---
_id: '65862'
abstract:
- lang: eng
  text: This study examines how private peers’ disclosure transparency affects public
    firms’ information environment, captured through analyst forecast behavior. Focusing
    on the most important private firms operating in U.S. industries, we investigate
    whether private peer disclosure—despite differing substantially from public firm
    disclosure—is incorporated into analysts’ forecasts. In a cross-sectional analysis,
    we document lower forecast quality in industries where private peers’ disclosure
    intensity is low. In contrast, when private peers’ disclosure intensity is high,
    forecast quality does not differ from that in industries with only public peers.
    We find consistent results for a subsample of U.S. private peers. Consistent with
    this interpretation, a difference-in-differences analysis documents increased
    analyst forecast activity around the disclosure dates of private peers. Together,
    these findings indicate that analysts incorporate private peers’ information when
    these peers are both economically important and sufficiently transparent, and
    highlight that variation in private firms’ disclosure intensity generates heterogenous
    externalities for public firms. Overall, our evidence supports a cost-benefit
    trade-off in analysts’ information acquisition, and, by documenting the relevance
    of private peers’ information for public firms, contributes to the debate on the
    externalities of private firms’ disclosure transparency.
author:
- first_name: Bianca
  full_name: Beyer, Bianca
  last_name: Beyer
- first_name: Vanessa
  full_name: Flagmeier, Vanessa
  last_name: Flagmeier
- first_name: Urska
  full_name: Kosi, Urska
  id: '54068'
  last_name: Kosi
  orcid: 0009-0009-2545-5929
citation:
  ama: Beyer B, Flagmeier V, Kosi U. <i>Private Peers’ Disclosure Transparency and
    Public Firms’ Information Environment</i>. TRR 266 Accounting for Transparency;
    2026. doi:<a href="https://doi.org/10.2139/ssrn.4438123">10.2139/ssrn.4438123</a>
  apa: Beyer, B., Flagmeier, V., &#38; Kosi, U. (2026). <i>Private Peers’ Disclosure
    Transparency and Public Firms’ Information Environment</i>. TRR 266 Accounting
    for Transparency. <a href="https://doi.org/10.2139/ssrn.4438123">https://doi.org/10.2139/ssrn.4438123</a>
  bibtex: '@book{Beyer_Flagmeier_Kosi_2026, series={TRR 266 Accounting for Transparency
    Working Paper Series No. 143}, title={Private Peers’ Disclosure Transparency and
    Public Firms’ Information Environment}, DOI={<a href="https://doi.org/10.2139/ssrn.4438123">10.2139/ssrn.4438123</a>},
    publisher={TRR 266 Accounting for Transparency}, author={Beyer, Bianca and Flagmeier,
    Vanessa and Kosi, Urska}, year={2026}, collection={TRR 266 Accounting for Transparency
    Working Paper Series No. 143} }'
  chicago: Beyer, Bianca, Vanessa Flagmeier, and Urska Kosi. <i>Private Peers’ Disclosure
    Transparency and Public Firms’ Information Environment</i>. TRR 266 Accounting
    for Transparency Working Paper Series No. 143. TRR 266 Accounting for Transparency,
    2026. <a href="https://doi.org/10.2139/ssrn.4438123">https://doi.org/10.2139/ssrn.4438123</a>.
  ieee: B. Beyer, V. Flagmeier, and U. Kosi, <i>Private Peers’ Disclosure Transparency
    and Public Firms’ Information Environment</i>. TRR 266 Accounting for Transparency,
    2026.
  mla: Beyer, Bianca, et al. <i>Private Peers’ Disclosure Transparency and Public
    Firms’ Information Environment</i>. TRR 266 Accounting for Transparency, 2026,
    doi:<a href="https://doi.org/10.2139/ssrn.4438123">10.2139/ssrn.4438123</a>.
  short: B. Beyer, V. Flagmeier, U. Kosi, Private Peers’ Disclosure Transparency and
    Public Firms’ Information Environment, TRR 266 Accounting for Transparency, 2026.
date_created: 2026-06-15T08:15:56Z
date_updated: 2026-08-25T09:58:22Z
department:
- _id: '186'
- _id: '551'
- _id: '635'
doi: 10.2139/ssrn.4438123
language:
- iso: eng
publication_identifier:
  issn:
  - 1556-5068
publication_status: published
publisher: TRR 266 Accounting for Transparency
series_title: TRR 266 Accounting for Transparency Working Paper Series No. 143
status: public
title: Private Peers’ Disclosure Transparency and Public Firms’ Information Environment
type: working_paper
user_id: '15866'
year: '2026'
...
---
_id: '47099'
author:
- first_name: Lara
  full_name: Bartels, Lara
  last_name: Bartels
- first_name: Martin
  full_name: Kesternich, Martin
  id: '98922'
  last_name: Kesternich
  orcid: 0000-0002-0653-7680
- first_name: Andreas
  full_name: Löschel, Andreas
  last_name: Löschel
citation:
  ama: Bartels L, Kesternich M, Löschel A. The Demand for Voluntary Carbon Dioxide
    Removal – Experimental Evidence from an Afforestation Project in Germany. <i>Land
    Economics </i>. Published online 2024. doi:<a href="https://doi.org/10.2139/ssrn.3979837">10.2139/ssrn.3979837</a>
  apa: Bartels, L., Kesternich, M., &#38; Löschel, A. (2024). The Demand for Voluntary
    Carbon Dioxide Removal – Experimental Evidence from an Afforestation Project in
    Germany. <i>Land Economics </i>. <a href="https://doi.org/10.2139/ssrn.3979837">https://doi.org/10.2139/ssrn.3979837</a>
  bibtex: '@article{Bartels_Kesternich_Löschel_2024, title={The Demand for Voluntary
    Carbon Dioxide Removal – Experimental Evidence from an Afforestation Project in
    Germany}, DOI={<a href="https://doi.org/10.2139/ssrn.3979837">10.2139/ssrn.3979837</a>},
    journal={Land Economics }, author={Bartels, Lara and Kesternich, Martin and Löschel,
    Andreas}, year={2024} }'
  chicago: Bartels, Lara, Martin Kesternich, and Andreas Löschel. “The Demand for
    Voluntary Carbon Dioxide Removal – Experimental Evidence from an Afforestation
    Project in Germany.” <i>Land Economics </i>, 2024. <a href="https://doi.org/10.2139/ssrn.3979837">https://doi.org/10.2139/ssrn.3979837</a>.
  ieee: 'L. Bartels, M. Kesternich, and A. Löschel, “The Demand for Voluntary Carbon
    Dioxide Removal – Experimental Evidence from an Afforestation Project in Germany,”
    <i>Land Economics </i>, 2024, doi: <a href="https://doi.org/10.2139/ssrn.3979837">10.2139/ssrn.3979837</a>.'
  mla: Bartels, Lara, et al. “The Demand for Voluntary Carbon Dioxide Removal – Experimental
    Evidence from an Afforestation Project in Germany.” <i>Land Economics </i>, 2024,
    doi:<a href="https://doi.org/10.2139/ssrn.3979837">10.2139/ssrn.3979837</a>.
  short: L. Bartels, M. Kesternich, A. Löschel, Land Economics  (2024).
date_created: 2023-09-16T12:05:13Z
date_updated: 2024-04-03T15:58:44Z
doi: 10.2139/ssrn.3979837
keyword:
- General Earth and Planetary Sciences
- General Environmental Science
language:
- iso: eng
publication: 'Land Economics '
publication_identifier:
  issn:
  - 1556-5068
publication_status: published
status: public
title: The Demand for Voluntary Carbon Dioxide Removal – Experimental Evidence from
  an Afforestation Project in Germany
type: journal_article
user_id: '98922'
year: '2024'
...
---
_id: '47093'
abstract:
- lang: eng
  text: We experimentally test a theoretically promising amendment to the ratchet-up
    mechanism of the Paris Agreement. The ratchet-up mechanism prescribes that parties’
    commitments to the global response to climate change cannot decrease over time,
    and our results show that its effect is detrimental. We design a public goods
    game to study whether cooperation is promoted by an amendment to the mechanism
    that stipulates that all agents must contribute at least a collectively chosen
    minimum based on the principle of the lowest common denominator. We find that
    binding collective minimum contributions improve the effectiveness of the ratchet-up
    mechanism. Non-binding minimum contributions, by contrast, do not encourage cooperation.
