---
_id: '65333'
author:
- first_name: Kerstin
full_name: Droß-Krüpe, Kerstin
id: '125711'
last_name: Droß-Krüpe
- first_name: Yvonne
full_name: Wagner, Yvonne
last_name: Wagner
citation:
ama: Droß-Krüpe K, Wagner Y. Ancient Wardrobe Studies. The Wardrobe of Kroniania
from Tebtynis. Archaeological Textiles Review. 2013;55:39-46.
apa: Droß-Krüpe, K., & Wagner, Y. (2013). Ancient Wardrobe Studies. The Wardrobe
of Kroniania from Tebtynis. Archaeological Textiles Review, 55,
39–46.
bibtex: '@article{Droß-Krüpe_Wagner_2013, title={Ancient Wardrobe Studies. The Wardrobe
of Kroniania from Tebtynis}, volume={55}, journal={Archaeological Textiles Review},
author={Droß-Krüpe, Kerstin and Wagner, Yvonne}, year={2013}, pages={39–46} }'
chicago: 'Droß-Krüpe, Kerstin, and Yvonne Wagner. “Ancient Wardrobe Studies. The
Wardrobe of Kroniania from Tebtynis.” Archaeological Textiles Review 55
(2013): 39–46.'
ieee: K. Droß-Krüpe and Y. Wagner, “Ancient Wardrobe Studies. The Wardrobe of Kroniania
from Tebtynis,” Archaeological Textiles Review, vol. 55, pp. 39–46, 2013.
mla: Droß-Krüpe, Kerstin, and Yvonne Wagner. “Ancient Wardrobe Studies. The Wardrobe
of Kroniania from Tebtynis.” Archaeological Textiles Review, vol. 55, 2013,
pp. 39–46.
short: K. Droß-Krüpe, Y. Wagner, Archaeological Textiles Review 55 (2013) 39–46.
date_created: 2026-04-02T09:14:51Z
date_updated: 2026-04-02T15:30:02Z
extern: '1'
intvolume: ' 55'
language:
- iso: eng
page: 39-46
publication: Archaeological Textiles Review
publication_status: published
quality_controlled: '1'
status: public
title: Ancient Wardrobe Studies. The Wardrobe of Kroniania from Tebtynis
type: journal_article
user_id: '125711'
volume: 55
year: '2013'
...
---
_id: '65334'
author:
- first_name: Kerstin
full_name: Droß-Krüpe, Kerstin
id: '125711'
last_name: Droß-Krüpe
citation:
ama: Droß-Krüpe K. Medici cohortis - medici legionis. Zur medizinischen Versorgung
der römischen Armee. Mitteilungen der Anthropologischen Gesellschaft in Wien.
Published online 2013:25-35.
apa: Droß-Krüpe, K. (2013). Medici cohortis - medici legionis. Zur medizinischen
Versorgung der römischen Armee. Mitteilungen der Anthropologischen Gesellschaft
in Wien, 25–35.
bibtex: '@article{Droß-Krüpe_2013, title={Medici cohortis - medici legionis. Zur
medizinischen Versorgung der römischen Armee}, journal={Mitteilungen der Anthropologischen
Gesellschaft in Wien}, author={Droß-Krüpe, Kerstin}, year={2013}, pages={25–35}
}'
chicago: Droß-Krüpe, Kerstin. “Medici cohortis - medici legionis. Zur medizinischen
Versorgung der römischen Armee.” Mitteilungen der Anthropologischen Gesellschaft
in Wien, 2013, 25–35.
ieee: K. Droß-Krüpe, “Medici cohortis - medici legionis. Zur medizinischen Versorgung
der römischen Armee,” Mitteilungen der Anthropologischen Gesellschaft in Wien,
pp. 25–35, 2013.
mla: Droß-Krüpe, Kerstin. “Medici cohortis - medici legionis. Zur medizinischen
Versorgung der römischen Armee.” Mitteilungen der Anthropologischen Gesellschaft
in Wien, 2013, pp. 25–35.
short: K. Droß-Krüpe, Mitteilungen der Anthropologischen Gesellschaft in Wien (2013)
25–35.
date_created: 2026-04-02T09:17:47Z
date_updated: 2026-04-02T15:29:36Z
extern: '1'
language:
- iso: ger
page: 25-35
publication: Mitteilungen der Anthropologischen Gesellschaft in Wien
publication_status: published
quality_controlled: '1'
status: public
title: Medici cohortis - medici legionis. Zur medizinischen Versorgung der römischen
Armee
type: journal_article
user_id: '125711'
year: '2013'
...
