[{"publication":"Journal of Physics D: Applied Physics","type":"journal_article","status":"public","_id":"22594","department":[{"_id":"302"}],"user_id":"54556","article_number":"084009","extern":"1","language":[{"iso":"eng"}],"publication_identifier":{"issn":["0022-3727","1361-6463"]},"publication_status":"published","year":"2013","citation":{"ama":"Will A, de los Arcos de Pedro MT, Corbella C, et al. Target implantation and redeposition processes during high-power impulse magnetron sputtering of aluminum. <i>Journal of Physics D: Applied Physics</i>. Published online 2013. doi:<a href=\"https://doi.org/10.1088/0022-3727/46/8/084009\">10.1088/0022-3727/46/8/084009</a>","ieee":"A. Will <i>et al.</i>, “Target implantation and redeposition processes during high-power impulse magnetron sputtering of aluminum,” <i>Journal of Physics D: Applied Physics</i>, Art. no. 084009, 2013, doi: <a href=\"https://doi.org/10.1088/0022-3727/46/8/084009\">10.1088/0022-3727/46/8/084009</a>.","chicago":"Will, Andreas, Maria Teresa de los Arcos de Pedro, Carles Corbella, Ante Hecimovic, Patrick D Machura, Jörg Winter, and Achim von Keudell. “Target Implantation and Redeposition Processes during High-Power Impulse Magnetron Sputtering of Aluminum.” <i>Journal of Physics D: Applied Physics</i>, 2013. <a href=\"https://doi.org/10.1088/0022-3727/46/8/084009\">https://doi.org/10.1088/0022-3727/46/8/084009</a>.","apa":"Will, A., de los Arcos de Pedro, M. T., Corbella, C., Hecimovic, A., Machura, P. D., Winter, J., &#38; von Keudell, A. (2013). Target implantation and redeposition processes during high-power impulse magnetron sputtering of aluminum. <i>Journal of Physics D: Applied Physics</i>, Article 084009. <a href=\"https://doi.org/10.1088/0022-3727/46/8/084009\">https://doi.org/10.1088/0022-3727/46/8/084009</a>","short":"A. Will, M.T. de los Arcos de Pedro, C. Corbella, A. Hecimovic, P.D. Machura, J. Winter, A. von Keudell, Journal of Physics D: Applied Physics (2013).","bibtex":"@article{Will_de los Arcos de Pedro_Corbella_Hecimovic_Machura_Winter_von Keudell_2013, title={Target implantation and redeposition processes during high-power impulse magnetron sputtering of aluminum}, DOI={<a href=\"https://doi.org/10.1088/0022-3727/46/8/084009\">10.1088/0022-3727/46/8/084009</a>}, number={084009}, journal={Journal of Physics D: Applied Physics}, author={Will, Andreas and de los Arcos de Pedro, Maria Teresa and Corbella, Carles and Hecimovic, Ante and Machura, Patrick D and Winter, Jörg and von Keudell, Achim}, year={2013} }","mla":"Will, Andreas, et al. “Target Implantation and Redeposition Processes during High-Power Impulse Magnetron Sputtering of Aluminum.” <i>Journal of Physics D: Applied Physics</i>, 084009, 2013, doi:<a href=\"https://doi.org/10.1088/0022-3727/46/8/084009\">10.1088/0022-3727/46/8/084009</a>."},"date_updated":"2023-01-24T08:23:28Z","date_created":"2021-07-07T11:13:47Z","author":[{"last_name":"Will","full_name":"Will, Andreas","first_name":"Andreas"},{"full_name":"de los Arcos de Pedro, Maria Teresa","id":"54556","last_name":"de los Arcos de Pedro","first_name":"Maria Teresa"},{"full_name":"Corbella, Carles","last_name":"Corbella","first_name":"Carles"},{"full_name":"Hecimovic, Ante","last_name":"Hecimovic","first_name":"Ante"},{"full_name":"Machura, Patrick D","last_name":"Machura","first_name":"Patrick D"},{"first_name":"Jörg","last_name":"Winter","full_name":"Winter, Jörg"},{"full_name":"von Keudell, Achim","last_name":"von Keudell","first_name":"Achim"}],"title":"Target implantation and redeposition processes during high-power impulse magnetron sputtering of