---
_id: '57611'
abstract:
- lang: eng
  text: <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:
- first_name: Jannis
  full_name: Bischof, Jannis
  last_name: Bischof
- first_name: Joachim
  full_name: Gassen, Joachim
  last_name: Gassen
- first_name: Anna
  full_name: Rohlfing-Bastian, Anna
  last_name: Rohlfing-Bastian
- first_name: Davud
  full_name: Rostam-Afschar, Davud
  last_name: Rostam-Afschar
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  last_name: Sureth-Sloane
citation:
  ama: 'Bischof J, Gassen J, Rohlfing-Bastian A, Rostam-Afschar D, Sureth-Sloane C.
    Accounting for Transparency: a Framework and Three Applications in Tax, Managerial,
    and Financial Accounting. <i>Schmalenbach Journal of Business Research</i>. 2024;https://doi.org/10.1007/s41471-024-00200-7.
    doi:<a href="https://doi.org/10.1007/s41471-024-00200-7">10.1007/s41471-024-00200-7</a>'
  apa: 'Bischof, J., Gassen, J., Rohlfing-Bastian, A., Rostam-Afschar, D., &#38; Sureth-Sloane,
    C. (2024). Accounting for Transparency: a Framework and Three Applications in
    Tax, Managerial, and Financial Accounting. <i>Schmalenbach Journal of Business
    Research</i>, <i>https://doi.org/10.1007/s41471-024-00200-7</i>. <a href="https://doi.org/10.1007/s41471-024-00200-7">https://doi.org/10.1007/s41471-024-00200-7</a>'
  bibtex: '@article{Bischof_Gassen_Rohlfing-Bastian_Rostam-Afschar_Sureth-Sloane_2024,
    title={Accounting for Transparency: a Framework and Three Applications in Tax,
    Managerial, and Financial Accounting}, volume={https://doi.org/10.1007/s41471-024-00200-7},
    DOI={<a href="https://doi.org/10.1007/s41471-024-00200-7">10.1007/s41471-024-00200-7</a>},
    journal={Schmalenbach Journal of Business Research}, publisher={Springer Science
    and Business Media LLC}, author={Bischof, Jannis and Gassen, Joachim and Rohlfing-Bastian,
    Anna and Rostam-Afschar, Davud and Sureth-Sloane, Caren}, year={2024} }'
  chicago: 'Bischof, Jannis, Joachim Gassen, Anna Rohlfing-Bastian, Davud Rostam-Afschar,
    and Caren Sureth-Sloane. “Accounting for Transparency: A Framework and Three Applications
    in Tax, Managerial, and Financial Accounting.” <i>Schmalenbach Journal of Business
    Research</i> https://doi.org/10.1007/s41471-024-00200-7 (2024). <a href="https://doi.org/10.1007/s41471-024-00200-7">https://doi.org/10.1007/s41471-024-00200-7</a>.'
  ieee: 'J. Bischof, J. Gassen, A. Rohlfing-Bastian, D. Rostam-Afschar, and C. Sureth-Sloane,
    “Accounting for Transparency: a Framework and Three Applications in Tax, Managerial,
    and Financial Accounting,” <i>Schmalenbach Journal of Business Research</i>, vol.
    https://doi.org/10.1007/s41471-024-00200-7, 2024, doi: <a href="https://doi.org/10.1007/s41471-024-00200-7">10.1007/s41471-024-00200-7</a>.'
  mla: 'Bischof, Jannis, et al. “Accounting for Transparency: A Framework and Three
    Applications in Tax, Managerial, and Financial Accounting.” <i>Schmalenbach Journal
    of Business Research</i>, vol. https://doi.org/10.1007/s41471-024-00200-7, Springer
    Science and Business Media LLC, 2024, doi:<a href="https://doi.org/10.1007/s41471-024-00200-7">10.1007/s41471-024-00200-7</a>.'
  short: J. Bischof, J. Gassen, A. Rohlfing-Bastian, D. Rostam-Afschar, C. Sureth-Sloane,
    Schmalenbach Journal of Business Research https://doi.org/10.1007/s41471-024-00200-7
    (2024).
date_created: 2024-12-07T14:24:11Z
date_updated: 2024-12-07T14:30:20Z
doi: 10.1007/s41471-024-00200-7
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://doi.org/10.1007/s41471-024-00200-7
oa: '1'
publication: Schmalenbach Journal of Business Research
publication_identifier:
  issn:
  - 0341-2687
  - 2366-6153
publication_status: published
publisher: Springer Science and Business Media LLC
status: public
title: 'Accounting for Transparency: a Framework and Three Applications in Tax, Managerial,
  and Financial Accounting'
type: journal_article
user_id: '530'
volume: https://doi.org/10.1007/s41471-024-00200-7
year: '2024'
...
