@article{62733,
  author       = {{Bornemann, Tobias and Moosmann, Anna-Lena and Novotny-Farkas, Zoltán}},
  journal      = {{European Accounting Review}},
  number       = {{1}},
  pages        = {{89--122}},
  title        = {{{The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market  Segment}}},
  doi          = {{10.1080/09638180.2023.2239298}},
  volume       = {{34}},
  year         = {{2025}},
}

@article{62732,
  author       = {{Bornemann, Tobias and Auer, Sylvia and Eberhartinger, Eva}},
  journal      = {{Journal of the American Taxation Association}},
  number       = {{1}},
  pages        = {{7--30}},
  title        = {{{Does Fair Value Taxation Affect Banks' Investment Portfolio and Risk-Taking?}}},
  doi          = {{10.2308/JATA-2022-019}},
  volume       = {{47}},
  year         = {{2025}},
}

@techreport{62739,
  author       = {{Bornemann, Tobias and Novotny–Farkas, Zoltán}},
  title        = {{{Does the Accounting Classification of Hybrid Financial Instruments as Debt or Equity Matter?}}},
  doi          = {{10.2139/ssrn.4821642}},
  year         = {{2024}},
}

@article{62736,
  author       = {{Bornemann, Tobias and Baumüller, Josef}},
  journal      = {{Praxis der Internationalen Rechnungslegung}},
  number       = {{5}},
  pages        = {{171--176}},
  title        = {{{Verschwiegenheitspflichten in der GRI-Nachhaltigkeitsberichterstattung}}},
  volume       = {{19}},
  year         = {{2023}},
}

@article{62734,
  author       = {{Bornemann, Tobias and Kelley, Stacie and Osswald, Benjamin}},
  journal      = {{Journal of the American Taxation Association}},
  number       = {{2}},
  pages        = {{1--28}},
  title        = {{{The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits}}},
  doi          = {{10.2308/JATA-2021-013}},
  volume       = {{45}},
  year         = {{2023}},
}

@article{62735,
  author       = {{Bornemann, Tobias and Jacob, Martin and Sailer, Mariana}},
  journal      = {{The Accounting Review}},
  number       = {{2}},
  pages        = {{31--58}},
  title        = {{{Do Corporate Taxes Affect Executive Compensation?}}},
  doi          = {{10.2308/TAR-2019-0567}},
  volume       = {{98}},
  year         = {{2023}},
}

@article{21401,
  author       = {{Bornemann, Tobias and Schipp, Adrian and Sureth-Sloane, Caren}},
  journal      = {{Deutsches Steuerrecht}},
  number       = {{3}},
  pages        = {{182--190}},
  title        = {{{Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung}}},
  volume       = {{59}},
  year         = {{2021}},
}

@techreport{21407,
  author       = {{Bornemann, Tobias and Schipp, Adrian and Sureth-Sloane, Caren}},
  title        = {{{ 2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen}}},
  doi          = {{10.52569/ILCP9945}},
  year         = {{2020}},
}

@inbook{62742,
  author       = {{Bornemann, Tobias and Petutschnig, Matthias}},
  booktitle    = {{Handbuch der österreichischen Steuerlehre, Band IV: Investition, Finanzierung und Steuern}},
  editor       = {{Eberhartinger, Eva}},
  pages        = {{122--134}},
  title        = {{{Vorteilhaftigkeitsvergleich Eigen-/Fremdmittel}}},
  year         = {{2018}},
}

@techreport{62740,
  author       = {{Bornemann, Tobias}},
  title        = {{{Do Transfer Pricing Rules distort R&D Investment Decisions?}}},
  doi          = {{10.2139/ssrn.3114071}},
  volume       = {{2018-02}},
  year         = {{2018}},
}

@techreport{62741,
  author       = {{Bornemann, Tobias}},
  title        = {{{Tax Avoidance and Accounting Conservatism}}},
  doi          = {{10.2139/ssrn.3114054}},
  volume       = {{2018-04}},
  year         = {{2018}},
}

@article{62737,
  author       = {{Bornemann, Tobias and Eberhartinger, Eva}},
  journal      = {{Zeitschrift für Recht & Rechnungswesen}},
  pages        = {{319--325}},
  title        = {{{Die Initiative der EU zum öffentlichen Country-by-Country Reporting}}},
  year         = {{2017}},
}