[{"date_created":"2023-07-13T11:19:59Z","publisher":"Springer Science and Business Media LLC","title":"Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises","issue":"1-2","quality_controlled":"1","year":"2023","language":[{"iso":"eng"}],"publication":"Journal of Business Economics","volume":93,"author":[{"first_name":"Reinald","last_name":"Koch","full_name":"Koch, Reinald"},{"last_name":"Holtmann","full_name":"Holtmann, Svea","first_name":"Svea"},{"last_name":"Giese","full_name":"Giese, Henning","id":"92812","first_name":"Henning"}],"oa":"1","date_updated":"2024-01-30T12:42:35Z","doi":"10.1007/s11573-022-01134-4","main_file_link":[{"open_access":"1"}],"publication_identifier":{"issn":["0044-2372","1861-8928"]},"publication_status":"published","intvolume":"        93","page":"59-109","citation":{"apa":"Koch, R., Holtmann, S., &#38; Giese, H. (2023). Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises. <i>Journal of Business Economics</i>, <i>93</i>(1–2), 59–109. <a href=\"https://doi.org/10.1007/s11573-022-01134-4\">https://doi.org/10.1007/s11573-022-01134-4</a>","bibtex":"@article{Koch_Holtmann_Giese_2023, title={Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises}, volume={93}, DOI={<a href=\"https://doi.org/10.1007/s11573-022-01134-4\">10.1007/s11573-022-01134-4</a>}, number={1–2}, journal={Journal of Business Economics}, publisher={Springer Science and Business Media LLC}, author={Koch, Reinald and Holtmann, Svea and Giese, Henning}, year={2023}, pages={59–109} }","mla":"Koch, Reinald, et al. “Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises.” <i>Journal of Business Economics</i>, vol. 93, no. 1–2, Springer Science and Business Media LLC, 2023, pp. 59–109, doi:<a href=\"https://doi.org/10.1007/s11573-022-01134-4\">10.1007/s11573-022-01134-4</a>.","short":"R. Koch, S. Holtmann, H. Giese, Journal of Business Economics 93 (2023) 59–109.","ieee":"R. Koch, S. Holtmann, and H. Giese, “Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises,” <i>Journal of Business Economics</i>, vol. 93, no. 1–2, pp. 59–109, 2023, doi: <a href=\"https://doi.org/10.1007/s11573-022-01134-4\">10.1007/s11573-022-01134-4</a>.","chicago":"Koch, Reinald, Svea Holtmann, and Henning Giese. “Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises.” <i>Journal of Business Economics</i> 93, no. 1–2 (2023): 59–109. <a href=\"https://doi.org/10.1007/s11573-022-01134-4\">https://doi.org/10.1007/s11573-022-01134-4</a>.","ama":"Koch R, Holtmann S, Giese H. Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises. <i>Journal of Business Economics</i>. 2023;93(1-2):59-109. doi:<a href=\"https://doi.org/10.1007/s11573-022-01134-4\">10.1007/s11573-022-01134-4</a>"},"department":[{"_id":"187"}],"user_id":"74000","_id":"46042","type":"journal_article","status":"public"},{"language":[{"iso":"eng"}],"keyword":["Economics and Econometrics","Business and International Management"],"user_id":"21222","department":[{"_id":"590"}],"_id":"41192","status":"public","abstract":[{"lang":"eng","text":"<jats:title>Abstract</jats:title><jats:p>We examine distortions caused by tax base allocation systems–separate accounting (SA) or formula apportionment (FA)–with respect to the allocation of assets and workforce within multinational entities (MNEs). The effects of both systems are intensively debated by EU Member States as they are striving to implement a European tax system. Its introduction would lead to a switch from SA to FA. Moreover, Pillar One of the recent global tax reform includes a mix of both tax base allocation systems. We find that, against the claims of the EU, FA does not necessarily create lower distortions of the factor allocation. Decisive for that assessment