    Our data indicate that the difference is attributable to conditional cooperative
    dynamics. If other participants contribute less than the collective minimum contribution,
    even initially cooperative participants start to negatively reciprocate this form
    of non-compliance by contributing less.
author:
- first_name: Marius
  full_name: Alt, Marius
  last_name: Alt
- first_name: Martin
  full_name: Kesternich, Martin
  id: '98922'
  last_name: Kesternich
- first_name: Carlo
  full_name: Gallier, Carlo
  last_name: Gallier
- first_name: Bodo
  full_name: Sturm, Bodo
  last_name: Sturm
citation:
  ama: Alt M, Kesternich M, Gallier C, Sturm B. Collective Minimum Contributions to
    Counteract the Ratchet Effect in the Voluntary Provision of Public Goods. <i>Journal
    of Environmental Economics and Management</i>. Published online 2023. doi:<a href="https://doi.org/10.2139/ssrn.4288327">10.2139/ssrn.4288327</a>
  apa: Alt, M., Kesternich, M., Gallier, C., &#38; Sturm, B. (2023). Collective Minimum
    Contributions to Counteract the Ratchet Effect in the Voluntary Provision of Public
    Goods. <i>Journal of Environmental Economics and Management</i>. <a href="https://doi.org/10.2139/ssrn.4288327">https://doi.org/10.2139/ssrn.4288327</a>
  bibtex: '@article{Alt_Kesternich_Gallier_Sturm_2023, title={Collective Minimum Contributions
    to Counteract the Ratchet Effect in the Voluntary Provision of Public Goods},
    DOI={<a href="https://doi.org/10.2139/ssrn.4288327">10.2139/ssrn.4288327</a>},
    journal={Journal of Environmental Economics and Management}, author={Alt, Marius
    and Kesternich, Martin and Gallier, Carlo and Sturm, Bodo}, year={2023} }'
  chicago: Alt, Marius, Martin Kesternich, Carlo Gallier, and Bodo Sturm. “Collective
    Minimum Contributions to Counteract the Ratchet Effect in the Voluntary Provision
    of Public Goods.” <i>Journal of Environmental Economics and Management</i>, 2023.
    <a href="https://doi.org/10.2139/ssrn.4288327">https://doi.org/10.2139/ssrn.4288327</a>.
  ieee: 'M. Alt, M. Kesternich, C. Gallier, and B. Sturm, “Collective Minimum Contributions
    to Counteract the Ratchet Effect in the Voluntary Provision of Public Goods,”
    <i>Journal of Environmental Economics and Management</i>, 2023, doi: <a href="https://doi.org/10.2139/ssrn.4288327">10.2139/ssrn.4288327</a>.'
  mla: Alt, Marius, et al. “Collective Minimum Contributions to Counteract the Ratchet
    Effect in the Voluntary Provision of Public Goods.” <i>Journal of Environmental
    Economics and Management</i>, 2023, doi:<a href="https://doi.org/10.2139/ssrn.4288327">10.2139/ssrn.4288327</a>.
  short: M. Alt, M. Kesternich, C. Gallier, B. Sturm, Journal of Environmental Economics
    and Management (2023).
date_created: 2023-09-16T11:52:21Z
date_updated: 2023-12-04T12:27:27Z
department:
- _id: '791'
- _id: '681'
doi: 10.2139/ssrn.4288327
keyword:
- global public goods
- climate change
- institutions
- ratchet-up mechanism
- minimum contributions
- laboratory experiment
language:
- iso: eng
publication: Journal of Environmental Economics and Management
publication_identifier:
  issn:
  - 1556-5068
publication_status: published
status: public
title: Collective Minimum Contributions to Counteract the Ratchet Effect in the Voluntary
  Provision of Public Goods
type: journal_article
user_id: '46138'
year: '2023'
...
---
_id: '47102'
author:
- first_name: Carlo
  full_name: Gallier, Carlo
  last_name: Gallier
- first_name: Timo
  full_name: Goeschl, Timo
  last_name: Goeschl
- first_name: Martin
  full_name: Kesternich, Martin
  id: '98922'
  last_name: Kesternich
- first_name: Johannes
  full_name: Lohse, Johannes
  last_name: Lohse
- first_name: Christiane
  full_name: Reif, Christiane
  last_name: Reif
- first_name: Daniel
  full_name: Römer, Daniel
  last_name: Römer
citation:
  ama: 'Gallier C, Goeschl T, Kesternich M, Lohse J, Reif C, Römer D. Inter-Charity
    Competition under Spatial Differentiation: Sorting, Crowding, and Spillovers.
    <i>Journal of Economic Behavior and Organization</i>. 2023;216:457-468. doi:<a
    href="https://doi.org/10.2139/ssrn.3466679">10.2139/ssrn.3466679</a>'
  apa: 'Gallier, C., Goeschl, T., Kesternich, M., Lohse, J., Reif, C., &#38; Römer,
    D. (2023). Inter-Charity Competition under Spatial Differentiation: Sorting, Crowding,
    and Spillovers. <i>Journal of Economic Behavior and Organization</i>, <i>216</i>,
    457–468. <a href="https://doi.org/10.2139/ssrn.3466679">https://doi.org/10.2139/ssrn.3466679</a>'
  bibtex: '@article{Gallier_Goeschl_Kesternich_Lohse_Reif_Römer_2023, title={Inter-Charity
    Competition under Spatial Differentiation: Sorting, Crowding, and Spillovers},
    volume={216}, DOI={<a href="https://doi.org/10.2139/ssrn.3466679">10.2139/ssrn.3466679</a>},
    journal={Journal of Economic Behavior and Organization}, author={Gallier, Carlo
    and Goeschl, Timo and Kesternich, Martin and Lohse, Johannes and Reif, Christiane
    and Römer, Daniel}, year={2023}, pages={457–468} }'
  chicago: 'Gallier, Carlo, Timo Goeschl, Martin Kesternich, Johannes Lohse, Christiane
    Reif, and Daniel Römer. “Inter-Charity Competition under Spatial Differentiation:
    Sorting, Crowding, and Spillovers.” <i>Journal of Economic Behavior and Organization</i>
    216 (2023): 457–68. <a href="https://doi.org/10.2139/ssrn.3466679">https://doi.org/10.2139/ssrn.3466679</a>.'
  ieee: 'C. Gallier, T. Goeschl, M. Kesternich, J. Lohse, C. Reif, and D. Römer, “Inter-Charity
    Competition under Spatial Differentiation: Sorting, Crowding, and Spillovers,”
    <i>Journal of Economic Behavior and Organization</i>, vol. 216, pp. 457–468, 2023,
    doi: <a href="https://doi.org/10.2139/ssrn.3466679">10.2139/ssrn.3466679</a>.'
  mla: 'Gallier, Carlo, et al. “Inter-Charity Competition under Spatial Differentiation:
    Sorting, Crowding, and Spillovers.” <i>Journal of Economic Behavior and Organization</i>,
    vol. 216, 2023, pp. 457–68, doi:<a href="https://doi.org/10.2139/ssrn.3466679">10.2139/ssrn.3466679</a>.'
  short: C. Gallier, T. Goeschl, M. Kesternich, J. Lohse, C. Reif, D. Römer, Journal
    of Economic Behavior and Organization 216 (2023) 457–468.
date_created: 2023-09-16T12:11:20Z
date_updated: 2023-12-04T12:26:58Z
department:
- _id: '791'
- _id: '681'
doi: 10.2139/ssrn.3466679
intvolume: '       216'
language:
- iso: eng
page: 457-468
publication: Journal of Economic Behavior and Organization
publication_identifier:
  issn:
  - 1556-5068
publication_status: published
status: public
title: 'Inter-Charity Competition under Spatial Differentiation: Sorting, Crowding,
  and Spillovers'
type: journal_article
user_id: '46138'
volume: 216
year: '2023'
...
---
_id: '50145'
author:
- first_name: Herbert
  full_name: Dawid, Herbert
  last_name: Dawid
- first_name: Philipp
  full_name: Harting, Philipp
  last_name: Harting
- first_name: Michael
  full_name: Neugart, Michael
  last_name: Neugart
citation:
  ama: 'Dawid H, Harting P, Neugart M. Implications of Algorithmic Wage Setting on
    Online Labor Platforms: a Simulation-Based Analysis∗. <i>SSRN Electronic Journal</i>.
