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Sureth, and L. Christian, <i>Mögliche Fallstricke einer Optimierung unternehmerischer Investitionsentscheidungen auf der Grundlage der Konzernsteuerquote</i>. 2010.","chicago":"Müller, Jens, Caren Sureth, and Läufer Christian. <i>Mögliche Fallstricke Einer Optimierung Unternehmerischer Investitionsentscheidungen Auf Der Grundlage Der Konzernsteuerquote</i>, 2010.","ama":"Müller J, Sureth C, Christian L. <i>Mögliche Fallstricke Einer Optimierung Unternehmerischer Investitionsentscheidungen Auf Der Grundlage Der Konzernsteuerquote</i>.; 2010.","short":"J. Müller, C. Sureth, L. Christian, Mögliche Fallstricke Einer Optimierung Unternehmerischer Investitionsentscheidungen Auf Der Grundlage Der Konzernsteuerquote, 2010.","bibtex":"@book{Müller_Sureth_Christian_2010, title={Mögliche Fallstricke einer Optimierung unternehmerischer Investitionsentscheidungen auf der Grundlage der Konzernsteuerquote}, author={Müller, Jens and Sureth, Caren and Christian, Läufer}, year={2010} }","mla":"Müller, Jens, et al. <i>Mögliche Fallstricke Einer Optimierung Unternehmerischer Investitionsentscheidungen Auf Der Grundlage Der Konzernsteuerquote</i>. 2010.","apa":"Müller, J., Sureth, C., &#38; Christian, L. (2010). <i>Mögliche Fallstricke einer Optimierung unternehmerischer Investitionsentscheidungen auf der Grundlage der Konzernsteuerquote</i>."},"_id":"3703","user_id":"48187","department":[{"_id":"186"}],"keyword":["Konzernsteuerquote","Investitionsentscheidungen"],"type":"book","abstract":[{"text":"Die Konzernsteuerquote ist ein Effektivsteuersatz, der in der jüngsten Vergangenheit\r\naufgrund der Pflicht zur Veröffentlichung dieser Kennzahl im Jahresabschluss für\r\nkapitalmarktorientierte Unternehmen immer mehr in den Blickpunkt unternehmerischen\r\nHandelns gerückt ist. Um das durch die Konzernsteuerquote an den Kapitalmarkt gesendete\r\nSignal zu optimieren, berücksichtigen einige Unternehmen die Auswirkungen ihrer\r\nInvestitionsentscheidungen auf diese Kennzahl explizit in ihrer Investitionsplanung. Unter\r\nRückgriff auf ein Simulationsmodell auf Basis vollständiger Finanzpläne wird im Rahmen\r\neiner ökonomischen Untersuchung deutlich, welche Parameter besonders großen Einfluss\r\nauf die Konzernsteuerquote haben und unter welchen Bedingungen eine sich an üblichen\r\nRenditemaßen orientierende Investitionspolitik unzureichend dargestellt wird. Es zeigt sich,\r\ndass der in der Praxis verbreitete Rückgriff auf die Konzernsteuerquote als Performance-\r\nKennzahl ohne entsprechende Informationsarbeit zu fehlerhaften und unerwünschten\r\nBeurteilungen der unternehmerischen Steuerpolitik führen kann.","lang":"ger"}],"status":"public"},{"edition":"3","citation":{"ama":"Heid H, Harteis C. Wirtschaft und Betrieb. In: Tippelt R, Schmidt B, eds. <i>Handbuch Bildungsforschung</i>. 3rd ed. Wiesbaden: VS Verlag für Sozialwissenschaften; 2010:467-481.","chicago":"Heid, Helmut, and Christian Harteis. “Wirtschaft Und Betrieb.” In <i>Handbuch Bildungsforschung</i>, edited by Rudolf Tippelt and Bernd Schmidt, 3rd ed., 467–81. Wiesbaden: VS Verlag für Sozialwissenschaften, 2010.","ieee":"H. Heid and C. Harteis, “Wirtschaft und Betrieb,” in <i>Handbuch Bildungsforschung</i>, 3rd ed., R. Tippelt and B. Schmidt, Eds. Wiesbaden: VS Verlag für Sozialwissenschaften, 2010, pp. 467–481.","apa":"Heid, H., &#38; Harteis, C. (2010). Wirtschaft und Betrieb. In R. Tippelt &#38; B. Schmidt (Eds.), <i>Handbuch Bildungsforschung</i> (3rd ed., pp. 467–481). Wiesbaden: VS Verlag für Sozialwissenschaften.","bibtex":"@inbook{Heid_Harteis_2010, place={Wiesbaden}, edition={3}, title={Wirtschaft und Betrieb}, booktitle={Handbuch Bildungsforschung}, publisher={VS Verlag für Sozialwissenschaften}, author={Heid, Helmut and Harteis, Christian}, editor={Tippelt, Rudolf and Schmidt, BerndEditors}, year={2010}, pages={467–481} }","mla":"Heid, Helmut, and Christian Harteis. “Wirtschaft Und Betrieb.” <i>Handbuch Bildungsforschung</i>, edited by Rudolf Tippelt and Bernd Schmidt, 3rd ed., VS Verlag für Sozialwissenschaften, 2010, pp. 467–81.","short":"H. Heid, C. Harteis, in: R. Tippelt, B. Schmidt (Eds.), Handbuch Bildungsforschung, 3rd ed., VS Verlag für Sozialwissenschaften, Wiesbaden, 2010, pp. 467–481."