aluminum","doi":"10.1088/0022-3727/46/8/084009"},{"date_updated":"2023-01-24T08:22:42Z","author":[{"first_name":"Carles","last_name":"Corbella","full_name":"Corbella, Carles"},{"first_name":"Simon","last_name":"Grosse-Kreul","full_name":"Grosse-Kreul, Simon"},{"last_name":"Kreiter","full_name":"Kreiter, Oliver","first_name":"Oliver"},{"last_name":"de los Arcos de Pedro","id":"54556","full_name":"de los Arcos de Pedro, Maria Teresa","first_name":"Maria Teresa"},{"first_name":"Jan","last_name":"Benedikt","full_name":"Benedikt, Jan"},{"first_name":"Achim","last_name":"von Keudell","full_name":"von Keudell, Achim"}],"date_created":"2021-07-07T11:12:42Z","title":"Particle beam experiments for the analysis of reactive sputtering processes in metals and polymer surfaces","doi":"10.1063/1.4826066","publication_identifier":{"issn":["0034-6748","1089-7623"]},"publication_status":"published","year":"2013","citation":{"bibtex":"@article{Corbella_Grosse-Kreul_Kreiter_de los Arcos de Pedro_Benedikt_von Keudell_2013, title={Particle beam experiments for the analysis of reactive sputtering processes in metals and polymer surfaces}, DOI={<a href=\"https://doi.org/10.1063/1.4826066\">10.1063/1.4826066</a>}, number={103303}, journal={Review of Scientific Instruments}, author={Corbella, Carles and Grosse-Kreul, Simon and Kreiter, Oliver and de los Arcos de Pedro, Maria Teresa and Benedikt, Jan and von Keudell, Achim}, year={2013} }","short":"C. Corbella, S. Grosse-Kreul, O. Kreiter, M.T. de los Arcos de Pedro, J. Benedikt, A. von Keudell, Review of Scientific Instruments (2013).","mla":"Corbella, Carles, et al. “Particle Beam Experiments for the Analysis of Reactive Sputtering Processes in Metals and Polymer Surfaces.” <i>Review of Scientific Instruments</i>, 103303, 2013, doi:<a href=\"https://doi.org/10.1063/1.4826066\">10.1063/1.4826066</a>.","apa":"Corbella, C., Grosse-Kreul, S., Kreiter, O., de los Arcos de Pedro, M. T., Benedikt, J., &#38; von Keudell, A. (2013). Particle beam experiments for the analysis of reactive sputtering processes in metals and polymer surfaces. <i>Review of Scientific Instruments</i>, Article 103303. <a href=\"https://doi.org/10.1063/1.4826066\">https://doi.org/10.1063/1.4826066</a>","chicago":"Corbella, Carles, Simon Grosse-Kreul, Oliver Kreiter, Maria Teresa de los Arcos de Pedro, Jan Benedikt, and Achim von Keudell. “Particle Beam Experiments for the Analysis of Reactive Sputtering Processes in Metals and Polymer Surfaces.” <i>Review of Scientific Instruments</i>, 2013. <a href=\"https://doi.org/10.1063/1.4826066\">https://doi.org/10.1063/1.4826066</a>.","ieee":"C. Corbella, S. Grosse-Kreul, O. Kreiter, M. T. de los Arcos de Pedro, J. Benedikt, and A. von Keudell, “Particle beam experiments for the analysis of reactive sputtering processes in metals and polymer surfaces,” <i>Review of Scientific Instruments</i>, Art. no. 103303, 2013, doi: <a href=\"https://doi.org/10.1063/1.4826066\">10.1063/1.4826066</a>.","ama":"Corbella C, Grosse-Kreul S, Kreiter O, de los Arcos de Pedro MT, Benedikt J, von Keudell A. Particle beam experiments for the analysis of reactive sputtering processes in metals and polymer surfaces. <i>Review of Scientific Instruments</i>. Published online 2013. doi:<a href=\"https://doi.org/10.1063/1.4826066\">10.1063/1.4826066</a>"},"_id":"22591","department":[{"_id":"302"}],"user_id":"54556","article_number":"103303","language":[{"iso":"eng"}],"extern":"1","publication":"Review of Scientific Instruments","type":"journal_article","status":"public"},{"doi":"10.1088/0022-3727/46/8/084007","title":"Instabilities in high-power impulse magnetron plasmas: from stochasticity to periodicity","date_created":"2021-07-07T11:14:06Z","author":[{"first_name":"J","last_name":"Winter","full_name":"Winter, J"},{"last_name":"Hecimovic","full_name":"Hecimovic, A","first_name":"A"},{"last_name":"de