    Published online 2023. doi:<a href="https://doi.org/10.2139/ssrn.4405558">10.2139/ssrn.4405558</a>'
  apa: 'Dawid, H., Harting, P., &#38; Neugart, M. (2023). Implications of Algorithmic
    Wage Setting on Online Labor Platforms: a Simulation-Based Analysis∗. <i>SSRN
    Electronic Journal</i>. <a href="https://doi.org/10.2139/ssrn.4405558">https://doi.org/10.2139/ssrn.4405558</a>'
  bibtex: '@article{Dawid_Harting_Neugart_2023, title={Implications of Algorithmic
    Wage Setting on Online Labor Platforms: a Simulation-Based Analysis∗}, DOI={<a
    href="https://doi.org/10.2139/ssrn.4405558">10.2139/ssrn.4405558</a>}, journal={SSRN
    Electronic Journal}, publisher={Elsevier BV}, author={Dawid, Herbert and Harting,
    Philipp and Neugart, Michael}, year={2023} }'
  chicago: 'Dawid, Herbert, Philipp Harting, and Michael Neugart. “Implications of
    Algorithmic Wage Setting on Online Labor Platforms: A Simulation-Based Analysis∗.”
    <i>SSRN Electronic Journal</i>, 2023. <a href="https://doi.org/10.2139/ssrn.4405558">https://doi.org/10.2139/ssrn.4405558</a>.'
  ieee: 'H. Dawid, P. Harting, and M. Neugart, “Implications of Algorithmic Wage Setting
    on Online Labor Platforms: a Simulation-Based Analysis∗,” <i>SSRN Electronic Journal</i>,
    2023, doi: <a href="https://doi.org/10.2139/ssrn.4405558">10.2139/ssrn.4405558</a>.'
  mla: 'Dawid, Herbert, et al. “Implications of Algorithmic Wage Setting on Online
    Labor Platforms: A Simulation-Based Analysis∗.” <i>SSRN Electronic Journal</i>,
    Elsevier BV, 2023, doi:<a href="https://doi.org/10.2139/ssrn.4405558">10.2139/ssrn.4405558</a>.'
  short: H. Dawid, P. Harting, M. Neugart, SSRN Electronic Journal (2023).
date_created: 2024-01-04T08:11:55Z
date_updated: 2024-01-05T12:58:24Z
doi: 10.2139/ssrn.4405558
keyword:
- General Earth and Planetary Sciences
- General Environmental Science
language:
- iso: eng
project:
- _id: '52'
  name: 'PC2: Computing Resources Provided by the Paderborn Center for Parallel Computing'
publication: SSRN Electronic Journal
publication_identifier:
  issn:
  - 1556-5068
publication_status: published
publisher: Elsevier BV
status: public
title: 'Implications of Algorithmic Wage Setting on Online Labor Platforms: a Simulation-Based
  Analysis∗'
type: journal_article
user_id: '67287'
year: '2023'
...
---
_id: '52839'
author:
- first_name: Iris
  full_name: Gräßler, Iris
  id: '47565'
  last_name: Gräßler
  orcid: 0000-0001-5765-971X
- first_name: Michael
  full_name: Hieb, Michael
  id: '72252'
  last_name: Hieb
- first_name: Daniel
  full_name: Roesmann, Daniel
  id: '54680'
  last_name: Roesmann
- first_name: Marc
  full_name: Unverzagt, Marc
  id: '55785'
  last_name: Unverzagt
- first_name: Jens
  full_name: Pottebaum, Jens
  id: '405'
  last_name: Pottebaum
  orcid: http://orcid.org/0000-0001-8778-2989
citation:
  ama: 'Gräßler I, Hieb M, Roesmann D, Unverzagt M, Pottebaum J. Virtual learning
    environment for teaching the handling of collaborative robots. In: <i>SSRN Electronic
    Journal</i>. Elsevier BV; 2023. doi:<a href="https://doi.org/10.2139/ssrn.4471596">10.2139/ssrn.4471596</a>'
  apa: Gräßler, I., Hieb, M., Roesmann, D., Unverzagt, M., &#38; Pottebaum, J. (2023).
    Virtual learning environment for teaching the handling of collaborative robots.
    <i>SSRN Electronic Journal</i>. <a href="https://doi.org/10.2139/ssrn.4471596">https://doi.org/10.2139/ssrn.4471596</a>
  bibtex: '@inproceedings{Gräßler_Hieb_Roesmann_Unverzagt_Pottebaum_2023, title={Virtual
    learning environment for teaching the handling of collaborative robots}, DOI={<a
    href="https://doi.org/10.2139/ssrn.4471596">10.2139/ssrn.4471596</a>}, booktitle={SSRN
    Electronic Journal}, publisher={Elsevier BV}, author={Gräßler, Iris and Hieb,
    Michael and Roesmann, Daniel and Unverzagt, Marc and Pottebaum, Jens}, year={2023}
    }'
  chicago: Gräßler, Iris, Michael Hieb, Daniel Roesmann, Marc Unverzagt, and Jens
    Pottebaum. “Virtual Learning Environment for Teaching the Handling of Collaborative
    Robots.” In <i>SSRN Electronic Journal</i>. Elsevier BV, 2023. <a href="https://doi.org/10.2139/ssrn.4471596">https://doi.org/10.2139/ssrn.4471596</a>.
  ieee: 'I. Gräßler, M. Hieb, D. Roesmann, M. Unverzagt, and J. Pottebaum, “Virtual
    learning environment for teaching the handling of collaborative robots,” 2023,
    doi: <a href="https://doi.org/10.2139/ssrn.4471596">10.2139/ssrn.4471596</a>.'
  mla: Gräßler, Iris, et al. “Virtual Learning Environment for Teaching the Handling
    of Collaborative Robots.” <i>SSRN Electronic Journal</i>, Elsevier BV, 2023, doi:<a
    href="https://doi.org/10.2139/ssrn.4471596">10.2139/ssrn.4471596</a>.
  short: 'I. Gräßler, M. Hieb, D. Roesmann, M. Unverzagt, J. Pottebaum, in: SSRN Electronic
    Journal, Elsevier BV, 2023.'
date_created: 2024-03-25T10:50:13Z
date_updated: 2024-03-25T10:58:40Z
department:
- _id: '152'
doi: 10.2139/ssrn.4471596
keyword:
- General Earth and Planetary Sciences
- General Environmental Science
language:
- iso: eng
publication: SSRN Electronic Journal
publication_identifier:
  issn:
  - 1556-5068
publication_status: published
publisher: Elsevier BV
quality_controlled: '1'
status: public
title: Virtual learning environment for teaching the handling of collaborative robots
type: conference
user_id: '5905'
year: '2023'
...
---
_id: '46521'
author:
- first_name: Diana
  full_name: Freise, Diana
  id: '45323'
  last_name: Freise
- first_name: Valentin
  full_name: Schiele, Valentin
  id: '53779'
  last_name: Schiele
- first_name: Hendrik
  full_name: Schmitz, Hendrik
  id: '48879'
  last_name: Schmitz
citation:
  ama: Freise D, Schiele V, Schmitz H. <i>Housing Situations and Local COVID-19 Infection
    Dynamics – A Case Study With Small-Area Data</i>. Elsevier BV; 2023. doi:<a href="https://doi.org/10.2139/ssrn.4372490">10.2139/ssrn.4372490</a>
  apa: Freise, D., Schiele, V., &#38; Schmitz, H. (2023). <i>Housing Situations and
    Local COVID-19 Infection Dynamics – A Case Study With Small-Area Data</i>. Elsevier
    BV. <a href="https://doi.org/10.2139/ssrn.4372490">https://doi.org/10.2139/ssrn.4372490</a>
  bibtex: '@book{Freise_Schiele_Schmitz_2023, title={Housing Situations and Local
    COVID-19 Infection Dynamics – A Case Study With Small-Area Data}, DOI={<a href="https://doi.org/10.2139/ssrn.4372490">10.2139/ssrn.4372490</a>},
    publisher={Elsevier BV}, author={Freise, Diana and Schiele, Valentin and Schmitz,
    Hendrik}, year={2023} }'
  chicago: Freise, Diana, Valentin Schiele, and Hendrik Schmitz. <i>Housing Situations
    and Local COVID-19 Infection Dynamics – A Case Study With Small-Area Data</i>.
