-01-17T13:51:24Z","main_file_link":[{"url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2373987"}],"language":[{"iso":"eng"}],"type":"conference","citation":{"short":"U. Kosi, J. Koren, A. Valentincic, in: 2013.","ieee":"U. Kosi, J. Koren, and A. Valentincic, “Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?,” presented at the 36th Annual Congress of European Accounting Association, Paris, France, 2013.","chicago":"Kosi, Urska, Jerney Koren, and Aljosa Valentincic. “Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?,” 2013.","apa":"Kosi, U., Koren, J., & Valentincic, A. (2013). Does Financial Statement Audit Reduce the Cost of Debt of Private Firms? 36th Annual Congress of European Accounting Association, Paris, France.","ama":"Kosi U, Koren J, Valentincic A. Does Financial Statement Audit Reduce the Cost of Debt of Private Firms? In: ; 2013.","bibtex":"@inproceedings{Kosi_Koren_Valentincic_2013, title={Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?}, author={Kosi, Urska and Koren, Jerney and Valentincic, Aljosa}, year={2013} }","mla":"Kosi, Urska, et al. Does Financial Statement Audit Reduce the Cost of Debt of Private Firms? 2013."},"year":"2013"},{"language":[{"iso":"eng"}],"year":"2013","type":"conference","citation":{"short":"U. Kosi, A. Florou, P.F. Pope, in: 2013.","ieee":"U. Kosi, A. Florou, and P. F. Pope, “Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information?,” presented at the 9th Workshop on European Financial Reporting, Valencia, Spain, 2013.","apa":"Kosi, U., Florou, A., & Pope, P. F. (2013). Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information? 9th Workshop on European Financial Reporting, Valencia, Spain.","ama":"Kosi U, Florou A, Pope PF. Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information? In: ; 2013.","chicago":"Kosi, Urska, Annita Florou, and Peter F. Pope. “Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information?,” 2013.","mla":"Kosi, Urska, et al. Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information? 2013.","bibtex":"@inproceedings{Kosi_Florou_Pope_2013, title={Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information?}, author={Kosi, Urska and Florou, Annita and Pope, Peter F. }, year={2013} }"},"date_updated":"2023-01-17T13:52:33Z","_id":"37115","conference":{"location":"Valencia, Spain","start_date":"2013-09-05","name":"9th Workshop on European Financial Reporting","end_date":"2013-09-06"},"status":"public","date_created":"2023-01-17T13:52:28Z","author":[{"id":"54068","last_name":"Kosi","full_name":"Kosi, Urska","first_name":"Urska"},{"last_name":"Florou","full_name":"Florou, Annita","first_name":"Annita"},{"first_name":"Peter F. ","full_name":"Pope, Peter F. ","last_name":"Pope"}],"department":[{"_id":"635"},{"_id":"186"},{"_id":"551"}],"user_id":"88603","title":"Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information?","extern":"1"},{"intvolume":" 22","_id":"3549","issue":"1","page":"117-150","citation":{"short":"U. Kosi, A. Valentincic, European Accounting Review 22 (2013) 117–150.","ieee":"U. Kosi and A. Valentincic, “Write-offs and profitability in private firms: Disentangling the impact of tax-minimisation incentives,” European Accounting Review, vol. 22, no. 1, pp. 117–150, 2013, doi: 10.1080/09638180.2012.661938.","ama":"Kosi U, Valentincic A. Write-offs and profitability in private firms: Disentangling the impact of tax-minimisation incentives. European Accounting Review. 