--- _id: '62733' author: - first_name: Tobias full_name: Bornemann, Tobias id: '88419' last_name: Bornemann orcid: 0000-0003-4299-0551 - first_name: Anna-Lena full_name: Moosmann, Anna-Lena last_name: Moosmann - first_name: Zoltán full_name: Novotny-Farkas, Zoltán last_name: Novotny-Farkas citation: ama: Bornemann T, Moosmann A-L, Novotny-Farkas Z. The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market  Segment. European Accounting Review. 2025;34(1):89-122. doi:10.1080/09638180.2023.2239298 apa: Bornemann, T., Moosmann, A.-L., & Novotny-Farkas, Z. (2025). The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market  Segment. European Accounting Review, 34(1), 89–122. https://doi.org/10.1080/09638180.2023.2239298 bibtex: '@article{Bornemann_Moosmann_Novotny-Farkas_2025, title={The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market  Segment}, volume={34}, DOI={10.1080/09638180.2023.2239298}, number={1}, journal={European Accounting Review}, author={Bornemann, Tobias and Moosmann, Anna-Lena and Novotny-Farkas, Zoltán}, year={2025}, pages={89–122} }' chicago: 'Bornemann, Tobias, Anna-Lena Moosmann, and Zoltán Novotny-Farkas. “The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market  Segment.” European Accounting Review 34, no. 1 (2025): 89–122. https://doi.org/10.1080/09638180.2023.2239298.' ieee: 'T. Bornemann, A.-L. Moosmann, and Z. Novotny-Farkas, “The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market  Segment,” European Accounting Review, vol. 34, no. 1, pp. 89–122, 2025, doi: 10.1080/09638180.2023.2239298.' mla: Bornemann, Tobias, et al. “The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market  Segment.” European Accounting Review, vol. 34, no. 1, 2025, pp. 89–122, doi:10.1080/09638180.2023.2239298. short: T. Bornemann, A.-L. Moosmann, Z. Novotny-Farkas, European Accounting Review 34 (2025) 89–122. date_created: 2025-12-02T08:31:36Z date_updated: 2025-12-02T08:35:41Z department: - _id: '187' doi: 10.1080/09638180.2023.2239298 intvolume: ' 34' issue: '1' language: - iso: eng page: 89-122 publication: European Accounting Review quality_controlled: '1' status: public title: The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market Segment type: journal_article user_id: '96670' volume: 34 year: '2025' ... --- _id: '62732' author: - first_name: Tobias full_name: Bornemann, Tobias id: '88419' last_name: Bornemann orcid: 0000-0003-4299-0551 - first_name: Sylvia full_name: Auer, Sylvia last_name: Auer - first_name: Eva full_name: Eberhartinger, Eva last_name: Eberhartinger citation: ama: Bornemann T, Auer S, Eberhartinger E. Does Fair Value Taxation Affect Banks’ Investment Portfolio and Risk-Taking? Journal of the American Taxation Association. 2025;47(1):7-30. doi:10.2308/JATA-2022-019 apa: Bornemann, T., Auer, S., & Eberhartinger, E. (2025). Does Fair Value Taxation Affect Banks’ Investment Portfolio and Risk-Taking? Journal of the American Taxation Association, 47(1), 7–30. https://doi.org/10.2308/JATA-2022-019 bibtex: '@article{Bornemann_Auer_Eberhartinger_2025, title={Does Fair Value Taxation Affect Banks’ Investment Portfolio and Risk-Taking?