    Elsevier BV, 2023. <a href="https://doi.org/10.2139/ssrn.4372490">https://doi.org/10.2139/ssrn.4372490</a>.
  ieee: D. Freise, V. Schiele, and H. Schmitz, <i>Housing Situations and Local COVID-19
    Infection Dynamics – A Case Study With Small-Area Data</i>. Elsevier BV, 2023.
  mla: Freise, Diana, et al. <i>Housing Situations and Local COVID-19 Infection Dynamics
    – A Case Study With Small-Area Data</i>. Elsevier BV, 2023, doi:<a href="https://doi.org/10.2139/ssrn.4372490">10.2139/ssrn.4372490</a>.
  short: D. Freise, V. Schiele, H. Schmitz, Housing Situations and Local COVID-19
    Infection Dynamics – A Case Study With Small-Area Data, Elsevier BV, 2023.
date_created: 2023-08-16T09:31:31Z
date_updated: 2023-08-20T17:49:34Z
department:
- _id: '475'
- _id: '281'
doi: 10.2139/ssrn.4372490
keyword:
- General Earth and Planetary Sciences
- General Environmental Science
language:
- iso: eng
main_file_link:
- url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4372490
publication_identifier:
  issn:
  - 1556-5068
publisher: Elsevier BV
status: public
title: Housing Situations and Local COVID-19 Infection Dynamics – A Case Study With
  Small-Area Data
type: working_paper
user_id: '53779'
year: '2023'
...
---
_id: '57451'
author:
- first_name: Georgios
  full_name: Nalbantis, Georgios
  last_name: Nalbantis
- first_name: Christian
  full_name: Manger, Christian
  last_name: Manger
- first_name: Tim
  full_name: Pawlowski, Tim
  last_name: Pawlowski
- first_name: Philip
  full_name: Yang, Philip
  id: '100432'
  last_name: Yang
citation:
  ama: Nalbantis G, Manger C, Pawlowski T, Yang P. Exploring the impact of specialist
    and generalist stars on organizational performance. <i>SSRN Electronic Journal</i>.
    Published online 2023. doi:<a href="https://doi.org/10.2139/ssrn.4607851">10.2139/ssrn.4607851</a>
  apa: Nalbantis, G., Manger, C., Pawlowski, T., &#38; Yang, P. (2023). Exploring
    the impact of specialist and generalist stars on organizational performance. <i>SSRN
    Electronic Journal</i>. <a href="https://doi.org/10.2139/ssrn.4607851">https://doi.org/10.2139/ssrn.4607851</a>
  bibtex: '@article{Nalbantis_Manger_Pawlowski_Yang_2023, title={Exploring the impact
    of specialist and generalist stars on organizational performance}, DOI={<a href="https://doi.org/10.2139/ssrn.4607851">10.2139/ssrn.4607851</a>},
    journal={SSRN Electronic Journal}, publisher={Elsevier BV}, author={Nalbantis,
    Georgios and Manger, Christian and Pawlowski, Tim and Yang, Philip}, year={2023}
    }'
  chicago: Nalbantis, Georgios, Christian Manger, Tim Pawlowski, and Philip Yang.
    “Exploring the Impact of Specialist and Generalist Stars on Organizational Performance.”
    <i>SSRN Electronic Journal</i>, 2023. <a href="https://doi.org/10.2139/ssrn.4607851">https://doi.org/10.2139/ssrn.4607851</a>.
  ieee: 'G. Nalbantis, C. Manger, T. Pawlowski, and P. Yang, “Exploring the impact
    of specialist and generalist stars on organizational performance,” <i>SSRN Electronic
    Journal</i>, 2023, doi: <a href="https://doi.org/10.2139/ssrn.4607851">10.2139/ssrn.4607851</a>.'
  mla: Nalbantis, Georgios, et al. “Exploring the Impact of Specialist and Generalist
    Stars on Organizational Performance.” <i>SSRN Electronic Journal</i>, Elsevier
    BV, 2023, doi:<a href="https://doi.org/10.2139/ssrn.4607851">10.2139/ssrn.4607851</a>.
  short: G. Nalbantis, C. Manger, T. Pawlowski, P. Yang, SSRN Electronic Journal (2023).
date_created: 2024-11-27T09:51:55Z
date_updated: 2025-04-09T11:00:03Z
department:
- _id: '681'
doi: 10.2139/ssrn.4607851
language:
- iso: eng
publication: SSRN Electronic Journal
publication_identifier:
  issn:
  - 1556-5068
publication_status: published
publisher: Elsevier BV
status: public
title: Exploring the impact of specialist and generalist stars on organizational performance
type: journal_article
user_id: '80877'
year: '2023'
...
---
_id: '53831'
author:
- first_name: David
  full_name: Bartlitz, David
  id: '104560'
  last_name: Bartlitz
  orcid: '0000-0003-2967-8299 '
- first_name: Alexander
  full_name: Gräfe, Alexander
  last_name: Gräfe
- first_name: Luis
  full_name: Gilch, Luis
  last_name: Gilch
citation:
  ama: Bartlitz D, Gräfe A, Gilch L. The Reasonable Investor, Ex Ante Information
    and Ad Hoc Announcements. <i>Consumer Behavioral Finance eJournal</i>. Published
    online 2023:1-24. doi:<a href="https://doi.org/10.2139/ssrn.4482987">10.2139/ssrn.4482987</a>
  apa: Bartlitz, D., Gräfe, A., &#38; Gilch, L. (2023). The Reasonable Investor, Ex
    Ante Information and Ad Hoc Announcements. <i>Consumer Behavioral Finance EJournal</i>,
    1–24. <a href="https://doi.org/10.2139/ssrn.4482987">https://doi.org/10.2139/ssrn.4482987</a>
  bibtex: '@article{Bartlitz_Gräfe_Gilch_2023, title={The Reasonable Investor, Ex
    Ante Information and Ad Hoc Announcements}, DOI={<a href="https://doi.org/10.2139/ssrn.4482987">10.2139/ssrn.4482987</a>},
    journal={Consumer Behavioral Finance eJournal}, publisher={Elsevier BV}, author={Bartlitz,
    David and Gräfe, Alexander and Gilch, Luis}, year={2023}, pages={1–24} }'
  chicago: Bartlitz, David, Alexander Gräfe, and Luis Gilch. “The Reasonable Investor,
    Ex Ante Information and Ad Hoc Announcements.” <i>Consumer Behavioral Finance
    EJournal</i>, 2023, 1–24. <a href="https://doi.org/10.2139/ssrn.4482987">https://doi.org/10.2139/ssrn.4482987</a>.
  ieee: 'D. Bartlitz, A. Gräfe, and L. Gilch, “The Reasonable Investor, Ex Ante Information
    and Ad Hoc Announcements,” <i>Consumer Behavioral Finance eJournal</i>, pp. 1–24,
    2023, doi: <a href="https://doi.org/10.2139/ssrn.4482987">10.2139/ssrn.4482987</a>.'
  mla: Bartlitz, David, et al. “The Reasonable Investor, Ex Ante Information and Ad
    Hoc Announcements.” <i>Consumer Behavioral Finance EJournal</i>, Elsevier BV,
    2023, pp. 1–24, doi:<a href="https://doi.org/10.2139/ssrn.4482987">10.2139/ssrn.4482987</a>.
  short: D. Bartlitz, A. Gräfe, L. Gilch, Consumer Behavioral Finance EJournal (2023)
    1–24.
date_created: 2024-05-02T15:22:41Z
date_updated: 2025-06-26T08:36:25Z
department:
- _id: '845'
doi: 10.2139/ssrn.4482987
extern: '1'
language:
- iso: eng
page: 1-24
publication: Consumer Behavioral Finance eJournal
publication_identifier:
  issn:
  - 1556-5068
publication_status: published
publisher: Elsevier BV
status: public
title: The Reasonable Investor, Ex Ante Information and Ad Hoc Announcements
type: journal_article
user_id: '95606'
year: '2023'
...
