[{"date_created":"2023-01-17T12:40:09Z","author":[{"first_name":"Maryna","last_name":"Gulenko","id":"64226","full_name":"Gulenko, Maryna"},{"first_name":"Saskia","full_name":"Kohlhase, Saskia","last_name":"Kohlhase"},{"id":"54068","full_name":"Kosi, Urska","last_name":"Kosi","first_name":"Urska"}],"date_updated":"2023-01-18T13:59:33Z","main_file_link":[{"url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4040946"}],"title":"CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-publicly Listed Firms","citation":{"short":"M. Gulenko, S. Kohlhase, U. Kosi, CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-Publicly Listed Firms, 2022.","mla":"Gulenko, Maryna, et al. <i>CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-Publicly Listed Firms</i>. 2022.","bibtex":"@book{Gulenko_Kohlhase_Kosi_2022, title={CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-publicly Listed Firms}, author={Gulenko, Maryna and Kohlhase, Saskia and Kosi, Urska}, year={2022} }","apa":"Gulenko, M., Kohlhase, S., &#38; Kosi, U. (2022). <i>CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-publicly Listed Firms</i>.","ieee":"M. Gulenko, S. Kohlhase, and U. Kosi, <i>CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-publicly Listed Firms</i>. 2022.","chicago":"Gulenko, Maryna, Saskia Kohlhase, and Urska Kosi. <i>CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-Publicly Listed Firms</i>, 2022.","ama":"Gulenko M, Kohlhase S, Kosi U. <i>CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-Publicly Listed Firms</i>.; 2022."},"year":"2022","department":[{"_id":"635"},{"_id":"186"},{"_id":"551"}],"user_id":"88603","_id":"37088","language":[{"iso":"eng"}],"keyword":["Corporate social responsibility","Mandatory reporting","Non-publicly listed banks","Double materiality","Stakeholder groups","Political influence"],"type":"working_paper","status":"public","abstract":[{"text":"We examine variation in mandatory CSR reporting practices based on a large sample of non-publicly listed savings banks in Germany. They do not have typical shareholders but rather are established by municipal trustees and can serve clients only in their distinct operating area. This setting permits us to identify demand for CSR information by their main stakeholder groups – municipal trustees and private and corporate clients. In this way, our analysis focuses on the double-materiality approach to CSR reporting. We find that demand for CSR information by supervisory board chairperson belonging to a left-wing or green party and the presence of more supervisory board members belonging to a left-wing or green party are associated with longer CSR reports and more disclosure on environmental, social, employee and human rights matters. In addition, competition for private clients and the sustainability orientation of corporate clients are associated with longer reports and more disclosure on environmental, employee and human rights matters. These findings suggest that savings banks’ CSR reports cater to their principal stakeholders’ demand for CSR information.","lang":"eng"}]},{"language":[{"iso":"eng"}],"keyword":["corporate income taxes","banks","stakeholder approach","decision-making process"],"department":[{"_id":"186"},{"_id":"189"}],"user_id":"48187","_id":"15367","status":"public","abstract":[{"text":"n this paper, I review the empirical literature in the intersection of banks and corporate income taxation that emerged over the last two decades. To structure the included studies, I use a stakeholder approach and outline how corporate income taxation plays into the relation of banks and their four main stakeholders: bank regulators, customers, investors and tax authorities. My contribution to the literature is threefold: First, I contribute by providing, to the best of my knowledge, a first comprehensive review on this topic. Second, I point to areas for future research. Third, I deduce policy implications from the studies under review. In sum, the studies show that taxes distort banks’ pricing decisions, the relative attractiveness of debt and equity financing, the decision to report on or off the balance sheet and banks’ investment allocations. Empirical insights on how tax rules affect banks’ decision-making are helpful for policymakers to tailor suitable and sustainable tax legislation directed at banks. ","lang":"eng"}],"type":"working_paper","title":"Banks and Corporate Income Taxation: A