---
_id: '65332'
author:
- first_name: Kerstin
full_name: Droß-Krüpe, Kerstin
id: '125711'
last_name: Droß-Krüpe
- first_name: Yvonne
full_name: Wagner, Yvonne
last_name: Wagner
citation:
ama: Droß-Krüpe K, Wagner Y. Kleidung als Mitgift im kaiserzeitlichen Ägypten. Eine
Bestandsaufnahme. MBAH. 2013;31:153-173.
apa: Droß-Krüpe, K., & Wagner, Y. (2013). Kleidung als Mitgift im kaiserzeitlichen
Ägypten. Eine Bestandsaufnahme. MBAH, 31, 153–173.
bibtex: '@article{Droß-Krüpe_Wagner_2013, title={Kleidung als Mitgift im kaiserzeitlichen
Ägypten. Eine Bestandsaufnahme}, volume={31}, journal={MBAH}, author={Droß-Krüpe,
Kerstin and Wagner, Yvonne}, year={2013}, pages={153–173} }'
chicago: 'Droß-Krüpe, Kerstin, and Yvonne Wagner. “Kleidung als Mitgift im kaiserzeitlichen
Ägypten. Eine Bestandsaufnahme.” MBAH 31 (2013): 153–73.'
ieee: K. Droß-Krüpe and Y. Wagner, “Kleidung als Mitgift im kaiserzeitlichen Ägypten.
Eine Bestandsaufnahme,” MBAH, vol. 31, pp. 153–173, 2013.
mla: Droß-Krüpe, Kerstin, and Yvonne Wagner. “Kleidung als Mitgift im kaiserzeitlichen
Ägypten. Eine Bestandsaufnahme.” MBAH, vol. 31, 2013, pp. 153–73.
short: K. Droß-Krüpe, Y. Wagner, MBAH 31 (2013) 153–173.
date_created: 2026-04-02T09:11:18Z
date_updated: 2026-04-02T15:30:25Z
extern: '1'
intvolume: ' 31'
language:
- iso: ger
page: 153-173
publication: MBAH
publication_status: published
quality_controlled: '1'
status: public
title: Kleidung als Mitgift im kaiserzeitlichen Ägypten. Eine Bestandsaufnahme
type: journal_article
user_id: '125711'
volume: 31
year: '2013'
...
---
_id: '5191'
abstract:
- lang: eng
text: This study examines the relevance of financial and non-financial information
for the valuation of venture capital (VC) investments. Based on a hand-collected
data set on venture-backed start-ups in Germany, we investigate the internal due
diligence documents of over 200 investment rounds. We document that balance sheet
and income statement items capture as much economic content as verifiable non-financial
information (e.g. team experience or the number of patents) while controlling
for several deal characteristics (e.g. industry, investment round, or yearly VC
fund inflows). In addition, we show that valuations based on accounting and non-accounting
information yield a level of valuation accuracy that is comparable to that of
publicly traded firms. Further analyses show that the industry-specific total
asset multiples outperform the popular revenue multiples but lead to significantly
less accurate results than those obtained from the more comprehensive valuation
models. Overall, our findings might inform researchers and standard-setters of
the usefulness of accounting information for investment companies and provide
additional evidence to gauge the overall valuation accuracy in VC settings.
article_type: original
author:
- first_name: Sönke
full_name: Sievers, Sönke
id: '46447'
last_name: Sievers
- first_name: Christopher F
full_name: Mokwa, Christopher F
last_name: Mokwa
- first_name: Georg
full_name: Keienburg, Georg
last_name: Keienburg
citation:
ama: Sievers S, Mokwa CF, Keienburg G. The relevance of financial versus non-financial
information for the valuation of venture capital-backed firms. European Accounting
Review (VHB-JOURQUAL 4 Ranking A). 2013;22(3):467-511. doi:10.1080/09638180.2012.741051
apa: Sievers, S., Mokwa, C. F., & Keienburg, G. (2013). The relevance of financial
versus non-financial information for the valuation of venture capital-backed firms.