},"page":"467-481","place":"Wiesbaden","year":"2010","author":[{"last_name":"Heid","orcid":"https://orcid.org/0000-0002-3570-7626","full_name":"Heid, Helmut","first_name":"Helmut"},{"id":"27503","full_name":"Harteis, Christian","orcid":"https://orcid.org/0000-0002-3570-7626","last_name":"Harteis","first_name":"Christian"}],"date_created":"2018-07-26T09:20:58Z","date_updated":"2022-01-06T06:59:31Z","publisher":"VS Verlag für Sozialwissenschaften","title":"Wirtschaft und Betrieb","type":"book_chapter","publication":"Handbuch Bildungsforschung","status":"public","editor":[{"full_name":"Tippelt, Rudolf","last_name":"Tippelt","first_name":"Rudolf"},{"first_name":"Bernd","last_name":"Schmidt","full_name":"Schmidt, Bernd"}],"user_id":"27503","department":[{"_id":"452"}],"_id":"3711"},{"language":[{"iso":"eng"}],"department":[{"_id":"600"}],"user_id":"82920","_id":"3810","status":"public","publication":"Proceedings of the 23rd International Conference on Computational Linguistics (Coling 2010)","type":"conference","main_file_link":[{"url":"https://www.aclweb.org/anthology/C10-1127.pdf"}],"title":"Efficient Statement Identification for Automatic Market Forecasting","date_created":"2018-08-02T13:38:35Z","author":[{"last_name":"Wachsmuth","id":"3900","full_name":"Wachsmuth, Henning","first_name":"Henning"},{"last_name":"Prettenhofer","full_name":"Prettenhofer, Peter","first_name":"Peter"},{"full_name":"Stein, Benno","last_name":"Stein","first_name":"Benno"}],"date_updated":"2022-01-06T06:59:37Z","page":"1128-1136","citation":{"ama":"Wachsmuth H, Prettenhofer P, Stein B. Efficient Statement Identification for Automatic Market Forecasting. In: <i>Proceedings of the 23rd International Conference on Computational Linguistics (Coling 2010)</i>. ; 2010:1128-1136.","ieee":"H. Wachsmuth, P. Prettenhofer, and B. Stein, “Efficient Statement Identification for Automatic Market Forecasting,” in <i>Proceedings of the 23rd International Conference on Computational Linguistics (Coling 2010)</i>, 2010, pp. 1128–1136.","chicago":"Wachsmuth, Henning, Peter Prettenhofer, and Benno Stein. “Efficient Statement Identification for Automatic Market Forecasting.” In <i>Proceedings of the 23rd International Conference on Computational Linguistics (Coling 2010)</i>, 1128–36, 2010.","bibtex":"@inproceedings{Wachsmuth_Prettenhofer_Stein_2010, title={Efficient Statement Identification for Automatic Market Forecasting}, booktitle={Proceedings of the 23rd International Conference on Computational Linguistics (Coling 2010)}, author={Wachsmuth, Henning and Prettenhofer, Peter and Stein, Benno}, year={2010}, pages={1128–1136} }","mla":"Wachsmuth, Henning, et al. “Efficient Statement Identification for Automatic Market Forecasting.” <i>Proceedings of the 23rd International Conference on Computational Linguistics (Coling 2010)</i>, 2010, pp. 1128–36.","short":"H. Wachsmuth, P. Prettenhofer, B. Stein, in: Proceedings of the 23rd International Conference on Computational Linguistics (Coling 2010), 2010, pp. 1128–1136.","apa":"Wachsmuth, H., Prettenhofer, P., &#38; Stein, B. (2010). Efficient Statement Identification for Automatic Market Forecasting. In <i>Proceedings of the 23rd International Conference on Computational Linguistics (Coling 2010)</i> (pp. 1128–1136)."},"year":"2010"}]