is the level of profit shifting under SA. Our results indicate that, in tendency, the factor allocation is more severely distorted by FA when the profit shifting possibilities were rather low under SA. In contrast to former studies, we highlight the importance of analyzing the status quo under the recently applied system (SA) in order to be able to assess the consequences of a switch from SA to FA. Our results are interesting for policy-makers as they help anticipating reactions of MNEs to a change in the applied tax base allocation system and for companies as a basis for future tax planning.</jats:p>"}],"type":"journal_article","publication":"Journal of Business Economics","doi":"10.1007/s11573-022-01133-5","title":"Distortional effects of separate accounting and formula apportionment on factor allocation","author":[{"full_name":"Ortmann, Regina","id":"10020","last_name":"Ortmann","first_name":"Regina"},{"full_name":"Pummerer, Erich","last_name":"Pummerer","first_name":"Erich"}],"date_created":"2023-01-31T12:55:05Z","publisher":"Springer Science and Business Media LLC","date_updated":"2023-01-31T12:55:43Z","citation":{"short":"R. Ortmann, E. Pummerer, Journal of Business Economics (2023).","mla":"Ortmann, Regina, and Erich Pummerer. “Distortional Effects of Separate Accounting and Formula Apportionment on Factor Allocation.” <i>Journal of Business Economics</i>, Springer Science and Business Media LLC, 2023, doi:<a href=\"https://doi.org/10.1007/s11573-022-01133-5\">10.1007/s11573-022-01133-5</a>.","bibtex":"@article{Ortmann_Pummerer_2023, title={Distortional effects of separate accounting and formula apportionment on factor allocation}, DOI={<a href=\"https://doi.org/10.1007/s11573-022-01133-5\">10.1007/s11573-022-01133-5</a>}, journal={Journal of Business Economics}, publisher={Springer Science and Business Media LLC}, author={Ortmann, Regina and Pummerer, Erich}, year={2023} }","apa":"Ortmann, R., &#38; Pummerer, E. (2023). Distortional effects of separate accounting and formula apportionment on factor allocation. <i>Journal of Business Economics</i>. <a href=\"https://doi.org/10.1007/s11573-022-01133-5\">https://doi.org/10.1007/s11573-022-01133-5</a>","ama":"Ortmann R, Pummerer E. Distortional effects of separate accounting and formula apportionment on factor allocation. <i>Journal of Business Economics</i>. Published online 2023. doi:<a href=\"https://doi.org/10.1007/s11573-022-01133-5\">10.1007/s11573-022-01133-5</a>","ieee":"R. Ortmann and E. Pummerer, “Distortional effects of separate accounting and formula apportionment on factor allocation,” <i>Journal of Business Economics</i>, 2023, doi: <a href=\"https://doi.org/10.1007/s11573-022-01133-5\">10.1007/s11573-022-01133-5</a>.","chicago":"Ortmann, Regina, and Erich Pummerer. “Distortional Effects of Separate Accounting and Formula Apportionment on Factor Allocation.” <i>Journal of Business Economics</i>, 2023. <a href=\"https://doi.org/10.1007/s11573-022-01133-5\">https://doi.org/10.1007/s11573-022-01133-5</a>."},"year":"2023","publication_status":"published","publication_identifier":{"issn":["0044-2372","1861-8928"]}},{"type":"journal_article","publication":"Journal of Business Economics","abstract":[{"text":"<jats:title>Abstract</jats:title><jats:p>Motivated by diverging results from the literature, we investigate whether investments in information technology (IT) help banks to assess their loan portfolio. More specifically, we focus on the consequences of accumulated expenses for data processing on banks’ ability to estimate their loan loss accruals. We further test for differences when the banks’ borrowers get hit by the economic trouble from the COVID-19 pandemic. Using a sample of US commercial banks before and during the COVID-19 pandemic, we find more precise estimates of loan loss accruals during these troublesome times in banks that accumulated higher data processing expenses. Surprisingly, we do not find significant differences in the precision of loan loss accruals by banks’ IT investments during normal times. Our findings contribute to consolidate previously diverging results by showing that IT investments help banks following a structural break, such as the COVID-19 pandemic.