@article{57611,
  abstract     = {{<jats:title>Abstract</jats:title><jats:p>This article presents how the Collaborative Research Center TRR 266 Accounting for Transparency understands and studies transparency in organizations and markets. Starting from our transparency definition, which is rooted in a sender/receiver framework, we discuss how accounting, taxation, and their regulation affect transparency and illustrate selected economic consequences of transparency. We use three analyses to exemplify our research approach. These analyses illustrate that (i) firms use tax literacy and tax advice as substitutes in their strategies to cope with signals sent by tax regulators about complex tax regulations, (ii) trade-offs between tighter management controls and employee motivation lead firms to design hybrid work environments that facilitate information exchange within the firm, and (iii) managers’ understanding of how financial statement users benefit from firm disclosures affects the managers’ assessments of disclosure regulation. Overall we argue that transparency is context-specific, hard to achieve, and often has ambiguous consequences. We conclude by highlighting selected transparency-related questions that interdisciplinary work with a particular emphasis on institutional details can meaningfully address.</jats:p>}},
  author       = {{Bischof, Jannis and Gassen, Joachim and Rohlfing-Bastian, Anna and Rostam-Afschar, Davud and Sureth-Sloane, Caren}},
  issn         = {{0341-2687}},
  journal      = {{Schmalenbach Journal of Business Research}},
  publisher    = {{Springer Science and Business Media LLC}},
  title        = {{{Accounting for Transparency: a Framework and Three Applications in Tax, Managerial, and Financial Accounting}}},
  doi          = {{10.1007/s41471-024-00200-7}},
  volume       = {{https://doi.org/10.1007/s41471-024-00200-7}},
  year         = {{2024}},
}

@article{41929,
  abstract     = {{<jats:title>Abstract</jats:title><jats:p>The advent of social media and its commodification have created a never-ending feedback loop between businesses and their customers. In this context, constant negative Word-of-Mouth (NWOM) may jeopardize a corporate image and cause defensiveness in corporate communication. This paper presents a case study of several customer service accounts of the railway company Deutsche Bahn on Twitter to investigate the management and control of constant NWOM and the impact of accountability strategies on customers’ perception of the firm. To this end, a sample of 36,757 Twitter postings was drawn and analyzed by means of sentiment and content analysis techniques. The findings suggest that the perceived accountability towards the firm declined in case of an attitude shift towards the user. In contrast, the firm was being held accountable more insistently after expressed defensiveness, regardless of the firm’s actual accountableness. With this paper, we introduce the notion of accountability management and an accompanying theoretical framework to the literature. This provides a novel perspective on constant NWOM countermeasures for organizations that are part of ‘toxic’ industries or face unrightfully claimed accusations, i.e., when being held accountable for outer circumstances beyond their control.</jats:p>}},
  author       = {{Mirbabaie, Milad and Stieglitz, Stefan and Marx, Julian}},
  issn         = {{2366-6153}},
  journal      = {{Schmalenbach Journal of Business Research}},
  keywords     = {{Management of Technology and Innovation, General Economics, Econometrics and Finance, General Business, Management and Accounting}},
  publisher    = {{Springer Science and Business Media LLC}},
  title        = {{{Negative Word of Mouth On Social Media: A Case Study of Deutsche Bahn’s Accountability Management}}},
  doi          = {{10.1007/s41471-022-00152-w}},
  year         = {{2023}},
}

@article{1771,
  abstract     = {{Die (Wieder-)Einführung einer Vermögensteuer ist in den vergangenen Jahren erneut in den Fokus der politischen Diskussion gerückt. Der vorliegende Beitrag vermittelt einen Eindruck von den Belastungswirkungen, die aus der Umsetzung von aktuell vorliegenden Besteuerungskonzepten resultieren würden. Auf der Basis von realen Jahresabschlussdaten wird eine mehrperiodige Veranlagungssimulation durchgeführt, die insbesondere ermöglicht, den zu erwartenden Eigenkapitalverzehr sowie den Anstieg der Steuerbelastung für die betrachtete Stichprobe zu quantifizieren. Von besonderem Interesse sind hierbei Unternehmen, deren laufende Erträge nicht ausreichen, um die Belastungen durch die Vermögensteuer zu tragen und damit einem Substanzverzehr ausgesetzt sind. Es zeigt sich, dass etwa die Hälfte der Unternehmen im Untersuchungszeitraum von sechs Jahren in mindestens einem Jahr einen Substanzverzehr erfährt. Der Vermögensteuer kommt somit keinesfalls der vielfach postulierte Charakter einer eher mäßig belastenden und im Wesentlichen substanzverschonenden Steuer zu. Zusatzbelastungen von knapp 100 bis zu 300 % der Ertragsteuerlast sind keine Seltenheit und veranschaulichen das Gefährdungspotenzial dieser Steuer für den Wirtschaftsstandort Deutschland.}},
  author       = {{Hoppe, Thomas and Maiterth, Ralf and Sureth-Sloane, Caren}},
  issn         = {{0341-2687}},
  journal      = {{Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung}},
  keywords     = {{Steuerbelastung, Substanzbesteuerung, Ungleiche Vermögensverteilung, Veranlagungssimulation, Vermögensteuer}},
  number       = {{1}},
  pages        = {{3--45}},
  publisher    = {{Springer Nature}},
  title        = {{{Eigenkapitalverzehr und Substanzbesteuerung deutscher Unternehmen durch eine Vermögensteuer – eine empirische Analyse}}},
  doi          = {{10.1007/s41471-016-0005-x}},
  volume       = {{68}},
  year         = {{2016}},
}