}, volume={47}, DOI={10.2308/JATA-2022-019}, number={1}, journal={Journal of the American Taxation Association}, author={Bornemann, Tobias and Auer, Sylvia and Eberhartinger, Eva}, year={2025}, pages={7–30} }' chicago: 'Bornemann, Tobias, Sylvia Auer, and Eva Eberhartinger. “Does Fair Value Taxation Affect Banks’ Investment Portfolio and Risk-Taking?” Journal of the American Taxation Association 47, no. 1 (2025): 7–30. https://doi.org/10.2308/JATA-2022-019.' ieee: 'T. Bornemann, S. Auer, and E. Eberhartinger, “Does Fair Value Taxation Affect Banks’ Investment Portfolio and Risk-Taking?,” Journal of the American Taxation Association, vol. 47, no. 1, pp. 7–30, 2025, doi: 10.2308/JATA-2022-019.' mla: Bornemann, Tobias, et al. “Does Fair Value Taxation Affect Banks’ Investment Portfolio and Risk-Taking?” Journal of the American Taxation Association, vol. 47, no. 1, 2025, pp. 7–30, doi:10.2308/JATA-2022-019. short: T. Bornemann, S. Auer, E. Eberhartinger, Journal of the American Taxation Association 47 (2025) 7–30. date_created: 2025-12-02T08:27:14Z date_updated: 2025-12-02T08:28:36Z department: - _id: '187' doi: 10.2308/JATA-2022-019 intvolume: ' 47' issue: '1' language: - iso: eng page: 7-30 publication: Journal of the American Taxation Association quality_controlled: '1' status: public title: Does Fair Value Taxation Affect Banks' Investment Portfolio and Risk-Taking? type: journal_article user_id: '96670' volume: 47 year: '2025' ... --- _id: '62739' author: - first_name: Tobias full_name: Bornemann, Tobias id: '88419' last_name: Bornemann orcid: 0000-0003-4299-0551 - first_name: Zoltán full_name: Novotny–Farkas, Zoltán last_name: Novotny–Farkas citation: ama: Bornemann T, Novotny–Farkas Z. Does the Accounting Classification of Hybrid Financial Instruments as Debt or Equity Matter?; 2024. doi:10.2139/ssrn.4821642 apa: Bornemann, T., & Novotny–Farkas, Z. (2024). Does the Accounting Classification of Hybrid Financial Instruments as Debt or Equity Matter? https://doi.org/10.2139/ssrn.4821642 bibtex: '@book{Bornemann_Novotny–Farkas_2024, title={Does the Accounting Classification of Hybrid Financial Instruments as Debt or Equity Matter?}, DOI={10.2139/ssrn.4821642}, author={Bornemann, Tobias and Novotny–Farkas, Zoltán}, year={2024} }' chicago: Bornemann, Tobias, and Zoltán Novotny–Farkas. Does the Accounting Classification of Hybrid Financial Instruments as Debt or Equity Matter?, 2024. https://doi.org/10.2139/ssrn.4821642. ieee: T. Bornemann and Z. Novotny–Farkas, Does the Accounting Classification of Hybrid Financial Instruments as Debt or Equity Matter? 2024. mla: Bornemann, Tobias, and Zoltán Novotny–Farkas. Does the Accounting Classification of Hybrid Financial Instruments as Debt or Equity Matter? 2024, doi:10.2139/ssrn.4821642. short: T. Bornemann, Z. Novotny–Farkas, Does the Accounting Classification of Hybrid Financial Instruments as Debt or Equity Matter?, 2024. date_created: 2025-12-02T08:50:03Z date_updated: 2025-12-02T08:50:23Z department: - _id: '187' doi: 10.2139/ssrn.4821642 language: - iso: eng status: public title: Does the Accounting Classification of Hybrid Financial Instruments as Debt or Equity Matter? type: working_paper user_id: '96670' year: '2024' ... --- _id: '62736' author: - first_name: Tobias full_name: Bornemann, Tobias id: '88419' last_name: Bornemann orcid: 0000-0003-4299-0551 - first_name: Josef full_name: Baumüller, Josef last_name: Baumüller citation: ama: Bornemann T, Baumüller J. Verschwiegenheitspflichten in der GRI-Nachhaltigkeitsberichterstattung. Praxis der Internationalen Rechnungslegung. 