---
_id: '57926'
abstract:
- lang: eng
  text: '<jats:p> We examine how information processing costs affect the extent to
    which depositors’ use the details in banks’ income statements. Depositors have
    a unique cost-benefit structure because they are nonprofessional users of financial
    information and have high information processing costs. At the same time, they
    benefit from acting quickly because failing banks make payments on a first-come,
    first-serve basis. This makes it likely that they will react to a prominent summary
    measure like the reported net income without adjusting for any risk-irrelevant
    information included in the line items. In our empirical analysis, we investigate
    depositors’ behavior as driven by the mechanical revaluations of deferred tax
    assets due to the 2017 Tax Cuts and Jobs Act. Using a difference-in-difference
    design, we find deposit withdrawals because of this risk-irrelevant information.
    In cross-sectional tests, we show that the withdrawals are stronger if the information
    acquisition costs are low, and the information integration costs are high. Overall,
    our results show that information processing costs are important for understanding
    depositors’ reactions to accounting information and can lead to deposit flows
    that cannot be explained by new risk-relevant information. </jats:p><jats:p> This
    paper was accepted by Brian Bushee, accounting. </jats:p><jats:p> Funding: We
    kindly acknowledge funding by the Werner Diez Foundation [Grant 2024.1] to make
    this work available under a Creative Commons license. </jats:p><jats:p> Supplemental
    Material: The online appendix and data files are available at https://doi.org/10.1287/mnsc.2022.03176
    . </jats:p>'
author:
- first_name: Ulf
  full_name: Mohrmann, Ulf
  last_name: Mohrmann
- first_name: Jan
  full_name: Riepe, Jan
  id: '86351'
  last_name: Riepe
citation:
  ama: 'Mohrmann U, Riepe J. Deferred Tax Asset Revaluations, Costly Information Processing,
    and Bank Deposits: Evidence from the Tax Cuts and Jobs Act. <i>Management Science</i>.
    Published online 2024. doi:<a href="https://doi.org/10.1287/mnsc.2022.03176">10.1287/mnsc.2022.03176</a>'
  apa: 'Mohrmann, U., &#38; Riepe, J. (2024). Deferred Tax Asset Revaluations, Costly
    Information Processing, and Bank Deposits: Evidence from the Tax Cuts and Jobs
    Act. <i>Management Science</i>. <a href="https://doi.org/10.1287/mnsc.2022.03176">https://doi.org/10.1287/mnsc.2022.03176</a>'
  bibtex: '@article{Mohrmann_Riepe_2024, title={Deferred Tax Asset Revaluations, Costly
    Information Processing, and Bank Deposits: Evidence from the Tax Cuts and Jobs
    Act}, DOI={<a href="https://doi.org/10.1287/mnsc.2022.03176">10.1287/mnsc.2022.03176</a>},
    journal={Management Science}, publisher={Institute for Operations Research and
    the Management Sciences (INFORMS)}, author={Mohrmann, Ulf and Riepe, Jan}, year={2024}
    }'
  chicago: 'Mohrmann, Ulf, and Jan Riepe. “Deferred Tax Asset Revaluations, Costly
    Information Processing, and Bank Deposits: Evidence from the Tax Cuts and Jobs
    Act.” <i>Management Science</i>, 2024. <a href="https://doi.org/10.1287/mnsc.2022.03176">https://doi.org/10.1287/mnsc.2022.03176</a>.'
  ieee: 'U. Mohrmann and J. Riepe, “Deferred Tax Asset Revaluations, Costly Information
    Processing, and Bank Deposits: Evidence from the Tax Cuts and Jobs Act,” <i>Management
    Science</i>, 2024, doi: <a href="https://doi.org/10.1287/mnsc.2022.03176">10.1287/mnsc.2022.03176</a>.'
  mla: 'Mohrmann, Ulf, and Jan Riepe. “Deferred Tax Asset Revaluations, Costly Information
    Processing, and Bank Deposits: Evidence from the Tax Cuts and Jobs Act.” <i>Management
    Science</i>, Institute for Operations Research and the Management Sciences (INFORMS),
    2024, doi:<a href="https://doi.org/10.1287/mnsc.2022.03176">10.1287/mnsc.2022.03176</a>.'
  short: U. Mohrmann, J. Riepe, Management Science (2024).
date_created: 2025-01-06T08:10:27Z
date_updated: 2025-01-06T08:19:51Z
doi: 10.1287/mnsc.2022.03176
language:
- iso: eng
publication: Management Science
publication_identifier:
  issn:
  - 0025-1909
  - 1526-5501
publication_status: published
publisher: Institute for Operations Research and the Management Sciences (INFORMS)
status: public
title: 'Deferred Tax Asset Revaluations, Costly Information Processing, and Bank Deposits:
  Evidence from the Tax Cuts and Jobs Act'
type: journal_article
user_id: '91345'
year: '2024'
...