\r\n</jats:p>","lang":"eng"}],"status":"public","_id":"57930","user_id":"91345","language":[{"iso":"eng"}],"publication_status":"published","publication_identifier":{"issn":["0044-2372","1861-8928"]},"issue":"1-2","year":"2022","citation":{"ama":"Sefried M, Riepe J. The benefits of banks’ IT investments in times of trouble: evidence from loan loss accruals during the COVID-19 pandemic. <i>Journal of Business Economics</i>. 2022;93(1-2):149-171. doi:<a href=\"https://doi.org/10.1007/s11573-022-01100-0\">10.1007/s11573-022-01100-0</a>","ieee":"M. Sefried and J. Riepe, “The benefits of banks’ IT investments in times of trouble: evidence from loan loss accruals during the COVID-19 pandemic,” <i>Journal of Business Economics</i>, vol. 93, no. 1–2, pp. 149–171, 2022, doi: <a href=\"https://doi.org/10.1007/s11573-022-01100-0\">10.1007/s11573-022-01100-0</a>.","chicago":"Sefried, Moritz, and Jan Riepe. “The Benefits of Banks’ IT Investments in Times of Trouble: Evidence from Loan Loss Accruals during the COVID-19 Pandemic.” <i>Journal of Business Economics</i> 93, no. 1–2 (2022): 149–71. <a href=\"https://doi.org/10.1007/s11573-022-01100-0\">https://doi.org/10.1007/s11573-022-01100-0</a>.","apa":"Sefried, M., &#38; Riepe, J. (2022). The benefits of banks’ IT investments in times of trouble: evidence from loan loss accruals during the COVID-19 pandemic. <i>Journal of Business Economics</i>, <i>93</i>(1–2), 149–171. <a href=\"https://doi.org/10.1007/s11573-022-01100-0\">https://doi.org/10.1007/s11573-022-01100-0</a>","mla":"Sefried, Moritz, and Jan Riepe. “The Benefits of Banks’ IT Investments in Times of Trouble: Evidence from Loan Loss Accruals during the COVID-19 Pandemic.” <i>Journal of Business Economics</i>, vol. 93, no. 1–2, Springer Science and Business Media LLC, 2022, pp. 149–71, doi:<a href=\"https://doi.org/10.1007/s11573-022-01100-0\">10.1007/s11573-022-01100-0</a>.","bibtex":"@article{Sefried_Riepe_2022, title={The benefits of banks’ IT investments in times of trouble: evidence from loan loss accruals during the COVID-19 pandemic}, volume={93}, DOI={<a href=\"https://doi.org/10.1007/s11573-022-01100-0\">10.1007/s11573-022-01100-0</a>}, number={1–2}, journal={Journal of Business Economics}, publisher={Springer Science and Business Media LLC}, author={Sefried, Moritz and Riepe, Jan}, year={2022}, pages={149–171} }","short":"M. Sefried, J. Riepe, Journal of Business Economics 93 (2022) 149–171."},"intvolume":"        93","page":"149-171","publisher":"Springer Science and Business Media LLC","date_updated":"2025-01-06T08:23:57Z","author":[{"full_name":"Sefried, Moritz","last_name":"Sefried","first_name":"Moritz"},{"last_name":"Riepe","id":"86351","full_name":"Riepe, Jan","first_name":"Jan"}],"date_created":"2025-01-06T08:23:33Z","volume":93,"title":"The benefits of banks’ IT investments in times of trouble: evidence from loan loss accruals during the COVID-19 pandemic","doi":"10.1007/s11573-022-01100-0"},{"language":[{"iso":"eng"}],"_id":"57935","user_id":"91345","abstract":[{"lang":"eng","text":"<jats:title>Abstract</jats:title><jats:p>This paper examines how legally restricted access to banking services affects small and medium-sized enterprises (SMEs) in a highly developed country. Using a mixed-method approach, we examine the unique situation of the US marijuana industry. The industry benefits from the superior institutional environment in terms of legal protection and the labor market of the United States. However, due to conflicting state and federal laws it has no legal access to banking. We find significant value effects around three major events that affected future access to banking. These results indicate that banking access remains desirable for the marijuana industry. A survey taken by marijuana SMEs provides insights into what banking services are considered most valuable. We find that marijuana SMEs have problems to obtain financing and handle their transactions largely in cash, resulting in transaction inefficiency and high security concerns. Thereby, we shed light on the value of banks for SMEs in developed countries. We complement the literature on financial transaction services by highlighting the value for SMEs in developed markets.</jats:p>"}],"status":"public","type":"journal_article","publication":"Journal of Business Economics","title":"SMEs with legally restricted banking access: evidence from the US marijuana industry","doi":"10.1007/s11573-020-01017-6","publisher":"Springer Science and Business Media LLC","date_updated":"2025-01-06T08:27:33Z","date_created":"2025-01-06T08:27:26Z","author":[{"last_name":"Merz","full_name":"Merz, Markus","first_name":"Markus"},{"full_name":"Riepe, Jan","id":"86351","last_name":"Riepe","first_name":"Jan"}],"volume":91,"year":"2021","citation":{"mla":"Merz, Markus, and Jan Riepe. “SMEs with Legally Restricted Banking Access: Evidence from the US Marijuana Industry.” <i>Journal of Business Economics</i>, vol. 91, no. 6, Springer Science and Business Media LLC, 2021, pp. 797–849, doi:<a href=\"https://doi.org/10.1007/s11573-020-01017-6\">10.1007/s11573-020-01017-6</a>.","bibtex":"@article{Merz_Riepe_2021, title={SMEs with legally restricted banking access: evidence from the US marijuana industry}, volume={91}, DOI={<a href=\"https://doi.org/10.1007/s11573-020-01017-6\">10.1007/s11573-020-01017-6</a>}, number={6}, journal={Journal of Business Economics}, publisher={Springer Science and Business Media LLC}, author={Merz, Markus and Riepe, Jan}, year={2021}, pages={797–849} }","short":"M. Merz, J. Riepe, Journal of Business Economics 91 (2021) 797–849.","apa":"Merz, M., &#38; Riepe, J. (2021). SMEs with legally restricted banking access: evidence from the US marijuana industry. <i>Journal of Business Economics</i>, <i>91</i>(6), 797–849. <a href=\"https://doi.org/10.1007/s11573-020-01017-6\">https://doi.org/10.1007/s11573-020-01017-6</a>","ama":"Merz M, Riepe J. SMEs with legally restricted banking access: evidence from the US marijuana industry. <i>Journal of Business Economics</i>. 2021;91(6):797-849. doi:<a href=\"https://doi.org/10.1007/s11573-020-01017-6\">10.1007/s11573-020-01017-6</a>","ieee":"M. Merz and J. Riepe, “SMEs with legally restricted banking access: evidence from the US marijuana industry,” <i>Journal of Business Economics</i>, vol. 91, no. 6, pp. 797–849, 2021, doi: <a href=\"https://doi.org/10.1007/s11573-020-01017-6\">10.1007/s11573-020-01017-6</a>.","chicago":"Merz, Markus, and Jan Riepe. “SMEs with Legally Restricted Banking Access: Evidence from the US Marijuana Industry.” <i>Journal of Business Economics</i> 91, no. 6 (2021): 797–849. <a href=\"https://doi.org/10.1007/s11573-020-01017-6\">https://doi.org/10.1007/s11573-020-01017-6</a>."