---
_id: '35097'
author:
- first_name: Michael
  full_name: Ebert, Michael
  id: '42419'
  last_name: Ebert
- first_name: Ulrich
  full_name: Schäfer, Ulrich
  last_name: Schäfer
- first_name: Georg Thomas
  full_name: Schneider, Georg Thomas
  last_name: Schneider
citation:
  ama: Ebert M, Schäfer U, Schneider GT. <i>Information Leaks and Voluntary Disclosure</i>.;
    2022. doi:<a href="https://doi.org/10.2139/ssrn.4168084">10.2139/ssrn.4168084</a>
  apa: Ebert, M., Schäfer, U., &#38; Schneider, G. T. (2022). <i>Information Leaks
    and Voluntary Disclosure</i>. <a href="https://doi.org/10.2139/ssrn.4168084">https://doi.org/10.2139/ssrn.4168084</a>
  bibtex: '@book{Ebert_Schäfer_Schneider_2022, title={Information Leaks and Voluntary
    Disclosure}, DOI={<a href="https://doi.org/10.2139/ssrn.4168084">10.2139/ssrn.4168084</a>},
    author={Ebert, Michael and Schäfer, Ulrich and Schneider, Georg Thomas}, year={2022}
    }'
  chicago: Ebert, Michael, Ulrich Schäfer, and Georg Thomas Schneider. <i>Information
    Leaks and Voluntary Disclosure</i>, 2022. <a href="https://doi.org/10.2139/ssrn.4168084">https://doi.org/10.2139/ssrn.4168084</a>.
  ieee: M. Ebert, U. Schäfer, and G. T. Schneider, <i>Information Leaks and Voluntary
    Disclosure</i>. 2022.
  mla: Ebert, Michael, et al. <i>Information Leaks and Voluntary Disclosure</i>. 2022,
    doi:<a href="https://doi.org/10.2139/ssrn.4168084">10.2139/ssrn.4168084</a>.
  short: M. Ebert, U. Schäfer, G.T. Schneider, Information Leaks and Voluntary Disclosure,
    2022.
date_created: 2023-01-02T10:24:15Z
date_updated: 2023-01-12T08:59:19Z
department:
- _id: '186'
- _id: '190'
- _id: '635'
doi: 10.2139/ssrn.4168084
language:
- iso: eng
publication_identifier:
  issn:
  - 1556-5068
publication_status: published
status: public
title: Information Leaks and Voluntary Disclosure
type: working_paper
user_id: '42419'
year: '2022'
...
---
_id: '47094'
author:
- first_name: Lara
  full_name: Bartels, Lara
  last_name: Bartels
- first_name: Martin
  full_name: Kesternich, Martin
  id: '98922'
  last_name: Kesternich
citation:
  ama: Bartels L, Kesternich M. <i>Motivate the Crowd or Crowd-Them Out? The Impact
    of Local Government Spending on the Voluntary Provision of a Green Public Good</i>.
    ZEW Discussion Paper 22-040; 2022. doi:<a href="https://doi.org/10.2139/ssrn.4251592">10.2139/ssrn.4251592</a>
  apa: Bartels, L., &#38; Kesternich, M. (2022). <i>Motivate the Crowd or Crowd-Them
    Out? The Impact of Local Government Spending on the Voluntary Provision of a Green
    Public Good</i>. ZEW Discussion Paper 22-040. <a href="https://doi.org/10.2139/ssrn.4251592">https://doi.org/10.2139/ssrn.4251592</a>
  bibtex: '@book{Bartels_Kesternich_2022, title={Motivate the Crowd or Crowd-Them
    Out? The Impact of Local Government Spending on the Voluntary Provision of a Green
    Public Good}, DOI={<a href="https://doi.org/10.2139/ssrn.4251592">10.2139/ssrn.4251592</a>},
    publisher={ZEW Discussion Paper 22-040}, author={Bartels, Lara and Kesternich,
    Martin}, year={2022} }'
  chicago: Bartels, Lara, and Martin Kesternich. <i>Motivate the Crowd or Crowd-Them
    Out? The Impact of Local Government Spending on the Voluntary Provision of a Green
    Public Good</i>. ZEW Discussion Paper 22-040, 2022. <a href="https://doi.org/10.2139/ssrn.4251592">https://doi.org/10.2139/ssrn.4251592</a>.
  ieee: L. Bartels and M. Kesternich, <i>Motivate the Crowd or Crowd-Them Out? The
    Impact of Local Government Spending on the Voluntary Provision of a Green Public
    Good</i>. ZEW Discussion Paper 22-040, 2022.
  mla: Bartels, Lara, and Martin Kesternich. <i>Motivate the Crowd or Crowd-Them Out?
    The Impact of Local Government Spending on the Voluntary Provision of a Green
    Public Good</i>. ZEW Discussion Paper 22-040, 2022, doi:<a href="https://doi.org/10.2139/ssrn.4251592">10.2139/ssrn.4251592</a>.
  short: L. Bartels, M. Kesternich, Motivate the Crowd or Crowd-Them Out? The Impact
    of Local Government Spending on the Voluntary Provision of a Green Public Good,
    ZEW Discussion Paper 22-040, 2022.
date_created: 2023-09-16T11:55:07Z
date_updated: 2023-12-06T18:26:49Z
doi: 10.2139/ssrn.4251592
keyword:
- General Earth and Planetary Sciences
- General Environmental Science
language:
- iso: eng
publication_identifier:
  issn:
  - 1556-5068
publication_status: published
publisher: ZEW Discussion Paper 22-040
status: public
title: Motivate the Crowd or Crowd-Them Out? The Impact of Local Government Spending
  on the Voluntary Provision of a Green Public Good
type: working_paper
user_id: '98922'
year: '2022'
...
---
_id: '47096'
author:
- first_name: Bettina
  full_name: Chlond, Bettina
  last_name: Chlond
- first_name: Timo
  full_name: Goeschl, Timo
  last_name: Goeschl
- first_name: Martin
  full_name: Kesternich, Martin
  id: '98922'
  last_name: Kesternich
citation:
  ama: Chlond B, Goeschl T, Kesternich M. <i>More Money or Better Procedures? Evidence
    From an Energy Efficiency Assistance Program</i>. ZEW Discussion Paper  22-020;
    2022. doi:<a href="https://doi.org/10.2139/ssrn.4151557">10.2139/ssrn.4151557</a>
  apa: Chlond, B., Goeschl, T., &#38; Kesternich, M. (2022). <i>More Money or Better
    Procedures? Evidence From an Energy Efficiency Assistance Program</i>. ZEW Discussion
    Paper  22-020. <a href="https://doi.org/10.2139/ssrn.4151557">https://doi.org/10.2139/ssrn.4151557</a>
  bibtex: '@book{Chlond_Goeschl_Kesternich_2022, title={More Money or Better Procedures?
    Evidence From an Energy Efficiency Assistance Program}, DOI={<a href="https://doi.org/10.2139/ssrn.4151557">10.2139/ssrn.4151557</a>},
    publisher={ZEW Discussion Paper  22-020}, author={Chlond, Bettina and Goeschl,
    Timo and Kesternich, Martin}, year={2022} }'
  chicago: Chlond, Bettina, Timo Goeschl, and Martin Kesternich. <i>More Money or
    Better Procedures? Evidence From an Energy Efficiency Assistance Program</i>.
    ZEW Discussion Paper  22-020, 2022. <a href="https://doi.org/10.2139/ssrn.4151557">https://doi.org/10.2139/ssrn.4151557</a>.
  ieee: B. Chlond, T. Goeschl, and M. Kesternich, <i>More Money or Better Procedures?
    Evidence From an Energy Efficiency Assistance Program</i>. ZEW Discussion Paper 
    22-020, 2022.
  mla: Chlond, Bettina, et al. <i>More Money or Better Procedures? Evidence From an
    Energy Efficiency Assistance Program</i>. ZEW Discussion Paper  22-020, 2022,
    doi:<a href="https://doi.org/10.2139/ssrn.4151557">10.2139/ssrn.4151557</a>.
  short: B. Chlond, T. Goeschl, M. Kesternich, More Money or Better Procedures? Evidence
    From an Energy Efficiency Assistance Program, ZEW Discussion Paper  22-020, 2022.
date_created: 2023-09-16T11:59:15Z
date_updated: 2023-12-06T18:21:54Z
doi: 10.2139/ssrn.4151557
keyword:
- General Earth and Planetary Sciences
- General Environmental Science
language:
- iso: eng
publication_identifier:
  issn:
  - 1556-5068
publication_status: published
publisher: ZEW Discussion Paper  22-020
status: public
title: More Money or Better Procedures? Evidence From an Energy Efficiency Assistance
  Program
type: working_paper
user_id: '98922'
year: '2022'
...
