---
_id: '50400'
author:
- first_name: Christian
full_name: Faupel, Christian
last_name: Faupel
citation:
ama: 'Faupel C. Integrierte, ökologieorientierte Produktlebenszyklusrechnung. In:
Betz S, ed. Industrielles Controlling - Planung, Steuerung und Kontrolle von
Beschaffung, Produktion und Logistik. Dr. Kovac; 2013:277-318.'
apa: Faupel, C. (2013). Integrierte, ökologieorientierte Produktlebenszyklusrechnung.
In S. Betz (Ed.), Industrielles Controlling - Planung, Steuerung und Kontrolle
von Beschaffung, Produktion und Logistik (pp. 277–318). Dr. Kovac.
bibtex: '@inbook{Faupel_2013, place={Hamburg}, title={Integrierte, ökologieorientierte
Produktlebenszyklusrechnung}, booktitle={Industrielles Controlling - Planung,
Steuerung und Kontrolle von Beschaffung, Produktion und Logistik}, publisher={Dr.
Kovac}, author={Faupel, Christian}, editor={Betz, Stefan}, year={2013}, pages={277–318}
}'
chicago: 'Faupel, Christian. “Integrierte, ökologieorientierte Produktlebenszyklusrechnung.”
In Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung,
Produktion und Logistik, edited by Stefan Betz, 277–318. Hamburg: Dr. Kovac,
2013.'
ieee: 'C. Faupel, “Integrierte, ökologieorientierte Produktlebenszyklusrechnung,”
in Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung,
Produktion und Logistik, S. Betz, Ed. Hamburg: Dr. Kovac, 2013, pp. 277–318.'
mla: Faupel, Christian. “Integrierte, ökologieorientierte Produktlebenszyklusrechnung.”
Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung,
Produktion und Logistik, edited by Stefan Betz, Dr. Kovac, 2013, pp. 277–318.
short: 'C. Faupel, in: S. Betz (Ed.), Industrielles Controlling - Planung, Steuerung
und Kontrolle von Beschaffung, Produktion und Logistik, Dr. Kovac, Hamburg, 2013,
pp. 277–318.'
date_created: 2024-01-09T12:41:53Z
date_updated: 2024-01-10T09:28:40Z
department:
- _id: '193'
editor:
- first_name: Stefan
full_name: Betz, Stefan
last_name: Betz
language:
- iso: ger
page: 277-318
place: Hamburg
publication: Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung,
Produktion und Logistik
publication_identifier:
isbn:
- 978-3-8300-7413-7
publication_status: published
publisher: Dr. Kovac
status: public
title: Integrierte, ökologieorientierte Produktlebenszyklusrechnung
type: book_chapter
user_id: '21811'
year: '2013'
...
---
_id: '45734'
author:
- first_name: I.
full_name: Garnefeld, I.
last_name: Garnefeld
- first_name: Lena
full_name: Steinhoff, Lena
id: '4336'
last_name: Steinhoff
citation:
ama: Garnefeld I, Steinhoff L. Primacy versus Recency Effects in Extended Service
Encounters. Journal of Service Management. 2013;24(1):64-81. doi:http://dx.doi.org/10.1108/09564231311304198
apa: Garnefeld, I., & Steinhoff, L. (2013). Primacy versus Recency Effects in
Extended Service Encounters. Journal of Service Management, 24(1),
64–81. http://dx.doi.org/10.1108/09564231311304198
bibtex: '@article{Garnefeld_Steinhoff_2013, title={Primacy versus Recency Effects
in Extended Service Encounters}, volume={24}, DOI={http://dx.doi.org/10.1108/09564231311304198},
number={1}, journal={Journal of Service Management}, author={Garnefeld, I. and
Steinhoff, Lena}, year={2013}, pages={64–81} }'
chicago: 'Garnefeld, I., and Lena Steinhoff. “Primacy versus Recency Effects in
Extended Service Encounters.” Journal of Service Management 24, no. 1 (2013):
64–81. http://dx.doi.org/10.1108/09564231311304198.'
ieee: 'I. Garnefeld and L. Steinhoff, “Primacy versus Recency Effects in Extended
Service Encounters,” Journal of Service Management, vol. 24, no. 1, pp.