},"intvolume":"        91","page":"797-849","publication_status":"published","publication_identifier":{"issn":["0044-2372","1861-8928"]},"issue":"6"},{"quality_controlled":"1","issue":"4","year":"2019","publisher":"Springer Nature America, Inc","date_created":"2018-10-29T12:17:58Z","title":"Investment Timing Effects of Wealth Taxes under Uncertainty and Irreversibility","publication":"Journal of Business Economics","abstract":[{"text":"We analyze the impact of wealth taxes on investment timing decisions under uncertainty and irreversibility by employing a real options model of the Dixit/Pindyck type. Considering that wealth taxes have been (re-)introduced or are under discussion in many countries, investors need decision rules for tax systems with wealth taxation. We integrate different valuation methods for wealth tax purposes, distinguish between broadly and narrowly defined wealth taxes and vary the wealth tax rate to ascertain which wealth tax design is more or less likely to accelerate or delay investment. Our main findings are threefold. First, historical cost valuation reduces the distortive timing effects of wealth taxation compared to fair value accounting. Second, broadening the wealth tax base tends to accelerate investment during high interest rate periods and delay investment during low interest rate periods. Our results predict that wealth taxes with a broad tax base are likely to discourage risky investment in times of near-zero interest rates. These distortive wealth tax base effects, however, can be avoided by granting sufficiently high depreciation deductions for wealth tax purposes. Third, the investment timing effects of wealth tax rate variations are very sensitive to the riskiness of the underlying investment. Moreover, investment timing effects crucially depend upon the depreciation rate for wealth tax purposes. A tax legislator who aims to encourage risk taking should introduce generous depreciation deductions. Our study indicates that if a wealth tax is considered to be politically inevitable, possible harmful investment effects can be mitigated by choosing appropriate valuation methods and parameters.","lang":"eng"}],"language":[{"iso":"eng"}],"publication_status":"published","publication_identifier":{"issn":["0044-2372","1861-8928"]},"citation":{"ama":"Niemann R, Sureth-Sloane C. Investment Timing Effects of Wealth Taxes under Uncertainty and Irreversibility. <i>Journal of Business Economics</i>. 2019;89(4):385-415. doi:<a href=\"https://doi.org/10.1007/s11573-018-0918-4\">10.1007/s11573-018-0918-4</a>","chicago":"Niemann, Rainer, and Caren Sureth-Sloane. “Investment Timing Effects of Wealth Taxes under Uncertainty and Irreversibility.” <i>Journal of Business Economics</i> 89, no. 4 (2019): 385–415. <a href=\"https://doi.org/10.1007/s11573-018-0918-4\">https://doi.org/10.1007/s11573-018-0918-4</a>.","ieee":"R. Niemann and C. Sureth-Sloane, “Investment Timing Effects of Wealth Taxes under Uncertainty and Irreversibility,” <i>Journal of Business Economics</i>, vol. 89, no. 4, pp. 385–415, 2019, doi: <a href=\"https://doi.org/10.1007/s11573-018-0918-4\">10.1007/s11573-018-0918-4</a>.","apa":"Niemann, R., &#38; Sureth-Sloane, C. (2019). Investment Timing Effects of Wealth Taxes under Uncertainty and Irreversibility. <i>Journal of Business Economics</i>, <i>89</i>(4), 385–415. <a href=\"https://doi.org/10.1007/s11573-018-0918-4\">https://doi.org/10.1007/s11573-018-0918-4</a>","short":"R. Niemann, C. Sureth-Sloane, Journal of Business Economics 89 (2019) 385–415.","bibtex":"@article{Niemann_Sureth-Sloane_2019, title={Investment Timing Effects of Wealth Taxes under Uncertainty and Irreversibility}, volume={89}, DOI={<a href=\"https://doi.org/10.1007/s11573-018-0918-4\">10.1007/s11573-018-0918-4</a>}, number={4}, journal={Journal of Business Economics}, publisher={Springer Nature America, Inc}, author={Niemann, Rainer and Sureth-Sloane, Caren}, year={2019}, pages={385–415} }","mla":"Niemann, Rainer, and Caren Sureth-Sloane. “Investment Timing Effects of Wealth Taxes under Uncertainty and Irreversibility.” <i>Journal of Business Economics</i>, vol. 89, no. 4, Springer Nature America, Inc, 2019, pp. 385–415, doi:<a href=\"https://doi.org/10.1007/s11573-018-0918-4\">10.1007/s11573-018-0918-4</a>."