European Accounting Review (VHB-JOURQUAL 4 Ranking A), 22(3), 467–511.
https://doi.org/10.1080/09638180.2012.741051
bibtex: '@article{Sievers_Mokwa_Keienburg_2013, title={The relevance of financial
versus non-financial information for the valuation of venture capital-backed firms},
volume={22}, DOI={10.1080/09638180.2012.741051},
number={3}, journal={European Accounting Review (VHB-JOURQUAL 4 Ranking A)}, publisher={Taylor
\& Francis}, author={Sievers, Sönke and Mokwa, Christopher F and Keienburg,
Georg}, year={2013}, pages={467–511} }'
chicago: 'Sievers, Sönke, Christopher F Mokwa, and Georg Keienburg. “The Relevance
of Financial versus Non-Financial Information for the Valuation of Venture Capital-Backed
Firms.” European Accounting Review (VHB-JOURQUAL 4 Ranking A) 22, no. 3
(2013): 467–511. https://doi.org/10.1080/09638180.2012.741051.'
ieee: 'S. Sievers, C. F. Mokwa, and G. Keienburg, “The relevance of financial versus
non-financial information for the valuation of venture capital-backed firms,”
European Accounting Review (VHB-JOURQUAL 4 Ranking A), vol. 22, no. 3,
pp. 467–511, 2013, doi: 10.1080/09638180.2012.741051.'
mla: Sievers, Sönke, et al. “The Relevance of Financial versus Non-Financial Information
for the Valuation of Venture Capital-Backed Firms.” European Accounting Review
(VHB-JOURQUAL 4 Ranking A), vol. 22, no. 3, Taylor \& Francis, 2013, pp.
467–511, doi:10.1080/09638180.2012.741051.
short: S. Sievers, C.F. Mokwa, G. Keienburg, European Accounting Review (VHB-JOURQUAL
4 Ranking A) 22 (2013) 467–511.
date_created: 2018-10-31T11:27:42Z
date_updated: 2026-04-09T07:59:17Z
department:
- _id: '275'
doi: 10.1080/09638180.2012.741051
extern: '1'
intvolume: ' 22'
issue: '3'
jel:
- G24
- G32
- M41
keyword:
- value relevance
- equity valuation
- venture capital
- human capital
- start-ups
language:
- iso: eng
main_file_link:
- url: http://www.tandfonline.com/doi/full/10.1080/09638180.2012.741051
page: 467-511
publication: European Accounting Review (VHB-JOURQUAL 4 Ranking A)
publication_status: published
publisher: Taylor \& Francis
quality_controlled: '1'
related_material:
link:
- relation: earlier_version
url: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1449740
status: public
title: The relevance of financial versus non-financial information for the valuation
of venture capital-backed firms
type: journal_article
user_id: '115848'
volume: 22
year: '2013'
...
---
_id: '5192'
abstract:
- lang: eng
text: For the valuation of fast growing innovative firms Schwartz and Moon (Financ
Anal J 56:62–75, 2000), (Financ Rev 36:7–26, 2001) develop a fundamental valuation
model where key parameters follow stochastic processes. While prior research shows
promising potential for this model, it has never been tested on a large scale
dataset. Thus, guided by economic theory, this paper is the first to design a
large-scale applicable implementation on around 30,000 technology firm quarter
observations from 1992 to 2009 for the US to assess this model. Evaluating the
feasibility and performance of the Schwartz-Moon model reveals that it is comparably
accurate to the traditional sales multiple with key advantages in valuing small
and non-listed firms. Most importantly, however, the model is able to indicate
severe market over- or undervaluation from a fundamental perspective. We demonstrate
that a trading strategy based on our implementation has significant investment
value. Consequently, the model seems suitable for detecting misvaluations as the
dot-com bubble.