2023;19(5):171-176. apa: Bornemann, T., & Baumüller, J. (2023). Verschwiegenheitspflichten in der GRI-Nachhaltigkeitsberichterstattung. Praxis Der Internationalen Rechnungslegung, 19(5), 171–176. bibtex: '@article{Bornemann_Baumüller_2023, title={Verschwiegenheitspflichten in der GRI-Nachhaltigkeitsberichterstattung}, volume={19}, number={5}, journal={Praxis der Internationalen Rechnungslegung}, author={Bornemann, Tobias and Baumüller, Josef}, year={2023}, pages={171–176} }' chicago: 'Bornemann, Tobias, and Josef Baumüller. “Verschwiegenheitspflichten in Der GRI-Nachhaltigkeitsberichterstattung.” Praxis Der Internationalen Rechnungslegung 19, no. 5 (2023): 171–76.' ieee: T. Bornemann and J. Baumüller, “Verschwiegenheitspflichten in der GRI-Nachhaltigkeitsberichterstattung,” Praxis der Internationalen Rechnungslegung, vol. 19, no. 5, pp. 171–176, 2023. mla: Bornemann, Tobias, and Josef Baumüller. “Verschwiegenheitspflichten in Der GRI-Nachhaltigkeitsberichterstattung.” Praxis Der Internationalen Rechnungslegung, vol. 19, no. 5, 2023, pp. 171–76. short: T. Bornemann, J. Baumüller, Praxis Der Internationalen Rechnungslegung 19 (2023) 171–176. date_created: 2025-12-02T08:44:57Z date_updated: 2025-12-02T08:45:11Z department: - _id: '187' intvolume: ' 19' issue: '5' language: - iso: eng page: 171-176 publication: Praxis der Internationalen Rechnungslegung status: public title: Verschwiegenheitspflichten in der GRI-Nachhaltigkeitsberichterstattung type: journal_article user_id: '96670' volume: 19 year: '2023' ... --- _id: '62734' author: - first_name: Tobias full_name: Bornemann, Tobias id: '88419' last_name: Bornemann orcid: 0000-0003-4299-0551 - first_name: Stacie full_name: Kelley, Stacie last_name: Kelley - first_name: Benjamin full_name: Osswald, Benjamin last_name: Osswald citation: ama: Bornemann T, Kelley S, Osswald B. The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits. Journal of the American Taxation Association. 2023;45(2):1-28. doi:10.2308/JATA-2021-013 apa: Bornemann, T., Kelley, S., & Osswald, B. (2023). The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits. Journal of the American Taxation Association, 45(2), 1–28. https://doi.org/10.2308/JATA-2021-013 bibtex: '@article{Bornemann_Kelley_Osswald_2023, title={The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits}, volume={45}, DOI={10.2308/JATA-2021-013}, number={2}, journal={Journal of the American Taxation Association}, author={Bornemann, Tobias and Kelley, Stacie and Osswald, Benjamin}, year={2023}, pages={1–28} }' chicago: 'Bornemann, Tobias, Stacie Kelley, and Benjamin Osswald. “The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits.” Journal of the American Taxation Association 45, no. 2 (2023): 1–28. https://doi.org/10.2308/JATA-2021-013.' ieee: 'T. Bornemann, S. Kelley, and B. Osswald, “The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits,” Journal of the American Taxation Association, vol. 45, no. 2, pp. 1–28, 2023, doi: 10.2308/JATA-2021-013.' mla: Bornemann, Tobias, et al. “The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits.” Journal of the American Taxation Association, vol. 45, no. 2, 2023, pp. 1–28, doi:10.2308/JATA-2021-013. short: