---
_id: '46042'
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. 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>
  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} }'
  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>.'
  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>.'
  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.
date_created: 2023-07-13T11:19:59Z
date_updated: 2024-01-30T12:42:35Z
department:
- _id: '187'
doi: 10.1007/s11573-022-01134-4
intvolume: '        93'
issue: 1-2
language:
- iso: eng
main_file_link:
- open_access: '1'
oa: '1'
page: 59-109
publication: Journal of Business Economics
publication_identifier:
  issn:
  - 0044-2372
  - 1861-8928
publication_status: published
publisher: Springer Science and Business Media LLC
quality_controlled: '1'
status: public
title: Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns
  during Economic Crises
type: journal_article
user_id: '74000'
volume: 93
year: '2023'
...
---
_id: '41192'
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>
author:
- first_name: Regina
  full_name: Ortmann, Regina
  id: '10020'
  last_name: Ortmann
- first_name: Erich
  full_name: Pummerer, Erich
  last_name: Pummerer
citation:
  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>
  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>
  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} }'
  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>.
  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>.'
  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>.
  short: R. Ortmann, E. Pummerer, Journal of Business Economics (2023).
date_created: 2023-01-31T12:55:05Z
date_updated: 2023-01-31T12:55:43Z
department:
- _id: '590'
doi: 10.1007/s11573-022-01133-5
keyword:
- Economics and Econometrics
- Business and International Management
language:
- iso: eng
publication: Journal of Business Economics
publication_identifier:
  issn:
  - 0044-2372
  - 1861-8928
publication_status: published
publisher: Springer Science and Business Media LLC
status: public
title: Distortional effects of separate accounting and formula apportionment on factor
  allocation
type: journal_article
user_id: '21222'
year: '2023'
...
---
_id: '57930'
abstract:
- lang: eng
  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>"
author:
- first_name: Moritz
  full_name: Sefried, Moritz
  last_name: Sefried
- first_name: Jan
  full_name: Riepe, Jan
  id: '86351'
  last_name: Riepe
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>'
  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>'
  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} }'
  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>.'
  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>.'
  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>.'
  short: M. Sefried, J. Riepe, Journal of Business Economics 93 (2022) 149–171.
date_created: 2025-01-06T08:23:33Z
date_updated: 2025-01-06T08:23:57Z
doi: 10.1007/s11573-022-01100-0
intvolume: '        93'
issue: 1-2
language:
- iso: eng
page: 149-171
publication: Journal of Business Economics
publication_identifier:
  issn:
  - 0044-2372
  - 1861-8928
publication_status: published
publisher: Springer Science and Business Media LLC
status: public
title: 'The benefits of banks’ IT investments in times of trouble: evidence from loan
  loss accruals during the COVID-19 pandemic'
type: journal_article
user_id: '91345'
volume: 93
year: '2022'
...
---
_id: '57935'
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>
author:
- first_name: Markus
  full_name: Merz, Markus
  last_name: Merz
- first_name: Jan
  full_name: Riepe, Jan
  id: '86351'
  last_name: Riepe
citation:
  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>'
  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>'
  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}
    }'
  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>.'
  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>.'
  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>.'
  short: M. Merz, J. Riepe, Journal of Business Economics 91 (2021) 797–849.
date_created: 2025-01-06T08:27:26Z
date_updated: 2025-01-06T08:27:33Z
doi: 10.1007/s11573-020-01017-6
intvolume: '        91'
issue: '6'
language:
- iso: eng
page: 797-849
publication: Journal of Business Economics
publication_identifier:
  issn:
  - 0044-2372
  - 1861-8928
publication_status: published
publisher: Springer Science and Business Media LLC
status: public
title: 'SMEs with legally restricted banking access: evidence from the US marijuana
  industry'
type: journal_article
user_id: '91345'
volume: 91
year: '2021'
...
---
_id: '4996'
abstract:
- lang: eng
  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.
author:
- first_name: Rainer
  full_name: Niemann, Rainer
  last_name: Niemann
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Niemann R, Sureth-Sloane C. 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>
  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>
  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} }'
  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>.'