Review","author":[{"last_name":"Gawehn","id":"52547","full_name":"Gawehn, Vanessa","first_name":"Vanessa"}],"date_created":"2019-12-18T06:56:24Z","date_updated":"2022-01-06T06:52:21Z","publisher":"SSRN","page":"34","citation":{"ama":"Gawehn V. <i>Banks and Corporate Income Taxation: A Review</i>. SSRN; 2019.","chicago":"Gawehn, Vanessa. <i>Banks and Corporate Income Taxation: A Review</i>. SSRN, 2019.","ieee":"V. Gawehn, <i>Banks and Corporate Income Taxation: A Review</i>. SSRN, 2019.","short":"V. Gawehn, Banks and Corporate Income Taxation: A Review, SSRN, 2019.","bibtex":"@book{Gawehn_2019, title={Banks and Corporate Income Taxation: A Review}, publisher={SSRN}, author={Gawehn, Vanessa}, year={2019} }","mla":"Gawehn, Vanessa. <i>Banks and Corporate Income Taxation: A Review</i>. SSRN, 2019.","apa":"Gawehn, V. (2019). <i>Banks and Corporate Income Taxation: A Review</i>. SSRN."},"year":"2019","publication_status":"published"},{"language":[{"iso":"eng"}],"keyword":["Foreign bank claims","Gravity measures","OECD banking markets’ characteristics","Lending banks’ characteristics"],"publication":"Journal of International Financial Markets, Institutions & Money","abstract":[{"lang":"eng","text":"Employing data on foreign bank claims from 13 OECD countries on 51 emerging markets between 1993 and 2007, this study investigates specific characteristics of OECD banking markets and lending banks as new important determinants of cross-border lending. We initially provide empirical evidence that in addition to well-accepted “gravity measures”, characteristics of OECD banking markets as well as lending banks’ attributes may describe further important determinants of cross-border bank lending with regard to our sample. Building subsamples of more-developed emerging markets vs. frontier markets, addressing (non) common lender relationships and analyzing cross border lending flows during different time periods, our analysis additionally reveals that both the determinants’ explanatory power and their direction of impact notably vary with respective subsamples."}],"date_created":"2018-09-14T12:32:57Z","title":"Cross-border bank lending - Empirical evidence on further determinants from OECD banking markets","year":"2012","department":[{"_id":"186"},{"_id":"188"}],"user_id":"21810","_id":"4401","extern":"1","type":"journal_article","status":"public","volume":23,"author":[{"full_name":"Müller, Oliver","last_name":"Müller","first_name":"Oliver"},{"id":"36049","full_name":"Uhde, André","orcid":"https://orcid.org/0000-0002-8058-8857","last_name":"Uhde","first_name":"André"}],"date_updated":"2023-01-10T09:34:19Z","doi":"DOI: 10.1016/j.intfin.2012.09.004 ","publication_status":"published","page":"136-162","intvolume":"        23","jel":["F","G"],"citation":{"apa":"Müller, O., &#38; Uhde, A. (2012). Cross-border bank lending - Empirical evidence on further determinants from OECD banking markets. <i>Journal of International Financial Markets, Institutions &#38; Money</i>, <i>23</i>, 136–162. <a href=\"https://doi.org/DOI: 10.1016/j.intfin.2012.09.004 \">https://doi.org/DOI: 10.1016/j.intfin.2012.09.004 </a>","bibtex":"@article{Müller_Uhde_2012, title={Cross-border bank lending - Empirical evidence on further determinants from OECD banking markets}, volume={23}, DOI={<a href=\"https://doi.org/DOI: 10.1016/j.intfin.2012.09.004 \">DOI: 10.1016/j.intfin.2012.09.004 </a>}, journal={Journal of International Financial Markets, Institutions &#38; Money}, author={Müller, Oliver and Uhde, André}, year={2012}, pages={136–162} }","mla":"Müller, Oliver, and André Uhde. “Cross-Border Bank Lending - Empirical Evidence on Further Determinants from OECD Banking Markets.” <i>Journal of International Financial Markets, Institutions &#38; Money</i>, vol. 23, 2012, pp. 136–62, doi:<a href=\"https://doi.org/DOI: 10.1016/j.intfin.2012.09.004 \">DOI: 10.1016/j.intfin.2012.09.004 </a>.","short":"O. Müller, A. Uhde, Journal of International Financial Markets, Institutions &#38; Money 23 (2012) 136–162.","ieee":"O. Müller and A. Uhde, “Cross-border bank lending - Empirical evidence on further determinants from OECD banking markets,” <i>Journal of International Financial Markets, Institutions &#38; Money</i>, vol. 23, pp. 136–162, 2012, doi: <a href=\"https://doi.org/DOI: 10.1016/j.intfin.2012.09.004 \">DOI: 10.1016/j.intfin.2012.09.004 </a>.","chicago":"Müller, Oliver, and André Uhde. “Cross-Border Bank Lending - Empirical Evidence on Further Determinants from OECD Banking Markets.” <i>Journal of International Financial Markets, Institutions &#38; Money</i> 23 (2012): 136–62. <a href=\"https://doi.org/DOI: 10.1016/j.intfin.2012.09.004 \">https://doi.org/DOI: 10.1016/j.intfin.2012.09.004 </a>.","ama":"Müller O, Uhde A. Cross-border bank lending - Empirical evidence on further determinants from OECD banking markets. <i>Journal of International Financial Markets, Institutions &#38; Money</i>. 