---
_id: '47092'
author:
- first_name: Martin
  full_name: Kesternich, Martin
  id: '98922'
  last_name: Kesternich
- first_name: Daniel
  full_name: Osberghaus, Daniel
  last_name: Osberghaus
- first_name: Willem Jan Wouter
  full_name: Botzen, Willem Jan Wouter
  last_name: Botzen
citation:
  ama: Kesternich M, Osberghaus D, Botzen WJW. <i>The Intention-Behavior Gap in Climate
    Change Adaptation</i>. ZEW Discussion Paper 22-055; 2022. doi:<a href="https://doi.org/10.2139/ssrn.4288341">10.2139/ssrn.4288341</a>
  apa: Kesternich, M., Osberghaus, D., &#38; Botzen, W. J. W. (2022). <i>The Intention-Behavior
    Gap in Climate Change Adaptation</i>. ZEW Discussion Paper 22-055. <a href="https://doi.org/10.2139/ssrn.4288341">https://doi.org/10.2139/ssrn.4288341</a>
  bibtex: '@book{Kesternich_Osberghaus_Botzen_2022, title={The Intention-Behavior
    Gap in Climate Change Adaptation}, DOI={<a href="https://doi.org/10.2139/ssrn.4288341">10.2139/ssrn.4288341</a>},
    publisher={ZEW Discussion Paper 22-055}, author={Kesternich, Martin and Osberghaus,
    Daniel and Botzen, Willem Jan Wouter}, year={2022} }'
  chicago: Kesternich, Martin, Daniel Osberghaus, and Willem Jan Wouter Botzen. <i>The
    Intention-Behavior Gap in Climate Change Adaptation</i>. ZEW Discussion Paper
    22-055, 2022. <a href="https://doi.org/10.2139/ssrn.4288341">https://doi.org/10.2139/ssrn.4288341</a>.
  ieee: M. Kesternich, D. Osberghaus, and W. J. W. Botzen, <i>The Intention-Behavior
    Gap in Climate Change Adaptation</i>. ZEW Discussion Paper 22-055, 2022.
  mla: Kesternich, Martin, et al. <i>The Intention-Behavior Gap in Climate Change
    Adaptation</i>. ZEW Discussion Paper 22-055, 2022, doi:<a href="https://doi.org/10.2139/ssrn.4288341">10.2139/ssrn.4288341</a>.
  short: M. Kesternich, D. Osberghaus, W.J.W. Botzen, The Intention-Behavior Gap in
    Climate Change Adaptation, ZEW Discussion Paper 22-055, 2022.
date_created: 2023-09-16T11:34:10Z
date_updated: 2023-12-06T18:22:36Z
doi: 10.2139/ssrn.4288341
keyword:
- General Earth and Planetary Sciences
- General Environmental Science
language:
- iso: eng
publication_identifier:
  issn:
  - 1556-5068
publication_status: published
publisher: ZEW Discussion Paper 22-055
status: public
title: The Intention-Behavior Gap in Climate Change Adaptation
type: working_paper
user_id: '98922'
year: '2022'
...
---
_id: '35799'
author:
- first_name: Reinald
  full_name: Koch, Reinald
  last_name: Koch
- first_name: Svea
  full_name: Holtmann, Svea
  last_name: Holtmann
- first_name: Henning
  full_name: Giese, Henning
  id: '92812'
  last_name: Giese
citation:
  ama: Koch R, Holtmann S, Giese H. <i>Losses Never Sleep - The Effect of Tax Loss
    Offset on Stock Market Returns during Economic Crises</i>. Vol 269.; 2022. doi:<a
    href="https://doi.org/10.2139/ssrn.4096944">10.2139/ssrn.4096944</a>
  apa: Koch, R., Holtmann, S., &#38; Giese, H. (2022). <i>Losses Never Sleep - The
    Effect of Tax Loss Offset on Stock Market Returns during Economic Crises</i> (Vol.
    269). <a href="https://doi.org/10.2139/ssrn.4096944">https://doi.org/10.2139/ssrn.4096944</a>
  bibtex: '@book{Koch_Holtmann_Giese_2022, series={arqus-Working Paper Serie}, title={Losses
    Never Sleep - The Effect of Tax Loss Offset on Stock Market Returns during Economic
    Crises}, volume={269}, DOI={<a href="https://doi.org/10.2139/ssrn.4096944">10.2139/ssrn.4096944</a>},
    author={Koch, Reinald and Holtmann, Svea and Giese, Henning}, year={2022}, collection={arqus-Working
    Paper Serie} }'
  chicago: Koch, Reinald, Svea Holtmann, and Henning Giese. <i>Losses Never Sleep
    - The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises</i>.
    Vol. 269. Arqus-Working Paper Serie, 2022. <a href="https://doi.org/10.2139/ssrn.4096944">https://doi.org/10.2139/ssrn.4096944</a>.
  ieee: R. Koch, S. Holtmann, and H. Giese, <i>Losses Never Sleep - The Effect of
    Tax Loss Offset on Stock Market Returns during Economic Crises</i>, vol. 269.
    2022.
  mla: Koch, Reinald, et al. <i>Losses Never Sleep - The Effect of Tax Loss Offset
    on Stock Market Returns during Economic Crises</i>. 2022, doi:<a href="https://doi.org/10.2139/ssrn.4096944">10.2139/ssrn.4096944</a>.
  short: R. Koch, S. Holtmann, H. Giese, Losses Never Sleep - The Effect of Tax Loss
    Offset on Stock Market Returns during Economic Crises, 2022.
date_created: 2023-01-10T11:01:44Z
date_updated: 2023-12-14T20:00:07Z
department:
- _id: '187'
doi: 10.2139/ssrn.4096944
intvolume: '       269'
language:
- iso: eng
publication_identifier:
  issn:
  - 1556-5068
publication_status: published
series_title: arqus-Working Paper Serie
status: public
title: Losses Never Sleep - The Effect of Tax Loss Offset on Stock Market Returns
  during Economic Crises
type: working_paper
user_id: '68607'
volume: 269
year: '2022'
...
---
_id: '35788'
author:
- first_name: Martin
  full_name: Fochmann, Martin
  last_name: Fochmann
- first_name: Vanessa
  full_name: Heinemann-Heile, Vanessa
  id: '83380'
  last_name: Heinemann-Heile
- first_name: Hans-Peter
  full_name: Huber, Hans-Peter
  last_name: Huber
- first_name: Ralf
  full_name: Maiterth, Ralf
  last_name: Maiterth
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Fochmann M, Heinemann-Heile V, Huber H-P, Maiterth R, Sureth-Sloane C. <i>Zusatzkosten
    der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv
    wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of
    Taxation)</i>. Vol 100.; 2022. doi:<a href="https://doi.org/10.2139/ssrn.4210460">10.2139/ssrn.4210460</a>
  apa: Fochmann, M., Heinemann-Heile, V., Huber, H.-P., Maiterth, R., &#38; Sureth-Sloane,
    C. (2022). <i>Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands
    und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’
    Hidden Cost of Taxation)</i> (Vol. 100). <a href="https://doi.org/10.2139/ssrn.4210460">https://doi.org/10.2139/ssrn.4210460</a>
  bibtex: '@book{Fochmann_Heinemann-Heile_Huber_Maiterth_Sureth-Sloane_2022, series={TRR
    266 Accounting for Transparency Working Paper Series}, title={Zusatzkosten der
    Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv
    wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of
    Taxation)}, volume={100}, DOI={<a href="https://doi.org/10.2139/ssrn.4210460">10.2139/ssrn.4210460</a>},
    author={Fochmann, Martin and Heinemann-Heile, Vanessa and Huber, Hans-Peter and
    Maiterth, Ralf and Sureth-Sloane, Caren}, year={2022}, collection={TRR 266 Accounting
    for Transparency Working Paper Series} }'
  chicago: Fochmann, Martin, Vanessa Heinemann-Heile, Hans-Peter Huber, Ralf Maiterth,
    and Caren Sureth-Sloane. <i>Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen
    Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung (An Empirical
    Analysis of Firms’ Hidden Cost of Taxation)</i>. Vol. 100. TRR 266 Accounting
    for Transparency Working Paper Series, 2022. <a href="https://doi.org/10.2139/ssrn.4210460">https://doi.org/10.2139/ssrn.4210460</a>.
  ieee: M. Fochmann, V. Heinemann-Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane,
    <i>Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands
    und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’
    Hidden Cost of Taxation)</i>, vol. 100. 2022.
  mla: Fochmann, Martin, et al. <i>Zusatzkosten der Besteuerung – Eine Analyse des
    steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung
    (An Empirical Analysis of Firms’ Hidden Cost of Taxation)</i>. 2022, doi:<a href="https://doi.org/10.2139/ssrn.4210460">10.2139/ssrn.4210460</a>.
  short: M. Fochmann, V. Heinemann-Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane,
    Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands
    und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’
    Hidden Cost of Taxation), 2022.
date_created: 2023-01-10T10:51:40Z
date_updated: 2024-04-08T11:33:02Z
department:
- _id: '187'
doi: 10.2139/ssrn.4210460
intvolume: '       100'
keyword:
- General Earth and Planetary Sciences
- General Environmental Science
language:
- iso: ger
main_file_link:
- open_access: '1'
oa: '1'
publication_identifier:
  issn:
  - 1556-5068
publication_status: published
series_title: TRR 266 Accounting for Transparency Working Paper Series
status: public
title: Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands
  und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’
  Hidden Cost of Taxation)
type: working_paper
user_id: '530'
volume: 100
year: '2022'
...