64–81, 2013, doi: http://dx.doi.org/10.1108/09564231311304198.'
mla: Garnefeld, I., and Lena Steinhoff. “Primacy versus Recency Effects in Extended
Service Encounters.” Journal of Service Management, vol. 24, no. 1, 2013,
pp. 64–81, doi:http://dx.doi.org/10.1108/09564231311304198.
short: I. Garnefeld, L. Steinhoff, Journal of Service Management 24 (2013) 64–81.
date_created: 2023-06-22T16:47:01Z
date_updated: 2024-01-15T16:21:48Z
department:
- _id: '733'
doi: http://dx.doi.org/10.1108/09564231311304198
intvolume: ' 24'
issue: '1'
language:
- iso: eng
page: 64-81
publication: Journal of Service Management
publication_status: published
status: public
title: Primacy versus Recency Effects in Extended Service Encounters
type: journal_article
user_id: '68445'
volume: 24
year: '2013'
...
---
_id: '45749'
author:
- first_name: Lena
full_name: Steinhoff, Lena
id: '4336'
last_name: Steinhoff
- first_name: R. W.
full_name: Palmatier, R. W.
last_name: Palmatier
citation:
ama: 'Steinhoff L, Palmatier RW. The Effect of Loyalty Programs on Target and Bystander
Customers: A Customer Portfolio Perspective on Loyalty Program Performance. In:
Proceedings of the 42nd European Marketing Academy (EMAC) Conference, Istanbul.
; 2013.'
apa: 'Steinhoff, L., & Palmatier, R. W. (2013). The Effect of Loyalty Programs
on Target and Bystander Customers: A Customer Portfolio Perspective on Loyalty
Program Performance. Proceedings of the 42nd European Marketing Academy (EMAC)
Conference, Istanbul. Proceedings of the 42nd European Marketing Academy (EMAC)
Conference, Istanbul.'
bibtex: '@inproceedings{Steinhoff_Palmatier_2013, title={The Effect of Loyalty Programs
on Target and Bystander Customers: A Customer Portfolio Perspective on Loyalty
Program Performance}, booktitle={Proceedings of the 42nd European Marketing Academy
(EMAC) Conference, Istanbul}, author={Steinhoff, Lena and Palmatier, R. W.}, year={2013}
}'
chicago: 'Steinhoff, Lena, and R. W. Palmatier. “The Effect of Loyalty Programs
on Target and Bystander Customers: A Customer Portfolio Perspective on Loyalty
Program Performance.” In Proceedings of the 42nd European Marketing Academy
(EMAC) Conference, Istanbul, 2013.'
ieee: 'L. Steinhoff and R. W. Palmatier, “The Effect of Loyalty Programs on Target
and Bystander Customers: A Customer Portfolio Perspective on Loyalty Program Performance,”
presented at the Proceedings of the 42nd European Marketing Academy (EMAC) Conference,
Istanbul, 2013.'
mla: 'Steinhoff, Lena, and R. W. Palmatier. “The Effect of Loyalty Programs on Target
and Bystander Customers: A Customer Portfolio Perspective on Loyalty Program Performance.”
Proceedings of the 42nd European Marketing Academy (EMAC) Conference, Istanbul,
2013.'
short: 'L. Steinhoff, R.W. Palmatier, in: Proceedings of the 42nd European Marketing
Academy (EMAC) Conference, Istanbul, 2013.'
conference:
location: Istanbul
name: Proceedings of the 42nd European Marketing Academy (EMAC) Conference
date_created: 2023-06-22T17:04:26Z
date_updated: 2024-01-15T16:36:59Z
department:
- _id: '733'
language:
- iso: eng
publication: Proceedings of the 42nd European Marketing Academy (EMAC) Conference,
Istanbul
publication_status: published
status: public
title: 'The Effect of Loyalty Programs on Target and Bystander Customers: A Customer
Portfolio Perspective on Loyalty Program Performance'
type: conference
user_id: '68445'
year: '2013'
...