  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>.
  short: R. Niemann, C. Sureth-Sloane, Journal of Business Economics 89 (2019) 385–415.
date_created: 2018-10-29T12:17:58Z
date_updated: 2024-01-30T12:42:59Z
department:
- _id: '187'
- _id: '635'
doi: 10.1007/s11573-018-0918-4
intvolume: '        89'
issue: '4'
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://link.springer.com/article/10.1007/s11573-018-0918-4
oa: '1'
page: 385-415
publication: Journal of Business Economics
publication_identifier:
  issn:
  - 0044-2372
  - 1861-8928
publication_status: published
publisher: Springer Nature America, Inc
quality_controlled: '1'
status: public
title: Investment Timing Effects of Wealth Taxes under Uncertainty and Irreversibility
type: journal_article
user_id: '74000'
volume: 89
year: '2019'
...
---
_id: '47907'
author:
- first_name: Daniel
  full_name: Reimsbach, Daniel
  id: '100169'
  last_name: Reimsbach
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>'
  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>'
  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}
    }'
  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>.'
  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>.'
  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.
date_created: 2023-10-10T09:17:34Z
date_updated: 2023-10-30T11:36:45Z
department:
- _id: '186'
- _id: '815'
doi: 10.1007/s11573-013-0688-y
intvolume: '        84'
issue: '4'
keyword:
- Economics and Econometrics
- Business and International Management
language:
- iso: eng
page: 479-515
publication: Journal of Business Economics
publication_identifier:
  issn:
  - 0044-2372
  - 1861-8928
publication_status: published
publisher: Springer Science and Business Media LLC
status: public
title: 'Pro forma earnings disclosure: the effects of non-GAAP earnings and earnings-before
  on investors’ information processing'
type: journal_article
user_id: '21810'
volume: 84
year: '2013'
...
---
_id: '57400'
author:
- first_name: Philip
  full_name: Yang, Philip
  id: '100432'
  last_name: Yang
- first_name: Simon
  full_name: Janssen, Simon
  last_name: Janssen
- first_name: Christian
  full_name: Pfeifer, Christian
  last_name: Pfeifer
- first_name: Uschi
  full_name: Backes-Gellner, Uschi
  last_name: Backes-Gellner
citation:
  ama: Yang P, Janssen S, Pfeifer C, Backes-Gellner U. Careers and productivity in
    an internal labor market. <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>
  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>
  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} }'
  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. Backes-Gellner, “Careers and productivity
    in an internal labor market,” <i>Journal of Business Economics</i>, vol. 83, no.
    2, pp. 121–143, 2013, doi: <a href="https://doi.org/10.1007/s11573-012-0649-x">10.1007/s11573-012-0649-x</a>.'
  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>.
  short: P. Yang, S. Janssen, C. Pfeifer, U. Backes-Gellner, Journal of Business Economics
    83 (2013) 121–143.
date_created: 2024-11-25T09:25:33Z
date_updated: 2025-04-09T13:20:08Z
department:
- _id: '681'
doi: 10.1007/s11573-012-0649-x
intvolume: '        83'
issue: '2'
language:
- iso: eng
page: 121-143
publication: Journal of Business Economics
publication_identifier:
  issn:
  - 0044-2372
  - 1861-8928
publication_status: published
publisher: Springer Science and Business Media LLC
status: public
title: Careers and productivity in an internal labor market
type: journal_article
user_id: '80877'
volume: 83
year: '2013'
...
---
_id: '5054'
author:
- first_name: Alexandra
  full_name: Maßbaum, Alexandra
  last_name: Maßbaum
- first_name: Tasja
  full_name: Klotzkowski, Tasja
  last_name: Klotzkowski
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Maßbaum A, Klotzkowski T, Sureth-Sloane C. Der Einfluss der Zinsschranke auf
    unternehmerische Kapitalstrukturentscheidungen. <i>Zeitschrift für Betriebswirtschaft</i>.