---
_id: '57929'
author:
- first_name: Jannis
  full_name: Bischof, Jannis
  last_name: Bischof
- first_name: Daniel
  full_name: Foos, Daniel
  last_name: Foos
- first_name: Jan
  full_name: Riepe, Jan
  id: '86351'
  last_name: Riepe
citation:
  ama: Bischof J, Foos D, Riepe J. Does Greater Transparency Discipline the Loan Loss
    Provisioning of Privately Held Banks? <i>European Accounting Review</i>. Published
    online 2023:1-31. doi:<a href="https://doi.org/10.1080/09638180.2023.2277327">10.1080/09638180.2023.2277327</a>
  apa: Bischof, J., Foos, D., &#38; Riepe, J. (2023). Does Greater Transparency Discipline
    the Loan Loss Provisioning of Privately Held Banks? <i>European Accounting Review</i>,
    1–31. <a href="https://doi.org/10.1080/09638180.2023.2277327">https://doi.org/10.1080/09638180.2023.2277327</a>
  bibtex: '@article{Bischof_Foos_Riepe_2023, title={Does Greater Transparency Discipline
    the Loan Loss Provisioning of Privately Held Banks?}, DOI={<a href="https://doi.org/10.1080/09638180.2023.2277327">10.1080/09638180.2023.2277327</a>},
    journal={European Accounting Review}, publisher={Informa UK Limited}, author={Bischof,
    Jannis and Foos, Daniel and Riepe, Jan}, year={2023}, pages={1–31} }'
  chicago: Bischof, Jannis, Daniel Foos, and Jan Riepe. “Does Greater Transparency
    Discipline the Loan Loss Provisioning of Privately Held Banks?” <i>European Accounting
    Review</i>, 2023, 1–31. <a href="https://doi.org/10.1080/09638180.2023.2277327">https://doi.org/10.1080/09638180.2023.2277327</a>.
  ieee: 'J. Bischof, D. Foos, and J. Riepe, “Does Greater Transparency Discipline
    the Loan Loss Provisioning of Privately Held Banks?,” <i>European Accounting Review</i>,
    pp. 1–31, 2023, doi: <a href="https://doi.org/10.1080/09638180.2023.2277327">10.1080/09638180.2023.2277327</a>.'
  mla: Bischof, Jannis, et al. “Does Greater Transparency Discipline the Loan Loss
    Provisioning of Privately Held Banks?” <i>European Accounting Review</i>, Informa
    UK Limited, 2023, pp. 1–31, doi:<a href="https://doi.org/10.1080/09638180.2023.2277327">10.1080/09638180.2023.2277327</a>.
  short: J. Bischof, D. Foos, J. Riepe, European Accounting Review (2023) 1–31.
date_created: 2025-01-06T08:21:48Z
date_updated: 2025-01-06T08:22:15Z
doi: 10.1080/09638180.2023.2277327
language:
- iso: eng
page: 1-31
publication: European Accounting Review
publication_identifier:
  issn:
  - 0963-8180
  - 1468-4497
publication_status: published
publisher: Informa UK Limited
status: public
title: Does Greater Transparency Discipline the Loan Loss Provisioning of Privately
  Held Banks?
type: journal_article
user_id: '91345'
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: '57932'
article_number: '106191'
author:
- first_name: Theresa
  full_name: Veer, Theresa
  last_name: Veer
- first_name: Philip
  full_name: Yang, Philip
  id: '100432'
  last_name: Yang
- first_name: Jan
  full_name: Riepe, Jan
  id: '86351'
  last_name: Riepe
citation:
  ama: 'Veer T, Yang P, Riepe J. Ventures’ conscious knowledge transfer to close partners,
    and beyond: A framework of performance, complementarity, knowledge disclosure,
    and knowledge broadcasting. <i>Journal of Business Venturing</i>. 2022;37(3).
    doi:<a href="https://doi.org/10.1016/j.jbusvent.2022.106191">10.1016/j.jbusvent.2022.106191</a>'
  apa: 'Veer, T., Yang, P., &#38; Riepe, J. (2022). Ventures’ conscious knowledge
    transfer to close partners, and beyond: A framework of performance, complementarity,
    knowledge disclosure, and knowledge broadcasting. <i>Journal of Business Venturing</i>,
    <i>37</i>(3), Article 106191. <a href="https://doi.org/10.1016/j.jbusvent.2022.106191">https://doi.org/10.1016/j.jbusvent.2022.106191</a>'
  bibtex: '@article{Veer_Yang_Riepe_2022, title={Ventures’ conscious knowledge transfer
    to close partners, and beyond: A framework of performance, complementarity, knowledge
    disclosure, and knowledge broadcasting}, volume={37}, DOI={<a href="https://doi.org/10.1016/j.jbusvent.2022.106191">10.1016/j.jbusvent.2022.106191</a>},
    number={3106191}, journal={Journal of Business Venturing}, publisher={Elsevier
    BV}, author={Veer, Theresa and Yang, Philip and Riepe, Jan}, year={2022} }'
  chicago: 'Veer, Theresa, Philip Yang, and Jan Riepe. “Ventures’ Conscious Knowledge
    Transfer to Close Partners, and beyond: A Framework of Performance, Complementarity,
    Knowledge Disclosure, and Knowledge Broadcasting.” <i>Journal of Business Venturing</i>
    37, no. 3 (2022). <a href="https://doi.org/10.1016/j.jbusvent.2022.106191">https://doi.org/10.1016/j.jbusvent.2022.106191</a>.'
  ieee: 'T. Veer, P. Yang, and J. Riepe, “Ventures’ conscious knowledge transfer to
    close partners, and beyond: A framework of performance, complementarity, knowledge
    disclosure, and knowledge broadcasting,” <i>Journal of Business Venturing</i>,
    vol. 37, no. 3, Art. no. 106191, 2022, doi: <a href="https://doi.org/10.1016/j.jbusvent.2022.106191">10.1016/j.jbusvent.2022.106191</a>.'
  mla: 'Veer, Theresa, et al. “Ventures’ Conscious Knowledge Transfer to Close Partners,
    and beyond: A Framework of Performance, Complementarity, Knowledge Disclosure,
    and Knowledge Broadcasting.” <i>Journal of Business Venturing</i>, vol. 37, no.
