[{"user_id":"125711","series_title":"Muziris","_id":"65276","language":[{"iso":"eng"}],"extern":"1","type":"book_editor","status":"public","editor":[{"id":"125711","full_name":"Droß-Krüpe, Kerstin","last_name":"Droß-Krüpe","first_name":"Kerstin"},{"last_name":"Baumann","full_name":"Baumann, Stefan","first_name":"Stefan"},{"last_name":"Fink","full_name":"Fink, Sebastian","first_name":"Sebastian"},{"first_name":"Sven","last_name":"Günther","full_name":"Günther, Sven"},{"last_name":"Reinard","full_name":"Reinard, Patrick","first_name":"Patrick"}],"date_created":"2026-04-01T12:29:49Z","volume":1,"date_updated":"2026-04-02T15:45:58Z","title":"Trade and Seafaring in Antiquity: Red Sea - Persian Gulf - Indian Ocean. Proceedings of the 1st Muziris Workshop Trier, 28th May 2021,","publication_status":"published","citation":{"ieee":"K. Droß-Krüpe, S. Baumann, S. Fink, S. Günther, and P. Reinard, Eds., <i>Trade and Seafaring in Antiquity: Red Sea - Persian Gulf - Indian Ocean. Proceedings of the 1st Muziris Workshop Trier, 28th May 2021,</i> vol. 1. Münster, 2023.","chicago":"Droß-Krüpe, Kerstin, Stefan Baumann, Sebastian Fink, Sven Günther, and Patrick Reinard, eds. <i>Trade and Seafaring in Antiquity: Red Sea - Persian Gulf - Indian Ocean. Proceedings of the 1st Muziris Workshop Trier, 28th May 2021,</i>. Vol. 1. Muziris. Münster, 2023.","ama":"Droß-Krüpe K, Baumann S, Fink S, Günther S, Reinard P, eds. <i>Trade and Seafaring in Antiquity: Red Sea - Persian Gulf - Indian Ocean. Proceedings of the 1st Muziris Workshop Trier, 28th May 2021,</i>. Vol 1.; 2023.","short":"K. Droß-Krüpe, S. Baumann, S. Fink, S. Günther, P. Reinard, eds., Trade and Seafaring in Antiquity: Red Sea - Persian Gulf - Indian Ocean. Proceedings of the 1st Muziris Workshop Trier, 28th May 2021, Münster, 2023.","bibtex":"@book{Droß-Krüpe_Baumann_Fink_Günther_Reinard_2023, place={Münster}, series={Muziris}, title={Trade and Seafaring in Antiquity: Red Sea - Persian Gulf - Indian Ocean. Proceedings of the 1st Muziris Workshop Trier, 28th May 2021,}, volume={1}, year={2023}, collection={Muziris} }","mla":"Droß-Krüpe, Kerstin, et al., editors. <i>Trade and Seafaring in Antiquity: Red Sea - Persian Gulf - Indian Ocean. Proceedings of the 1st Muziris Workshop Trier, 28th May 2021,</i>. 2023.","apa":"Droß-Krüpe, K., Baumann, S., Fink, S., Günther, S., &#38; Reinard, P. (Eds.). (2023). <i>Trade and Seafaring in Antiquity: Red Sea - Persian Gulf - Indian Ocean. Proceedings of the 1st Muziris Workshop Trier, 28th May 2021,</i> (Vol. 1)."},"intvolume":"         1","year":"2023","place":"Münster"},{"date_updated":"2026-04-02T15:46:41Z","volume":3,"date_created":"2026-04-01T12:26:19Z","title":"Orientalist Gazes. Reception and Construction of Images of the Ancient Near East since the 17th Century","publication_status":"published","place":"Münster","year":"2023","intvolume":"         3","citation":{"bibtex":"@book{Droß-Krüpe_Garcia Ventura_Ruffing_Vederame_2023, place={Münster}, series={wEdge}, title={Orientalist Gazes. Reception and Construction of Images of the Ancient Near East since the 17th Century}, volume={3}, year={2023}, collection={wEdge} }","short":"K. Droß-Krüpe, A. Garcia Ventura, K. Ruffing, L. Vederame, eds., Orientalist Gazes. Reception and Construction of Images of the Ancient Near East since the 17th Century, Münster, 2023.","mla":"Droß-Krüpe, Kerstin, et al., editors. <i>Orientalist Gazes. Reception and Construction of Images of the Ancient Near East since the 17th Century</i>. 2023.","apa":"Droß-Krüpe, K., Garcia Ventura, A., Ruffing, K., &#38; Vederame, L. (Eds.). (2023). <i>Orientalist Gazes. Reception and Construction of Images of the Ancient Near East since the 17th Century</i> (Vol. 3).","ama":"Droß-Krüpe K, Garcia Ventura A, Ruffing K, Vederame L, eds. <i>Orientalist Gazes. Reception and Construction of Images of the Ancient Near East since the 17th Century</i>. Vol 3.; 2023.","ieee":"K. Droß-Krüpe, A. Garcia Ventura, K. Ruffing, and L. Vederame, Eds., <i>Orientalist Gazes. Reception and Construction of Images of the Ancient Near East since the 17th Century</i>, vol. 3. Münster, 2023.","chicago":"Droß-Krüpe, Kerstin, Agnès Garcia Ventura, Kai Ruffing, and Lorenzo Vederame, eds. <i>Orientalist Gazes. Reception and Construction of Images of the Ancient Near East since the 17th Century</i>. Vol. 3. WEdge. Münster, 2023."