    2012;82(12):1389-1425. doi:<a href="https://doi.org/10.1007/s11573-012-0630-8">10.1007/s11573-012-0630-8</a>
  apa: Maßbaum, A., Klotzkowski, T., &#38; Sureth-Sloane, C. (2012). Der Einfluss
    der Zinsschranke auf unternehmerische Kapitalstrukturentscheidungen. <i>Zeitschrift
    für Betriebswirtschaft</i>, <i>82</i>(12), 1389–1425. <a href="https://doi.org/10.1007/s11573-012-0630-8">https://doi.org/10.1007/s11573-012-0630-8</a>
  bibtex: '@article{Maßbaum_Klotzkowski_Sureth-Sloane_2012, title={Der Einfluss der
    Zinsschranke auf unternehmerische Kapitalstrukturentscheidungen}, volume={82},
    DOI={<a href="https://doi.org/10.1007/s11573-012-0630-8">10.1007/s11573-012-0630-8</a>},
    number={12}, journal={Zeitschrift für Betriebswirtschaft}, publisher={Springer
    Nature}, author={Maßbaum, Alexandra and Klotzkowski, Tasja and Sureth-Sloane,
    Caren}, year={2012}, pages={1389–1425} }'
  chicago: 'Maßbaum, Alexandra, Tasja Klotzkowski, and Caren Sureth-Sloane. “Der Einfluss
    der Zinsschranke auf unternehmerische Kapitalstrukturentscheidungen.” <i>Zeitschrift
    für Betriebswirtschaft</i> 82, no. 12 (2012): 1389–1425. <a href="https://doi.org/10.1007/s11573-012-0630-8">https://doi.org/10.1007/s11573-012-0630-8</a>.'
  ieee: 'A. Maßbaum, T. Klotzkowski, and C. Sureth-Sloane, “Der Einfluss der Zinsschranke
    auf unternehmerische Kapitalstrukturentscheidungen,” <i>Zeitschrift für Betriebswirtschaft</i>,
    vol. 82, no. 12, pp. 1389–1425, 2012, doi: <a href="https://doi.org/10.1007/s11573-012-0630-8">10.1007/s11573-012-0630-8</a>.'
  mla: Maßbaum, Alexandra, et al. “Der Einfluss der Zinsschranke auf unternehmerische
    Kapitalstrukturentscheidungen.” <i>Zeitschrift für Betriebswirtschaft</i>, vol.
    82, no. 12, Springer Nature, 2012, pp. 1389–425, doi:<a href="https://doi.org/10.1007/s11573-012-0630-8">10.1007/s11573-012-0630-8</a>.
  short: A. Maßbaum, T. Klotzkowski, C. Sureth-Sloane, Zeitschrift für Betriebswirtschaft
    82 (2012) 1389–1425.
date_created: 2018-10-30T14:06:36Z
date_updated: 2023-01-31T12:14:57Z
department:
- _id: '187'
- _id: '635'
doi: 10.1007/s11573-012-0630-8
intvolume: '        82'
issue: '12'
language:
- iso: ger
page: 1389-1425
publication: Zeitschrift für Betriebswirtschaft
publication_identifier:
  issn:
  - 0044-2372
  - 1861-8928
publication_status: published
publisher: Springer Nature
quality_controlled: '1'
status: public
title: Der Einfluss der Zinsschranke auf unternehmerische Kapitalstrukturentscheidungen
type: journal_article
user_id: '21222'
volume: 82
year: '2012'
...
---
_id: '5058'
author:
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Sureth-Sloane C. Does insider shareholding matter to corporate payout reactions
    to tax reforms? <i>Zeitschrift für Betriebswirtschaft</i>. 2012;82(S5):115-122.
    doi:<a href="https://doi.org/10.1007/s11573-012-0599-3">10.1007/s11573-012-0599-3</a>
  apa: Sureth-Sloane, C. (2012). Does insider shareholding matter to corporate payout
    reactions to tax reforms? <i>Zeitschrift Für Betriebswirtschaft</i>, <i>82</i>(S5),
    115–122. <a href="https://doi.org/10.1007/s11573-012-0599-3">https://doi.org/10.1007/s11573-012-0599-3</a>
  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} }'
  chicago: 'Sureth-Sloane, Caren. “Does Insider Shareholding Matter to Corporate Payout
    Reactions to Tax Reforms?” <i>Zeitschrift Für Betriebswirtschaft</i> 82, no. S5
    (2012): 115–22. <a href="https://doi.org/10.1007/s11573-012-0599-3">https://doi.org/10.1007/s11573-012-0599-3</a>.'
  ieee: 'C. Sureth-Sloane, “Does insider shareholding matter to corporate payout reactions
    to tax reforms?,” <i>Zeitschrift für Betriebswirtschaft</i>, vol. 82, no. S5,
    pp. 115–122, 2012, doi: <a href="https://doi.org/10.1007/s11573-012-0599-3">10.1007/s11573-012-0599-3</a>.'