    3, 106191, Elsevier BV, 2022, doi:<a href="https://doi.org/10.1016/j.jbusvent.2022.106191">10.1016/j.jbusvent.2022.106191</a>.'
  short: T. Veer, P. Yang, J. Riepe, Journal of Business Venturing 37 (2022).
date_created: 2025-01-06T08:24:47Z
date_updated: 2025-01-06T08:25:04Z
doi: 10.1016/j.jbusvent.2022.106191
intvolume: '        37'
issue: '3'
language:
- iso: eng
publication: Journal of Business Venturing
publication_identifier:
  issn:
  - 0883-9026
publication_status: published
publisher: Elsevier BV
status: public
title: 'Ventures'' conscious knowledge transfer to close partners, and beyond: A framework
  of performance, complementarity, knowledge disclosure, and knowledge broadcasting'
type: journal_article
user_id: '91345'
volume: 37
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: '57933'
author:
- first_name: Jan
  full_name: Riepe, Jan
  id: '86351'
  last_name: Riepe
- first_name: Michelle
  full_name: Rudeloff, Michelle
  last_name: Rudeloff
- first_name: Theresa
  full_name: Veer, Theresa
  last_name: Veer
citation:
  ama: Riepe J, Rudeloff M, Veer T. Financial literacy and entrepreneurial risk aversion.
    <i>Journal of Small Business Management</i>. 2020;60(2):289-308. doi:<a href="https://doi.org/10.1080/00472778.2019.1709380">10.1080/00472778.2019.1709380</a>
  apa: Riepe, J., Rudeloff, M., &#38; Veer, T. (2020). Financial literacy and entrepreneurial
    risk aversion. <i>Journal of Small Business Management</i>, <i>60</i>(2), 289–308.
    <a href="https://doi.org/10.1080/00472778.2019.1709380">https://doi.org/10.1080/00472778.2019.1709380</a>
  bibtex: '@article{Riepe_Rudeloff_Veer_2020, title={Financial literacy and entrepreneurial
    risk aversion}, volume={60}, DOI={<a href="https://doi.org/10.1080/00472778.2019.1709380">10.1080/00472778.2019.1709380</a>},
    number={2}, journal={Journal of Small Business Management}, publisher={Informa
    UK Limited}, author={Riepe, Jan and Rudeloff, Michelle and Veer, Theresa}, year={2020},
    pages={289–308} }'
  chicago: 'Riepe, Jan, Michelle Rudeloff, and Theresa Veer. “Financial Literacy and
    Entrepreneurial Risk Aversion.” <i>Journal of Small Business Management</i> 60,
    no. 2 (2020): 289–308. <a href="https://doi.org/10.1080/00472778.2019.1709380">https://doi.org/10.1080/00472778.2019.1709380</a>.'
  ieee: 'J. Riepe, M. Rudeloff, and T. Veer, “Financial literacy and entrepreneurial
    risk aversion,” <i>Journal of Small Business Management</i>, vol. 60, no. 2, pp.
    289–308, 2020, doi: <a href="https://doi.org/10.1080/00472778.2019.1709380">10.1080/00472778.2019.1709380</a>.'
  mla: Riepe, Jan, et al. “Financial Literacy and Entrepreneurial Risk Aversion.”
    <i>Journal of Small Business Management</i>, vol. 60, no. 2, Informa UK Limited,
    2020, pp. 289–308, doi:<a href="https://doi.org/10.1080/00472778.2019.1709380">10.1080/00472778.2019.1709380</a>.
  short: J. Riepe, M. Rudeloff, T. Veer, Journal of Small Business Management 60 (2020)
    289–308.
date_created: 2025-01-06T08:25:55Z
date_updated: 2025-01-06T08:26:04Z
doi: 10.1080/00472778.2019.1709380
intvolume: '        60'
issue: '2'
language:
- iso: eng
page: 289-308
publication: Journal of Small Business Management
publication_identifier:
  issn:
  - 0047-2778
  - 1540-627X
publication_status: published
publisher: Informa UK Limited
status: public
title: Financial literacy and entrepreneurial risk aversion
type: journal_article
user_id: '91345'
volume: 60
year: '2020'
...
---
_id: '57939'
citation:
  ama: Binder J-H, Glos A, Riepe J, eds. <i>Handbuch Bankenaufsichtsrecht</i>. RWS
    Verlag; 2020. doi:<a href="https://doi.org/10.15375/9783814558400">10.15375/9783814558400</a>
  apa: Binder, J.-H., Glos, A., &#38; Riepe, J. (Eds.). (2020). <i>Handbuch Bankenaufsichtsrecht</i>.