T. Bornemann, S. Kelley, B. Osswald, Journal of the American Taxation Association 45 (2023) 1–28. date_created: 2025-12-02T08:35:24Z date_updated: 2026-04-09T07:36:03Z department: - _id: '187' doi: 10.2308/JATA-2021-013 intvolume: ' 45' issue: '2' language: - iso: eng page: 1-28 publication: Journal of the American Taxation Association quality_controlled: '1' status: public title: The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits type: journal_article user_id: '96670' volume: 45 year: '2023' ... --- _id: '62735' author: - first_name: Tobias full_name: Bornemann, Tobias id: '88419' last_name: Bornemann orcid: 0000-0003-4299-0551 - first_name: Martin full_name: Jacob, Martin last_name: Jacob - first_name: Mariana full_name: Sailer, Mariana last_name: Sailer citation: ama: Bornemann T, Jacob M, Sailer M. Do Corporate Taxes Affect Executive Compensation? The Accounting Review. 2023;98(2):31-58. doi:10.2308/TAR-2019-0567 apa: Bornemann, T., Jacob, M., & Sailer, M. (2023). Do Corporate Taxes Affect Executive Compensation? The Accounting Review, 98(2), 31–58. https://doi.org/10.2308/TAR-2019-0567 bibtex: '@article{Bornemann_Jacob_Sailer_2023, title={Do Corporate Taxes Affect Executive Compensation?}, volume={98}, DOI={10.2308/TAR-2019-0567}, number={2}, journal={The Accounting Review}, author={Bornemann, Tobias and Jacob, Martin and Sailer, Mariana}, year={2023}, pages={31–58} }' chicago: 'Bornemann, Tobias, Martin Jacob, and Mariana Sailer. “Do Corporate Taxes Affect Executive Compensation?” The Accounting Review 98, no. 2 (2023): 31–58. https://doi.org/10.2308/TAR-2019-0567.' ieee: 'T. Bornemann, M. Jacob, and M. Sailer, “Do Corporate Taxes Affect Executive Compensation?,” The Accounting Review, vol. 98, no. 2, pp. 31–58, 2023, doi: 10.2308/TAR-2019-0567.' mla: Bornemann, Tobias, et al. “Do Corporate Taxes Affect Executive Compensation?” The Accounting Review, vol. 98, no. 2, 2023, pp. 31–58, doi:10.2308/TAR-2019-0567. short: T. Bornemann, M. Jacob, M. Sailer, The Accounting Review 98 (2023) 31–58. date_created: 2025-12-02T08:37:44Z date_updated: 2026-04-09T07:37:12Z department: - _id: '187' doi: 10.2308/TAR-2019-0567 intvolume: ' 98' issue: '2' language: - iso: eng page: 31-58 publication: The Accounting Review quality_controlled: '1' status: public title: Do Corporate Taxes Affect Executive Compensation? type: journal_article user_id: '96670' volume: 98 year: '2023' ... --- _id: '21401' author: - first_name: Tobias full_name: Bornemann, Tobias id: '88419' last_name: Bornemann orcid: 0000-0003-4299-0551 - first_name: Adrian full_name: Schipp, Adrian id: '44288' last_name: Schipp - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' citation: ama: Bornemann T, Schipp A, Sureth-Sloane C. Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung. Deutsches Steuerrecht. 2021;59(3):182-190. apa: Bornemann, T., Schipp, A., & Sureth-Sloane, C. (2021). Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung. Deutsches Steuerrecht, 59(3), 182–190. bibtex: '@article{Bornemann_Schipp_Sureth-Sloane_2021, title={Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung}, volume={59}, number={3}, journal={Deutsches Steuerrecht}, author={Bornemann, Tobias and Schipp, Adrian and Sureth-Sloane, Caren}, year={2021}, pages={182–190} }' chicago: 'Bornemann, Tobias, Adrian Schipp, and Caren Sureth-Sloane. “Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung.” Deutsches Steuerrecht 59, no. 3 (2021): 182–90.' ieee: T. Bornemann, A. Schipp, and C. Sureth-Sloane, “Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung,” Deutsches Steuerrecht, vol. 59, no. 3, pp. 182–190, 2021. mla: Bornemann, Tobias, et al. “Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung.” Deutsches Steuerrecht, vol. 59, no. 3, 2021, pp. 182–90. short: T. Bornemann, A. Schipp, C. Sureth-Sloane, Deutsches Steuerrecht 59 (2021) 182–190. date_created: 2021-03-09T07:41:54Z date_updated: 2025-12-02T08:41:50Z department: - _id: '187' intvolume: ' 59' issue: '3' language: - iso: ger page: 182-190 publication: Deutsches Steuerrecht publication_status: published status: public title: Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung type: journal_article user_id: '96670' volume: 59 year: '2021' ... --- _id: '21407' author: - first_name: Tobias full_name: Bornemann, Tobias id: '88419' last_name: Bornemann orcid: 0000-0003-4299-0551 - first_name: Adrian full_name: Schipp, Adrian id: '44288' last_name: Schipp - first_name: Caren full_name: Sureth-Sloane, Caren id: '530' last_name: Sureth-Sloane orcid: ' 0000-0002-8183-5901' citation: ama: Bornemann T, Schipp A, Sureth-Sloane C. 2018/2019 Umfrage Zur Steuerkomplexität in Deutschen Finanzverwaltungen.; 2020. doi:10.52569/ILCP9945 apa: Bornemann, T., Schipp, A., & Sureth-Sloane, C. (2020). 2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen. https://doi.org/10.52569/ILCP9945 bibtex: '@book{Bornemann_Schipp_Sureth-Sloane_2020, title={ 2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen}, DOI={10.52569/ILCP9945}, author={Bornemann, Tobias and Schipp, Adrian and Sureth-Sloane, Caren}, year={2020} }' chicago: Bornemann, Tobias, Adrian Schipp, and Caren Sureth-Sloane. 2018/2019 Umfrage Zur Steuerkomplexität in Deutschen Finanzverwaltungen, 2020. https://doi.org/10.52569/ILCP9945. ieee: T. Bornemann, A. Schipp, and C. Sureth-Sloane, 2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen. 2020. mla: Bornemann, Tobias, et al. 2018/2019 Umfrage Zur Steuerkomplexität in Deutschen Finanzverwaltungen. 2020, doi:10.52569/ILCP9945. short: T. Bornemann, A. Schipp, C. Sureth-Sloane, 2018/2019 Umfrage Zur Steuerkomplexität in Deutschen Finanzverwaltungen, 2020. date_created: 2021-03-09T08:17:04Z date_updated: 2025-12-02T08:42:39Z department: - _id: '187' doi: 10.52569/ILCP9945 language: - iso: eng main_file_link: - open_access: '1' url: https://www.accounting-for-transparency.de/wp-content/uploads/2020/04/Umfrage-zur-Steuerkomplexita%CC%88t-in-deutschen-Finanzverwaltungen-Executive-Summary.pdf oa: '1' status: public title: ' 2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen' type: report user_id: '96670' year: '2020' ... --- _id: '62742' author: - first_name: Tobias full_name: Bornemann, Tobias id: '88419' last_name: Bornemann orcid: 0000-0003-4299-0551 - first_name: Matthias full_name: Petutschnig, Matthias last_name: Petutschnig citation: ama: 'Bornemann T, Petutschnig M. Vorteilhaftigkeitsvergleich Eigen-/Fremdmittel. In: Eberhartinger E, ed. Handbuch Der Österreichischen Steuerlehre, Band IV: Investition, Finanzierung Und Steuern. 