---
_id: '41929'
abstract:
- lang: eng
  text: <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:
- first_name: Milad
  full_name: Mirbabaie, Milad
  id: '88691'
  last_name: Mirbabaie
- first_name: Stefan
  full_name: Stieglitz, Stefan
  last_name: Stieglitz
- first_name: Julian
  full_name: Marx, Julian
  last_name: Marx
citation:
  ama: 'Mirbabaie M, Stieglitz S, Marx J. Negative Word of Mouth On Social Media:
    A Case Study of Deutsche Bahn’s Accountability Management. <i>Schmalenbach Journal
    of Business Research</i>. Published online 2023. doi:<a href="https://doi.org/10.1007/s41471-022-00152-w">10.1007/s41471-022-00152-w</a>'
  apa: 'Mirbabaie, M., Stieglitz, S., &#38; Marx, J. (2023). Negative Word of Mouth
    On Social Media: A Case Study of Deutsche Bahn’s Accountability Management. <i>Schmalenbach
    Journal of Business Research</i>. <a href="https://doi.org/10.1007/s41471-022-00152-w">https://doi.org/10.1007/s41471-022-00152-w</a>'
  bibtex: '@article{Mirbabaie_Stieglitz_Marx_2023, title={Negative Word of Mouth On
    Social Media: A Case Study of Deutsche Bahn’s Accountability Management}, DOI={<a
    href="https://doi.org/10.1007/s41471-022-00152-w">10.1007/s41471-022-00152-w</a>},
    journal={Schmalenbach Journal of Business Research}, publisher={Springer Science
    and Business Media LLC}, author={Mirbabaie, Milad and Stieglitz, Stefan and Marx,
    Julian}, year={2023} }'
  chicago: 'Mirbabaie, Milad, Stefan Stieglitz, and Julian Marx. “Negative Word of
    Mouth On Social Media: A Case Study of Deutsche Bahn’s Accountability Management.”
    <i>Schmalenbach Journal of Business Research</i>, 2023. <a href="https://doi.org/10.1007/s41471-022-00152-w">https://doi.org/10.1007/s41471-022-00152-w</a>.'
  ieee: 'M. Mirbabaie, S. Stieglitz, and J. Marx, “Negative Word of Mouth On Social
    Media: A Case Study of Deutsche Bahn’s Accountability Management,” <i>Schmalenbach
    Journal of Business Research</i>, 2023, doi: <a href="https://doi.org/10.1007/s41471-022-00152-w">10.1007/s41471-022-00152-w</a>.'
  mla: 'Mirbabaie, Milad, et al. “Negative Word of Mouth On Social Media: A Case Study
    of Deutsche Bahn’s Accountability Management.” <i>Schmalenbach Journal of Business
    Research</i>, Springer Science and Business Media LLC, 2023, doi:<a href="https://doi.org/10.1007/s41471-022-00152-w">10.1007/s41471-022-00152-w</a>.'
  short: M. Mirbabaie, S. Stieglitz, J. Marx, Schmalenbach Journal of Business Research
    (2023).
date_created: 2023-02-09T10:17:08Z
date_updated: 2023-02-09T10:17:20Z
doi: 10.1007/s41471-022-00152-w
keyword:
- Management of Technology and Innovation
- General Economics
- Econometrics and Finance
- General Business
- Management and Accounting
language:
- iso: eng
publication: Schmalenbach Journal of Business Research
publication_identifier:
  issn:
  - 2366-6153
publication_status: published
publisher: Springer Science and Business Media LLC
status: public
title: 'Negative Word of Mouth On Social Media: A Case Study of Deutsche Bahn’s Accountability
  Management'
type: journal_article
user_id: '77643'
year: '2023'
...
---
_id: '1771'
abstract:
- lang: ger
  text: 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.
- lang: eng
  text: The (re-)introduction of a wealth tax has again become the subject of political
    debate in recent years. This paper analyzes the impact of implementing the concepts
    under discussion on the overall tax burden and on companies’ equity. Simulating
    a tax assessment based on real annual financial statement data from German listed
    firms in a multi-period setting, we quantify the expected equity erosion as well
    as the increase in the tax burden for the companies in our sample that is induced
    by wealth taxation at the corporate and shareholder level. Special attention is
    given to companies whose current yield is very low and thus would have to take
    additional loans or liquidate assets to settle their wealth tax bill. Our findings
    indicate that around half of the companies would suffer from wealth tax-induced
    asset erosion in at least one year within the six-year period under review. In
    contrast to the usually postulated moderate effects of a wealth tax on firms,
    we find evidence that the additional burden arising from wealth taxation could
    realistically range from nearly 100 to 300 % of the profit tax burden, highlighting
    the magnitude of risk associated with wealth taxation for Germany as a business
    location.