    RWS Verlag. <a href="https://doi.org/10.15375/9783814558400">https://doi.org/10.15375/9783814558400</a>
  bibtex: '@book{Binder_Glos_Riepe_2020, title={Handbuch Bankenaufsichtsrecht}, DOI={<a
    href="https://doi.org/10.15375/9783814558400">10.15375/9783814558400</a>}, publisher={RWS
    Verlag}, year={2020} }'
  chicago: Binder, Jens-Hinrich, Alexander Glos, and Jan Riepe, eds. <i>Handbuch Bankenaufsichtsrecht</i>.
    RWS Verlag, 2020. <a href="https://doi.org/10.15375/9783814558400">https://doi.org/10.15375/9783814558400</a>.
  ieee: J.-H. Binder, A. Glos, and J. Riepe, Eds., <i>Handbuch Bankenaufsichtsrecht</i>.
    RWS Verlag, 2020.
  mla: Binder, Jens-Hinrich, et al., editors. <i>Handbuch Bankenaufsichtsrecht</i>.
    RWS Verlag, 2020, doi:<a href="https://doi.org/10.15375/9783814558400">10.15375/9783814558400</a>.
  short: J.-H. Binder, A. Glos, J. Riepe, eds., Handbuch Bankenaufsichtsrecht, RWS
    Verlag, 2020.
date_created: 2025-01-06T08:30:58Z
date_updated: 2025-01-06T08:31:06Z
doi: 10.15375/9783814558400
editor:
- first_name: Jens-Hinrich
  full_name: Binder, Jens-Hinrich
  last_name: Binder
- first_name: Alexander
  full_name: Glos, Alexander
  last_name: Glos
- first_name: Jan
  full_name: Riepe, Jan
  id: '86351'
  last_name: Riepe
language:
- iso: eng
publication_identifier:
  isbn:
  - '9783814558400'
publication_status: published
publisher: RWS Verlag
status: public
title: Handbuch Bankenaufsichtsrecht
type: book_editor
user_id: '91345'
year: '2020'
...
---
_id: '57937'
article_number: '101297'
author:
- first_name: Philip
  full_name: Yang, Philip
  id: '100432'
  last_name: Yang
- first_name: Jan
  full_name: Riepe, Jan
  id: '86351'
  last_name: Riepe
- first_name: Katharina
  full_name: Moser, Katharina
  last_name: Moser
- first_name: Kerstin
  full_name: Pull, Kerstin
  last_name: Pull
- first_name: Siri
  full_name: Terjesen, Siri
  last_name: Terjesen
citation:
  ama: 'Yang P, Riepe J, Moser K, Pull K, Terjesen S. Women directors, firm performance,
    and firm risk: A causal perspective. <i>The Leadership Quarterly</i>. 2019;30(5).
    doi:<a href="https://doi.org/10.1016/j.leaqua.2019.05.004">10.1016/j.leaqua.2019.05.004</a>'
  apa: 'Yang, P., Riepe, J., Moser, K., Pull, K., &#38; Terjesen, S. (2019). Women
    directors, firm performance, and firm risk: A causal perspective. <i>The Leadership
    Quarterly</i>, <i>30</i>(5), Article 101297. <a href="https://doi.org/10.1016/j.leaqua.2019.05.004">https://doi.org/10.1016/j.leaqua.2019.05.004</a>'
  bibtex: '@article{Yang_Riepe_Moser_Pull_Terjesen_2019, title={Women directors, firm
    performance, and firm risk: A causal perspective}, volume={30}, DOI={<a href="https://doi.org/10.1016/j.leaqua.2019.05.004">10.1016/j.leaqua.2019.05.004</a>},
    number={5101297}, journal={The Leadership Quarterly}, publisher={Elsevier BV},
    author={Yang, Philip and Riepe, Jan and Moser, Katharina and Pull, Kerstin and
    Terjesen, Siri}, year={2019} }'
  chicago: 'Yang, Philip, Jan Riepe, Katharina Moser, Kerstin Pull, and Siri Terjesen.
    “Women Directors, Firm Performance, and Firm Risk: A Causal Perspective.” <i>The
    Leadership Quarterly</i> 30, no. 5 (2019). <a href="https://doi.org/10.1016/j.leaqua.2019.05.004">https://doi.org/10.1016/j.leaqua.2019.05.004</a>.'
  ieee: 'P. Yang, J. Riepe, K. Moser, K. Pull, and S. Terjesen, “Women directors,
    firm performance, and firm risk: A causal perspective,” <i>The Leadership Quarterly</i>,
    vol. 30, no. 5, Art. no. 101297, 2019, doi: <a href="https://doi.org/10.1016/j.leaqua.2019.05.004">10.1016/j.leaqua.2019.05.004</a>.'
  mla: 'Yang, Philip, et al. “Women Directors, Firm Performance, and Firm Risk: A
    Causal Perspective.” <i>The Leadership Quarterly</i>, vol. 30, no. 5, 101297,
    Elsevier BV, 2019, doi:<a href="https://doi.org/10.1016/j.leaqua.2019.05.004">10.1016/j.leaqua.2019.05.004</a>.'
  short: P. Yang, J. Riepe, K. Moser, K. Pull, S. Terjesen, The Leadership Quarterly
    30 (2019).
date_created: 2025-01-06T08:29:04Z
date_updated: 2025-01-06T08:29:15Z
doi: 10.1016/j.leaqua.2019.05.004
intvolume: '        30'
issue: '5'
language:
- iso: eng
publication: The Leadership Quarterly
publication_identifier:
  issn:
  - 1048-9843
publication_status: published
publisher: Elsevier BV
status: public
title: 'Women directors, firm performance, and firm risk: A causal perspective'
type: journal_article
user_id: '91345'
volume: 30
year: '2019'
...