los Arcos de Pedro","id":"54556","full_name":"de los Arcos de Pedro, Maria Teresa","first_name":"Maria Teresa"},{"first_name":"M","full_name":"Böke, M","last_name":"Böke"},{"last_name":"Schulz-von der Gathen","full_name":"Schulz-von der Gathen, V","first_name":"V"}],"date_updated":"2023-01-24T08:23:42Z","citation":{"ieee":"J. Winter, A. Hecimovic, M. T. de los Arcos de Pedro, M. Böke, and V. Schulz-von der Gathen, “Instabilities in high-power impulse magnetron plasmas: from stochasticity to periodicity,” <i>Journal of Physics D: Applied Physics</i>, Art. no. 084007, 2013, doi: <a href=\"https://doi.org/10.1088/0022-3727/46/8/084007\">10.1088/0022-3727/46/8/084007</a>.","chicago":"Winter, J, A Hecimovic, Maria Teresa de los Arcos de Pedro, M Böke, and V Schulz-von der Gathen. “Instabilities in High-Power Impulse Magnetron Plasmas: From Stochasticity to Periodicity.” <i>Journal of Physics D: Applied Physics</i>, 2013. <a href=\"https://doi.org/10.1088/0022-3727/46/8/084007\">https://doi.org/10.1088/0022-3727/46/8/084007</a>.","ama":"Winter J, Hecimovic A, de los Arcos de Pedro MT, Böke M, Schulz-von der Gathen V. Instabilities in high-power impulse magnetron plasmas: from stochasticity to periodicity. <i>Journal of Physics D: Applied Physics</i>. Published online 2013. doi:<a href=\"https://doi.org/10.1088/0022-3727/46/8/084007\">10.1088/0022-3727/46/8/084007</a>","apa":"Winter, J., Hecimovic, A., de los Arcos de Pedro, M. T., Böke, M., &#38; Schulz-von der Gathen, V. (2013). Instabilities in high-power impulse magnetron plasmas: from stochasticity to periodicity. <i>Journal of Physics D: Applied Physics</i>, Article 084007. <a href=\"https://doi.org/10.1088/0022-3727/46/8/084007\">https://doi.org/10.1088/0022-3727/46/8/084007</a>","mla":"Winter, J., et al. “Instabilities in High-Power Impulse Magnetron Plasmas: From Stochasticity to Periodicity.” <i>Journal of Physics D: Applied Physics</i>, 084007, 2013, doi:<a href=\"https://doi.org/10.1088/0022-3727/46/8/084007\">10.1088/0022-3727/46/8/084007</a>.","short":"J. Winter, A. Hecimovic, M.T. de los Arcos de Pedro, M. Böke, V. Schulz-von der Gathen, Journal of Physics D: Applied Physics (2013).","bibtex":"@article{Winter_Hecimovic_de los Arcos de Pedro_Böke_Schulz-von der Gathen_2013, title={Instabilities in high-power impulse magnetron plasmas: from stochasticity to periodicity}, DOI={<a href=\"https://doi.org/10.1088/0022-3727/46/8/084007\">10.1088/0022-3727/46/8/084007</a>}, number={084007}, journal={Journal of Physics D: Applied Physics}, author={Winter, J and Hecimovic, A and de los Arcos de Pedro, Maria Teresa and Böke, M and Schulz-von der Gathen, V}, year={2013} }"},"year":"2013","publication_status":"published","publication_identifier":{"issn":["0022-3727","1361-6463"]},"language":[{"iso":"eng"}],"extern":"1","article_number":"084007","user_id":"54556","department":[{"_id":"302"}],"_id":"22595","status":"public","type":"journal_article","publication":"Journal of Physics D: Applied Physics"},{"date_created":"2021-07-07T11:13:20Z","author":[{"last_name":"Rügner","full_name":"Rügner, Katja","first_name":"Katja"},{"last_name":"Reuter","full_name":"Reuter, Rüdiger","first_name":"Rüdiger"},{"full_name":"Ellerweg, Dirk","last_name":"Ellerweg","first_name":"Dirk"},{"first_name":"Maria Teresa","last_name":"de los Arcos de Pedro","full_name":"de los Arcos de Pedro, Maria Teresa","id":"54556"},{"first_name":"Achim","last_name":"von Keudell","full_name":"von Keudell, Achim"},{"full_name":"Benedikt, Jan","last_name":"Benedikt","first_name":"Jan"}],"date_updated":"2023-01-24T08:22:58Z","doi":"10.1002/ppap.201300059","title":"Insight