article_type: original
author:
- first_name: Jan
full_name: Klobucnik, Jan
last_name: Klobucnik
- first_name: Sönke
full_name: Sievers, Sönke
id: '46447'
last_name: Sievers
citation:
ama: Klobucnik J, Sievers S. Valuing high technology growth firms. Journal of
Business Economics (VHB-JOURQUAL 4 Ranking B). 2013;83(9):947-984. doi:https://doi.org/10.1007/s11573-013-0684-2
apa: Klobucnik, J., & Sievers, S. (2013). Valuing high technology growth firms.
Journal of Business Economics (VHB-JOURQUAL 4 Ranking B), 83(9),
947–984. https://doi.org/10.1007/s11573-013-0684-2
bibtex: '@article{Klobucnik_Sievers_2013, title={Valuing high technology growth
firms}, volume={83}, DOI={https://doi.org/10.1007/s11573-013-0684-2},
number={9}, journal={Journal of Business Economics (VHB-JOURQUAL 4 Ranking B)},
publisher={Springer}, author={Klobucnik, Jan and Sievers, Sönke}, year={2013},
pages={947–984} }'
chicago: 'Klobucnik, Jan, and Sönke Sievers. “Valuing High Technology Growth Firms.”
Journal of Business Economics (VHB-JOURQUAL 4 Ranking B) 83, no. 9 (2013):
947–84. https://doi.org/10.1007/s11573-013-0684-2.'
ieee: 'J. Klobucnik and S. Sievers, “Valuing high technology growth firms,” Journal
of Business Economics (VHB-JOURQUAL 4 Ranking B), vol. 83, no. 9, pp. 947–984,
2013, doi: https://doi.org/10.1007/s11573-013-0684-2.'
mla: Klobucnik, Jan, and Sönke Sievers. “Valuing High Technology Growth Firms.”
Journal of Business Economics (VHB-JOURQUAL 4 Ranking B), vol. 83, no.
9, Springer, 2013, pp. 947–84, doi:https://doi.org/10.1007/s11573-013-0684-2.
short: J. Klobucnik, S. Sievers, Journal of Business Economics (VHB-JOURQUAL 4 Ranking
B) 83 (2013) 947–984.
date_created: 2018-10-31T11:31:56Z
date_updated: 2026-04-09T08:00:16Z
department:
- _id: '275'
doi: https://doi.org/10.1007/s11573-013-0684-2
extern: '1'
intvolume: ' 83'
issue: '9'
jel:
- G11
- G12
- G17
- G33
keyword:
- Schwartz-Moon model
- Market mispricing
- Empirical test
- Company valuation
- Trading strategy
language:
- iso: eng
main_file_link:
- url: https://link.springer.com/article/10.1007/s11573-013-0684-2
page: 947-984
publication: Journal of Business Economics (VHB-JOURQUAL 4 Ranking B)
publication_status: published
publisher: Springer
quality_controlled: '1'
status: public
title: Valuing high technology growth firms
type: journal_article
user_id: '115848'
volume: 83
year: '2013'
...
---
_id: '5113'
abstract:
- lang: eng
text: 'Standard equity valuation approaches (i.e., DDM, RIM, and DCF model) are
derived under the assumption of ideal conditions, such as infinite payoffs and
clean surplus accounting. Because these conditions are hardly ever met, we extend
the standard approaches, based on the fundamental principle of financial statement
articulation. The extended models are then tested empirically by employing two
sets of forecasts: (1) analyst forecasts provided by Value Line and (2) forecasts
generated by cross-sectional regression models. The main result is that our extended
models yield considerably smaller valuation errors. Moreover, by construction,
identical value estimates are obtained across the extended models. By reestablishing
empirical equivalence under non-ideal conditions, our approach provides a benchmark
that enables us to quantify the errors resulting from individual deviations from
ideal conditions, and thus, to analyze the robustness of the standard approaches.