---
_id: '45756'
author:
- first_name: Lena
full_name: Steinhoff, Lena
id: '4336'
last_name: Steinhoff
- first_name: R. W.
full_name: Palmatier, R. W.
last_name: Palmatier
citation:
ama: Steinhoff L, Palmatier RW. Understanding the Effectiveness of Loyalty Programs,
Marketing Science Institute (MSI) Working Paper Series.; 2013:13-105.
apa: Steinhoff, L., & Palmatier, R. W. (2013). Understanding the Effectiveness
of Loyalty Programs, Marketing Science Institute (MSI) Working Paper Series
(pp. 13–105).
bibtex: '@book{Steinhoff_Palmatier_2013, title={Understanding the Effectiveness
of Loyalty Programs, Marketing Science Institute (MSI) Working Paper Series},
author={Steinhoff, Lena and Palmatier, R. W.}, year={2013}, pages={13–105} }'
chicago: Steinhoff, Lena, and R. W. Palmatier. Understanding the Effectiveness
of Loyalty Programs, Marketing Science Institute (MSI) Working Paper Series,
2013.
ieee: L. Steinhoff and R. W. Palmatier, Understanding the Effectiveness of Loyalty
Programs, Marketing Science Institute (MSI) Working Paper Series. 2013, pp.
13–105.
mla: Steinhoff, Lena, and R. W. Palmatier. Understanding the Effectiveness of
Loyalty Programs, Marketing Science Institute (MSI) Working Paper Series.
2013, pp. 13–105.
short: L. Steinhoff, R.W. Palmatier, Understanding the Effectiveness of Loyalty
Programs, Marketing Science Institute (MSI) Working Paper Series, 2013.
date_created: 2023-06-22T17:11:23Z
date_updated: 2024-01-29T12:28:24Z
department:
- _id: '733'
language:
- iso: eng
page: 13-105
publication_status: published
related_material:
link:
- relation: confirmation
url: https://www.msi.org/working-papers/understanding-the-effectiveness-of-loyalty-programs/
status: public
title: Understanding the Effectiveness of Loyalty Programs, Marketing Science Institute
(MSI) Working Paper Series
type: working_paper
user_id: '68445'
year: '2013'
...
---
_id: '53842'
author:
- first_name: David
full_name: Bartlitz, David
id: '104560'
last_name: Bartlitz
orcid: '0000-0003-2967-8299 '
citation:
ama: Bartlitz D. Der Begriff des Konsenses im römischen Kaufrecht. Journal on
European History of Law (JEHL). 2013;(2):53-59.
apa: Bartlitz, D. (2013). Der Begriff des Konsenses im römischen Kaufrecht. Journal
on European History of Law (JEHL), 2, 53–59.
bibtex: '@article{Bartlitz_2013, title={Der Begriff des Konsenses im römischen Kaufrecht},
number={2}, journal={Journal on European History of Law (JEHL)}, author={Bartlitz,
David}, year={2013}, pages={53–59} }'
chicago: 'Bartlitz, David. “Der Begriff des Konsenses im römischen Kaufrecht.” Journal
on European History of Law (JEHL), no. 2 (2013): 53–59.'
ieee: D. Bartlitz, “Der Begriff des Konsenses im römischen Kaufrecht,” Journal
on European History of Law (JEHL), no. 2, pp. 53–59, 2013.
mla: Bartlitz, David. “Der Begriff des Konsenses im römischen Kaufrecht.” Journal
on European History of Law (JEHL), no. 2, 2013, pp. 53–59.
short: D. Bartlitz, Journal on European History of Law (JEHL) (2013) 53–59.
date_created: 2024-05-02T19:25:51Z
date_updated: 2024-05-02T19:26:40Z
department:
- _id: '845'
extern: '1'
issue: '2'
language:
- iso: ger
page: 53-59
publication: Journal on European History of Law (JEHL)
status: public
title: Der Begriff des Konsenses im römischen Kaufrecht
type: journal_article
user_id: '95606'
year: '2013'
...
---
_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: '56304'
article_number: '22'
author:
- first_name: Ronald
full_name: Bachmann, Ronald
last_name: Bachmann
- first_name: Daniel
full_name: Baumgarten, Daniel
id: '102770'
last_name: Baumgarten
citation:
ama: Bachmann R, Baumgarten D. How do the unemployed search for a job? – Evidence
from the EU Labour Force Survey. IZA Journal of European Labor Studies.