},"_id":"65275","series_title":"wEdge","user_id":"125711","language":[{"iso":"eng"}],"extern":"1","type":"book_editor","editor":[{"first_name":"Kerstin","full_name":"Droß-Krüpe, Kerstin","id":"125711","last_name":"Droß-Krüpe"},{"full_name":"Garcia Ventura, Agnès","last_name":"Garcia Ventura","first_name":"Agnès"},{"full_name":"Ruffing, Kai","last_name":"Ruffing","first_name":"Kai"},{"first_name":"Lorenzo","full_name":"Vederame, Lorenzo","last_name":"Vederame"}],"status":"public"},{"_id":"65369","user_id":"126475","language":[{"iso":"eng"}],"extern":"1","type":"journal_article","publication":"Sozial Extra","status":"public","oa":"1","date_updated":"2026-04-08T11:27:47Z","author":[{"id":"126475","full_name":"Menzel, Tessa-Marie","last_name":"Menzel","first_name":"Tessa-Marie"}],"date_created":"2026-04-08T07:49:45Z","volume":47,"title":"#bedürfnisorientiert und #bindungsorientiert. Ein Erziehungstrend in den Sozialen Medien","main_file_link":[{"open_access":"1","url":"doi.org/10.1007/s12054-023-00639-8 "}],"doi":"doi.org/10.1007/s12054-023-00639-8 ","quality_controlled":"1","issue":"6","year":"2023","citation":{"apa":"Menzel, T.-M. (2023). #bedürfnisorientiert und #bindungsorientiert. Ein Erziehungstrend in den Sozialen Medien. <i>Sozial Extra</i>, <i>47</i>(6). <a href=\"https://doi.org/doi.org/10.1007/s12054-023-00639-8 \">https://doi.org/doi.org/10.1007/s12054-023-00639-8 </a>","bibtex":"@article{Menzel_2023, title={#bedürfnisorientiert und #bindungsorientiert. Ein Erziehungstrend in den Sozialen Medien}, volume={47}, DOI={<a href=\"https://doi.org/doi.org/10.1007/s12054-023-00639-8 \">doi.org/10.1007/s12054-023-00639-8 </a>}, number={6}, journal={Sozial Extra}, author={Menzel, Tessa-Marie}, year={2023} }","short":"T.-M. Menzel, Sozial Extra 47 (2023).","mla":"Menzel, Tessa-Marie. “#bedürfnisorientiert Und #bindungsorientiert. Ein Erziehungstrend in Den Sozialen Medien.” <i>Sozial Extra</i>, vol. 47, no. 6, 2023, doi:<a href=\"https://doi.org/doi.org/10.1007/s12054-023-00639-8 \">doi.org/10.1007/s12054-023-00639-8 </a>.","ama":"Menzel T-M. #bedürfnisorientiert und #bindungsorientiert. Ein Erziehungstrend in den Sozialen Medien. <i>Sozial Extra</i>. 2023;47(6). doi:<a href=\"https://doi.org/doi.org/10.1007/s12054-023-00639-8 \">doi.org/10.1007/s12054-023-00639-8 </a>","ieee":"T.-M. Menzel, “#bedürfnisorientiert und #bindungsorientiert. Ein Erziehungstrend in den Sozialen Medien,” <i>Sozial Extra</i>, vol. 47, no. 6, 2023, doi: <a href=\"https://doi.org/doi.org/10.1007/s12054-023-00639-8 \">doi.org/10.1007/s12054-023-00639-8 </a>.","chicago":"Menzel, Tessa-Marie. “#bedürfnisorientiert Und #bindungsorientiert. Ein Erziehungstrend in Den Sozialen Medien.” <i>Sozial Extra</i> 47, no. 6 (2023). <a href=\"https://doi.org/doi.org/10.1007/s12054-023-00639-8 \">https://doi.org/doi.org/10.1007/s12054-023-00639-8 </a>."},"intvolume":"        47"},{"extern":"1","language":[{"iso":"eng"}],"user_id":"126475","_id":"65370","status":"public","editor":[{"full_name":"Ecarius, Jutta","last_name":"Ecarius","first_name":"Jutta"},{"first_name":"Ronnie","last_name":"Oliveras","full_name":"Oliveras, Ronnie"}],"publication":"Qualitatives Forschen in der Erziehungswissenschaft. Prozesse und Vielfalt der rekonstruktiven Erkenntnisgewinnung","type":"book_chapter","title":"Theorielose Empirie? Ideen zu einem theoretisch sensibilisierten Forschen mit der Grounded Theory","date_created":"2026-04-08T07:52:20Z","author":[{"first_name":"Tessa-Marie","last_name":"Menzel","id":"126475","full_name":"Menzel, Tessa-Marie"},{"first_name":"Claudia","last_name":"Equit","full_name":"Equit, Claudia"}],"publisher":"Barbara Budrich","date_updated":"2026-04-08T11:27:51Z","citation":{"chicago":"Menzel, Tessa-Marie, and Claudia Equit. “Theorielose Empirie? Ideen Zu Einem Theoretisch Sensibilisierten Forschen Mit Der Grounded Theory.” In <i>Qualitatives Forschen in Der Erziehungswissenschaft. Prozesse Und Vielfalt Der Rekonstruktiven Erkenntnisgewinnung</i>, edited by Jutta Ecarius and Ronnie Oliveras. Barbara Budrich, 2023.","ieee":"T.