2013;22(1):117-150. doi:10.1080/09638180.2012.661938","apa":"Kosi, U., & Valentincic, A. (2013). Write-offs and profitability in private firms: Disentangling the impact of tax-minimisation incentives. European Accounting Review, 22(1), 117–150. https://doi.org/10.1080/09638180.2012.661938","chicago":"Kosi, Urska, and Aljosa Valentincic. “Write-Offs and Profitability in Private Firms: Disentangling the Impact of Tax-Minimisation Incentives.” European Accounting Review 22, no. 1 (2013): 117–50. https://doi.org/10.1080/09638180.2012.661938.","mla":"Kosi, Urska, and Aljosa Valentincic. “Write-Offs and Profitability in Private Firms: Disentangling the Impact of Tax-Minimisation Incentives.” European Accounting Review, vol. 22, no. 1, 2013, pp. 117–50, doi:10.1080/09638180.2012.661938.","bibtex":"@article{Kosi_Valentincic_2013, title={Write-offs and profitability in private firms: Disentangling the impact of tax-minimisation incentives}, volume={22}, DOI={10.1080/09638180.2012.661938}, number={1}, journal={European Accounting Review}, author={Kosi, Urska and Valentincic, Aljosa}, year={2013}, pages={117–150} }"},"year":"2013","type":"journal_article","abstract":[{"lang":"eng","text":"Private firms are likely to use the financial reporting process more for other objectives, such as tax savings, than for communicating performance. However, observing firms choosing accounting policies for tax-minimisation purposes is not straightforward due to (i) tax and non-tax costs of reporting lower income (ii) accounting policies that result in lower reported income and no tax savings but generate non-tax benefits (iii) preparers' multiple incentives and (iv) econometric issues. We observe a large sample of 20,505 private firms writing off assets in two separate regimes, one that generates tax savings and one that does not. Firms significantly decrease, but continue to use, write-offs after the adverse change in tax treatment of write-offs. The exogenous tax change should not affect other reporting incentives. This allows us to disentangle the tax-minimisation incentive from other (un-observable) incentives, including debt contracting, dividends and employee relations that contribute to the observed anomalous positive relationship between write-offs and profitability. We show that for private firms (i) obtaining tax savings is important overall (ii) non-tax costs and benefits are probably also important and (iii) earnings informativeness for future cash flows increases after the adverse tax legislation change."}],"extern":"1","user_id":"54068","publication":"European Accounting Review","author":[{"id":"54068","last_name":"Kosi","full_name":"Kosi, Urska","first_name":"Urska"},{"last_name":"Valentincic","full_name":"Valentincic, Aljosa","first_name":"Aljosa"}],"date_created":"2018-07-12T08:20:29Z","status":"public","volume":22,"date_updated":"2023-01-24T15:33:44Z","doi":"10.1080/09638180.2012.661938","language":[{"iso":"eng"}],"title":"Write-offs and profitability in private firms: Disentangling the impact of tax-minimisation incentives","department":[{"_id":"551"},{"_id":"186"},{"_id":"635"}],"publication_status":"published"},{"citation":{"ieee":"A. Florou and U. Kosi, “Does mandatory IFRS adoption facilitate debt financing? ,” presented at the FACTS-Forschungswerkstatt, Berlin, Germany, 2013.","short":"A. Florou, U. Kosi, in: 2013.","mla":"Florou, Annita, and Urska Kosi. Does Mandatory IFRS Adoption Facilitate Debt Financing? . 