---
_id: '35795'
author:
- first_name: Stefan
  full_name: Greil, Stefan
  last_name: Greil
- first_name: Michael
  full_name: Overesch, Michael
  last_name: Overesch
- first_name: Anna
  full_name: Rohlfing-Bastian, Anna
  last_name: Rohlfing-Bastian
- first_name: Ulrich
  full_name: Schreiber, Ulrich
  last_name: Schreiber
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Greil S, Overesch M, Rohlfing-Bastian A, Schreiber U, Sureth-Sloane C. <i>Towards
    an Amended Arm’s Length Principle - Tackling Complexity and Implementing Destination
    Rules in Transfer Pricing</i>. Vol 89.; 2022. doi:<a href="https://doi.org/10.2139/ssrn.4166972">10.2139/ssrn.4166972</a>
  apa: Greil, S., Overesch, M., Rohlfing-Bastian, A., Schreiber, U., &#38; Sureth-Sloane,
    C. (2022). <i>Towards an Amended Arm’s Length Principle - Tackling complexity
    and implementing destination rules in transfer pricing</i> (Vol. 89). <a href="https://doi.org/10.2139/ssrn.4166972">https://doi.org/10.2139/ssrn.4166972</a>
  bibtex: '@book{Greil_Overesch_Rohlfing-Bastian_Schreiber_Sureth-Sloane_2022, series={TRR
    266 Accounting for Transparency Working Paper Series}, title={Towards an Amended
    Arm’s Length Principle - Tackling complexity and implementing destination rules
    in transfer pricing}, volume={89}, DOI={<a href="https://doi.org/10.2139/ssrn.4166972">10.2139/ssrn.4166972</a>},
    author={Greil, Stefan and Overesch, Michael and Rohlfing-Bastian, Anna and Schreiber,
    Ulrich and Sureth-Sloane, Caren}, year={2022}, collection={TRR 266 Accounting
    for Transparency Working Paper Series} }'
  chicago: Greil, Stefan, Michael Overesch, Anna Rohlfing-Bastian, Ulrich Schreiber,
    and Caren Sureth-Sloane. <i>Towards an Amended Arm’s Length Principle - Tackling
    Complexity and Implementing Destination Rules in Transfer Pricing</i>. Vol. 89.
    TRR 266 Accounting for Transparency Working Paper Series, 2022. <a href="https://doi.org/10.2139/ssrn.4166972">https://doi.org/10.2139/ssrn.4166972</a>.
  ieee: S. Greil, M. Overesch, A. Rohlfing-Bastian, U. Schreiber, and C. Sureth-Sloane,
    <i>Towards an Amended Arm’s Length Principle - Tackling complexity and implementing
    destination rules in transfer pricing</i>, vol. 89. 2022.
  mla: Greil, Stefan, et al. <i>Towards an Amended Arm’s Length Principle - Tackling
    Complexity and Implementing Destination Rules in Transfer Pricing</i>. 2022, doi:<a
    href="https://doi.org/10.2139/ssrn.4166972">10.2139/ssrn.4166972</a>.
  short: S. Greil, M. Overesch, A. Rohlfing-Bastian, U. Schreiber, C. Sureth-Sloane,
    Towards an Amended Arm’s Length Principle - Tackling Complexity and Implementing
    Destination Rules in Transfer Pricing, 2022.
date_created: 2023-01-10T11:00:37Z
date_updated: 2024-04-08T11:32:32Z
department:
- _id: '187'
doi: 10.2139/ssrn.4166972
intvolume: '        89'
language:
- iso: eng
main_file_link:
- open_access: '1'
oa: '1'
publication_identifier:
  issn:
  - 1556-5068
publication_status: published
series_title: TRR 266 Accounting for Transparency Working Paper Series
status: public
title: Towards an Amended Arm's Length Principle - Tackling complexity and implementing
  destination rules in transfer pricing
type: working_paper
user_id: '530'
volume: 89
year: '2022'
...
---
_id: '41485'
author:
- first_name: Robin
  full_name: Clemens, Robin
  last_name: Clemens
- first_name: Enrico
  full_name: Barth, Enrico
  last_name: Barth
- first_name: Eckart
  full_name: Uhlmann, Eckart
  last_name: Uhlmann
- first_name: Yingjie
  full_name: Zhan, Yingjie
  last_name: Zhan
- first_name: Ismail
  full_name: Caylak, Ismail
  id: '75'
  last_name: Caylak
- first_name: Rolf
  full_name: Mahnken, Rolf
  id: '335'
  last_name: Mahnken
citation:
  ama: Clemens R, Barth E, Uhlmann E, Zhan Y, Caylak I, Mahnken R. Effects on Process
    Forces of Individual Milling Tool Edges Depending on the Cutting Angle and Cutting
    Speed When Milling Cfrp. <i>SSRN Electronic Journal</i>. Published online 2022.
    doi:<a href="https://doi.org/10.2139/ssrn.4259246">10.2139/ssrn.4259246</a>
  apa: Clemens, R., Barth, E., Uhlmann, E., Zhan, Y., Caylak, I., &#38; Mahnken, R.
    (2022). Effects on Process Forces of Individual Milling Tool Edges Depending on
    the Cutting Angle and Cutting Speed When Milling Cfrp. <i>SSRN Electronic Journal</i>.
    <a href="https://doi.org/10.2139/ssrn.4259246">https://doi.org/10.2139/ssrn.4259246</a>
  bibtex: '@article{Clemens_Barth_Uhlmann_Zhan_Caylak_Mahnken_2022, title={Effects
    on Process Forces of Individual Milling Tool Edges Depending on the Cutting Angle
    and Cutting Speed When Milling Cfrp}, DOI={<a href="https://doi.org/10.2139/ssrn.4259246">10.2139/ssrn.4259246</a>},
    journal={SSRN Electronic Journal}, publisher={Elsevier BV}, author={Clemens, Robin
    and Barth, Enrico and Uhlmann, Eckart and Zhan, Yingjie and Caylak, Ismail and
    Mahnken, Rolf}, year={2022} }'
  chicago: Clemens, Robin, Enrico Barth, Eckart Uhlmann, Yingjie Zhan, Ismail Caylak,
    and Rolf Mahnken. “Effects on Process Forces of Individual Milling Tool Edges
    Depending on the Cutting Angle and Cutting Speed When Milling Cfrp.” <i>SSRN Electronic
    Journal</i>, 2022. <a href="https://doi.org/10.2139/ssrn.4259246">https://doi.org/10.2139/ssrn.4259246</a>.
  ieee: 'R. Clemens, E. Barth, E. Uhlmann, Y. Zhan, I. Caylak, and R. Mahnken, “Effects
    on Process Forces of Individual Milling Tool Edges Depending on the Cutting Angle
    and Cutting Speed When Milling Cfrp,” <i>SSRN Electronic Journal</i>, 2022, doi:
    <a href="https://doi.org/10.2139/ssrn.4259246">10.2139/ssrn.4259246</a>.'
  mla: Clemens, Robin, et al. “Effects on Process Forces of Individual Milling Tool
    Edges Depending on the Cutting Angle and Cutting Speed When Milling Cfrp.” <i>SSRN
    Electronic Journal</i>, Elsevier BV, 2022, doi:<a href="https://doi.org/10.2139/ssrn.4259246">10.2139/ssrn.4259246</a>.
  short: R. Clemens, E. Barth, E. Uhlmann, Y. Zhan, I. Caylak, R. Mahnken, SSRN Electronic
    Journal (2022).
date_created: 2023-02-02T12:49:43Z
date_updated: 2023-04-27T10:08:09Z
department:
- _id: '9'
- _id: '154'
doi: 10.2139/ssrn.4259246
keyword:
- General Earth and Planetary Sciences
- General Environmental Science
language:
- iso: eng
publication: SSRN Electronic Journal
publication_identifier:
  issn:
  - 1556-5068
publication_status: published
publisher: Elsevier BV
quality_controlled: '1'
status: public
title: Effects on Process Forces of Individual Milling Tool Edges Depending on the
  Cutting Angle and Cutting Speed When Milling Cfrp
type: journal_article
user_id: '335'
year: '2022'
...