2013;2(1). doi:10.1186/2193-9012-2-22
apa: Bachmann, R., & Baumgarten, D. (2013). How do the unemployed search for
a job? – Evidence from the EU Labour Force Survey. IZA Journal of European
Labor Studies, 2(1), Article 22. https://doi.org/10.1186/2193-9012-2-22
bibtex: '@article{Bachmann_Baumgarten_2013, title={How do the unemployed search
for a job? – Evidence from the EU Labour Force Survey}, volume={2}, DOI={10.1186/2193-9012-2-22},
number={122}, journal={IZA Journal of European Labor Studies}, publisher={Springer
Science and Business Media LLC}, author={Bachmann, Ronald and Baumgarten, Daniel},
year={2013} }'
chicago: Bachmann, Ronald, and Daniel Baumgarten. “How Do the Unemployed Search
for a Job? – Evidence from the EU Labour Force Survey.” IZA Journal of European
Labor Studies 2, no. 1 (2013). https://doi.org/10.1186/2193-9012-2-22.
ieee: 'R. Bachmann and D. Baumgarten, “How do the unemployed search for a job? –
Evidence from the EU Labour Force Survey,” IZA Journal of European Labor Studies,
vol. 2, no. 1, Art. no. 22, 2013, doi: 10.1186/2193-9012-2-22.'
mla: Bachmann, Ronald, and Daniel Baumgarten. “How Do the Unemployed Search for
a Job? – Evidence from the EU Labour Force Survey.” IZA Journal of European
Labor Studies, vol. 2, no. 1, 22, Springer Science and Business Media LLC,
2013, doi:10.1186/2193-9012-2-22.
short: R. Bachmann, D. Baumgarten, IZA Journal of European Labor Studies 2 (2013).
date_created: 2024-10-01T14:07:43Z
date_updated: 2024-10-01T14:09:37Z
department:
- _id: '892'
doi: 10.1186/2193-9012-2-22
extern: '1'
intvolume: ' 2'
issue: '1'
language:
- iso: eng
publication: IZA Journal of European Labor Studies
publication_identifier:
issn:
- 2193-9012
publication_status: published
publisher: Springer Science and Business Media LLC
status: public
title: How do the unemployed search for a job? – Evidence from the EU Labour Force
Survey
type: journal_article
user_id: '102261'
volume: 2
year: '2013'
...
---
_id: '56306'
author:
- first_name: Daniel
full_name: Baumgarten, Daniel
id: '102770'
last_name: Baumgarten
citation:
ama: 'Baumgarten D. Exporters and the rise in wage inequality: Evidence from German
linked employer–employee data. Journal of International Economics. 2013;90(1):201-217.
doi:10.1016/j.jinteco.2012.10.001'
apa: 'Baumgarten, D. (2013). Exporters and the rise in wage inequality: Evidence
from German linked employer–employee data. Journal of International Economics,
90(1), 201–217. https://doi.org/10.1016/j.jinteco.2012.10.001'
bibtex: '@article{Baumgarten_2013, title={Exporters and the rise in wage inequality:
Evidence from German linked employer–employee data}, volume={90}, DOI={10.1016/j.jinteco.2012.10.001},
number={1}, journal={Journal of International Economics}, publisher={Elsevier
BV}, author={Baumgarten, Daniel}, year={2013}, pages={201–217} }'
chicago: 'Baumgarten, Daniel. “Exporters and the Rise in Wage Inequality: Evidence
from German Linked Employer–Employee Data.” Journal of International Economics
90, no. 1 (2013): 201–17. https://doi.org/10.1016/j.jinteco.2012.10.001.'
ieee: 'D. Baumgarten, “Exporters and the rise in wage inequality: Evidence from
German linked employer–employee data,” Journal of International Economics,
vol. 90, no. 1, pp. 201–217, 2013, doi: 10.1016/j.jinteco.2012.10.001.'
mla: 'Baumgarten, Daniel. “Exporters and the Rise in Wage Inequality: Evidence from
German Linked Employer–Employee Data.” Journal of International Economics,
vol. 90, no. 1, Elsevier BV, 2013, pp. 201–17, doi:10.1016/j.jinteco.2012.10.001.'
short: D. Baumgarten, Journal of International Economics 90 (2013) 201–217.
date_created: 2024-10-01T14:12:49Z
date_updated: 2024-10-01T14:14:13Z
department:
- _id: '892'
doi: 10.1016/j.jinteco.2012.10.001
extern: '1'
intvolume: ' 90'
issue: '1'
language:
- iso: eng
page: 201-217
publication: Journal of International Economics
publication_identifier:
issn:
- 0022-1996
publication_status: published
publisher: Elsevier BV
status: public
title: 'Exporters and the rise in wage inequality: Evidence from German linked employer–employee
data'
type: journal_article
user_id: '102261'
volume: 90
year: '2013'
...