Finally, by providing a level playing field for the different valuation approaches,
our findings have implications for other empirical settings, for example, estimating
the implied cost of capital. '
article_type: original
author:
- first_name: Nicolas
full_name: Heinrichs, Nicolas
last_name: Heinrichs
- first_name: Dieter
full_name: Hess, Dieter
last_name: Hess
- first_name: Carsten
full_name: Homburg, Carsten
last_name: Homburg
- first_name: Michael
full_name: Lorenz, Michael
last_name: Lorenz
- first_name: Sönke
full_name: Sievers, Sönke
id: '46447'
last_name: Sievers
citation:
ama: 'Heinrichs N, Hess D, Homburg C, Lorenz M, Sievers S. Extended dividend, cash
flow, and residual income valuation models: Accounting for deviations from ideal
conditions. Contemporary Accounting Research (VHB-JOURQUAL 4 Ranking A+).
2013;30(1):42-79. doi:10.2139/ssrn.1145201'
apa: 'Heinrichs, N., Hess, D., Homburg, C., Lorenz, M., & Sievers, S. (2013).
Extended dividend, cash flow, and residual income valuation models: Accounting
for deviations from ideal conditions. Contemporary Accounting Research (VHB-JOURQUAL
4 Ranking A+), 30(1), 42–79. https://doi.org/10.2139/ssrn.1145201'
bibtex: '@article{Heinrichs_Hess_Homburg_Lorenz_Sievers_2013, title={Extended dividend,
cash flow, and residual income valuation models: Accounting for deviations from
ideal conditions}, volume={30}, DOI={10.2139/ssrn.1145201},
number={1}, journal={Contemporary Accounting Research (VHB-JOURQUAL 4 Ranking
A+)}, publisher={Wiley Online Library}, author={Heinrichs, Nicolas and Hess, Dieter
and Homburg, Carsten and Lorenz, Michael and Sievers, Sönke}, year={2013}, pages={42–79}
}'
chicago: 'Heinrichs, Nicolas, Dieter Hess, Carsten Homburg, Michael Lorenz, and
Sönke Sievers. “Extended Dividend, Cash Flow, and Residual Income Valuation Models:
Accounting for Deviations from Ideal Conditions.” Contemporary Accounting Research
(VHB-JOURQUAL 4 Ranking A+) 30, no. 1 (2013): 42–79. https://doi.org/10.2139/ssrn.1145201.'
ieee: 'N. Heinrichs, D. Hess, C. Homburg, M. Lorenz, and S. Sievers, “Extended dividend,
cash flow, and residual income valuation models: Accounting for deviations from
ideal conditions,” Contemporary Accounting Research (VHB-JOURQUAL 4 Ranking
A+), vol. 30, no. 1, pp. 42–79, 2013, doi: 10.2139/ssrn.1145201.'
mla: 'Heinrichs, Nicolas, et al. “Extended Dividend, Cash Flow, and Residual Income
Valuation Models: Accounting for Deviations from Ideal Conditions.” Contemporary
Accounting Research (VHB-JOURQUAL 4 Ranking A+), vol. 30, no. 1, Wiley Online
Library, 2013, pp. 42–79, doi:10.2139/ssrn.1145201.'
short: N. Heinrichs, D. Hess, C. Homburg, M. Lorenz, S. Sievers, Contemporary Accounting
Research (VHB-JOURQUAL 4 Ranking A+) 30 (2013) 42–79.
date_created: 2018-10-31T07:58:17Z
date_updated: 2026-04-09T08:22:32Z
department:
- _id: '275'
doi: 10.2139/ssrn.1145201
extern: '1'
intvolume: ' 30'
issue: '1'
jel:
- G12
- G14
- M41
keyword:
- Dividend Discount Model
- Residual Income
- Discounted Cash Flow
- Dirty Surplus
- Terminal Value
- Valuation Error
language:
- iso: eng
main_file_link:
- url: http://onlinelibrary.wiley.com/doi/10.1111/j.1911-3846.2011.01148.x/abstract
page: 42-79
publication: Contemporary Accounting Research (VHB-JOURQUAL 4 Ranking A+)
publication_status: published
publisher: Wiley Online Library
quality_controlled: '1'
related_material:
link:
- relation: earlier_version
url: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1145201
status: public
title: 'Extended dividend, cash flow, and residual income valuation models: Accounting
for deviations from ideal conditions'
type: journal_article
user_id: '115848'
volume: 30
year: '2013'
...