into the Reaction Scheme of SiO2 Film Deposition at Atmospheric Pressure","publication_identifier":{"issn":["1612-8850"]},"publication_status":"published","page":"1061-1073","citation":{"chicago":"Rügner, Katja, Rüdiger Reuter, Dirk Ellerweg, Maria Teresa de los Arcos de Pedro, Achim von Keudell, and Jan Benedikt. “Insight into the Reaction Scheme of SiO2 Film Deposition at Atmospheric Pressure.” <i>Plasma Processes and Polymers</i>, 2013, 1061–73. <a href=\"https://doi.org/10.1002/ppap.201300059\">https://doi.org/10.1002/ppap.201300059</a>.","ieee":"K. Rügner, R. Reuter, D. Ellerweg, M. T. de los Arcos de Pedro, A. von Keudell, and J. Benedikt, “Insight into the Reaction Scheme of SiO2 Film Deposition at Atmospheric Pressure,” <i>Plasma Processes and Polymers</i>, pp. 1061–1073, 2013, doi: <a href=\"https://doi.org/10.1002/ppap.201300059\">10.1002/ppap.201300059</a>.","ama":"Rügner K, Reuter R, Ellerweg D, de los Arcos de Pedro MT, von Keudell A, Benedikt J. Insight into the Reaction Scheme of SiO2 Film Deposition at Atmospheric Pressure. <i>Plasma Processes and Polymers</i>. Published online 2013:1061-1073. doi:<a href=\"https://doi.org/10.1002/ppap.201300059\">10.1002/ppap.201300059</a>","short":"K. Rügner, R. Reuter, D. Ellerweg, M.T. de los Arcos de Pedro, A. von Keudell, J. Benedikt, Plasma Processes and Polymers (2013) 1061–1073.","mla":"Rügner, Katja, et al. “Insight into the Reaction Scheme of SiO2 Film Deposition at Atmospheric Pressure.” <i>Plasma Processes and Polymers</i>, 2013, pp. 1061–73, doi:<a href=\"https://doi.org/10.1002/ppap.201300059\">10.1002/ppap.201300059</a>.","bibtex":"@article{Rügner_Reuter_Ellerweg_de los Arcos de Pedro_von Keudell_Benedikt_2013, title={Insight into the Reaction Scheme of SiO2 Film Deposition at Atmospheric Pressure}, DOI={<a href=\"https://doi.org/10.1002/ppap.201300059\">10.1002/ppap.201300059</a>}, journal={Plasma Processes and Polymers}, author={Rügner, Katja and Reuter, Rüdiger and Ellerweg, Dirk and de los Arcos de Pedro, Maria Teresa and von Keudell, Achim and Benedikt, Jan}, year={2013}, pages={1061–1073} }","apa":"Rügner, K., Reuter, R., Ellerweg, D., de los Arcos de Pedro, M. T., von Keudell, A., &#38; Benedikt, J. (2013). Insight into the Reaction Scheme of SiO2 Film Deposition at Atmospheric Pressure. <i>Plasma Processes and Polymers</i>, 1061–1073. <a href=\"https://doi.org/10.1002/ppap.201300059\">https://doi.org/10.1002/ppap.201300059</a>"},"year":"2013","department":[{"_id":"302"}],"user_id":"54556","_id":"22592","language":[{"iso":"eng"}],"extern":"1","publication":"Plasma Processes and Polymers","type":"journal_article","status":"public"},{"status":"public","type":"book","language":[{"iso":"ger"}],"department":[{"_id":"129"},{"_id":"18"},{"_id":"434"}],"user_id":"79820","_id":"39391","citation":{"ama":"Haller M. <i>Abstimmung in Bewegung. Intersubjektivität im Tango Argentino</i>. Transcript; 2013.","ieee":"M. Haller, <i>Abstimmung in Bewegung. Intersubjektivität im Tango Argentino</i>. Transcript, 2013.","chicago":"Haller, Melanie. <i>Abstimmung in Bewegung. Intersubjektivität im Tango Argentino</i>. Transcript, 2013.","apa":"Haller, M. (2013). <i>Abstimmung in Bewegung. Intersubjektivität im Tango Argentino</i>. Transcript.","bibtex":"@book{Haller_2013, title={Abstimmung in Bewegung. Intersubjektivität im Tango Argentino}, publisher={Transcript}, author={Haller, Melanie}, year={2013} }","short":"M. Haller, Abstimmung in Bewegung. Intersubjektivität im Tango Argentino, Transcript, 2013.","mla":"Haller, Melanie. <i>Abstimmung in Bewegung. Intersubjektivität im Tango Argentino</i>. Transcript, 2013."