---
_id: '24674'
author:
- first_name: Markus
  full_name: Diller, Markus
  last_name: Diller
- first_name: Johannes
  full_name: Lorenz, Johannes
  last_name: Lorenz
- first_name: Georg Thomas
  full_name: Schneider, Georg Thomas
  last_name: Schneider
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Diller M, Lorenz J, Schneider GT, Sureth-Sloane C. <i>Is Transfer Pricing Harmonization
    the Panacea? Reporting Transparency, Standards Consistency, and Tax Avoidance</i>.;
    2021. doi:<a href="https://doi.org/10.2139/ssrn.3895611">10.2139/ssrn.3895611</a>
  apa: Diller, M., Lorenz, J., Schneider, G. T., &#38; Sureth-Sloane, C. (2021). <i>Is
    Transfer Pricing Harmonization the Panacea? Reporting Transparency, Standards
    Consistency, and Tax Avoidance</i>. <a href="https://doi.org/10.2139/ssrn.3895611">https://doi.org/10.2139/ssrn.3895611</a>
  bibtex: '@book{Diller_Lorenz_Schneider_Sureth-Sloane_2021, title={Is Transfer Pricing
    Harmonization the Panacea? Reporting Transparency, Standards Consistency, and
    Tax Avoidance}, DOI={<a href="https://doi.org/10.2139/ssrn.3895611">10.2139/ssrn.3895611</a>},
    author={Diller, Markus and Lorenz, Johannes and Schneider, Georg Thomas and Sureth-Sloane,
    Caren}, year={2021} }'
  chicago: Diller, Markus, Johannes Lorenz, Georg Thomas Schneider, and Caren Sureth-Sloane.
    <i>Is Transfer Pricing Harmonization the Panacea? Reporting Transparency, Standards
    Consistency, and Tax Avoidance</i>, 2021. <a href="https://doi.org/10.2139/ssrn.3895611">https://doi.org/10.2139/ssrn.3895611</a>.
  ieee: M. Diller, J. Lorenz, G. T. Schneider, and C. Sureth-Sloane, <i>Is Transfer
    Pricing Harmonization the Panacea? Reporting Transparency, Standards Consistency,
    and Tax Avoidance</i>. 2021.
  mla: Diller, Markus, et al. <i>Is Transfer Pricing Harmonization the Panacea? Reporting
    Transparency, Standards Consistency, and Tax Avoidance</i>. 2021, doi:<a href="https://doi.org/10.2139/ssrn.3895611">10.2139/ssrn.3895611</a>.
  short: M. Diller, J. Lorenz, G.T. Schneider, C. Sureth-Sloane, Is Transfer Pricing
    Harmonization the Panacea? Reporting Transparency, Standards Consistency, and
    Tax Avoidance, 2021.
date_created: 2021-09-17T13:34:03Z
date_updated: 2024-04-08T11:34:37Z
doi: 10.2139/ssrn.3895611
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: 'http://dx.doi.org/10.2139/ssrn.3895611 '
oa: '1'
publication_identifier:
  issn:
  - 1556-5068
publication_status: published
status: public
title: Is Transfer Pricing Harmonization the Panacea? Reporting Transparency, Standards
  Consistency, and Tax Avoidance
type: working_paper
user_id: '530'
year: '2021'
...
---
_id: '24661'
author:
- first_name: Johannes
  full_name: Lorenz, Johannes
  last_name: Lorenz
- first_name: Markus
  full_name: Diller, Markus
  last_name: Diller
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Lorenz J, Diller M, Sureth-Sloane C. <i>The Epidemiology of Tax Avoidance Narratives</i>.;
    2021. doi:<a href="https://doi.org/10.2139/ssrn.2992732">10.2139/ssrn.2992732</a>
  apa: Lorenz, J., Diller, M., &#38; Sureth-Sloane, C. (2021). <i>The Epidemiology
    of Tax Avoidance Narratives</i>. <a href="https://doi.org/10.2139/ssrn.2992732">https://doi.org/10.2139/ssrn.2992732</a>
  bibtex: '@book{Lorenz_Diller_Sureth-Sloane_2021, title={The Epidemiology of Tax
    Avoidance Narratives}, DOI={<a href="https://doi.org/10.2139/ssrn.2992732">10.2139/ssrn.2992732</a>},
    author={Lorenz, Johannes and Diller, Markus and Sureth-Sloane, Caren}, year={2021}
    }'
  chicago: Lorenz, Johannes, Markus Diller, and Caren Sureth-Sloane. <i>The Epidemiology
    of Tax Avoidance Narratives</i>, 2021. <a href="https://doi.org/10.2139/ssrn.2992732">https://doi.org/10.2139/ssrn.2992732</a>.
  ieee: J. Lorenz, M. Diller, and C. Sureth-Sloane, <i>The Epidemiology of Tax Avoidance
    Narratives</i>. 2021.
  mla: Lorenz, Johannes, et al. <i>The Epidemiology of Tax Avoidance Narratives</i>.
    2021, doi:<a href="https://doi.org/10.2139/ssrn.2992732">10.2139/ssrn.2992732</a>.
  short: J. Lorenz, M. Diller, C. Sureth-Sloane, The Epidemiology of Tax Avoidance
    Narratives, 2021.
date_created: 2021-09-17T11:27:20Z
date_updated: 2024-04-08T11:33:34Z
doi: 10.2139/ssrn.2992732
language:
- iso: eng
main_file_link:
- open_access: '1'
oa: '1'
publication_identifier:
  issn:
  - 1556-5068
publication_status: published
status: public
title: The Epidemiology of Tax Avoidance Narratives
type: working_paper
user_id: '530'
year: '2021'
...
---
_id: '57455'
author:
- first_name: Christian
  full_name: Pfeifer, Christian
  last_name: Pfeifer
- first_name: Simon
  full_name: Janssen, Simon
  last_name: Janssen
- first_name: Philip
  full_name: Yang, Philip
  id: '100432'
  last_name: Yang
- first_name: Uschi
  full_name: Backes-Gellner, Uschi
  last_name: Backes-Gellner
citation:
  ama: Pfeifer C, Janssen S, Yang P, Backes-Gellner U. Effects of Training on Employee
    Suggestions and Promotions in an Internal Labor Market. <i>SSRN Electronic Journal</i>.
    Published online 2021. doi:<a href="https://doi.org/10.2139/ssrn.1835310">10.2139/ssrn.1835310</a>
  apa: Pfeifer, C., Janssen, S., Yang, P., &#38; Backes-Gellner, U. (2021). Effects
    of Training on Employee Suggestions and Promotions in an Internal Labor Market.
    <i>SSRN Electronic Journal</i>. <a href="https://doi.org/10.2139/ssrn.1835310">https://doi.org/10.2139/ssrn.1835310</a>
  bibtex: '@article{Pfeifer_Janssen_Yang_Backes-Gellner_2021, title={Effects of Training
    on Employee Suggestions and Promotions in an Internal Labor Market}, DOI={<a href="https://doi.org/10.2139/ssrn.1835310">10.2139/ssrn.1835310</a>},
    journal={SSRN Electronic Journal}, publisher={Elsevier BV}, author={Pfeifer, Christian
    and Janssen, Simon and Yang, Philip and Backes-Gellner, Uschi}, year={2021} }'
  chicago: Pfeifer, Christian, Simon Janssen, Philip Yang, and Uschi Backes-Gellner.
    “Effects of Training on Employee Suggestions and Promotions in an Internal Labor
    Market.” <i>SSRN Electronic Journal</i>, 2021. <a href="https://doi.org/10.2139/ssrn.1835310">https://doi.org/10.2139/ssrn.1835310</a>.
  ieee: 'C. Pfeifer, S. Janssen, P. Yang, and U. Backes-Gellner, “Effects of Training
    on Employee Suggestions and Promotions in an Internal Labor Market,” <i>SSRN Electronic
    Journal</i>, 2021, doi: <a href="https://doi.org/10.2139/ssrn.1835310">10.2139/ssrn.1835310</a>.'
  mla: Pfeifer, Christian, et al. “Effects of Training on Employee Suggestions and
    Promotions in an Internal Labor Market.” <i>SSRN Electronic Journal</i>, Elsevier
    BV, 2021, doi:<a href="https://doi.org/10.2139/ssrn.1835310">10.2139/ssrn.1835310</a>.
  short: C. Pfeifer, S. Janssen, P. Yang, U. Backes-Gellner, SSRN Electronic Journal
    (2021).
date_created: 2024-11-27T10:03:57Z
date_updated: 2025-04-09T10:57:42Z
department:
- _id: '681'
doi: 10.2139/ssrn.1835310
language:
- iso: eng
publication: SSRN Electronic Journal
publication_identifier:
  issn:
  - 1556-5068
publication_status: published
publisher: Elsevier BV
status: public
title: Effects of Training on Employee Suggestions and Promotions in an Internal Labor
  Market
type: journal_article
user_id: '80877'
year: '2021'
...