-M. Menzel and C. Equit, “Theorielose Empirie? Ideen zu einem theoretisch sensibilisierten Forschen mit der Grounded Theory,” in <i>Qualitatives Forschen in der Erziehungswissenschaft. Prozesse und Vielfalt der rekonstruktiven Erkenntnisgewinnung</i>, J. Ecarius and R. Oliveras, Eds. Barbara Budrich, 2023.","ama":"Menzel T-M, Equit C. Theorielose Empirie? Ideen zu einem theoretisch sensibilisierten Forschen mit der Grounded Theory. In: Ecarius J, Oliveras R, eds. <i>Qualitatives Forschen in Der Erziehungswissenschaft. Prozesse Und Vielfalt Der Rekonstruktiven Erkenntnisgewinnung</i>. Barbara Budrich; 2023.","bibtex":"@inbook{Menzel_Equit_2023, title={Theorielose Empirie? Ideen zu einem theoretisch sensibilisierten Forschen mit der Grounded Theory}, booktitle={Qualitatives Forschen in der Erziehungswissenschaft. Prozesse und Vielfalt der rekonstruktiven Erkenntnisgewinnung}, publisher={Barbara Budrich}, author={Menzel, Tessa-Marie and Equit, Claudia}, editor={Ecarius, Jutta and Oliveras, Ronnie}, year={2023} }","mla":"Menzel, Tessa-Marie, and Claudia Equit. “Theorielose Empirie? Ideen Zu Einem Theoretisch Sensibilisierten Forschen Mit Der Grounded Theory.” <i>Qualitatives Forschen in Der Erziehungswissenschaft. Prozesse Und Vielfalt Der Rekonstruktiven Erkenntnisgewinnung</i>, edited by Jutta Ecarius and Ronnie Oliveras, Barbara Budrich, 2023.","short":"T.-M. Menzel, C. Equit, in: J. Ecarius, R. Oliveras (Eds.), Qualitatives Forschen in Der Erziehungswissenschaft. Prozesse Und Vielfalt Der Rekonstruktiven Erkenntnisgewinnung, Barbara Budrich, 2023.","apa":"Menzel, T.-M., &#38; Equit, C. (2023). Theorielose Empirie? Ideen zu einem theoretisch sensibilisierten Forschen mit der Grounded Theory. In J. Ecarius &#38; R. Oliveras (Eds.), <i>Qualitatives Forschen in der Erziehungswissenschaft. Prozesse und Vielfalt der rekonstruktiven Erkenntnisgewinnung</i>. Barbara Budrich."},"year":"2023","quality_controlled":"1"},{"page":"1-37","intvolume":"        53","citation":{"ama":"Flagmeier V, Müller J, Sureth-Sloane C. When Do Firms Highlight Their Effective Tax Rate? <i>Accounting and Business Research</i>. 2023;53(1):1-37. doi:<a href=\"https://doi.org/10.1080/00014788.2021.1958669\">10.1080/00014788.2021.1958669</a>","ieee":"V. Flagmeier, J. Müller, and C. Sureth-Sloane, “When Do Firms Highlight Their Effective Tax Rate?,” <i>Accounting and Business Research</i>, vol. 53, no. 1, pp. 1–37, 2023, doi: <a href=\"https://doi.org/10.1080/00014788.2021.1958669\">10.1080/00014788.2021.1958669</a>.","chicago":"Flagmeier, Vanessa, Jens Müller, and Caren Sureth-Sloane. “When Do Firms Highlight Their Effective Tax Rate?” <i>Accounting and Business Research</i> 53, no. 1 (2023): 1–37. <a href=\"https://doi.org/10.1080/00014788.2021.1958669\">https://doi.org/10.1080/00014788.2021.1958669</a>.","bibtex":"@article{Flagmeier_Müller_Sureth-Sloane_2023, title={When Do Firms Highlight Their Effective Tax Rate?}, volume={53}, DOI={<a href=\"https://doi.org/10.1080/00014788.2021.1958669\">10.1080/00014788.2021.1958669</a>}, number={1}, journal={Accounting and Business Research}, author={Flagmeier, Vanessa and Müller, Jens and Sureth-Sloane, Caren}, year={2023}, pages={1–37} }","short":"V. Flagmeier, J. Müller, C. Sureth-Sloane, Accounting and Business Research 53 (2023) 1–37.","mla":"Flagmeier, Vanessa, et al. “When Do Firms Highlight Their Effective Tax Rate?” <i>Accounting and Business Research</i>, vol. 53, no. 1, 2023, pp. 1–37, doi:<a href=\"https://doi.org/10.1080/00014788.2021.1958669\">10.1080/00014788.2021.1958669</a>.","apa":"Flagmeier, V., Müller, J., &#38; Sureth-Sloane, C. (2023). When Do Firms Highlight Their Effective Tax Rate? <i>Accounting and Business Research</i>, <i>53</i>(1), 1–37. <a