},"page":"385-415","intvolume":"        89","date_updated":"2024-01-30T12:42:59Z","oa":"1","author":[{"last_name":"Niemann","full_name":"Niemann, Rainer","first_name":"Rainer"},{"last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","id":"530","full_name":"Sureth-Sloane, Caren","first_name":"Caren"}],"volume":89,"main_file_link":[{"open_access":"1","url":"https://link.springer.com/article/10.1007/s11573-018-0918-4"}],"doi":"10.1007/s11573-018-0918-4","type":"journal_article","status":"public","_id":"4996","user_id":"74000","department":[{"_id":"187"},{"_id":"635"}]},{"volume":84,"date_created":"2023-10-10T09:17:34Z","author":[{"id":"100169","full_name":"Reimsbach, Daniel","last_name":"Reimsbach","first_name":"Daniel"}],"publisher":"Springer Science and Business Media LLC","date_updated":"2023-10-30T11:36:45Z","doi":"10.1007/s11573-013-0688-y","title":"Pro forma earnings disclosure: the effects of non-GAAP earnings and earnings-before on investors’ information processing","issue":"4","publication_identifier":{"issn":["0044-2372","1861-8928"]},"publication_status":"published","page":"479-515","intvolume":"        84","citation":{"ama":"Reimsbach D. Pro forma earnings disclosure: the effects of non-GAAP earnings and earnings-before on investors’ information processing. <i>Journal of Business Economics</i>. 2013;84(4):479-515. doi:<a href=\"https://doi.org/10.1007/s11573-013-0688-y\">10.1007/s11573-013-0688-y</a>","ieee":"D. Reimsbach, “Pro forma earnings disclosure: the effects of non-GAAP earnings and earnings-before on investors’ information processing,” <i>Journal of Business Economics</i>, vol. 84, no. 4, pp. 479–515, 2013, doi: <a href=\"https://doi.org/10.1007/s11573-013-0688-y\">10.1007/s11573-013-0688-y</a>.","chicago":"Reimsbach, Daniel. “Pro Forma Earnings Disclosure: The Effects of Non-GAAP Earnings and Earnings-before on Investors’ Information Processing.” <i>Journal of Business Economics</i> 84, no. 4 (2013): 479–515. <a href=\"https://doi.org/10.1007/s11573-013-0688-y\">https://doi.org/10.1007/s11573-013-0688-y</a>.","mla":"Reimsbach, Daniel. “Pro Forma Earnings Disclosure: The Effects of Non-GAAP Earnings and Earnings-before on Investors’ Information Processing.” <i>Journal of Business Economics</i>, vol. 84, no. 4, Springer Science and Business Media LLC, 2013, pp. 479–515, doi:<a href=\"https://doi.org/10.1007/s11573-013-0688-y\">10.1007/s11573-013-0688-y</a>.","short":"D. Reimsbach, Journal of Business Economics 84 (2013) 479–515.","bibtex":"@article{Reimsbach_2013, title={Pro forma earnings disclosure: the effects of non-GAAP earnings and earnings-before on investors’ information processing}, volume={84}, DOI={<a href=\"https://doi.org/10.1007/s11573-013-0688-y\">10.1007/s11573-013-0688-y</a>}, number={4}, journal={Journal of Business Economics}, publisher={Springer Science and Business Media LLC}, author={Reimsbach, Daniel}, year={2013}, pages={479–515} }","apa":"Reimsbach, D. (2013). Pro forma earnings disclosure: the effects of non-GAAP earnings and earnings-before on investors’ information processing. <i>Journal of Business Economics</i>, <i>84</i>(4), 479–515. <a href=\"https://doi.org/10.1007/s11573-013-0688-y\">https://doi.org/10.1007/s11573-013-0688-y</a>"},"year":"2013","department":[{"_id":"186"},{"_id":"815"}],"user_id":"21810","_id":"47907","language":[{"iso":"eng"}],"keyword":["Economics