2013.","bibtex":"@inproceedings{Florou_Kosi_2013, title={Does mandatory IFRS adoption facilitate debt financing? }, author={Florou, Annita and Kosi, Urska}, year={2013} }","chicago":"Florou, Annita, and Urska Kosi. “Does Mandatory IFRS Adoption Facilitate Debt Financing? ,” 2013.","apa":"Florou, A., & Kosi, U. (2013). Does mandatory IFRS adoption facilitate debt financing? . FACTS-Forschungswerkstatt, Berlin, Germany.","ama":"Florou A, Kosi U. Does mandatory IFRS adoption facilitate debt financing? . In: ; 2013."},"year":"2013","type":"conference","language":[{"iso":"eng"}],"conference":{"start_date":"2013-01-07","name":"FACTS-Forschungswerkstatt","location":"Berlin, Germany"},"_id":"37110","date_updated":"2023-01-24T15:34:43Z","date_created":"2023-01-17T13:28:19Z","status":"public","department":[{"_id":"635"},{"_id":"186"},{"_id":"551"}],"author":[{"first_name":"Annita","full_name":"Florou, Annita","last_name":"Florou"},{"last_name":"Kosi","id":"54068","first_name":"Urska","full_name":"Kosi, Urska"}],"title":"Does mandatory IFRS adoption facilitate debt financing? ","user_id":"54068","extern":"1"},{"publication_status":"published","publication_identifier":{"issn":["0963-8180","1468-4497"]},"department":[{"_id":"187"},{"_id":"635"}],"title":"Sooner or Later? – Paradoxical Investment Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment Flexibility","language":[{"iso":"eng"}],"doi":"10.1080/09638180.2012.682781","date_updated":"2023-01-31T12:13:03Z","volume":22,"date_created":"2018-10-30T13:53:32Z","status":"public","publication":"European Accounting Review","author":[{"last_name":"Niemann","first_name":"Rainer","full_name":"Niemann, Rainer"},{"full_name":"Sureth-Sloane, Caren","orcid":" 0000-0002-8183-5901","first_name":"Caren","id":"530","last_name":"Sureth-Sloane"}],"quality_controlled":"1","publisher":"Informa UK Limited","user_id":"21222","page":"367-390","citation":{"mla":"Niemann, Rainer, and Caren Sureth-Sloane. “Sooner or Later? – Paradoxical Investment Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment Flexibility.” European Accounting Review, vol. 22, no. 2, Informa UK Limited, 2013, pp. 367–90, doi:10.1080/09638180.2012.682781.","bibtex":"@article{Niemann_Sureth-Sloane_2013, title={Sooner or Later? – Paradoxical Investment Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment Flexibility}, volume={22}, DOI={10.1080/09638180.2012.682781}, number={2}, journal={European Accounting Review}, publisher={Informa UK Limited}, author={Niemann, Rainer and Sureth-Sloane, Caren}, year={2013}, pages={367–390} }","ama":"Niemann R, Sureth-Sloane C. Sooner or Later? – Paradoxical Investment Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment Flexibility. European Accounting Review. 2013;22(2):367-390. doi:10.1080/09638180.2012.682781","apa":"Niemann, R., & Sureth-Sloane, C. (2013). Sooner or Later? – Paradoxical Investment Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment Flexibility. European Accounting Review, 22(2), 367–390. https://doi.org/10.1080/09638180.2012.682781","chicago":"Niemann, Rainer, and Caren Sureth-Sloane. “Sooner or Later? – Paradoxical Investment Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment Flexibility.” European Accounting Review 22, no. 2 (2013): 367–90. https://doi.org/10.1080/09638180.2012.682781.","ieee":"R. Niemann and C. Sureth-Sloane, “Sooner or Later? – Paradoxical Investment Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment Flexibility,” European Accounting Review, vol. 22, no. 2, pp. 367–390, 2013, doi: 10.1080/09638180.2012.682781.","short":"R. Niemann, C. Sureth-Sloane, European Accounting Review 22 (2013) 367–390."