href=\"https://doi.org/10.1080/00014788.2021.1958669\">https://doi.org/10.1080/00014788.2021.1958669</a>"},"publication_status":"published","doi":"10.1080/00014788.2021.1958669","main_file_link":[{"open_access":"1"}],"oa":"1","date_updated":"2026-04-09T07:35:50Z","volume":53,"author":[{"full_name":"Flagmeier, Vanessa","last_name":"Flagmeier","first_name":"Vanessa"},{"id":"1245","full_name":"Müller, Jens","last_name":"Müller","first_name":"Jens"},{"orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren","id":"530","first_name":"Caren"}],"status":"public","type":"journal_article","article_type":"original","_id":"29050","department":[{"_id":"187"}],"user_id":"96670","year":"2023","quality_controlled":"1","issue":"1","title":"When Do Firms Highlight Their Effective Tax Rate?","date_created":"2021-12-20T08:29:38Z","abstract":[{"lang":"eng","text":"This study examines GAAP effective tax rate (ETR) visibility as a distinct disclosure choice in firms’ financial statements. By applying a game-theory disclosure model for the voluntary disclosure strategies of firms, in a tax setting, we argue that firms face a trade-off in their ETR disclosure decisions. On the one hand, firms have an incentive to enhance their ETR disclosure when the ratio offers shareholders ‘favourable conditions’, for example, higher expected after-tax cash flows. On the other hand, the disclosure of a favourable low ETR could attract the attention of tax auditors and the public and ultimately result in disclosure costs. We empirically test disclosure behaviour by examining the relation between disclosure visibility and different ETR conditions that reflect different stakeholder-specific costs and benefits. While we find that unfavourable ETR conditions are not highlighted, we observe higher disclosure visibility for favourable ETRs (smooth, close to the industry average, and decreasing ETRs). Additional analyses reveal that this high visibility is characteristic of firm years with only moderately decreasing ETRs at usual ETR levels, while extreme ETRs are not highlighted. Interestingly and in contrast to our main results, a subsample of family firms does not seem to highlight favourable ETRs."}],"publication":"Accounting and Business Research","language":[{"iso":"eng"}]},{"main_file_link":[{"url":"https://wiwi.uni-paderborn.de/fileadmin-wiwi/dep2ls7/Publikationen_Download_s/for_01-23_RU_Interview_Sureth-Sloane_doppels__1_.pdf"}],"title":"Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane","date_created":"2023-07-13T11:36:48Z","author":[{"first_name":"Rembert","full_name":"Unterstell, Rembert","last_name":"Unterstell"}],"publisher":"DFG","date_updated":"2026-04-09T07:39:57Z","page":"6-9","citation":{"mla":"Unterstell, Rembert. “Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane.” <i>forschung - Das Magazin der Deutschen Forschungsgemeinschaft</i>, no. 1, DFG, 2023, pp. 6–9.","short":"R. Unterstell, forschung - Das Magazin der Deutschen Forschungsgemeinschaft (2023) 6–9.","bibtex":"@article{Unterstell_2023, title={Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane}, number={1}, journal={forschung - Das Magazin der Deutschen Forschungsgemeinschaft}, publisher={DFG}, author={Unterstell, Rembert}, year={2023}, pages={6–9} }","apa":"Unterstell, R. (2023). Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane. <i>forschung - Das Magazin der Deutschen Forschungsgemeinschaft</i>, <i>1</i>, 6–9.","ieee":"R. Unterstell, “Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane,” <i>forschung - Das Magazin der Deutschen Forschungsgemeinschaft</i>, no. 1, pp. 6–9, 2023.","chicago":"Unterstell, Rembert. “Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane.” <i>forschung - Das Magazin der Deutschen Forschungsgemeinschaft</i>, no. 1 (2023): 6–9.","ama":"Unterstell R. Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane. <i>forschung - Das Magazin der Deutschen Forschungsgemeinschaft</i>. 2023;(1):6-9."