and Econometrics","Business and International Management"],"publication":"Journal of Business Economics","type":"journal_article","status":"public"},{"language":[{"iso":"eng"}],"_id":"57400","department":[{"_id":"681"}],"user_id":"80877","status":"public","publication":"Journal of Business Economics","type":"journal_article","title":"Careers and productivity in an internal labor market","doi":"10.1007/s11573-012-0649-x","date_updated":"2025-04-09T13:20:08Z","publisher":"Springer Science and Business Media LLC","volume":83,"date_created":"2024-11-25T09:25:33Z","author":[{"first_name":"Philip","last_name":"Yang","id":"100432","full_name":"Yang, Philip"},{"first_name":"Simon","full_name":"Janssen, Simon","last_name":"Janssen"},{"first_name":"Christian","last_name":"Pfeifer","full_name":"Pfeifer, Christian"},{"first_name":"Uschi","last_name":"Backes-Gellner","full_name":"Backes-Gellner, Uschi"}],"year":"2013","intvolume":"        83","page":"121-143","citation":{"short":"P. Yang, S. Janssen, C. Pfeifer, U. Backes-Gellner, Journal of Business Economics 83 (2013) 121–143.","mla":"Yang, Philip, et al. “Careers and Productivity in an Internal Labor Market.” <i>Journal of Business Economics</i>, vol. 83, no. 2, Springer Science and Business Media LLC, 2013, pp. 121–43, doi:<a href=\"https://doi.org/10.1007/s11573-012-0649-x\">10.1007/s11573-012-0649-x</a>.","bibtex":"@article{Yang_Janssen_Pfeifer_Backes-Gellner_2013, title={Careers and productivity in an internal labor market}, volume={83}, DOI={<a href=\"https://doi.org/10.1007/s11573-012-0649-x\">10.1007/s11573-012-0649-x</a>}, 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} }","apa":"Yang, P., Janssen, S., Pfeifer, C., &#38; Backes-Gellner, U. (2013). Careers and productivity in an internal labor market. <i>Journal of Business Economics</i>, <i>83</i>(2), 121–143. <a href=\"https://doi.org/10.1007/s11573-012-0649-x\">https://doi.org/10.1007/s11573-012-0649-x</a>","ama":"Yang P, Janssen S, Pfeifer C, Backes-Gellner U. Careers and productivity in an internal labor market. <i>Journal of Business Economics</i>. 2013;83(2):121-143. doi:<a href=\"https://doi.org/10.1007/s11573-012-0649-x\">10.1007/s11573-012-0649-x</a>","chicago":"Yang, Philip, Simon Janssen, Christian Pfeifer, and Uschi Backes-Gellner. “Careers and Productivity in an Internal Labor Market.” <i>Journal of Business Economics</i> 83, no. 2 (2013): 121–43. <a href=\"https://doi.org/10.1007/s11573-012-0649-x\">https://doi.org/10.1007/s11573-012-0649-x</a>.","ieee":"P. Yang, S. Janssen, C. Pfeifer, and U. 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Sureth-Sloane, Zeitschrift Für Betriebswirtschaft 82 (2012) 115–122.","bibtex":"@article{Sureth-Sloane_2012, title={Does insider shareholding matter to corporate payout reactions to tax reforms?}, volume={82}, DOI={<a href=\"https://doi.org/10.1007/s11573-012-0599-3\">10.1007/s11573-012-0599-3</a>}, number={S5}, journal={Zeitschrift für Betriebswirtschaft}, publisher={Springer Nature}, author={Sureth-Sloane, Caren}, year={2012}, pages={115–122} }"},"page":"115-122","intvolume":"        82","publication_status":"published","quality_controlled":"1","publication_identifier":{"issn":["0044-2372","1861-8928"]},"issue":"S5","language":[{"iso":"eng"}],"_id":"5058","user_id":"21222","department":[{"_id":"187"},{"_id":"635"}],"status":"public","type":"journal_article","publication":"Zeitschrift für Betriebswirtschaft"},{"publication_status":"published","publication_identifier":{"issn":["0044-2372","1861-8928"]},"citation":{"apa":"Sureth-Sloane, C., &#38; Bäumer, M. (2010). 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