---
_id: '20863'
abstract:
- lang: eng
text: This article examines and extends research on the relation between the capital
asset pricing model market beta, accounting risk measures and macroeconomic risk
factors. We employ a beta decomposition approach that nests competing models with
different business risk proxies and allows to frame cross-model comparison. Because
model tests require estimated independent variables resulting in measurement error,
we empirically estimate three comparable model specifications with instrumental
variable estimators and for the first time provide thorough instrument diagnostics
in this setting. Correcting for the heretofore neglected weak instruments problem
we find that growth risk (i.e., the risk of firm sales variations that are inconsistent
with the market wide trends), is the business risk that explains cross-sectional
variations in market beta best.
article_type: original
author:
- first_name: Tobias
full_name: Schlueter, Tobias
last_name: Schlueter
- first_name: Sönke
full_name: Sievers, Sönke
id: '46447'
last_name: Sievers
citation:
ama: 'Schlueter T, Sievers S. Determinants of market beta: the impacts of firm-specific
accounting figures and market conditions. Review of Quantitative Finance and
Accounting (VHB-JOURQUAL 4 Ranking B). 2013;(3):535-570. doi:10.1007/s11156-013-0352-1'
apa: 'Schlueter, T., & Sievers, S. (2013). Determinants of market beta: the
impacts of firm-specific accounting figures and market conditions. Review of
Quantitative Finance and Accounting (VHB-JOURQUAL 4 Ranking B), 3,
535–570. https://doi.org/10.1007/s11156-013-0352-1'
bibtex: '@article{Schlueter_Sievers_2013, title={Determinants of market beta: the
impacts of firm-specific accounting figures and market conditions}, DOI={10.1007/s11156-013-0352-1},
number={3}, journal={Review of Quantitative Finance and Accounting (VHB-JOURQUAL
4 Ranking B)}, author={Schlueter, Tobias and Sievers, Sönke}, year={2013}, pages={535–570}
}'
chicago: 'Schlueter, Tobias, and Sönke Sievers. “Determinants of Market Beta: The
Impacts of Firm-Specific Accounting Figures and Market Conditions.” Review
of Quantitative Finance and Accounting (VHB-JOURQUAL 4 Ranking B), no. 3 (2013):
535–70. https://doi.org/10.1007/s11156-013-0352-1.'
ieee: 'T. Schlueter and S. Sievers, “Determinants of market beta: the impacts of
firm-specific accounting figures and market conditions,” Review of Quantitative
Finance and Accounting (VHB-JOURQUAL 4 Ranking B), no. 3, pp. 535–570, 2013,
doi: 10.1007/s11156-013-0352-1.'
mla: 'Schlueter, Tobias, and Sönke Sievers. “Determinants of Market Beta: The Impacts
of Firm-Specific Accounting Figures and Market Conditions.” Review of Quantitative
Finance and Accounting (VHB-JOURQUAL 4 Ranking B), no. 3, 2013, pp. 535–70,
doi:10.1007/s11156-013-0352-1.'
short: T. Schlueter, S. Sievers, Review of Quantitative Finance and Accounting (VHB-JOURQUAL
4 Ranking B) (2013) 535–570.
date_created: 2021-01-05T09:28:36Z
date_updated: 2026-04-09T08:02:58Z
department:
- _id: '275'
doi: 10.1007/s11156-013-0352-1
extern: '1'
issue: '3'
jel:
- C36
- G11
- G12
keyword:
- CAPM
- Cost of capital
- Accounting beta
- Intrinsic business risk
- Growth risk
- Instrumental variables
language:
- iso: eng
main_file_link:
- url: https://link.springer.com/article/10.1007/s11156-013-0352-1
page: 535-570
publication: Review of Quantitative Finance and Accounting (VHB-JOURQUAL 4 Ranking
B)
publication_identifier:
issn:
- 0924-865X
- 1573-7179
publication_status: published
quality_controlled: '1'
status: public
title: 'Determinants of market beta: the impacts of firm-specific accounting figures
and market conditions'
type: journal_article
user_id: '115848'
year: '2013'
...