---
_id: '56305'
author:
- first_name: Daniel
full_name: Baumgarten, Daniel
id: '102770'
last_name: Baumgarten
- first_name: Ingo
full_name: Geishecker, Ingo
last_name: Geishecker
- first_name: Holger
full_name: Görg, Holger
last_name: Görg
citation:
ama: Baumgarten D, Geishecker I, Görg H. Offshoring, tasks, and the skill-wage pattern.
European Economic Review. 2013;61:132-152. doi:10.1016/j.euroecorev.2013.03.007
apa: Baumgarten, D., Geishecker, I., & Görg, H. (2013). Offshoring, tasks, and
the skill-wage pattern. European Economic Review, 61, 132–152. https://doi.org/10.1016/j.euroecorev.2013.03.007
bibtex: '@article{Baumgarten_Geishecker_Görg_2013, title={Offshoring, tasks, and
the skill-wage pattern}, volume={61}, DOI={10.1016/j.euroecorev.2013.03.007},
journal={European Economic Review}, publisher={Elsevier BV}, author={Baumgarten,
Daniel and Geishecker, Ingo and Görg, Holger}, year={2013}, pages={132–152} }'
chicago: 'Baumgarten, Daniel, Ingo Geishecker, and Holger Görg. “Offshoring, Tasks,
and the Skill-Wage Pattern.” European Economic Review 61 (2013): 132–52.
https://doi.org/10.1016/j.euroecorev.2013.03.007.'
ieee: 'D. Baumgarten, I. Geishecker, and H. Görg, “Offshoring, tasks, and the skill-wage
pattern,” European Economic Review, vol. 61, pp. 132–152, 2013, doi: 10.1016/j.euroecorev.2013.03.007.'
mla: Baumgarten, Daniel, et al. “Offshoring, Tasks, and the Skill-Wage Pattern.”
European Economic Review, vol. 61, Elsevier BV, 2013, pp. 132–52, doi:10.1016/j.euroecorev.2013.03.007.
short: D. Baumgarten, I. Geishecker, H. Görg, European Economic Review 61 (2013)
132–152.
date_created: 2024-10-01T14:10:44Z
date_updated: 2024-10-01T14:12:18Z
department:
- _id: '892'
doi: 10.1016/j.euroecorev.2013.03.007
extern: '1'
intvolume: ' 61'
language:
- iso: eng
page: 132-152
publication: European Economic Review
publication_identifier:
issn:
- 0014-2921
publication_status: published
publisher: Elsevier BV
status: public
title: Offshoring, tasks, and the skill-wage pattern
type: journal_article
user_id: '102261'
volume: 61
year: '2013'
...
---
_id: '2654'
author:
- first_name: Dennis
full_name: Kundisch, Dennis
id: '21117'
last_name: Kundisch
- first_name: Johannes
full_name: Magenheim, Johannes
last_name: Magenheim
- first_name: Marc
full_name: Beutner, Marc
last_name: Beutner
- first_name: Philipp
full_name: Herrmann, Philipp
last_name: Herrmann
- first_name: W.
full_name: Reinhardt, W.
last_name: Reinhardt
- first_name: A.
full_name: Zoyke, A.
last_name: Zoyke
citation:
ama: Kundisch D, Magenheim J, Beutner M, Herrmann P, Reinhardt W, Zoyke A. Classroom
Response Systems. Informatik-Spektrum. 2013;36(4):389-393.
apa: Kundisch, D., Magenheim, J., Beutner, M., Herrmann, P., Reinhardt, W., &
Zoyke, A. (2013). Classroom Response Systems. Informatik-Spektrum, 36(4),
389–393.
bibtex: '@article{Kundisch_Magenheim_Beutner_Herrmann_Reinhardt_Zoyke_2013, title={Classroom
Response Systems}, volume={36}, number={4}, journal={Informatik-Spektrum}, author={Kundisch,
Dennis and Magenheim, Johannes and Beutner, Marc and Herrmann, Philipp and Reinhardt,
W. and Zoyke, A.}, year={2013}, pages={389–393} }'
chicago: 'Kundisch, Dennis, Johannes Magenheim, Marc Beutner, Philipp Herrmann,
W. Reinhardt, and A. Zoyke. “Classroom Response Systems.” Informatik-Spektrum
36, no. 4 (2013): 389–93.'
ieee: D. Kundisch, J. Magenheim, M. Beutner, P. Herrmann, W. Reinhardt, and A. Zoyke,
“Classroom Response Systems,” Informatik-Spektrum, vol. 36, no. 4, pp.
