---
_id: '37088'
abstract:
- lang: eng
  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.
author:
- first_name: Maryna
  full_name: Gulenko, Maryna
  id: '64226'
  last_name: Gulenko
- first_name: Saskia
  full_name: Kohlhase, Saskia
  last_name: Kohlhase
- first_name: Urska
  full_name: Kosi, Urska
  id: '54068'
  last_name: Kosi
citation:
  ama: 'Gulenko M, Kohlhase S, Kosi U. <i>CSR Reporting under the Non-Financial Reporting
    Directive: Evidence from Non-Publicly Listed Firms</i>.; 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>.'
  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} }'
  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.'
  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.'
  mla: 'Gulenko, Maryna, et al. <i>CSR Reporting under the Non-Financial Reporting
    Directive: Evidence from Non-Publicly Listed Firms</i>. 2022.'
  short: 'M. Gulenko, S. Kohlhase, U. Kosi, CSR Reporting under the Non-Financial
    Reporting Directive: Evidence from Non-Publicly Listed Firms, 2022.'
date_created: 2023-01-17T12:40:09Z
date_updated: 2023-01-18T13:59:33Z
department:
- _id: '635'
- _id: '186'
- _id: '551'
keyword:
- Corporate social responsibility
- Mandatory reporting
- Non-publicly listed banks
- Double materiality
- Stakeholder groups
- Political influence
language:
- iso: eng
main_file_link:
- url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4040946
status: public
title: 'CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-publicly
  Listed Firms'
type: working_paper
user_id: '88603'
year: '2022'
...
---
_id: '15367'
abstract:
- lang: eng
  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. '
author:
- first_name: Vanessa
  full_name: Gawehn, Vanessa
  id: '52547'
  last_name: Gawehn
citation:
  ama: 'Gawehn V. <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.'
  bibtex: '@book{Gawehn_2019, title={Banks and Corporate Income Taxation: A Review},
    publisher={SSRN}, author={Gawehn, Vanessa}, year={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.'
  mla: 'Gawehn, Vanessa. <i>Banks and Corporate Income Taxation: A Review</i>. SSRN,
    2019.'
  short: 'V. Gawehn, Banks and Corporate Income Taxation: A Review, SSRN, 2019.'
date_created: 2019-12-18T06:56:24Z
date_updated: 2022-01-06T06:52:21Z
department:
- _id: '186'
- _id: '189'
keyword:
- corporate income taxes
- banks
- stakeholder approach
- decision-making process
language:
- iso: eng
page: '34'
publication_status: published
publisher: SSRN
status: public
title: 'Banks and Corporate Income Taxation: A Review'
type: working_paper
user_id: '48187'
year: '2019'
...
---
_id: '4401'
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.
author:
- first_name: Oliver
  full_name: Müller, Oliver
  last_name: Müller
- first_name: André
  full_name: Uhde, André
  id: '36049'
  last_name: Uhde
  orcid: https://orcid.org/0000-0002-8058-8857
citation:
  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>'
  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}
    }'
  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>.'
  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>.'
  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.
date_created: 2018-09-14T12:32:57Z
date_updated: 2023-01-10T09:34:19Z
department:
- _id: '186'
- _id: '188'
doi: 'DOI: 10.1016/j.intfin.2012.09.004 '
extern: '1'
intvolume: '        23'
jel:
- F
- G
keyword:
- Foreign bank claims
- Gravity measures
- OECD banking markets’ characteristics
- Lending banks’ characteristics
language:
- iso: eng
page: 136-162
publication: Journal of International Financial Markets, Institutions & Money
publication_status: published
status: public
title: Cross-border bank lending - Empirical evidence on further determinants from
  OECD banking markets
type: journal_article
user_id: '21810'
volume: 23
year: '2012'
...
---
_id: '11939'
abstract:
- lang: eng
  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.
author:
- first_name: Stefan
  full_name: Windmann, Stefan
  last_name: Windmann
- first_name: Reinhold
  full_name: Haeb-Umbach, Reinhold
  id: '242'
  last_name: Haeb-Umbach
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>'
  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} }'
  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>.
  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.
  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>.
  short: 'S. Windmann, R. Haeb-Umbach, in: IEEE International Conference on Acoustics,
    Speech and Signal Processing (ICASSP 2008), 2008, pp. 4409–4412.'
date_created: 2019-07-12T05:31:11Z
date_updated: 2022-01-06T06:51:12Z
department:
- _id: '54'
doi: 10.1109/ICASSP.2008.4518633
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
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://groups.uni-paderborn.de/nt/pubs/2008/WiHa08-1.pdf
oa: '1'
page: 4409-4412
publication: IEEE International Conference on Acoustics, Speech and Signal Processing
  (ICASSP 2008)
status: public
title: Modeling the dynamics of speech and noise for speech feature enhancement in
  ASR
type: conference
user_id: '44006'
year: '2008'
...