3rd ed. ; 2018:122-134.' apa: 'Bornemann, T., & Petutschnig, M. (2018). Vorteilhaftigkeitsvergleich Eigen-/Fremdmittel. In E. Eberhartinger (Ed.), Handbuch der österreichischen Steuerlehre, Band IV: Investition, Finanzierung und Steuern (3rd ed., pp. 122–134).' bibtex: '@inbook{Bornemann_Petutschnig_2018, edition={3}, title={Vorteilhaftigkeitsvergleich Eigen-/Fremdmittel}, booktitle={Handbuch der österreichischen Steuerlehre, Band IV: Investition, Finanzierung und Steuern}, author={Bornemann, Tobias and Petutschnig, Matthias}, editor={Eberhartinger, Eva}, year={2018}, pages={122–134} }' chicago: 'Bornemann, Tobias, and Matthias Petutschnig. “Vorteilhaftigkeitsvergleich Eigen-/Fremdmittel.” In Handbuch Der Österreichischen Steuerlehre, Band IV: Investition, Finanzierung Und Steuern, edited by Eva Eberhartinger, 3rd ed., 122–34, 2018.' ieee: 'T. Bornemann and M. Petutschnig, “Vorteilhaftigkeitsvergleich Eigen-/Fremdmittel,” in Handbuch der österreichischen Steuerlehre, Band IV: Investition, Finanzierung und Steuern, 3rd ed., E. Eberhartinger, Ed. 2018, pp. 122–134.' mla: 'Bornemann, Tobias, and Matthias Petutschnig. “Vorteilhaftigkeitsvergleich Eigen-/Fremdmittel.” Handbuch Der Österreichischen Steuerlehre, Band IV: Investition, Finanzierung Und Steuern, edited by Eva Eberhartinger, 3rd ed., 2018, pp. 122–34.' short: 'T. Bornemann, M. Petutschnig, in: E. Eberhartinger (Ed.), Handbuch Der Österreichischen Steuerlehre, Band IV: Investition, Finanzierung Und Steuern, 3rd ed., 2018, pp. 122–134.' date_created: 2025-12-02T09:09:10Z date_updated: 2025-12-02T09:09:29Z department: - _id: '187' edition: '3' editor: - first_name: Eva full_name: Eberhartinger, Eva last_name: Eberhartinger language: - iso: eng page: 122-134 publication: 'Handbuch der österreichischen Steuerlehre, Band IV: Investition, Finanzierung und Steuern' status: public title: Vorteilhaftigkeitsvergleich Eigen-/Fremdmittel type: book_chapter user_id: '96670' year: '2018' ... --- _id: '62740' author: - first_name: Tobias full_name: Bornemann, Tobias id: '88419' last_name: Bornemann orcid: 0000-0003-4299-0551 citation: ama: Bornemann T. Do Transfer Pricing Rules Distort R&D Investment Decisions? Vol 2018-02.; 2018. doi:10.2139/ssrn.3114071 apa: Bornemann, T. (2018). Do Transfer Pricing Rules distort R&D Investment Decisions? (Vols. 2018–02). https://doi.org/10.2139/ssrn.3114071 bibtex: '@book{Bornemann_2018, series={WU International Taxation  Research Paper}, title={Do Transfer Pricing Rules distort R&D Investment Decisions?}, volume={2018–02}, DOI={10.2139/ssrn.3114071}, author={Bornemann, Tobias}, year={2018}, collection={WU International Taxation  Research Paper} }' chicago: Bornemann, Tobias. Do Transfer Pricing Rules Distort R&D Investment Decisions? Vol. 2018–02. WU International Taxation  Research Paper, 2018. https://doi.org/10.2139/ssrn.3114071. ieee: T. Bornemann, Do Transfer Pricing Rules distort R&D Investment Decisions?, vol. 2018–02. 2018. mla: Bornemann, Tobias. Do Transfer Pricing Rules Distort R&D Investment Decisions? 