389–393, 2013.
mla: Kundisch, Dennis, et al. “Classroom Response Systems.” Informatik-Spektrum,
vol. 36, no. 4, 2013, pp. 389–93.
short: D. Kundisch, J. Magenheim, M. Beutner, P. Herrmann, W. Reinhardt, A. Zoyke,
Informatik-Spektrum 36 (2013) 389–393.
date_created: 2018-05-04T09:16:17Z
date_updated: 2025-01-16T13:03:59Z
department:
- _id: '276'
- _id: '210'
intvolume: ' 36'
issue: '4'
language:
- iso: eng
page: 389-393
publication: Informatik-Spektrum
publication_status: published
status: public
title: Classroom Response Systems
type: journal_article
user_id: '16205'
volume: 36
year: '2013'
...
---
_id: '57400'
author:
- first_name: Philip
full_name: Yang, Philip
id: '100432'
last_name: Yang
- first_name: Simon
full_name: Janssen, Simon
last_name: Janssen
- first_name: Christian
full_name: Pfeifer, Christian
last_name: Pfeifer
- first_name: Uschi
full_name: Backes-Gellner, Uschi
last_name: Backes-Gellner
citation:
ama: Yang P, Janssen S, Pfeifer C, Backes-Gellner U. Careers and productivity in
an internal labor market. Journal of Business Economics. 2013;83(2):121-143.
doi:10.1007/s11573-012-0649-x
apa: Yang, P., Janssen, S., Pfeifer, C., & Backes-Gellner, U. (2013). Careers
and productivity in an internal labor market. Journal of Business Economics,
83(2), 121–143. https://doi.org/10.1007/s11573-012-0649-x
bibtex: '@article{Yang_Janssen_Pfeifer_Backes-Gellner_2013, title={Careers and productivity
in an internal labor market}, volume={83}, DOI={10.1007/s11573-012-0649-x},
number={2}, journal={Journal of Business Economics}, publisher={Springer Science
and Business Media LLC}, author={Yang, Philip and Janssen, Simon and Pfeifer,
Christian and Backes-Gellner, Uschi}, year={2013}, pages={121–143} }'
chicago: 'Yang, Philip, Simon Janssen, Christian Pfeifer, and Uschi Backes-Gellner.
“Careers and Productivity in an Internal Labor Market.” Journal of Business
Economics 83, no. 2 (2013): 121–43. https://doi.org/10.1007/s11573-012-0649-x.'
ieee: 'P. Yang, S. Janssen, C. Pfeifer, and U. Backes-Gellner, “Careers and productivity
in an internal labor market,” Journal of Business Economics, vol. 83, no.
2, pp. 121–143, 2013, doi: 10.1007/s11573-012-0649-x.'
mla: Yang, Philip, et al. “Careers and Productivity in an Internal Labor Market.”
Journal of Business Economics, vol. 83, no. 2, Springer Science and Business
Media LLC, 2013, pp. 121–43, doi:10.1007/s11573-012-0649-x.
short: P. Yang, S. Janssen, C. Pfeifer, U. Backes-Gellner, Journal of Business Economics
83 (2013) 121–143.
date_created: 2024-11-25T09:25:33Z
date_updated: 2025-04-09T13:20:08Z
department:
- _id: '681'
doi: 10.1007/s11573-012-0649-x
intvolume: ' 83'
issue: '2'
language:
- iso: eng
page: 121-143
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: Careers and productivity in an internal labor market
type: journal_article
user_id: '80877'
volume: 83
year: '2013'
...