},"year":"2013","title":"Abstimmung in Bewegung. Intersubjektivität im Tango Argentino","date_created":"2023-01-24T10:13:11Z","author":[{"first_name":"Melanie","full_name":"Haller, Melanie","id":"60937","last_name":"Haller"}],"date_updated":"2023-01-24T12:04:33Z","publisher":"Transcript"},{"_id":"37716","user_id":"29963","series_title":"Zäsuren. Neue Perspektiven der Literatur- und Kulturwissenschaft. Hrsg. von Claudia Öhlschläger","department":[{"_id":"116"}],"language":[{"iso":"ger"}],"type":"book","status":"public","date_updated":"2023-01-24T13:07:13Z","publisher":"Vandenhoeck & Ruprecht","date_created":"2023-01-20T11:32:07Z","author":[{"first_name":"Nadine","full_name":"Benz, Nadine","last_name":"Benz"}],"volume":4,"title":"(Erzählte) Zeit des Wartens. Semantiken und Narrative eines temporalen Phänomens.","publication_status":"published","publication_identifier":{"isbn":[" 978-3847101550"]},"year":"2013","place":"Göttingen","citation":{"ama":"Benz N. <i>(Erzählte) Zeit des Wartens. Semantiken und Narrative eines temporalen Phänomens.</i> Vol 4. Vandenhoeck &#38; Ruprecht; 2013.","chicago":"Benz, Nadine. <i>(Erzählte) Zeit des Wartens. Semantiken und Narrative eines temporalen Phänomens.</i> Vol. 4. Zäsuren. Neue Perspektiven der Literatur- und Kulturwissenschaft. Hrsg. von Claudia Öhlschläger. Göttingen: Vandenhoeck &#38; Ruprecht, 2013.","ieee":"N. Benz, <i>(Erzählte) Zeit des Wartens. Semantiken und Narrative eines temporalen Phänomens.</i>, vol. 4. Göttingen: Vandenhoeck &#38; Ruprecht, 2013.","bibtex":"@book{Benz_2013, place={Göttingen}, series={Zäsuren. Neue Perspektiven der Literatur- und Kulturwissenschaft. Hrsg. von Claudia Öhlschläger}, title={(Erzählte) Zeit des Wartens. Semantiken und Narrative eines temporalen Phänomens.}, volume={4}, publisher={Vandenhoeck &#38; Ruprecht}, author={Benz, Nadine}, year={2013}, collection={Zäsuren. Neue Perspektiven der Literatur- und Kulturwissenschaft. Hrsg. von Claudia Öhlschläger} }","short":"N. Benz, (Erzählte) Zeit des Wartens. Semantiken und Narrative eines temporalen Phänomens., Vandenhoeck &#38; Ruprecht, Göttingen, 2013.","mla":"Benz, Nadine. <i>(Erzählte) Zeit des Wartens. Semantiken und Narrative eines temporalen Phänomens.</i> Vandenhoeck &#38; Ruprecht, 2013.","apa":"Benz, N. (2013). <i>(Erzählte) Zeit des Wartens. Semantiken und Narrative eines temporalen Phänomens.</i> (Vol. 4). Vandenhoeck &#38; Ruprecht."},"intvolume":"         4"},{"status":"public","type":"book","language":[{"iso":"ger"}],"_id":"37717","department":[{"_id":"5"},{"_id":"116"}],"series_title":"Zäsuren. Neue Perspektiven der Literatur- und Kulturwissenschaft. Hrsg. von Claudia Öhlschläger ","user_id":"29963","place":"Göttingen","year":"2013","intvolume":"         5","citation":{"ieee":"M. Heidgen, <i>Inszenierungen eines Affekts: Scham und ihre Konstruktion in der Literatur der Moderne</i>, vol. 5. Göttingen: Vandenhoeck &#38; Ruprecht, 2013.","chicago":"Heidgen, Michael. <i>Inszenierungen eines Affekts: Scham und ihre Konstruktion in der Literatur der Moderne</i>. Vol. 5. Zäsuren. Neue Perspektiven der Literatur- und Kulturwissenschaft. Hrsg. von Claudia Öhlschläger . Göttingen: Vandenhoeck &#38; Ruprecht, 2013.","ama":"Heidgen M. <i>Inszenierungen eines Affekts: Scham und ihre Konstruktion in der Literatur der Moderne</i>. Vol 5. Vandenhoeck &#38; Ruprecht; 2013.","bibtex":"@book{Heidgen_2013, place={Göttingen}, series={Zäsuren. Neue Perspektiven der Literatur- und Kulturwissenschaft. Hrsg. von Claudia Öhlschläger }, title={Inszenierungen eines Affekts: Scham und ihre Konstruktion in der Literatur der Moderne}, volume={5}, publisher={Vandenhoeck &#38; Ruprecht}, author={Heidgen, Michael}, year={2013}, collection={Zäsuren. Neue Perspektiven der Literatur- und Kulturwissenschaft. Hrsg. von Claudia Öhlschläger } }","mla":"Heidgen, Michael. <i>Inszenierungen eines Affekts: Scham und ihre Konstruktion in der Literatur der Moderne</i>. Vandenhoeck &#38; Ruprecht, 2013.","short":"M. Heidgen, Inszenierungen eines Affekts: Scham und ihre Konstruktion in der Literatur der Moderne, Vandenhoeck &#38; Ruprecht, Göttingen, 2013.","apa":"Heidgen, M. (2013). <i>Inszenierungen eines Affekts: Scham und ihre Konstruktion in der Literatur der Moderne</i> (Vol. 5). Vandenhoeck &#38; Ruprecht."