---
_id: '57936'
article_number: '101321'
author:
- first_name: Jan
  full_name: Riepe, Jan
  id: '86351'
  last_name: Riepe
- first_name: Kristina
  full_name: Uhl, Kristina
  last_name: Uhl
citation:
  ama: 'Riepe J, Uhl K. Startups’ demand for non-financial resources: Descriptive
    evidence from an international corporate venture capitalist. <i>Finance Research
    Letters</i>. 2019;36. doi:<a href="https://doi.org/10.1016/j.frl.2019.101321">10.1016/j.frl.2019.101321</a>'
  apa: 'Riepe, J., &#38; Uhl, K. (2019). Startups’ demand for non-financial resources:
    Descriptive evidence from an international corporate venture capitalist. <i>Finance
    Research Letters</i>, <i>36</i>, Article 101321. <a href="https://doi.org/10.1016/j.frl.2019.101321">https://doi.org/10.1016/j.frl.2019.101321</a>'
  bibtex: '@article{Riepe_Uhl_2019, title={Startups’ demand for non-financial resources:
    Descriptive evidence from an international corporate venture capitalist}, volume={36},
    DOI={<a href="https://doi.org/10.1016/j.frl.2019.101321">10.1016/j.frl.2019.101321</a>},
    number={101321}, journal={Finance Research Letters}, publisher={Elsevier BV},
    author={Riepe, Jan and Uhl, Kristina}, year={2019} }'
  chicago: 'Riepe, Jan, and Kristina Uhl. “Startups’ Demand for Non-Financial Resources:
    Descriptive Evidence from an International Corporate Venture Capitalist.” <i>Finance
    Research Letters</i> 36 (2019). <a href="https://doi.org/10.1016/j.frl.2019.101321">https://doi.org/10.1016/j.frl.2019.101321</a>.'
  ieee: 'J. Riepe and K. Uhl, “Startups’ demand for non-financial resources: Descriptive
    evidence from an international corporate venture capitalist,” <i>Finance Research
    Letters</i>, vol. 36, Art. no. 101321, 2019, doi: <a href="https://doi.org/10.1016/j.frl.2019.101321">10.1016/j.frl.2019.101321</a>.'
  mla: 'Riepe, Jan, and Kristina Uhl. “Startups’ Demand for Non-Financial Resources:
    Descriptive Evidence from an International Corporate Venture Capitalist.” <i>Finance
    Research Letters</i>, vol. 36, 101321, Elsevier BV, 2019, doi:<a href="https://doi.org/10.1016/j.frl.2019.101321">10.1016/j.frl.2019.101321</a>.'
  short: J. Riepe, K. Uhl, Finance Research Letters 36 (2019).
date_created: 2025-01-06T08:28:13Z
date_updated: 2025-01-06T08:28:20Z
doi: 10.1016/j.frl.2019.101321
intvolume: '        36'
language:
- iso: eng
publication: Finance Research Letters
publication_identifier:
  issn:
  - 1544-6123
publication_status: published
publisher: Elsevier BV
status: public
title: 'Startups’ demand for non-financial resources: Descriptive evidence from an
  international corporate venture capitalist'
type: journal_article
user_id: '91345'
volume: 36
year: '2019'
...
---
_id: '57940'
abstract:
- lang: eng
  text: "<jats:title>ABSTRACT</jats:title>\r\n               <jats:p>Accountability
    is a key concern for international standard setters. If transnational actors set
    standards instead of national democratic authorities, then the standard setters
    might suffer from ‘apparent’ deficits in their democratic accountability and oversight.
    Consequently, most international standard setters rely on different processes
    to enhance their accountability and transparency to mitigate concerns about their
    own standards. Ensuring accountability is already a major challenge for a single
    or homogenous set of rules or standards. So how can a supranational body design
    legitimate rules that rest on the standards of another very different supranational
    standard setter? This study examines the accountability and transparency concerns
    from the interaction of supranational standard setters that have different objectives.