---
_id: '5191'
abstract:
- lang: eng
text: This study examines the relevance of financial and non-financial information
for the valuation of venture capital (VC) investments. Based on a hand-collected
data set on venture-backed start-ups in Germany, we investigate the internal due
diligence documents of over 200 investment rounds. We document that balance sheet
and income statement items capture as much economic content as verifiable non-financial
information (e.g. team experience or the number of patents) while controlling
for several deal characteristics (e.g. industry, investment round, or yearly VC
fund inflows). In addition, we show that valuations based on accounting and non-accounting
information yield a level of valuation accuracy that is comparable to that of
publicly traded firms. Further analyses show that the industry-specific total
asset multiples outperform the popular revenue multiples but lead to significantly
less accurate results than those obtained from the more comprehensive valuation
models. Overall, our findings might inform researchers and standard-setters of
the usefulness of accounting information for investment companies and provide
additional evidence to gauge the overall valuation accuracy in VC settings.
article_type: original
author:
- first_name: Sönke
full_name: Sievers, Sönke
id: '46447'
last_name: Sievers
- first_name: Christopher F
full_name: Mokwa, Christopher F
last_name: Mokwa
- first_name: Georg
full_name: Keienburg, Georg
last_name: Keienburg
citation:
ama: Sievers S, Mokwa CF, Keienburg G. The relevance of financial versus non-financial
information for the valuation of venture capital-backed firms. European Accounting
Review (VHB-JOURQUAL 4 Ranking A). 2013;22(3):467-511. doi:10.1080/09638180.2012.741051
apa: Sievers, S., Mokwa, C. F., & Keienburg, G. (2013). The relevance of financial
versus non-financial information for the valuation of venture capital-backed firms.
European Accounting Review (VHB-JOURQUAL 4 Ranking A), 22(3), 467–511.
https://doi.org/10.1080/09638180.2012.741051
bibtex: '@article{Sievers_Mokwa_Keienburg_2013, title={The relevance of financial
versus non-financial information for the valuation of venture capital-backed firms},
volume={22}, DOI={10.1080/09638180.2012.741051},
number={3}, journal={European Accounting Review (VHB-JOURQUAL 4 Ranking A)}, publisher={Taylor
\& Francis}, author={Sievers, Sönke and Mokwa, Christopher F and Keienburg,
Georg}, year={2013}, pages={467–511} }'
chicago: 'Sievers, Sönke, Christopher F Mokwa, and Georg Keienburg. “The Relevance
of Financial versus Non-Financial Information for the Valuation of Venture Capital-Backed
Firms.” European Accounting Review (VHB-JOURQUAL 4 Ranking A) 22, no. 3
(2013): 467–511. https://doi.org/10.1080/09638180.2012.741051.'
ieee: 'S. Sievers, C. F. Mokwa, and G. Keienburg, “The relevance of financial versus
non-financial information for the valuation of venture capital-backed firms,”
European Accounting Review (VHB-JOURQUAL 4 Ranking A), vol. 22, no. 3,
pp. 467–511, 2013, doi: 10.1080/09638180.2012.741051.'
mla: Sievers, Sönke, et al. “The Relevance of Financial versus Non-Financial Information
for the Valuation of Venture Capital-Backed Firms.” European Accounting Review
(VHB-JOURQUAL 4 Ranking A), vol. 22, no. 3, Taylor \& Francis, 2013, pp.
467–511, doi:10.1080/09638180.2012.741051.
short: S. Sievers, C.F. Mokwa, G. Keienburg, European Accounting Review (VHB-JOURQUAL
4 Ranking A) 22 (2013) 467–511.
date_created: 2018-10-31T11:27:42Z
date_updated: 2026-04-09T07:59:17Z
department:
- _id: '275'
doi: 10.1080/09638180.2012.741051
extern: '1'
intvolume: ' 22'
issue: '3'
jel:
- G24
- G32
- M41
keyword:
- value relevance
- equity valuation
- venture capital
- human capital
- start-ups
language:
- iso: eng
main_file_link:
- url: http://www.tandfonline.com/doi/full/10.1080/09638180.2012.741051
page: 467-511
publication: European Accounting Review (VHB-JOURQUAL 4 Ranking A)
publication_status: published
publisher: Taylor \& Francis
quality_controlled: '1'
related_material:
link:
- relation: earlier_version
url: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1449740
status: public
title: The relevance of financial versus non-financial information for the valuation
of venture capital-backed firms
type: journal_article
user_id: '115848'
volume: 22
year: '2013'
...