  mla: Sureth-Sloane, Caren. “Does Insider Shareholding Matter to Corporate Payout
    Reactions to Tax Reforms?” <i>Zeitschrift Für Betriebswirtschaft</i>, vol. 82,
    no. S5, Springer Nature, 2012, pp. 115–22, doi:<a href="https://doi.org/10.1007/s11573-012-0599-3">10.1007/s11573-012-0599-3</a>.
  short: C. Sureth-Sloane, Zeitschrift Für Betriebswirtschaft 82 (2012) 115–122.
date_created: 2018-10-30T14:14:05Z
date_updated: 2023-01-31T12:15:20Z
department:
- _id: '187'
- _id: '635'
doi: 10.1007/s11573-012-0599-3
intvolume: '        82'
issue: S5
language:
- iso: eng
page: 115-122
publication: Zeitschrift für Betriebswirtschaft
publication_identifier:
  issn:
  - 0044-2372
  - 1861-8928
publication_status: published
publisher: Springer Nature
quality_controlled: '1'
status: public
title: Does insider shareholding matter to corporate payout reactions to tax reforms?
type: journal_article
user_id: '21222'
volume: 82
year: '2012'
...
---
_id: '5097'
author:
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
- first_name: Michaela
  full_name: Bäumer, Michaela
  last_name: Bäumer
citation:
  ama: Sureth-Sloane C, Bäumer M. Besteuerung multinationaler Unternehmen in der EU
    – eine vergleichende Analyse ausgewählter Reformvorschläge. <i>Zeitschrift für
    Betriebswirtschaft</i>. 2010;80(2):171-202. doi:<a href="https://doi.org/10.1007/s11573-009-0344-8">10.1007/s11573-009-0344-8</a>
  apa: Sureth-Sloane, C., &#38; Bäumer, M. (2010). Besteuerung multinationaler Unternehmen
    in der EU – eine vergleichende Analyse ausgewählter Reformvorschläge. <i>Zeitschrift
    für Betriebswirtschaft</i>, <i>80</i>(2), 171–202. <a href="https://doi.org/10.1007/s11573-009-0344-8">https://doi.org/10.1007/s11573-009-0344-8</a>
  bibtex: '@article{Sureth-Sloane_Bäumer_2010, title={Besteuerung multinationaler
    Unternehmen in der EU – eine vergleichende Analyse ausgewählter Reformvorschläge},
    volume={80}, DOI={<a href="https://doi.org/10.1007/s11573-009-0344-8">10.1007/s11573-009-0344-8</a>},
    number={2}, journal={Zeitschrift für Betriebswirtschaft}, publisher={Springer
    Nature}, author={Sureth-Sloane, Caren and Bäumer, Michaela}, year={2010}, pages={171–202}
    }'
  chicago: 'Sureth-Sloane, Caren, and Michaela Bäumer. “Besteuerung multinationaler
    Unternehmen in der EU – eine vergleichende Analyse ausgewählter Reformvorschläge.”
    <i>Zeitschrift für Betriebswirtschaft</i> 80, no. 2 (2010): 171–202. <a href="https://doi.org/10.1007/s11573-009-0344-8">https://doi.org/10.1007/s11573-009-0344-8</a>.'
  ieee: 'C. Sureth-Sloane and M. Bäumer, “Besteuerung multinationaler Unternehmen
    in der EU – eine vergleichende Analyse ausgewählter Reformvorschläge,” <i>Zeitschrift
    für Betriebswirtschaft</i>, vol. 80, no. 2, pp. 171–202, 2010, doi: <a href="https://doi.org/10.1007/s11573-009-0344-8">10.1007/s11573-009-0344-8</a>.'
  mla: Sureth-Sloane, Caren, and Michaela Bäumer. “Besteuerung multinationaler Unternehmen
    in der EU – eine vergleichende Analyse ausgewählter Reformvorschläge.” <i>Zeitschrift
    für Betriebswirtschaft</i>, vol. 80, no. 2, Springer Nature, 2010, pp. 171–202,
    doi:<a href="https://doi.org/10.1007/s11573-009-0344-8">10.1007/s11573-009-0344-8</a>.
  short: C. Sureth-Sloane, M. Bäumer, Zeitschrift für Betriebswirtschaft 80 (2010)
    171–202.
date_created: 2018-10-30T15:04:15Z
date_updated: 2023-01-31T12:22:26Z
department:
- _id: '187'
- _id: '635'
doi: 10.1007/s11573-009-0344-8
intvolume: '        80'
issue: '2'
language:
- iso: ger
page: 171-202
publication: Zeitschrift für Betriebswirtschaft
publication_identifier:
  issn:
  - 0044-2372
  - 1861-8928
publication_status: published
publisher: Springer Nature
quality_controlled: '1'
status: public
title: Besteuerung multinationaler Unternehmen in der EU – eine vergleichende Analyse
  ausgewählter Reformvorschläge
type: journal_article
user_id: '21222'
volume: 80
year: '2010'
...
