[{"language":[{"iso":"eng"}],"_id":"57929","user_id":"91345","status":"public","type":"journal_article","publication":"European Accounting Review","title":"Does Greater Transparency Discipline the Loan Loss Provisioning of Privately Held Banks?","doi":"10.1080/09638180.2023.2277327","publisher":"Informa UK Limited","date_updated":"2025-01-06T08:22:15Z","author":[{"full_name":"Bischof, Jannis","last_name":"Bischof","first_name":"Jannis"},{"first_name":"Daniel","full_name":"Foos, Daniel","last_name":"Foos"},{"id":"86351","full_name":"Riepe, Jan","last_name":"Riepe","first_name":"Jan"}],"date_created":"2025-01-06T08:21:48Z","year":"2023","citation":{"bibtex":"@article{Bischof_Foos_Riepe_2023, title={Does Greater Transparency Discipline the Loan Loss Provisioning of Privately Held Banks?}, DOI={<a href=\"https://doi.org/10.1080/09638180.2023.2277327\">10.1080/09638180.2023.2277327</a>}, journal={European Accounting Review}, publisher={Informa UK Limited}, author={Bischof, Jannis and Foos, Daniel and Riepe, Jan}, year={2023}, pages={1–31} }","short":"J. Bischof, D. Foos, J. Riepe, European Accounting Review (2023) 1–31.","mla":"Bischof, Jannis, et al. “Does Greater Transparency Discipline the Loan Loss Provisioning of Privately Held Banks?” <i>European Accounting Review</i>, Informa UK Limited, 2023, pp. 1–31, doi:<a href=\"https://doi.org/10.1080/09638180.2023.2277327\">10.1080/09638180.2023.2277327</a>.","apa":"Bischof, J., Foos, D., &#38; Riepe, J. (2023). Does Greater Transparency Discipline the Loan Loss Provisioning of Privately Held Banks? <i>European Accounting Review</i>, 1–31. <a href=\"https://doi.org/10.1080/09638180.2023.2277327\">https://doi.org/10.1080/09638180.2023.2277327</a>","ama":"Bischof J, Foos D, Riepe J. Does Greater Transparency Discipline the Loan Loss Provisioning of Privately Held Banks? <i>European Accounting Review</i>. Published online 2023:1-31. doi:<a href=\"https://doi.org/10.1080/09638180.2023.2277327\">10.1080/09638180.2023.2277327</a>","ieee":"J. Bischof, D. Foos, and J. Riepe, “Does Greater Transparency Discipline the Loan Loss Provisioning of Privately Held Banks?,” <i>European Accounting Review</i>, pp. 1–31, 2023, doi: <a href=\"https://doi.org/10.1080/09638180.2023.2277327\">10.1080/09638180.2023.2277327</a>.","chicago":"Bischof, Jannis, Daniel Foos, and Jan Riepe. “Does Greater Transparency Discipline the Loan Loss Provisioning of Privately Held Banks?” <i>European Accounting Review</i>, 2023, 1–31. <a href=\"https://doi.org/10.1080/09638180.2023.2277327\">https://doi.org/10.1080/09638180.2023.2277327</a>."},"page":"1-31","publication_status":"published","publication_identifier":{"issn":["0963-8180","1468-4497"]}},{"publication":"European Accounting Review","type":"journal_article","abstract":[{"lang":"eng","text":"This paper studies the impact of personal and corporate income taxation on capital charge rates in a delegation setting with a risk-averse manager. If the investment level influences the riskiness of the investment project, the capital charge rate deviates from the firm's cost of capital and depends crucially on the manager's personal income tax rate. Contradicting conventional wisdom, we find that a higher personal income tax rate induces higher investment expenditures and, surprisingly, increases the capital charge rate. The countervailing effect that a higher capital charge rate induces higher and not lower investment expenditures persists for pre-tax and after-tax performance measures as well as when the tax deductibility of managerial compensation is limited. Corporate income tax causes a similar effect only in the case of limited tax deductibility of compensation. Our insights remain valid regardless of the financing structure and the risk attitude of the investors."