},"year":"2023","issue":"1","language":[{"iso":"ger"}],"department":[{"_id":"187"}],"user_id":"96670","_id":"46043","status":"public","publication":"forschung - Das Magazin der Deutschen Forschungsgemeinschaft","type":"journal_article"},{"status":"public","publication":"Journal of the American Taxation Association","type":"journal_article","language":[{"iso":"eng"}],"_id":"62734","department":[{"_id":"187"}],"user_id":"96670","year":"2023","page":"1-28","intvolume":"        45","citation":{"apa":"Bornemann, T., Kelley, S., &#38; Osswald, B. (2023). The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits. <i>Journal of the American Taxation Association</i>, <i>45</i>(2), 1–28. <a href=\"https://doi.org/10.2308/JATA-2021-013\">https://doi.org/10.2308/JATA-2021-013</a>","bibtex":"@article{Bornemann_Kelley_Osswald_2023, title={The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits}, volume={45}, DOI={<a href=\"https://doi.org/10.2308/JATA-2021-013\">10.2308/JATA-2021-013</a>}, number={2}, journal={Journal of the American Taxation Association}, author={Bornemann, Tobias and Kelley, Stacie and Osswald, Benjamin}, year={2023}, pages={1–28} }","short":"T. Bornemann, S. Kelley, B. Osswald, Journal of the American Taxation Association 45 (2023) 1–28.","mla":"Bornemann, Tobias, et al. “The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits.” <i>Journal of the American Taxation Association</i>, vol. 45, no. 2, 2023, pp. 1–28, doi:<a href=\"https://doi.org/10.2308/JATA-2021-013\">10.2308/JATA-2021-013</a>.","ama":"Bornemann T, Kelley S, Osswald B. The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits. <i>Journal of the American Taxation Association</i>. 2023;45(2):1-28. doi:<a href=\"https://doi.org/10.2308/JATA-2021-013\">10.2308/JATA-2021-013</a>","chicago":"Bornemann, Tobias, Stacie Kelley, and Benjamin Osswald. “The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits.” <i>Journal of the American Taxation Association</i> 45, no. 2 (2023): 1–28. <a href=\"https://doi.org/10.2308/JATA-2021-013\">https://doi.org/10.2308/JATA-2021-013</a>.","ieee":"T. Bornemann, S. Kelley, and B. Osswald, “The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits,” <i>Journal of the American Taxation Association</i>, vol. 45, no. 2, pp. 1–28, 2023, doi: <a href=\"https://doi.org/10.2308/JATA-2021-013\">10.2308/JATA-2021-013</a>."},"quality_controlled":"1","issue":"2","title":"The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits","doi":"10.2308/JATA-2021-013","date_updated":"2026-04-09T07:36:03Z","volume":45,"date_created":"2025-12-02T08:35:24Z","author":[{"first_name":"Tobias","full_name":"Bornemann, Tobias","id":"88419","orcid":"0000-0003-4299-0551","last_name":"Bornemann"},{"first_name":"Stacie","last_name":"Kelley","full_name":"Kelley, Stacie"},{"last_name":"Osswald","full_name":"Osswald, Benjamin","first_name":"Benjamin"}]},{"type":"journal_article","publication":"The Accounting Review","status":"public","_id":"62735","user_id":"96670","department":[{"_id":"187"}],"language":[{"iso":"eng"}],"quality_controlled":"1","issue":"2","year":"2023","citation":{"mla":"Bornemann, Tobias, et al. “Do Corporate Taxes Affect Executive Compensation?” <i>The Accounting Review</i>, vol. 98, no. 2, 2023, pp. 31–58, doi:<a href=\"https://doi.org/10.2308/TAR-2019-0567\">10.2308/TAR-2019-0567</a>.","short":"T. Bornemann, M. Jacob, M. Sailer, The Accounting Review 98 (2023) 31–58.","bibtex":"@article{Bornemann_Jacob_Sailer_2023, title={Do Corporate Taxes Affect Executive Compensation?}, volume={98}, DOI={<a href=\"https://doi.org/10.2308/TAR-2019-0567\">10.2308/TAR-2019-0567</a>}, number={2}, journal={The Accounting Review}, author={Bornemann, Tobias and Jacob, Martin and Sailer, Mariana}, year={2023}, pages={31–58} }","apa":"Bornemann, T., Jacob, M., &#38; Sailer, M. (2023). Do Corporate Taxes Affect Executive Compensation? <i>The Accounting Review</i>, <i>98</i>(2), 31–58. <a href=\"https://doi.org/10.2308/TAR-2019-0567\">https://doi.org/10.2308/TAR-2019-0567</a>","ama":"Bornemann T, Jacob M, Sailer M. Do Corporate Taxes Affect Executive Compensation? <i>The Accounting Review</i>. 2023;98(2):31-58. doi:<a href=\"https://doi.org/10.2308/TAR-2019-0567\">10.2308/TAR-2019-0567</a>","ieee":"T. Bornemann, M. Jacob, and M. Sailer, “Do Corporate Taxes Affect Executive Compensation?,” <i>The Accounting Review</i>, vol. 98, no. 2, pp. 31–58, 2023, doi: <a href=\"https://doi.org/10.2308/TAR-2019-0567\">10.2308/TAR-2019-0567</a>.","chicago":"Bornemann, Tobias, Martin Jacob, and Mariana Sailer. “Do Corporate Taxes Affect Executive Compensation?” <i>The Accounting Review</i> 98, no. 2 (2023): 31–58. <a href=\"https://doi.org/10.2308/TAR-2019-0567\">https://doi.org/10.2308/TAR-2019-0567</a>."