2012;23:136-162. doi:<a href=\"https://doi.org/DOI: 10.1016/j.intfin.2012.09.004 \">DOI: 10.1016/j.intfin.2012.09.004 </a>"}},{"language":[{"iso":"eng"}],"keyword":["a posteriori probability","AURORA2 database","Bayesian inference","Bayes methods","channel bank filters","extended Kalman filter banks","hidden noise state variable","Kalman filters","noise dynamics","speech enhancement","speech feature enhancement","speech feature trajectory","switching linear dynamical model approach"],"user_id":"44006","department":[{"_id":"54"}],"_id":"11939","status":"public","abstract":[{"text":"In this paper a switching linear dynamical model (SLDM) approach for speech feature enhancement is improved by employing more accurate models for the dynamics of speech and noise. The model of the clean speech feature trajectory is improved by augmenting the state vector to capture information derived from the delta features. Further a hidden noise state variable is introduced to obtain a more elaborated model for the noise dynamics. Approximate Bayesian inference in the SLDM is carried out by a bank of extended Kalman filters, whose outputs are combined according to the a posteriori probability of the individual state models. Experimental results on the AURORA2 database show improved recognition accuracy.","lang":"eng"}],"type":"conference","publication":"IEEE International Conference on Acoustics, Speech and Signal Processing (ICASSP 2008)","main_file_link":[{"open_access":"1","url":"https://groups.uni-paderborn.de/nt/pubs/2008/WiHa08-1.pdf"}],"doi":"10.1109/ICASSP.2008.4518633","title":"Modeling the dynamics of speech and noise for speech feature enhancement in ASR","date_created":"2019-07-12T05:31:11Z","author":[{"full_name":"Windmann, Stefan","last_name":"Windmann","first_name":"Stefan"},{"last_name":"Haeb-Umbach","full_name":"Haeb-Umbach, Reinhold","id":"242","first_name":"Reinhold"}],"oa":"1","date_updated":"2022-01-06T06:51:12Z","citation":{"ama":"Windmann S, Haeb-Umbach R. Modeling the dynamics of speech and noise for speech feature enhancement in ASR. In: <i>IEEE International Conference on Acoustics, Speech and Signal Processing (ICASSP 2008)</i>. ; 2008:4409-4412. doi:<a href=\"https://doi.org/10.1109/ICASSP.2008.4518633\">10.1109/ICASSP.2008.4518633</a>","ieee":"S. Windmann and R. Haeb-Umbach, “Modeling the dynamics of speech and noise for speech feature enhancement in ASR,” in <i>IEEE International Conference on Acoustics, Speech and Signal Processing (ICASSP 2008)</i>, 2008, pp. 4409–4412.","chicago":"Windmann, Stefan, and Reinhold Haeb-Umbach. “Modeling the Dynamics of Speech and Noise for Speech Feature Enhancement in ASR.” In <i>IEEE International Conference on Acoustics, Speech and Signal Processing (ICASSP 2008)</i>, 4409–12, 2008. <a href=\"https://doi.org/10.1109/ICASSP.2008.4518633\">https://doi.org/10.1109/ICASSP.2008.4518633</a>.","apa":"Windmann, S., &#38; Haeb-Umbach, R. (2008). Modeling the dynamics of speech and noise for speech feature enhancement in ASR. In <i>IEEE International Conference on Acoustics, Speech and Signal Processing (ICASSP 2008)</i> (pp. 4409–4412). <a href=\"https://doi.org/10.1109/ICASSP.2008.4518633\">https://doi.org/10.1109/ICASSP.2008.4518633</a>","bibtex":"@inproceedings{Windmann_Haeb-Umbach_2008, title={Modeling the dynamics of speech and noise for speech feature enhancement in ASR}, DOI={<a href=\"https://doi.org/10.1109/ICASSP.2008.4518633\">10.1109/ICASSP.2008.4518633</a>}, booktitle={IEEE International Conference on Acoustics, Speech and Signal Processing (ICASSP 2008)}, author={Windmann, Stefan and Haeb-Umbach, Reinhold}, year={2008}, pages={4409–4412} }","short":"S. Windmann, R. Haeb-Umbach, in: IEEE International Conference on Acoustics, Speech and Signal Processing (ICASSP 2008), 2008, pp. 4409–4412.","mla":"Windmann, Stefan, and Reinhold Haeb-Umbach. “Modeling the Dynamics of Speech and Noise for Speech Feature Enhancement in ASR.” <i>IEEE International Conference on Acoustics, Speech and Signal Processing (ICASSP 2008)</i>, 2008, pp. 4409–12, doi:<a href=\"https://doi.org/10.1109/ICASSP.2008.4518633\">10.1109/ICASSP.2008.4518633</a>."},"page":"4409-4412","year":"2008"}]