    Therefore, I investigate the processes of prudential regulation based on the capital
    adequacy standard of the Basel Committee on Banking Supervision that relies on
    the financial accounting standards set by the International Accounting Standards
    Board. The results show flaws with respect to accountability in the regulatory
    process that involves another standard setter and how the prudential regulator
    reacts to these flaws to ensure a higher degree of accountability in its banking
    regulation.</jats:p>"
author:
- first_name: Jan
  full_name: Riepe, Jan
  id: '86351'
  last_name: Riepe
citation:
  ama: 'Riepe J. Basel and the IASB: Accountability Interdependencies and Consequences
    for Prudential Regulation. <i>Journal of International Economic Law</i>. 2019;22(2):261-283.
    doi:<a href="https://doi.org/10.1093/jiel/jgz012">10.1093/jiel/jgz012</a>'
  apa: 'Riepe, J. (2019). Basel and the IASB: Accountability Interdependencies and
    Consequences for Prudential Regulation. <i>Journal of International Economic Law</i>,
    <i>22</i>(2), 261–283. <a href="https://doi.org/10.1093/jiel/jgz012">https://doi.org/10.1093/jiel/jgz012</a>'
  bibtex: '@article{Riepe_2019, title={Basel and the IASB: Accountability Interdependencies
    and Consequences for Prudential Regulation}, volume={22}, DOI={<a href="https://doi.org/10.1093/jiel/jgz012">10.1093/jiel/jgz012</a>},
    number={2}, journal={Journal of International Economic Law}, publisher={Oxford
    University Press (OUP)}, author={Riepe, Jan}, year={2019}, pages={261–283} }'
  chicago: 'Riepe, Jan. “Basel and the IASB: Accountability Interdependencies and
    Consequences for Prudential Regulation.” <i>Journal of International Economic
    Law</i> 22, no. 2 (2019): 261–83. <a href="https://doi.org/10.1093/jiel/jgz012">https://doi.org/10.1093/jiel/jgz012</a>.'
  ieee: 'J. Riepe, “Basel and the IASB: Accountability Interdependencies and Consequences
    for Prudential Regulation,” <i>Journal of International Economic Law</i>, vol.
    22, no. 2, pp. 261–283, 2019, doi: <a href="https://doi.org/10.1093/jiel/jgz012">10.1093/jiel/jgz012</a>.'
  mla: 'Riepe, Jan. “Basel and the IASB: Accountability Interdependencies and Consequences
    for Prudential Regulation.” <i>Journal of International Economic Law</i>, vol.
    22, no. 2, Oxford University Press (OUP), 2019, pp. 261–83, doi:<a href="https://doi.org/10.1093/jiel/jgz012">10.1093/jiel/jgz012</a>.'
  short: J. Riepe, Journal of International Economic Law 22 (2019) 261–283.
date_created: 2025-01-06T08:32:38Z
date_updated: 2025-01-06T08:32:49Z
doi: 10.1093/jiel/jgz012
intvolume: '        22'
issue: '2'
language:
- iso: eng
page: 261-283
publication: Journal of International Economic Law
publication_identifier:
  issn:
  - 1369-3034
  - 1464-3758
publication_status: published
publisher: Oxford University Press (OUP)
status: public
title: 'Basel and the IASB: Accountability Interdependencies and Consequences for
  Prudential Regulation'
type: journal_article
user_id: '91345'
volume: 22
year: '2019'
...
---
_id: '57938'
author:
- first_name: Jens-Hinrich
  full_name: Binder, Jens-Hinrich
  last_name: Binder
- first_name: Alexander
  full_name: Glos, Alexander
  last_name: Glos
- first_name: Jan
  full_name: Riepe, Jan
  id: '86351'
  last_name: Riepe
citation:
  ama: Binder J-H, Glos A, Riepe J. <i>Handbuch Bankenaufsichtsrecht</i>. RWS-Verlag;
    2018. doi:<a href="https://doi.org/10.15375/9783814557816">10.15375/9783814557816</a>
  apa: Binder, J.-H., Glos, A., &#38; Riepe, J. (2018). <i>Handbuch Bankenaufsichtsrecht</i>.
    RWS-Verlag. <a href="https://doi.org/10.15375/9783814557816">https://doi.org/10.15375/9783814557816</a>
  bibtex: '@book{Binder_Glos_Riepe_2018, title={Handbuch Bankenaufsichtsrecht}, DOI={<a
    href="https://doi.org/10.15375/9783814557816">10.15375/9783814557816</a>}, publisher={RWS-Verlag},
    author={Binder, Jens-Hinrich and Glos, Alexander and Riepe, Jan}, year={2018}
    }'
  chicago: Binder, Jens-Hinrich, Alexander Glos, and Jan Riepe. <i>Handbuch Bankenaufsichtsrecht</i>.
    RWS-Verlag, 2018. <a href="https://doi.org/10.15375/9783814557816">https://doi.org/10.15375/9783814557816</a>.
  ieee: J.-H. Binder, A. Glos, and J. Riepe, <i>Handbuch Bankenaufsichtsrecht</i>.
    RWS-Verlag, 2018.
  mla: Binder, Jens-Hinrich, et al. <i>Handbuch Bankenaufsichtsrecht</i>. RWS-Verlag,
    2018, doi:<a href="https://doi.org/10.15375/9783814557816">10.15375/9783814557816</a>.
  short: J.-H. Binder, A. Glos, J. Riepe, Handbuch Bankenaufsichtsrecht, RWS-Verlag,
    2018.
date_created: 2025-01-06T08:30:28Z
date_updated: 2025-01-06T08:30:35Z
doi: 10.15375/9783814557816
language:
- iso: eng
publication_identifier:
  isbn:
  - '9783814554921'
publication_status: published
publisher: RWS-Verlag
status: public
title: Handbuch Bankenaufsichtsrecht
type: book
user_id: '91345'
year: '2018'
...