},"page":"31-58","intvolume":"        98","date_updated":"2026-04-09T07:37:12Z","date_created":"2025-12-02T08:37:44Z","author":[{"first_name":"Tobias","full_name":"Bornemann, Tobias","id":"88419","orcid":"0000-0003-4299-0551","last_name":"Bornemann"},{"first_name":"Martin","full_name":"Jacob, Martin","last_name":"Jacob"},{"last_name":"Sailer","full_name":"Sailer, Mariana","first_name":"Mariana"}],"volume":98,"title":"Do Corporate Taxes Affect Executive Compensation?","doi":"10.2308/TAR-2019-0567"},{"language":[{"iso":"eng"}],"publication":"Journal of Business Economics","title":"Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises","date_created":"2023-07-13T11:19:59Z","publisher":"Springer Science and Business Media LLC","year":"2023","issue":"1-2","quality_controlled":"1","user_id":"96670","department":[{"_id":"187"}],"_id":"46042","status":"public","type":"journal_article","main_file_link":[{"open_access":"1"}],"doi":"10.1007/s11573-022-01134-4","author":[{"last_name":"Koch","full_name":"Koch, Reinald","first_name":"Reinald"},{"first_name":"Svea","full_name":"Holtmann, Svea","last_name":"Holtmann"},{"first_name":"Henning","last_name":"Giese","id":"92812","full_name":"Giese, Henning"}],"volume":93,"date_updated":"2026-04-09T07:41:13Z","oa":"1","citation":{"ama":"Koch R, Holtmann S, Giese H. Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises. <i>Journal of Business Economics</i>. 2023;93(1-2):59-109. doi:<a href=\"https://doi.org/10.1007/s11573-022-01134-4\">10.1007/s11573-022-01134-4</a>","ieee":"R. Koch, S. Holtmann, and H. Giese, “Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises,” <i>Journal of Business Economics</i>, vol. 93, no. 1–2, pp. 59–109, 2023, doi: <a href=\"https://doi.org/10.1007/s11573-022-01134-4\">10.1007/s11573-022-01134-4</a>.","chicago":"Koch, Reinald, Svea Holtmann, and Henning Giese. “Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises.” <i>Journal of Business Economics</i> 93, no. 1–2 (2023): 59–109. <a href=\"https://doi.org/10.1007/s11573-022-01134-4\">https://doi.org/10.1007/s11573-022-01134-4</a>.","apa":"Koch, R., Holtmann, S., &#38; Giese, H. (2023). Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises. <i>Journal of Business Economics</i>, <i>93</i>(1–2), 59–109. <a href=\"https://doi.org/10.1007/s11573-022-01134-4\">https://doi.org/10.1007/s11573-022-01134-4</a>","mla":"Koch, Reinald, et al. “Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises.” <i>Journal of Business Economics</i>, vol. 93, no. 1–2, Springer Science and Business Media LLC, 2023, pp. 59–109, doi:<a href=\"https://doi.org/10.1007/s11573-022-01134-4\">10.1007/s11573-022-01134-4</a>.","short":"R. Koch, S. Holtmann, H. Giese, Journal of Business Economics 93 (2023) 59–109.","bibtex":"@article{Koch_Holtmann_Giese_2023, title={Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises}, volume={93}, DOI={<a href=\"https://doi.org/10.1007/s11573-022-01134-4\">10.1007/s11573-022-01134-4</a>}, number={1–2}, journal={Journal of Business Economics}, publisher={Springer Science and Business Media LLC}, author={Koch, Reinald and Holtmann, Svea and Giese, Henning}, year={2023}, pages={59–109} }"},"page":"59-109","intvolume":"        93","publication_status":"published","publication_identifier":{"issn":["0044-2372","1861-8928"]}},{"user_id":"96670","department":[{"_id":"187"}],"_id":"42897","language":[{"iso":"ger"}],"type":"journal_article","publication":"Steuer und Wirtschaft","status":"public","date_created":"2023-03-09T12:37:55Z","author":[{"first_name":"Martin","last_name":"Fochmann","full_name":"Fochmann, Martin"},{"first_name":"Vanessa","id":"83380","full_name":"Heinemann-Heile, Vanessa","last_name":"Heinemann-Heile"},{"full_name":"Huber, Hans-Peter","last_name":"Huber","first_name":"Hans-Peter"},{"first_name":"Ralf","last_name":"Maiterth","full_name":"Maiterth, Ralf"},{"id":"530","full_name":"Sureth-Sloane, Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","first_name":"Caren"}],"volume":100,"date_updated":"2026-04-09T07:43:33Z","title":"Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung","issue":"2","publication_status":"published","quality_controlled":"1","citation":{"apa":"Fochmann, M., Heinemann-Heile, V., Huber, H.