},"year":"2013","type":"journal_article","issue":"2","intvolume":" 22","_id":"5045"},{"language":[{"iso":"ger"}],"type":"journal_article","year":"2013","citation":{"bibtex":"@article{Vollert_Eikel_Sureth-Sloane_2013, title={Advance Pricing Agreements (APAs) als Instrument zur Vermeidung von Verrechnungspreiskonflikten – eine kritische Betrachtung}, volume={90}, number={4}, journal={Steuer und Wirtschaft}, author={Vollert, Pia and Eikel, Carolin and Sureth-Sloane, Caren}, year={2013}, pages={367–379} }","mla":"Vollert, Pia, et al. “Advance Pricing Agreements (APAs) als Instrument zur Vermeidung von Verrechnungspreiskonflikten – eine kritische Betrachtung.” Steuer und Wirtschaft, vol. 90, no. 4, 2013, pp. 367–79.","ieee":"P. Vollert, C. Eikel, and C. Sureth-Sloane, “Advance Pricing Agreements (APAs) als Instrument zur Vermeidung von Verrechnungspreiskonflikten – eine kritische Betrachtung,” Steuer und Wirtschaft, vol. 90, no. 4, pp. 367–379, 2013.","chicago":"Vollert, Pia, Carolin Eikel, and Caren Sureth-Sloane. “Advance Pricing Agreements (APAs) als Instrument zur Vermeidung von Verrechnungspreiskonflikten – eine kritische Betrachtung.” Steuer und Wirtschaft 90, no. 4 (2013): 367–79.","ama":"Vollert P, Eikel C, Sureth-Sloane C. Advance Pricing Agreements (APAs) als Instrument zur Vermeidung von Verrechnungspreiskonflikten – eine kritische Betrachtung. Steuer und Wirtschaft. 2013;90(4):367-379.","apa":"Vollert, P., Eikel, C., & Sureth-Sloane, C. (2013). Advance Pricing Agreements (APAs) als Instrument zur Vermeidung von Verrechnungspreiskonflikten – eine kritische Betrachtung. Steuer und Wirtschaft, 90(4), 367–379.","short":"P. Vollert, C. Eikel, C. Sureth-Sloane, Steuer und Wirtschaft 90 (2013) 367–379."},"page":"367-379","issue":"4","_id":"5048","intvolume":" 90","date_updated":"2023-01-31T12:13:21Z","status":"public","date_created":"2018-10-30T13:58:31Z","volume":90,"quality_controlled":"1","author":[{"last_name":"Vollert","first_name":"Pia","full_name":"Vollert, Pia"},{"full_name":"Eikel, Carolin","first_name":"Carolin","last_name":"Eikel"},{"id":"530","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","full_name":"Sureth-Sloane, Caren","first_name":"Caren"}],"department":[{"_id":"187"},{"_id":"635"}],"publication":"Steuer und Wirtschaft","user_id":"21222","title":"Advance Pricing Agreements (APAs) als Instrument zur Vermeidung von Verrechnungspreiskonflikten – eine kritische Betrachtung"},{"conference":{"location":"Istanbul","name":"42nd EMAC Annual Conference"},"_id":"46697","date_updated":"2023-08-25T10:03:46Z","citation":{"chicago":"Garnefeld, I., Eva Münkhoff, and K. Raum. “Threat and Normative Appeals to Reduce Product Returns in Online Retailing – An Effective Marketing Practice?” In 42nd EMAC Annual Conference, Istanbul, 2013.","ama":"Garnefeld I, Münkhoff E, Raum K. Threat and normative appeals to reduce product returns in online retailing – An effective marketing practice? In: 42nd EMAC Annual Conference, Istanbul. ; 2013.","apa":"Garnefeld, I., Münkhoff, E., & Raum, K. (2013). Threat and normative appeals to reduce product returns in online retailing – An effective marketing practice? 42nd EMAC Annual Conference, Istanbul. 42nd EMAC Annual Conference, Istanbul.","bibtex":"@inproceedings{Garnefeld_Münkhoff_Raum_2013, title={Threat and normative appeals to reduce product returns in online retailing – An effective marketing practice?}, booktitle={42nd EMAC Annual Conference, Istanbul}, author={Garnefeld, I. and Münkhoff, Eva and Raum, K.