---
_id: '57941'
author:
- first_name: Ulf
  full_name: Mohrmann, Ulf
  last_name: Mohrmann
- first_name: Jan
  full_name: Riepe, Jan
  id: '86351'
  last_name: Riepe
citation:
  ama: Mohrmann U, Riepe J. The link between the share of banks’ Level 3 assets and
    their default risk and default costs. <i>Review of Quantitative Finance and Accounting</i>.
    2018;52(4):1163-1189. doi:<a href="https://doi.org/10.1007/s11156-018-0740-7">10.1007/s11156-018-0740-7</a>
  apa: Mohrmann, U., &#38; Riepe, J. (2018). The link between the share of banks’
    Level 3 assets and their default risk and default costs. <i>Review of Quantitative
    Finance and Accounting</i>, <i>52</i>(4), 1163–1189. <a href="https://doi.org/10.1007/s11156-018-0740-7">https://doi.org/10.1007/s11156-018-0740-7</a>
  bibtex: '@article{Mohrmann_Riepe_2018, title={The link between the share of banks’
    Level 3 assets and their default risk and default costs}, volume={52}, DOI={<a
    href="https://doi.org/10.1007/s11156-018-0740-7">10.1007/s11156-018-0740-7</a>},
    number={4}, journal={Review of Quantitative Finance and Accounting}, publisher={Springer
    Science and Business Media LLC}, author={Mohrmann, Ulf and Riepe, Jan}, year={2018},
    pages={1163–1189} }'
  chicago: 'Mohrmann, Ulf, and Jan Riepe. “The Link between the Share of Banks’ Level
    3 Assets and Their Default Risk and Default Costs.” <i>Review of Quantitative
    Finance and Accounting</i> 52, no. 4 (2018): 1163–89. <a href="https://doi.org/10.1007/s11156-018-0740-7">https://doi.org/10.1007/s11156-018-0740-7</a>.'
  ieee: 'U. Mohrmann and J. Riepe, “The link between the share of banks’ Level 3 assets
    and their default risk and default costs,” <i>Review of Quantitative Finance and
    Accounting</i>, vol. 52, no. 4, pp. 1163–1189, 2018, doi: <a href="https://doi.org/10.1007/s11156-018-0740-7">10.1007/s11156-018-0740-7</a>.'
  mla: Mohrmann, Ulf, and Jan Riepe. “The Link between the Share of Banks’ Level 3
    Assets and Their Default Risk and Default Costs.” <i>Review of Quantitative Finance
    and Accounting</i>, vol. 52, no. 4, Springer Science and Business Media LLC, 2018,
    pp. 1163–89, doi:<a href="https://doi.org/10.1007/s11156-018-0740-7">10.1007/s11156-018-0740-7</a>.
  short: U. Mohrmann, J. Riepe, Review of Quantitative Finance and Accounting 52 (2018)
    1163–1189.
date_created: 2025-01-06T08:33:31Z
date_updated: 2025-01-06T08:33:38Z
doi: 10.1007/s11156-018-0740-7
intvolume: '        52'
issue: '4'
language:
- iso: eng
page: 1163-1189
publication: Review of Quantitative Finance and Accounting
publication_identifier:
  issn:
  - 0924-865X
  - 1573-7179
publication_status: published
publisher: Springer Science and Business Media LLC
status: public
title: The link between the share of banks’ Level 3 assets and their default risk
  and default costs
type: journal_article
user_id: '91345'
volume: 52
year: '2018'
...
---
_id: '57943'
abstract:
- lang: eng
  text: "<jats:title>Abstract</jats:title>\r\n               <jats:p> We propose the
    application of digit analysis using the Benford law to indicate managerial engagement
    in the capital allocation process. First, we motivate the potential of the Benford
    digit analysis to identify allocation outcomes that are shaped by human engagement
    instead of fixed decision rules. Second, we provide a case study to illustrate
    how the Benford digit analysis can be used to detect allocations affected by managerial
    interventions. We are unaware of any study applying the Benford test to internal
    capital markets, while this approach appears very useful in this context. It is
    commonly used in the auditing, financial accounting, and fraud detection literature.</jats:p>"
author:
- first_name: Florian
  full_name: El Mouaaouy, Florian
  last_name: El Mouaaouy
- first_name: Jan
  full_name: Riepe, Jan
  id: '86351'
  last_name: Riepe
citation:
  ama: 'El Mouaaouy F, Riepe J. Benford and the Internal Capital Market: A Useful
    Indicator of Managerial Engagement. <i>German Economic Review</i>. 2017;19(3):309-329.
    doi:<a href="https://doi.org/10.1111/geer.12129">10.1111/geer.12129</a>'
  apa: 'El Mouaaouy, F., &#38; Riepe, J. (2017). Benford and the Internal Capital
    Market: A Useful Indicator of Managerial Engagement. <i>German Economic Review</i>,
    <i>19</i>(3), 309–329. <a href="https://doi.org/10.1111/geer.12129">https://doi.org/10.1111/geer.12129</a>'
  bibtex: '@article{El Mouaaouy_Riepe_2017, title={Benford and the Internal Capital
    Market: A Useful Indicator of Managerial Engagement}, volume={19}, DOI={<a href="https://doi.org/10.1111/geer.12129">10.1111/geer.12129</a>},
    number={3}, journal={German Economic Review}, publisher={Walter de Gruyter GmbH},
    author={El Mouaaouy, Florian and Riepe, Jan}, year={2017}, pages={309–329} }'
  chicago: 'El Mouaaouy, Florian, and Jan Riepe. “Benford and the Internal Capital
    Market: A Useful Indicator of Managerial Engagement.” <i>German Economic Review</i>
    19, no. 3 (2017): 309–29. <a href="https://doi.org/10.1111/geer.12129">https://doi.org/10.1111/geer.12129</a>.'
  ieee: 'F. El Mouaaouy and J. Riepe, “Benford and the Internal Capital Market: A
    Useful Indicator of Managerial Engagement,” <i>German Economic Review</i>, vol.