-P., Maiterth, R., &#38; Sureth-Sloane, C. (2023). Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung. <i>Steuer und Wirtschaft</i>, <i>100</i>(2), 171–187.","mla":"Fochmann, Martin, et al. “Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung.” <i>Steuer und Wirtschaft</i>, vol. 100, no. 2, 2023, pp. 171–87.","bibtex":"@article{Fochmann_Heinemann-Heile_Huber_Maiterth_Sureth-Sloane_2023, title={Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung}, volume={100}, number={2}, journal={Steuer und Wirtschaft}, author={Fochmann, Martin and Heinemann-Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2023}, pages={171–187} }","short":"M. Fochmann, V. Heinemann-Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Steuer und Wirtschaft 100 (2023) 171–187.","ama":"Fochmann M, Heinemann-Heile V, Huber H-P, Maiterth R, Sureth-Sloane C. Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung. <i>Steuer und Wirtschaft</i>. 2023;100(2):171-187.","chicago":"Fochmann, Martin, Vanessa Heinemann-Heile, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. “Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung.” <i>Steuer und Wirtschaft</i> 100, no. 2 (2023): 171–87.","ieee":"M. Fochmann, V. Heinemann-Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, “Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung,” <i>Steuer und Wirtschaft</i>, vol. 100, no. 2, pp. 171–187, 2023."},"page":"171-187","intvolume":"       100","year":"2023"},{"status":"public","type":"journal_article","publication":"Intertax","language":[{"iso":"eng"}],"_id":"42635","user_id":"96670","department":[{"_id":"187"}],"year":"2023","citation":{"apa":"Greil, S., Overesch, M., Rohlfing-Bastian, A., Schreiber, U., &#38; Sureth-Sloane, C. (2023). Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing. <i>Intertax</i>, <i>51</i>(4), 272–289.","bibtex":"@article{Greil_Overesch_Rohlfing-Bastian_Schreiber_Sureth-Sloane_2023, title={Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing}, volume={51}, number={4}, journal={Intertax}, author={Greil, Stefan and Overesch, Michael and Rohlfing-Bastian, Anna and Schreiber, Ulrich and Sureth-Sloane, Caren}, year={2023}, pages={272–289} }","short":"S. Greil, M. Overesch, A. Rohlfing-Bastian, U. Schreiber, C. Sureth-Sloane, Intertax 51 (2023) 272–289.","mla":"Greil, Stefan, et al. “Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing.” <i>Intertax</i>, vol. 51, no. 4, 2023, pp. 272–89.","ama":"Greil S, Overesch M, Rohlfing-Bastian A, Schreiber U, Sureth-Sloane C. Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing. <i>Intertax</i>. 2023;51(4):272-289.","ieee":"S. Greil, M. Overesch, A. Rohlfing-Bastian, U. Schreiber, and C. Sureth-Sloane, “Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing,” <i>Intertax</i>, vol. 51, no. 4, pp. 272–289, 2023.","chicago":"Greil, Stefan, Michael Overesch, Anna Rohlfing-Bastian, Ulrich Schreiber, and Caren Sureth-Sloane. “Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing.” <i>Intertax</i> 51, no. 4 (2023): 272–89."},"intvolume":"        51","page":"272-289","publication_status":"published","quality_controlled":"1","issue":"4","title":"Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing","date_updated":"2026-04-09T07:43:52Z","date_created":"2023-02-28T10:34:17Z","author":[{"first_name":"Stefan","last_name":"Greil","full_name":"Greil, Stefan"},{"first_name":"Michael","last_name":"Overesch","full_name":"Overesch, Michael"},{"full_name":"Rohlfing-Bastian, Anna","last_name":"Rohlfing-Bastian","first_name":"Anna"},{"last_name":"Schreiber","full_name":"Schreiber, Ulrich","first_name":"Ulrich"},{"first_name":"Caren","full_name":"Sureth-Sloane, Caren","id":"530","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane"}],"volume":51},{"date_updated":"2026-04-13T10:13:19Z","volume":3,"date_created":"2025-07-26T01:59:45Z","title":"Ultra-short train TMS for more specific mapping of cortical language areas","doi":"https://doi.org/10.1016/j.bas.2023.102168","publication_status":"published","year":"2023","intvolume":"         