},"publication_status":"published","title":"Inszenierungen eines Affekts: Scham und ihre Konstruktion in der Literatur der Moderne","publisher":"Vandenhoeck & Ruprecht","date_updated":"2023-01-24T13:06:22Z","volume":5,"date_created":"2023-01-20T11:38:43Z","author":[{"last_name":"Heidgen","full_name":"Heidgen, Michael","first_name":"Michael"}]},{"language":[{"iso":"eng"}],"extern":"1","department":[{"_id":"551"},{"_id":"186"},{"_id":"635"}],"user_id":"54068","_id":"3549","status":"public","abstract":[{"lang":"eng","text":"Private firms are likely to use the financial reporting process more for other objectives, such as tax savings, than for communicating performance. However, observing firms choosing accounting policies for tax-minimisation purposes is not straightforward due to (i) tax and non-tax costs of reporting lower income (ii) accounting policies that result in lower reported income and no tax savings but generate non-tax benefits (iii) preparers' multiple incentives and (iv) econometric issues. We observe a large sample of 20,505 private firms writing off assets in two separate regimes, one that generates tax savings and one that does not. Firms significantly decrease, but continue to use, write-offs after the adverse change in tax treatment of write-offs. The exogenous tax change should not affect other reporting incentives. This allows us to disentangle the tax-minimisation incentive from other (un-observable) incentives, including debt contracting, dividends and employee relations that contribute to the observed anomalous positive relationship between write-offs and profitability. We show that for private firms (i) obtaining tax savings is important overall (ii) non-tax costs and benefits are probably also important and (iii) earnings informativeness for future cash flows increases after the adverse tax legislation change."}],"publication":"European Accounting Review","type":"journal_article","doi":"10.1080/09638180.2012.661938","title":"Write-offs and profitability in private firms: Disentangling the impact of tax-minimisation incentives","volume":22,"date_created":"2018-07-12T08:20:29Z","author":[{"id":"54068","full_name":"Kosi, Urska","last_name":"Kosi","first_name":"Urska"},{"first_name":"Aljosa","full_name":"Valentincic, Aljosa","last_name":"Valentincic"}],"date_updated":"2023-01-24T15:33:44Z","page":"117-150","intvolume":"        22","citation":{"mla":"Kosi, Urska, and Aljosa Valentincic. “Write-Offs and Profitability in Private Firms: Disentangling the Impact of Tax-Minimisation Incentives.” <i>European Accounting Review</i>, vol. 22, no. 1, 2013, pp. 117–50, doi:<a href=\"https://doi.org/10.1080/09638180.2012.661938\">10.1080/09638180.2012.661938</a>.","bibtex":"@article{Kosi_Valentincic_2013, title={Write-offs and profitability in private firms: Disentangling the impact of tax-minimisation incentives}, volume={22}, DOI={<a href=\"https://doi.org/10.1080/09638180.2012.661938\">10.1080/09638180.2012.661938</a>}, number={1}, journal={European Accounting Review}, author={Kosi, Urska and Valentincic, Aljosa}, year={2013}, pages={117–150} }","short":"U. 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