    19, no. 3, pp. 309–329, 2017, doi: <a href="https://doi.org/10.1111/geer.12129">10.1111/geer.12129</a>.'
  mla: 'El Mouaaouy, Florian, and Jan Riepe. “Benford and the Internal Capital Market:
    A Useful Indicator of Managerial Engagement.” <i>German Economic Review</i>, vol.
    19, no. 3, Walter de Gruyter GmbH, 2017, pp. 309–29, doi:<a href="https://doi.org/10.1111/geer.12129">10.1111/geer.12129</a>.'
  short: F. El Mouaaouy, J. Riepe, German Economic Review 19 (2017) 309–329.
date_created: 2025-01-06T08:34:18Z
date_updated: 2025-01-06T08:34:25Z
doi: 10.1111/geer.12129
intvolume: '        19'
issue: '3'
language:
- iso: eng
page: 309-329
publication: German Economic Review
publication_identifier:
  issn:
  - 1468-0475
  - 1465-6485
publication_status: published
publisher: Walter de Gruyter GmbH
status: public
title: 'Benford and the Internal Capital Market: A Useful Indicator of Managerial
  Engagement'
type: journal_article
user_id: '91345'
volume: 19
year: '2017'
...
---
_id: '57944'
author:
- first_name: Markus
  full_name: Glaser, Markus
  last_name: Glaser
- first_name: Jan
  full_name: Riepe, Jan
  id: '86351'
  last_name: Riepe
citation:
  ama: 'Glaser M, Riepe J. Internal capital market studies in empirical banking: Biases
    due to usage of assets instead of risk capital? <i>Finance Research Letters</i>.
    2014;11(1):47-53. doi:<a href="https://doi.org/10.1016/j.frl.2013.12.001">10.1016/j.frl.2013.12.001</a>'
  apa: 'Glaser, M., &#38; Riepe, J. (2014). Internal capital market studies in empirical
    banking: Biases due to usage of assets instead of risk capital? <i>Finance Research
    Letters</i>, <i>11</i>(1), 47–53. <a href="https://doi.org/10.1016/j.frl.2013.12.001">https://doi.org/10.1016/j.frl.2013.12.001</a>'
  bibtex: '@article{Glaser_Riepe_2014, title={Internal capital market studies in empirical
    banking: Biases due to usage of assets instead of risk capital?}, volume={11},
    DOI={<a href="https://doi.org/10.1016/j.frl.2013.12.001">10.1016/j.frl.2013.12.001</a>},
    number={1}, journal={Finance Research Letters}, publisher={Elsevier BV}, author={Glaser,
    Markus and Riepe, Jan}, year={2014}, pages={47–53} }'
  chicago: 'Glaser, Markus, and Jan Riepe. “Internal Capital Market Studies in Empirical
    Banking: Biases Due to Usage of Assets Instead of Risk Capital?” <i>Finance Research
    Letters</i> 11, no. 1 (2014): 47–53. <a href="https://doi.org/10.1016/j.frl.2013.12.001">https://doi.org/10.1016/j.frl.2013.12.001</a>.'
  ieee: 'M. Glaser and J. Riepe, “Internal capital market studies in empirical banking:
    Biases due to usage of assets instead of risk capital?,” <i>Finance Research Letters</i>,
    vol. 11, no. 1, pp. 47–53, 2014, doi: <a href="https://doi.org/10.1016/j.frl.2013.12.001">10.1016/j.frl.2013.12.001</a>.'
  mla: 'Glaser, Markus, and Jan Riepe. “Internal Capital Market Studies in Empirical
    Banking: Biases Due to Usage of Assets Instead of Risk Capital?” <i>Finance Research
    Letters</i>, vol. 11, no. 1, Elsevier BV, 2014, pp. 47–53, doi:<a href="https://doi.org/10.1016/j.frl.2013.12.001">10.1016/j.frl.2013.12.001</a>.'
  short: M. Glaser, J. Riepe, Finance Research Letters 11 (2014) 47–53.
date_created: 2025-01-06T08:35:07Z
date_updated: 2025-01-06T08:35:17Z
doi: 10.1016/j.frl.2013.12.001
intvolume: '        11'
issue: '1'
language:
- iso: eng
page: 47-53
publication: Finance Research Letters
publication_identifier:
  issn:
  - 1544-6123
publication_status: published
publisher: Elsevier BV
status: public
title: 'Internal capital market studies in empirical banking: Biases due to usage
  of assets instead of risk capital?'
type: journal_article
user_id: '91345'
volume: 11
year: '2014'
...