}],"status":"public","_id":"5014","department":[{"_id":"187"},{"_id":"635"}],"user_id":"61801","language":[{"iso":"eng"}],"publication_identifier":{"issn":["0963-8180","1468-4497"]},"publication_status":"published","issue":"3","year":"2017","intvolume":"        26","page":"419-440","citation":{"apa":"Bauer, T., &#38; Kourouxous, T. (2017). Capital Charge Rates, Investment Incentives and Taxation. <i>European Accounting Review</i>, <i>26</i>(3), 419–440. <a href=\"https://doi.org/10.1080/09638180.2016.1169938\">https://doi.org/10.1080/09638180.2016.1169938</a>","mla":"Bauer, Thomas, and Thomas Kourouxous. “Capital Charge Rates, Investment Incentives and Taxation.” <i>European Accounting Review</i>, vol. 26, no. 3, Informa UK Limited, 2017, pp. 419–40, doi:<a href=\"https://doi.org/10.1080/09638180.2016.1169938\">10.1080/09638180.2016.1169938</a>.","bibtex":"@article{Bauer_Kourouxous_2017, title={Capital Charge Rates, Investment Incentives and Taxation}, volume={26}, DOI={<a href=\"https://doi.org/10.1080/09638180.2016.1169938\">10.1080/09638180.2016.1169938</a>}, number={3}, journal={European Accounting Review}, publisher={Informa UK Limited}, author={Bauer, Thomas and Kourouxous, Thomas}, year={2017}, pages={419–440} }","short":"T. Bauer, T. Kourouxous, European Accounting Review 26 (2017) 419–440.","ama":"Bauer T, Kourouxous T. Capital Charge Rates, Investment Incentives and Taxation. <i>European Accounting Review</i>. 2017;26(3):419-440. doi:<a href=\"https://doi.org/10.1080/09638180.2016.1169938\">10.1080/09638180.2016.1169938</a>","chicago":"Bauer, Thomas, and Thomas Kourouxous. “Capital Charge Rates, Investment Incentives and Taxation.” <i>European Accounting Review</i> 26, no. 3 (2017): 419–40. <a href=\"https://doi.org/10.1080/09638180.2016.1169938\">https://doi.org/10.1080/09638180.2016.1169938</a>.","ieee":"T. Bauer and T. Kourouxous, “Capital Charge Rates, Investment Incentives and Taxation,” <i>European Accounting Review</i>, vol. 26, no. 3, pp. 419–440, 2017."},"date_updated":"2022-01-06T07:01:34Z","publisher":"Informa UK Limited","volume":26,"date_created":"2018-10-30T12:44:44Z","author":[{"first_name":"Thomas","full_name":"Bauer, Thomas","last_name":"Bauer"},{"first_name":"Thomas","last_name":"Kourouxous","full_name":"Kourouxous, Thomas","id":"66936"}],"title":"Capital Charge Rates, Investment Incentives and Taxation","doi":"10.1080/09638180.2016.1169938"},{"title":"Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investors’ Information Processing","publisher":"Informa UK Limited","date_created":"2023-10-10T09:19:32Z","year":"2017","issue":"3","keyword":["Business","Management and Accounting (miscellaneous)","Accounting","Business and International Management","Economics","Econometrics and Finance (miscellaneous)","Economics and Econometrics","Finance"],"language":[{"iso":"eng"}],"publication":"European Accounting Review","doi":"10.1080/09638180.2016.1273787","date_updated":"2023-10-30T11:36:28Z","volume":27,"author":[{"first_name":"Daniel","full_name":"Reimsbach, Daniel","id":"100169","last_name":"Reimsbach"},{"last_name":"Hahn","full_name":"Hahn, Rüdiger","first_name":"Rüdiger"},{"last_name":"Gürtürk","full_name":"Gürtürk, Anil","first_name":"Anil"}],"page":"559-581","intvolume":"        27","citation":{"short":"D. Reimsbach, R. Hahn, A. Gürtürk, European Accounting Review 27 (2017) 559–581.","bibtex":"@article{Reimsbach_Hahn_Gürtürk_2017, title={Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investors’ Information Processing}, volume={27}, DOI={<a href=\"https://doi.org/10.1080/09638180.2016.1273787\">10.1080/09638180.2016.1273787</a>}, number={3}, journal={European Accounting Review}, publisher={Informa UK Limited}, author={Reimsbach, Daniel and Hahn, Rüdiger and Gürtürk, Anil}, year={2017}, pages={559–581} }","mla":"Reimsbach, Daniel, et al. “Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investors’ Information Processing.” <i>European Accounting Review</i>, vol. 27, no. 3, Informa UK Limited, 2017, pp. 559–81, doi:<a href=\"https://doi.org/10.1080/09638180.2016.1273787\">10.1080/09638180.2016.1273787</a>.","apa":"Reimsbach, D., Hahn, R., &#38; Gürtürk, A. (2017). Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investors’ Information Processing. <i>European Accounting Review</i>, <i>27</i>(3), 559–581. <a href=\"https://doi.org/10.1080/09638180.2016.1273787\">https://doi.org/10.1080/09638180.2016.1273787</a>","ama":"Reimsbach D, Hahn R, Gürtürk A. Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investors’ Information Processing. <i>European Accounting Review</i>. 2017;27(3):559-581. doi:<a href=\"https://doi.org/10.1080/09638180.2016.1273787\">10.1080/09638180.2016.1273787</a>","chicago":"Reimsbach, Daniel, Rüdiger Hahn, and Anil Gürtürk. “Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investors’ Information Processing.” <i>European Accounting Review</i> 27, no. 3 (2017): 559–81. <a href=\"https://doi.org/10.1080/09638180.2016.1273787\">https://doi.org/10.1080/09638180.2016.1273787</a>.","ieee":"D. Reimsbach, R. Hahn, and A. Gürtürk, “Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investors’ Information Processing,” <i>European Accounting Review</i>, vol. 27, no. 3, pp. 559–581, 2017, doi: <a href=\"https://doi.org/10.1080/09638180.2016.1273787\">10.1080/09638180.2016.1273787</a>."},"publication_identifier":{"issn":["0963-8180","1468-4497"]},"publication_status":"published","article_type":"original","_id":"47913","department":[{"_id":"186"},{"_id":"815"}],"user_id":"21810","status":"public","type":"journal_article"},{"doi":"10.1080/09638180.2012.682781","author":[{"first_name":"Rainer","last_name":"Niemann","full_name":"Niemann, Rainer"},{"first_name":"Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren","id":"530"}],"volume":22,"date_updated":"2023-01-31T12:13:03Z","citation":{"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={<a href=\"https://doi.org/10.1080/09638180.2012.682781\">10.1080/09638180.2012.682781</a>}, number={2}, journal={European Accounting Review}, publisher={Informa UK Limited}, author={Niemann, Rainer and Sureth-Sloane, Caren}, year={2013}, pages={367–390} }","short":"R. Niemann, C. Sureth-Sloane, European Accounting Review 22 (2013) 367–390.","mla":"Niemann, Rainer, and Caren Sureth-Sloane. “Sooner or Later? – Paradoxical Investment Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment Flexibility.” <i>European Accounting Review</i>, vol. 22, no. 2, Informa UK Limited, 2013, pp. 367–90, doi:<a href=\"https://doi.org/10.1080/09638180.2012.682781\">10.1080/09638180.2012.682781</a>.","apa":"Niemann, R., &#38; Sureth-Sloane, C. (2013). Sooner or Later? – Paradoxical Investment Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment Flexibility. <i>European Accounting Review</i>, <i>22</i>(2), 367–390. <a href=\"https://doi.org/10.1080/09638180.2012.682781\">https://doi.org/10.1080/09638180.2012.682781</a>","ama":"Niemann R, Sureth-Sloane C. Sooner or Later? – Paradoxical Investment Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment Flexibility. <i>European Accounting Review</i>. 2013;22(2):367-390. doi:<a href=\"https://doi.org/10.1080/09638180.2012.682781\">10.1080/09638180.2012.682781</a>","chicago":"Niemann, Rainer, and Caren Sureth-Sloane. “Sooner or Later? – Paradoxical Investment Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment Flexibility.” <i>European Accounting Review</i> 22, no. 2 (2013): 367–90. <a href=\"https://doi.org/10.1080/09638180.2012.682781\">https://doi.org/10.1080/09638180.2012.682781</a>.","ieee":"R. Niemann and C. Sureth-Sloane, “Sooner or Later? – Paradoxical Investment Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment Flexibility,” <i>European Accounting Review</i>, vol. 22, no. 2, pp. 367–390, 2013, doi: <a href=\"https://doi.org/10.1080/09638180.2012.682781\">10.1080/09638180.2012.682781</a>."},"page":"367-390","intvolume":"        22","publication_status":"published","publication_identifier":{"issn":["0963-8180","1468-4497"]},"user_id":"21222","department":[{"_id":"187"},{"_id":"635"}],"_id":"5045","status":"public","type":"journal_article","title":"Sooner or Later? – Paradoxical Investment Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment Flexibility","date_created":"2018-10-30T13:53:32Z","publisher":"Informa UK Limited","year":"2013","issue":"2","quality_controlled":"1","language":[{"iso":"eng"}],"publication":"European Accounting Review"}]