---
_id: '14927'
author:
- first_name: Jochen
  full_name: Hundsdoerfer, Jochen
  last_name: Hundsdoerfer
- first_name: Dirk
  full_name: Kiesewetter, Dirk
  last_name: Kiesewetter
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Hundsdoerfer J, Kiesewetter D, Sureth-Sloane C. Forschungsergebnisse in der
    Betriebswirtschaftlichen Steuerlehre — eine Bestandsaufnahme. <i>Zeitschrift für
    Betriebswirtschaft</i>. 2008;78(1):61-139. doi:<a href="https://doi.org/10.1007/s11573-008-0004-4">10.1007/s11573-008-0004-4</a>
  apa: Hundsdoerfer, J., Kiesewetter, D., &#38; Sureth-Sloane, C. (2008). Forschungsergebnisse
    in der Betriebswirtschaftlichen Steuerlehre — eine Bestandsaufnahme. <i>Zeitschrift
    für Betriebswirtschaft</i>, <i>78</i>(1), 61–139. <a href="https://doi.org/10.1007/s11573-008-0004-4">https://doi.org/10.1007/s11573-008-0004-4</a>
  bibtex: '@article{Hundsdoerfer_Kiesewetter_Sureth-Sloane_2008, title={Forschungsergebnisse
    in der Betriebswirtschaftlichen Steuerlehre — eine Bestandsaufnahme}, volume={78},
    DOI={<a href="https://doi.org/10.1007/s11573-008-0004-4">10.1007/s11573-008-0004-4</a>},
    number={1}, journal={Zeitschrift für Betriebswirtschaft}, author={Hundsdoerfer,
    Jochen and Kiesewetter, Dirk and Sureth-Sloane, Caren}, year={2008}, pages={61–139}
    }'
  chicago: 'Hundsdoerfer, Jochen, Dirk Kiesewetter, and Caren Sureth-Sloane. “Forschungsergebnisse
    in der Betriebswirtschaftlichen Steuerlehre — eine Bestandsaufnahme.” <i>Zeitschrift
    für Betriebswirtschaft</i> 78, no. 1 (2008): 61–139. <a href="https://doi.org/10.1007/s11573-008-0004-4">https://doi.org/10.1007/s11573-008-0004-4</a>.'
  ieee: 'J. Hundsdoerfer, D. Kiesewetter, and C. Sureth-Sloane, “Forschungsergebnisse
    in der Betriebswirtschaftlichen Steuerlehre — eine Bestandsaufnahme,” <i>Zeitschrift
    für Betriebswirtschaft</i>, vol. 78, no. 1, pp. 61–139, 2008, doi: <a href="https://doi.org/10.1007/s11573-008-0004-4">10.1007/s11573-008-0004-4</a>.'
  mla: Hundsdoerfer, Jochen, et al. “Forschungsergebnisse in der Betriebswirtschaftlichen
    Steuerlehre — eine Bestandsaufnahme.” <i>Zeitschrift für Betriebswirtschaft</i>,
    vol. 78, no. 1, 2008, pp. 61–139, doi:<a href="https://doi.org/10.1007/s11573-008-0004-4">10.1007/s11573-008-0004-4</a>.
  short: J. Hundsdoerfer, D. Kiesewetter, C. Sureth-Sloane, Zeitschrift für Betriebswirtschaft
    78 (2008) 61–139.
date_created: 2019-11-13T12:18:35Z
date_updated: 2023-01-31T12:29:10Z
department:
- _id: '187'
doi: 10.1007/s11573-008-0004-4
intvolume: '        78'
issue: '1'
language:
- iso: ger
page: 61-139
publication: Zeitschrift für Betriebswirtschaft
publication_identifier:
  issn:
  - 0044-2372
  - 1861-8928
publication_status: published
quality_controlled: '1'
status: public
title: Forschungsergebnisse in der Betriebswirtschaftlichen Steuerlehre — eine Bestandsaufnahme
type: journal_article
user_id: '21222'
volume: 78
year: '2008'
...