article_type: original
author:
- first_name: Thomas
  full_name: Hoppe, Thomas
  id: '22671'
  last_name: Hoppe
- first_name: Ralf
  full_name: Maiterth, Ralf
  last_name: Maiterth
- first_name: Caren
  full_name: Sureth-Sloane, Caren
  id: '530'
  last_name: Sureth-Sloane
citation:
  ama: Hoppe T, Maiterth R, Sureth-Sloane C. Eigenkapitalverzehr und Substanzbesteuerung
    deutscher Unternehmen durch eine Vermögensteuer – eine empirische Analyse. <i>Schmalenbachs
    Zeitschrift für betriebswirtschaftliche Forschung</i>. 2016;68(1):3-45. doi:<a
    href="https://doi.org/10.1007/s41471-016-0005-x">10.1007/s41471-016-0005-x</a>
  apa: Hoppe, T., Maiterth, R., &#38; Sureth-Sloane, C. (2016). Eigenkapitalverzehr
    und Substanzbesteuerung deutscher Unternehmen durch eine Vermögensteuer – eine
    empirische Analyse. <i>Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung</i>,
    <i>68</i>(1), 3–45. <a href="https://doi.org/10.1007/s41471-016-0005-x">https://doi.org/10.1007/s41471-016-0005-x</a>
  bibtex: '@article{Hoppe_Maiterth_Sureth-Sloane_2016, title={Eigenkapitalverzehr
    und Substanzbesteuerung deutscher Unternehmen durch eine Vermögensteuer – eine
    empirische Analyse}, volume={68}, DOI={<a href="https://doi.org/10.1007/s41471-016-0005-x">10.1007/s41471-016-0005-x</a>},
    number={1}, journal={Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung},
    publisher={Springer Nature}, author={Hoppe, Thomas and Maiterth, Ralf and Sureth-Sloane,
    Caren}, year={2016}, pages={3–45} }'
  chicago: 'Hoppe, Thomas, Ralf Maiterth, and Caren Sureth-Sloane. “Eigenkapitalverzehr
    und Substanzbesteuerung deutscher Unternehmen durch eine Vermögensteuer – eine
    empirische Analyse.” <i>Schmalenbachs Zeitschrift für betriebswirtschaftliche
    Forschung</i> 68, no. 1 (2016): 3–45. <a href="https://doi.org/10.1007/s41471-016-0005-x">https://doi.org/10.1007/s41471-016-0005-x</a>.'
  ieee: T. Hoppe, R. Maiterth, and C. Sureth-Sloane, “Eigenkapitalverzehr und Substanzbesteuerung
    deutscher Unternehmen durch eine Vermögensteuer – eine empirische Analyse,” <i>Schmalenbachs
    Zeitschrift für betriebswirtschaftliche Forschung</i>, vol. 68, no. 1, pp. 3–45,
    2016.
  mla: Hoppe, Thomas, et al. “Eigenkapitalverzehr und Substanzbesteuerung deutscher
    Unternehmen durch eine Vermögensteuer – eine empirische Analyse.” <i>Schmalenbachs
    Zeitschrift für betriebswirtschaftliche Forschung</i>, vol. 68, no. 1, Springer
    Nature, 2016, pp. 3–45, doi:<a href="https://doi.org/10.1007/s41471-016-0005-x">10.1007/s41471-016-0005-x</a>.
  short: T. Hoppe, R. Maiterth, C. Sureth-Sloane, Schmalenbachs Zeitschrift für betriebswirtschaftliche
    Forschung 68 (2016) 3–45.
date_created: 2018-03-23T14:04:24Z
date_updated: 2022-01-06T06:53:17Z
department:
- _id: '187'
- _id: '635'
doi: 10.1007/s41471-016-0005-x
intvolume: '        68'
issue: '1'
jel:
- H21
- H24
- H25
- C54
keyword:
- Steuerbelastung
- Substanzbesteuerung
- Ungleiche Vermögensverteilung
- Veranlagungssimulation
- Vermögensteuer
language:
- iso: ger
main_file_link:
- open_access: '1'
  url: http://www.readcube.com/articles/10.1007/s41471-016-0005-x?author_access_token=L8vhVZMucjlu5odLLLHaG_e4RwlQNchNByi7wbcMAY5B6ptZT4XXH6IBMbZTagA_06jUOTCNV-Pbh1ByfL_RaVCn-T_JbY5z17HM1rzPS9lXyW_vKKYXJAuZZglAbTRQbk33DRwc7ZJZc9Cl6TcFuA%3D%3D
oa: '1'
page: 3-45
publication: Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung
publication_identifier:
  issn:
  - 0341-2687
  - 2366-6153
publication_status: published
publisher: Springer Nature
quality_controlled: '1'
status: public
title: Eigenkapitalverzehr und Substanzbesteuerung deutscher Unternehmen durch eine
  Vermögensteuer – eine empirische Analyse
type: journal_article
user_id: '61801'
volume: 68
year: '2016'
...