}, year={2013} }","mla":"Garnefeld, I., et al. “Threat and Normative Appeals to Reduce Product Returns in Online Retailing – An Effective Marketing Practice?” 42nd EMAC Annual Conference, Istanbul, 2013.","short":"I. Garnefeld, E. Münkhoff, K. Raum, in: 42nd EMAC Annual Conference, Istanbul, 2013.","ieee":"I. Garnefeld, E. Münkhoff, and K. Raum, “Threat and normative appeals to reduce product returns in online retailing – An effective marketing practice?,” presented at the 42nd EMAC Annual Conference, Istanbul, 2013."},"type":"conference","year":"2013","language":[{"iso":"eng"}],"title":"Threat and normative appeals to reduce product returns in online retailing – An effective marketing practice?","user_id":"49063","publication_status":"published","date_created":"2023-08-25T09:25:17Z","status":"public","publication":"42nd EMAC Annual Conference, Istanbul","department":[{"_id":"785"}],"author":[{"last_name":"Garnefeld","first_name":"I.","full_name":"Garnefeld, I."},{"orcid":"0000-0001-6053-1012","full_name":"Münkhoff, Eva","first_name":"Eva","id":"3043","last_name":"Münkhoff"},{"first_name":"K.","full_name":"Raum, K.","last_name":"Raum"}]},{"_id":"46696","date_updated":"2023-08-25T10:03:52Z","conference":{"name":"42nd EMAC Annual Conference","location":"Istanbul"},"language":[{"iso":"eng"}],"citation":{"short":"E. Münkhoff, I. Garnefeld, A. Bruns, in: 42nd EMAC Annual Conference, Istanbul, 2013.","ieee":"E. Münkhoff, I. Garnefeld, and A. Bruns, “How to prolong a sales promotion – Ex-post time extension versus reframing,” presented at the 42nd EMAC Annual Conference, Istanbul, 2013.","chicago":"Münkhoff, Eva, I. Garnefeld, and A. Bruns. “How to Prolong a Sales Promotion – Ex-Post Time Extension versus Reframing.” In 42nd EMAC Annual Conference, Istanbul, 2013.","ama":"Münkhoff E, Garnefeld I, Bruns A. How to prolong a sales promotion – Ex-post time extension versus reframing. In: 42nd EMAC Annual Conference, Istanbul. ; 2013.","apa":"Münkhoff, E., Garnefeld, I., & Bruns, A. (2013). How to prolong a sales promotion – Ex-post time extension versus reframing. 42nd EMAC Annual Conference, Istanbul. 42nd EMAC Annual Conference, Istanbul.","mla":"Münkhoff, Eva, et al. “How to Prolong a Sales Promotion – Ex-Post Time Extension versus Reframing.” 42nd EMAC Annual Conference, Istanbul, 2013.","bibtex":"@inproceedings{Münkhoff_Garnefeld_Bruns_2013, title={How to prolong a sales promotion – Ex-post time extension versus reframing}, booktitle={42nd EMAC Annual Conference, Istanbul}, author={Münkhoff, Eva and Garnefeld, I. and Bruns, A.}, year={2013} }"},"type":"conference","year":"2013","user_id":"49063","title":"How to prolong a sales promotion – Ex-post time extension versus reframing","status":"public","date_created":"2023-08-25T09:24:06Z","publication_status":"published","author":[{"full_name":"Münkhoff, Eva","orcid":"0000-0001-6053-1012","first_name":"Eva","id":"3043","last_name":"Münkhoff"},{"last_name":"Garnefeld","full_name":"Garnefeld, I.","first_name":"I."