---
_id: '37109'
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: Urska
full_name: Kosi, Urska
id: '54068'
last_name: Kosi
- first_name: Jerney
full_name: Koren, Jerney
last_name: Koren
- first_name: Aljosa
full_name: Valentincic, Aljosa
last_name: Valentincic
citation:
ama: 'Kosi U, Koren J, Valentincic A. Does Financial Statement Audit Reduce the
Cost of Debt of Private Firms? In: ; 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.
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} }'
chicago: Kosi, Urska, Jerney Koren, and Aljosa Valentincic. “Does Financial Statement
Audit Reduce the Cost of Debt of Private Firms?,” 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.
mla: Kosi, Urska, et al. Does Financial Statement Audit Reduce the Cost of Debt
of Private Firms? 2013.
short: 'U. Kosi, J. Koren, A. Valentincic, in: 2013.'
conference:
end_date: 2013-05-05
location: Paris, France
name: 36th Annual Congress of European Accounting Association
start_date: 2013-05-02
date_created: 2023-01-17T13:25:30Z
date_updated: 2023-01-17T13:51:24Z
department:
- _id: '635'
- _id: '186'
- _id: '551'
extern: '1'
keyword:
- private firms
- voluntary audit
- cost of debt
- self-selection bias
- lemon problem
language:
- iso: eng
main_file_link:
- url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2373987
status: public
title: Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?
type: conference
user_id: '88603'
year: '2013'
...
---
_id: '37115'
author:
- first_name: Urska
full_name: Kosi, Urska
id: '54068'
last_name: Kosi
- first_name: Annita
full_name: Florou, Annita
last_name: Florou
- first_name: 'Peter F. '
full_name: 'Pope, Peter F. '
last_name: Pope
citation:
ama: 'Kosi U, Florou A, Pope PF. Does Mandatory IFRS Adoption Improve the Credit
Relevance of Accounting Information? In: ; 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.
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} }'
chicago: Kosi, Urska, Annita Florou, and Peter F. Pope. “Does Mandatory IFRS Adoption
Improve the Credit Relevance of Accounting Information?,” 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.
mla: Kosi, Urska, et al. Does Mandatory IFRS Adoption Improve the Credit Relevance
of Accounting Information? 2013.
short: 'U. Kosi, A. Florou, P.F. Pope, in: 2013.'
conference:
end_date: 2013-09-06
location: Valencia, Spain
name: 9th Workshop on European Financial Reporting
start_date: 2013-09-05
date_created: 2023-01-17T13:52:28Z
date_updated: 2023-01-17T13:52:33Z
department:
- _id: '635'
- _id: '186'
- _id: '551'
extern: '1'
language:
- iso: eng
status: public
title: Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information?
type: conference
user_id: '88603'
year: '2013'
...
---
_id: '3549'
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.
author:
- first_name: Urska
full_name: Kosi, Urska
id: '54068'
last_name: Kosi
- first_name: Aljosa
full_name: Valentincic, Aljosa
last_name: Valentincic
citation:
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'
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} }'
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.'
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.'
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.'
short: U. Kosi, A. Valentincic, European Accounting Review 22 (2013) 117–150.
date_created: 2018-07-12T08:20:29Z
date_updated: 2023-01-24T15:33:44Z
department:
- _id: '551'
- _id: '186'
- _id: '635'
doi: 10.1080/09638180.2012.661938
extern: '1'
intvolume: ' 22'
issue: '1'
language:
- iso: eng
page: 117-150
publication: European Accounting Review
publication_status: published
status: public
title: 'Write-offs and profitability in private firms: Disentangling the impact of
tax-minimisation incentives'
type: journal_article
user_id: '54068'
volume: 22
year: '2013'
...
---
_id: '37110'
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: ; 2013.'
apa: Florou, A., & Kosi, U. (2013). Does mandatory IFRS adoption facilitate
debt financing? . FACTS-Forschungswerkstatt, Berlin, Germany.
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.
ieee: A. Florou and U. Kosi, “Does mandatory IFRS adoption facilitate debt financing?
,” presented at the FACTS-Forschungswerkstatt, Berlin, Germany, 2013.
mla: Florou, Annita, and Urska Kosi. Does Mandatory IFRS Adoption Facilitate
Debt Financing? . 2013.
short: 'A. Florou, U. Kosi, in: 2013.'
conference:
location: Berlin, Germany
name: FACTS-Forschungswerkstatt
start_date: 2013-01-07
date_created: 2023-01-17T13:28:19Z
date_updated: 2023-01-24T15:34:43Z
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: '54068'
year: '2013'
...
---
_id: '5045'
author:
- first_name: Rainer
full_name: Niemann, Rainer
last_name: Niemann
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
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
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}
}'
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.'
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.
short: R. Niemann, C. Sureth-Sloane, European Accounting Review 22 (2013) 367–390.
date_created: 2018-10-30T13:53:32Z
date_updated: 2023-01-31T12:13:03Z
department:
- _id: '187'
- _id: '635'
doi: 10.1080/09638180.2012.682781
intvolume: ' 22'
issue: '2'
language:
- iso: eng
page: 367-390
publication: European Accounting Review
publication_identifier:
issn:
- 0963-8180
- 1468-4497
publication_status: published
publisher: Informa UK Limited
quality_controlled: '1'
status: public
title: Sooner or Later? – Paradoxical Investment Effects of Capital Gains Taxation
under Simultaneous Investment and Abandonment Flexibility
type: journal_article
user_id: '21222'
volume: 22
year: '2013'
...
---
_id: '5048'
author:
- first_name: Pia
full_name: Vollert, Pia
last_name: Vollert
- first_name: Carolin
full_name: Eikel, Carolin
last_name: Eikel
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
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.
