--- _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' ...