},{"full_name":"Bruns, A.","first_name":"A.","last_name":"Bruns"}],"publication":"42nd EMAC Annual Conference, Istanbul","department":[{"_id":"785"}]},{"language":[{"iso":"ger"}],"citation":{"chicago":"Münkhoff, Eva. Umsatz- und Profitabilitätsauswirkungen industrieller Dienstleistungen. Wiesbaden: Springer Gabler, 2013. https://doi.org/10.1007/978-3-658-02122-1.","apa":"Münkhoff, E. (2013). Umsatz- und Profitabilitätsauswirkungen industrieller Dienstleistungen. Springer Gabler. https://doi.org/10.1007/978-3-658-02122-1","ama":"Münkhoff E. Umsatz- und Profitabilitätsauswirkungen industrieller Dienstleistungen. Springer Gabler; 2013. doi:10.1007/978-3-658-02122-1","mla":"Münkhoff, Eva. Umsatz- und Profitabilitätsauswirkungen industrieller Dienstleistungen. Springer Gabler, 2013, doi:10.1007/978-3-658-02122-1.","bibtex":"@book{Münkhoff_2013, place={Wiesbaden}, title={Umsatz- und Profitabilitätsauswirkungen industrieller Dienstleistungen}, DOI={10.1007/978-3-658-02122-1}, publisher={Springer Gabler}, author={Münkhoff, Eva}, year={2013} }","short":"E. Münkhoff, Umsatz- und Profitabilitätsauswirkungen industrieller Dienstleistungen, Springer Gabler, Wiesbaden, 2013.","ieee":"E. Münkhoff, Umsatz- und Profitabilitätsauswirkungen industrieller Dienstleistungen. Wiesbaden: Springer Gabler, 2013."},"year":"2013","type":"book","date_updated":"2023-09-01T10:06:58Z","_id":"46643","doi":"10.1007/978-3-658-02122-1","department":[{"_id":"785"}],"author":[{"last_name":"Münkhoff","id":"3043","first_name":"Eva","full_name":"Münkhoff, Eva","orcid":"0000-0001-6053-1012"}],"publisher":"Springer Gabler","date_created":"2023-08-22T15:34:19Z","status":"public","publication_identifier":{"isbn":["9783658021214","9783658021221"]},"publication_status":"published","alternative_title":["Eine latente Wachstumskurvenanalyse"],"place":"Wiesbaden","user_id":"49063","title":"Umsatz- und Profitabilitätsauswirkungen industrieller Dienstleistungen"},{"date_created":"2018-10-26T10:04:10Z","status":"public","publication_status":"published","editor":[{"first_name":"Renate Ortlieb","full_name":"Heiko Hoßfeld, Renate Ortlieb","last_name":"Heiko Hoßfeld"}],"department":[{"_id":"178"},{"_id":"185"}],"publication":"Macht und Employment Relations ","author":[{"id":"471","last_name":"Schneider","orcid":"https://orcid.org/0000-0002-6961-3716","full_name":"Schneider, Martin","first_name":"Martin"}],"user_id":"54657","related_material":{"link":[{"relation":"confirmation","url":"https://static.uni-graz.at/fileadmin/sowi-institute/Personalpolitik/Pdf/Ho%C3%9Ffeld_Ortlieb.pdf"}]},"title":"\"Gung Ho\": Nationale Kultur und Schlanke Produktion in Ron Howards Spielfilm. ","language":[{"iso":"ger"}],"year":"2013","citation":{"mla":"Schneider, Martin. “‘Gung Ho’: Nationale Kultur und Schlanke Produktion in Ron Howards Spielfilm. .” Macht und Employment Relations , edited by Renate Ortlieb Heiko Hoßfeld, 2013.","bibtex":"@inbook{Schneider_2013, title={“Gung Ho”: Nationale Kultur und Schlanke Produktion in Ron Howards Spielfilm. }, booktitle={Macht und Employment Relations }, author={Schneider, Martin}, editor={Heiko Hoßfeld, Renate Ortlieb}, year={2013} }","chicago":"Schneider, Martin. “‘Gung Ho’: Nationale Kultur und Schlanke Produktion in Ron Howards Spielfilm. .” In Macht und Employment Relations , edited by Renate Ortlieb Heiko Hoßfeld, 2013.","ama":"Schneider M. “Gung Ho”: Nationale Kultur und Schlanke Produktion in Ron Howards Spielfilm. . In: Heiko Hoßfeld RO, ed. Macht und Employment Relations . ; 2013.","apa":"Schneider, M. (2013). “Gung Ho”: Nationale Kultur und Schlanke Produktion in Ron Howards Spielfilm. . In R. O. Heiko Hoßfeld (Ed.), Macht und Employment Relations .","ieee":"M. Schneider, “‘Gung Ho’: Nationale Kultur und Schlanke Produktion in Ron Howards Spielfilm. ,” in Macht und Employment Relations , R. O. Heiko Hoßfeld, Ed. 2013.","short":"M. Schneider, in: R.O. Heiko Hoßfeld (Ed.), Macht und Employment Relations , 2013."},"type":"book_chapter","_id":"4944","date_updated":"2023-11-22T20:11:07Z"}]