---
_id: '5108'
abstract:
- lang: eng
text: 'This study integrates the government in the context of company valuation.
Our framework allows to analyze and to quantify the risk-sharing effects and conflicts
of interest between the government and the shareholders when firms follow different
financial policies. We provide novel evidence that firms with fixed future levels
of debt might invest more than socially desirable. Economically, this happens
if the gain in tax-shields is big enough to outweigh the loss in the unlevered
firm value. Our findings have implications for the practice of investment subsidy
programs provided by the government to avoid fostering investments beyond the
socially optimal level. '
article_type: original
author:
- first_name: Daniel
full_name: Kreutzmann, Daniel
last_name: Kreutzmann
- first_name: Sönke
full_name: Sievers, Sönke
id: '46447'
last_name: Sievers
- first_name: Christian
full_name: Mueller, Christian
last_name: Mueller
citation:
ama: Kreutzmann D, Sievers S, Mueller C. Investment distortions and the value of
the government’s tax claim. Applied Financial Economics (VHB-JOURQUAL 4 Ranking
C). 2013;23(11):977-989. doi:10.1080/09603107.2013.786161
apa: Kreutzmann, D., Sievers, S., & Mueller, C. (2013). Investment distortions
and the value of the government’s tax claim. Applied Financial Economics (VHB-JOURQUAL
4 Ranking C), 23(11), 977–989. https://doi.org/10.1080/09603107.2013.786161
bibtex: '@article{Kreutzmann_Sievers_Mueller_2013, title={Investment distortions
and the value of the government’s tax claim}, volume={23}, DOI={10.1080/09603107.2013.786161},
number={11}, journal={Applied Financial Economics (VHB-JOURQUAL 4 Ranking C)},
publisher={Taylor \& Francis}, author={Kreutzmann, Daniel and Sievers, Sönke
and Mueller, Christian}, year={2013}, pages={977–989} }'
chicago: 'Kreutzmann, Daniel, Sönke Sievers, and Christian Mueller. “Investment
Distortions and the Value of the Government’s Tax Claim.” Applied Financial
Economics (VHB-JOURQUAL 4 Ranking C) 23, no. 11 (2013): 977–89. https://doi.org/10.1080/09603107.2013.786161.'
ieee: 'D. Kreutzmann, S. Sievers, and C. Mueller, “Investment distortions and the
value of the government’s tax claim,” Applied Financial Economics (VHB-JOURQUAL
4 Ranking C), vol. 23, no. 11, pp. 977–989, 2013, doi: 10.1080/09603107.2013.786161.'
mla: Kreutzmann, Daniel, et al. “Investment Distortions and the Value of the Government’s
Tax Claim.” Applied Financial Economics (VHB-JOURQUAL 4 Ranking C), vol.
23, no. 11, Taylor \& Francis, 2013, pp. 977–89, doi:10.1080/09603107.2013.786161.
short: D. Kreutzmann, S. Sievers, C. Mueller, Applied Financial Economics (VHB-JOURQUAL
4 Ranking C) 23 (2013) 977–989.
date_created: 2018-10-31T07:50:58Z
date_updated: 2026-04-09T08:04:59Z
department:
- _id: '275'
doi: 10.1080/09603107.2013.786161
extern: '1'
intvolume: ' 23'
issue: '11'
jel:
- G31
- G32
- H21
- H25
keyword:
- corporate tax claim
- company valuation
- optimal investment
- cost of capital
language:
- iso: eng
main_file_link:
- url: https://www.tandfonline.com/doi/full/10.1080/09603107.2013.786161#.VE5YmBZwmAd
page: 977-989
publication: Applied Financial Economics (VHB-JOURQUAL 4 Ranking C)
publication_status: published
publisher: Taylor \& Francis
status: public
title: Investment distortions and the value of the government's tax claim
type: journal_article
user_id: '115848'
volume: 23
year: '2013'
...