2018, doi:10.2139/ssrn.3114071. short: T. Bornemann, Do Transfer Pricing Rules Distort R&D Investment Decisions?, 2018. date_created: 2025-12-02T08:54:52Z date_updated: 2025-12-02T08:54:59Z department: - _id: '187' doi: 10.2139/ssrn.3114071 language: - iso: eng series_title: WU International Taxation Research Paper status: public title: Do Transfer Pricing Rules distort R&D Investment Decisions? type: working_paper user_id: '96670' volume: 2018-02 year: '2018' ... --- _id: '62741' author: - first_name: Tobias full_name: Bornemann, Tobias id: '88419' last_name: Bornemann orcid: 0000-0003-4299-0551 citation: ama: Bornemann T. Tax Avoidance and Accounting Conservatism. Vol 2018-04.; 2018. doi:10.2139/ssrn.3114054 apa: Bornemann, T. (2018). Tax Avoidance and Accounting Conservatism (Vols. 2018–04). https://doi.org/10.2139/ssrn.3114054 bibtex: '@book{Bornemann_2018, series={WU International Taxation  Research Paper}, title={Tax Avoidance and Accounting Conservatism}, volume={2018–04}, DOI={10.2139/ssrn.3114054}, author={Bornemann, Tobias}, year={2018}, collection={WU International Taxation  Research Paper} }' chicago: Bornemann, Tobias. Tax Avoidance and Accounting Conservatism. Vol. 2018–04. WU International Taxation  Research Paper, 2018. https://doi.org/10.2139/ssrn.3114054. ieee: T. Bornemann, Tax Avoidance and Accounting Conservatism, vol. 2018–04. 2018. mla: Bornemann, Tobias. Tax Avoidance and Accounting Conservatism. 2018, doi:10.2139/ssrn.3114054. short: T. Bornemann, Tax Avoidance and Accounting Conservatism, 2018. date_created: 2025-12-02T08:56:42Z date_updated: 2025-12-02T08:56:46Z department: - _id: '187' doi: 10.2139/ssrn.3114054 language: - iso: eng series_title: WU International Taxation Research Paper status: public title: Tax Avoidance and Accounting Conservatism type: working_paper user_id: '96670' volume: 2018-04 year: '2018' ... --- _id: '62737' author: - first_name: Tobias full_name: Bornemann, Tobias id: '88419' last_name: Bornemann orcid: 0000-0003-4299-0551 - first_name: Eva full_name: Eberhartinger, Eva last_name: Eberhartinger citation: ama: Bornemann T, Eberhartinger E. Die Initiative der EU zum öffentlichen Country-by-Country Reporting. Zeitschrift für Recht & Rechnungswesen. Published online 2017:319-325. apa: Bornemann, T., & Eberhartinger, E. (2017). Die Initiative der EU zum öffentlichen Country-by-Country Reporting. Zeitschrift Für Recht & Rechnungswesen, 319–325. bibtex: '@article{Bornemann_Eberhartinger_2017, title={Die Initiative der EU zum öffentlichen Country-by-Country Reporting}, journal={Zeitschrift für Recht & Rechnungswesen}, author={Bornemann, Tobias and Eberhartinger, Eva}, year={2017}, pages={319–325} }' chicago: Bornemann, Tobias, and Eva Eberhartinger. “Die Initiative Der EU Zum Öffentlichen Country-by-Country Reporting.” Zeitschrift Für Recht & Rechnungswesen, 2017, 319–25. ieee: T. Bornemann and E. Eberhartinger, “Die Initiative der EU zum öffentlichen Country-by-Country Reporting,” Zeitschrift für Recht & Rechnungswesen, pp. 319–325, 2017. mla: Bornemann, Tobias, and Eva Eberhartinger. “Die Initiative Der EU Zum Öffentlichen Country-by-Country Reporting.” Zeitschrift Für Recht & Rechnungswesen, 2017, pp. 319–25. short: T. Bornemann, E. Eberhartinger, Zeitschrift Für Recht & Rechnungswesen (2017) 319–325. date_created: 2025-12-02T08:47:01Z date_updated: 2025-12-02T08:47:07Z department: - _id: '187' language: - iso: eng page: 319-325 publication: Zeitschrift für Recht & Rechnungswesen status: public title: Die Initiative der EU zum öffentlichen Country-by-Country Reporting type: journal_article user_id: '96670' year: '2017' ...