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}
}'
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.'
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.
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.
short: P. Vollert, C. Eikel, C. Sureth-Sloane, Steuer und Wirtschaft 90 (2013) 367–379.
date_created: 2018-10-30T13:58:31Z
date_updated: 2023-01-31T12:13:21Z
department:
- _id: '187'
- _id: '635'
intvolume: ' 90'
issue: '4'
language:
- iso: ger
page: 367-379
publication: Steuer und Wirtschaft
quality_controlled: '1'
status: public
title: Advance Pricing Agreements (APAs) als Instrument zur Vermeidung von Verrechnungspreiskonflikten
– eine kritische Betrachtung
type: journal_article
user_id: '21222'
volume: 90
year: '2013'
...
---
_id: '46697'
author:
- first_name: I.
full_name: Garnefeld, I.
last_name: Garnefeld
- first_name: Eva
full_name: Münkhoff, Eva
id: '3043'
last_name: Münkhoff
orcid: 0000-0001-6053-1012
- first_name: K.
full_name: Raum, K.
last_name: Raum
citation:
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} }'
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.
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.
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.'
conference:
location: Istanbul
name: 42nd EMAC Annual Conference
date_created: 2023-08-25T09:25:17Z
date_updated: 2023-08-25T10:03:46Z
department:
- _id: '785'
language:
- iso: eng
publication: 42nd EMAC Annual Conference, Istanbul
publication_status: published
status: public
title: Threat and normative appeals to reduce product returns in online retailing
– An effective marketing practice?
type: conference
user_id: '49063'
year: '2013'
...
---
_id: '46696'
author:
- first_name: Eva
full_name: Münkhoff, Eva
id: '3043'
last_name: Münkhoff
orcid: 0000-0001-6053-1012
- first_name: I.
full_name: Garnefeld, I.
last_name: Garnefeld
- first_name: A.
full_name: Bruns, A.
last_name: Bruns
citation:
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.
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} }'
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.
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.
mla: Münkhoff, Eva, et al. “How to Prolong a Sales Promotion – Ex-Post Time Extension
versus Reframing.” 42nd EMAC Annual Conference, Istanbul, 2013.
short: 'E. Münkhoff, I. Garnefeld, A. Bruns, in: 42nd EMAC Annual Conference, Istanbul,
2013.'
conference:
location: Istanbul
name: 42nd EMAC Annual Conference
date_created: 2023-08-25T09:24:06Z
date_updated: 2023-08-25T10:03:52Z
department:
- _id: '785'
language:
- iso: eng
publication: 42nd EMAC Annual Conference, Istanbul
publication_status: published
status: public
title: How to prolong a sales promotion – Ex-post time extension versus reframing
type: conference
user_id: '49063'
year: '2013'
...
---
_id: '46643'
alternative_title:
- Eine latente Wachstumskurvenanalyse
author:
- first_name: Eva
full_name: Münkhoff, Eva
id: '3043'
last_name: Münkhoff
orcid: 0000-0001-6053-1012
citation:
ama: Münkhoff E. Umsatz- und Profitabilitätsauswirkungen industrieller Dienstleistungen.
Springer Gabler; 2013. doi: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
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} }'
chicago: 'Münkhoff, Eva. Umsatz- und Profitabilitätsauswirkungen industrieller
Dienstleistungen. Wiesbaden: Springer Gabler, 2013. https://doi.org/10.1007/978-3-658-02122-1.'
ieee: 'E. Münkhoff, Umsatz- und Profitabilitätsauswirkungen industrieller Dienstleistungen.
Wiesbaden: Springer Gabler, 2013.'
mla: Münkhoff, Eva. Umsatz- und Profitabilitätsauswirkungen industrieller Dienstleistungen.
Springer Gabler, 2013, doi:10.1007/978-3-658-02122-1.
short: E. Münkhoff, Umsatz- und Profitabilitätsauswirkungen industrieller Dienstleistungen,
Springer Gabler, Wiesbaden, 2013.
date_created: 2023-08-22T15:34:19Z
date_updated: 2023-09-01T10:06:58Z
department:
- _id: '785'
doi: 10.1007/978-3-658-02122-1
language:
- iso: ger
place: Wiesbaden
publication_identifier:
isbn:
- '9783658021214'
- '9783658021221'
publication_status: published
publisher: Springer Gabler
status: public
title: Umsatz- und Profitabilitätsauswirkungen industrieller Dienstleistungen
type: book
user_id: '49063'
year: '2013'
...
---
_id: '4944'
author:
- first_name: Martin
full_name: Schneider, Martin
id: '471'
last_name: Schneider
orcid: https://orcid.org/0000-0002-6961-3716
citation:
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 .'
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.'
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.'
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.'
short: 'M. Schneider, in: R.O. Heiko Hoßfeld (Ed.), Macht und Employment Relations
, 2013.'
date_created: 2018-10-26T10:04:10Z
date_updated: 2023-11-22T20:11:07Z
department:
- _id: '178'
- _id: '185'
editor:
- first_name: Renate Ortlieb
full_name: Heiko Hoßfeld, Renate Ortlieb
last_name: Heiko Hoßfeld
language:
- iso: ger
publication: 'Macht und Employment Relations '
publication_status: published
related_material:
link:
- relation: confirmation
url: https://static.uni-graz.at/fileadmin/sowi-institute/Personalpolitik/Pdf/Ho%C3%9Ffeld_Ortlieb.pdf
status: public
title: '"Gung Ho": Nationale Kultur und Schlanke Produktion in Ron Howards Spielfilm. '
type: book_chapter
user_id: '54657'
year: '2013'
...