3","citation":{"apa":"Nettekoven, C., Pieczewski, J., Jonas, K., Neuschmelting, V., Grefkes, C., Goldbrunner, R., &#38; Lucas, C. W. (Eds.). (2023). <i>Ultra-short train TMS for more specific mapping of cortical language areas</i> (No. 102168; Vol. 3). <a href=\"https://doi.org/10.1016/j.bas.2023.102168\">https://doi.org/10.1016/j.bas.2023.102168</a>","bibtex":"@book{Nettekoven_Pieczewski_Jonas_Neuschmelting_Grefkes_Goldbrunner_Lucas_2023, series={Brain and Spine}, title={Ultra-short train TMS for more specific mapping of cortical language areas}, volume={3}, DOI={<a href=\"https://doi.org/10.1016/j.bas.2023.102168\">https://doi.org/10.1016/j.bas.2023.102168</a>}, number={102168}, year={2023}, collection={Brain and Spine} }","short":"C. Nettekoven, J. Pieczewski, K. Jonas, V. Neuschmelting, C. Grefkes, R. Goldbrunner, C.W. Lucas, eds., Ultra-Short Train TMS for More Specific Mapping of Cortical Language Areas, 2023.","mla":"Nettekoven, C., et al., editors. <i>Ultra-Short Train TMS for More Specific Mapping of Cortical Language Areas</i>. 102168, 2023, doi:<a href=\"https://doi.org/10.1016/j.bas.2023.102168\">https://doi.org/10.1016/j.bas.2023.102168</a>.","ama":"Nettekoven C, Pieczewski J, Jonas K, et al., eds. <i>Ultra-Short Train TMS for More Specific Mapping of Cortical Language Areas</i>. Vol 3.; 2023. doi:<a href=\"https://doi.org/10.1016/j.bas.2023.102168\">https://doi.org/10.1016/j.bas.2023.102168</a>","chicago":"Nettekoven, C, J Pieczewski, Kristina Jonas, V Neuschmelting, C Grefkes, R Goldbrunner, and C.W Lucas, eds. <i>Ultra-Short Train TMS for More Specific Mapping of Cortical Language Areas</i>. Vol. 3. Brain and Spine, 2023. <a href=\"https://doi.org/10.1016/j.bas.2023.102168\">https://doi.org/10.1016/j.bas.2023.102168</a>.","ieee":"C. Nettekoven <i>et al.</i>, Eds., <i>Ultra-short train TMS for more specific mapping of cortical language areas</i>, vol. 3. 2023."},"_id":"60754","department":[{"_id":"890"}],"series_title":"Brain and Spine","user_id":"61071","article_number":" 102168","language":[{"iso":"eng"}],"type":"conference_editor","editor":[{"full_name":"Nettekoven, C","last_name":"Nettekoven","first_name":"C"},{"full_name":"Pieczewski, J","last_name":"Pieczewski","first_name":"J"},{"last_name":"Jonas","orcid":"0000-0002-1067-9139","id":"94540","full_name":"Jonas, Kristina","first_name":"Kristina"},{"first_name":"V","last_name":"Neuschmelting","full_name":"Neuschmelting, V"},{"first_name":"C","last_name":"Grefkes","full_name":"Grefkes, C"},{"full_name":"Goldbrunner, R","last_name":"Goldbrunner","first_name":"R"},{"full_name":"Lucas, C.W","last_name":"Lucas","first_name":"C.W"}],"status":"public"},{"type":"conference","status":"public","_id":"65453","user_id":"45696","department":[{"_id":"208"}],"language":[{"iso":"eng"}],"year":"2023","citation":{"short":"M.-A. Kückmann, F. Breuing, H. Kundisch, in: 2023.","bibtex":"@inproceedings{Kückmann_Breuing_Kundisch_2023, title={Wandel mit dem Stift gestalten - Ein exploratives Lehrformat zur Digitalen Transformation in einer mediatisierten Welt}, author={Kückmann, Marie-Ann and Breuing, Friederike and Kundisch, Heike}, year={2023} }","mla":"Kückmann, Marie-Ann, et al. <i>Wandel Mit Dem Stift Gestalten - Ein Exploratives Lehrformat Zur Digitalen Transformation in Einer Mediatisierten Welt</i>. 2023.","apa":"Kückmann, M.-A., Breuing, F., &#38; Kundisch, H. (2023). <i>Wandel mit dem Stift gestalten - Ein exploratives Lehrformat zur Digitalen Transformation in einer mediatisierten Welt</i>. Digitalisierungsbezogene Lehrer*innenbildung an der Universität Paderborn, Paderborn.","ama":"Kückmann M-A, Breuing F, Kundisch H. Wandel mit dem Stift gestalten - Ein exploratives Lehrformat zur Digitalen Transformation in einer mediatisierten Welt. In: ; 2023.","chicago":"Kückmann, Marie-Ann, Friederike Breuing, and Heike Kundisch. “Wandel Mit Dem Stift Gestalten - Ein Exploratives Lehrformat Zur Digitalen Transformation in Einer Mediatisierten Welt,” 2023.","ieee":"M.-A. Kückmann, F. Breuing, and H. Kundisch, “Wandel mit dem Stift gestalten - Ein exploratives Lehrformat zur Digitalen Transformation in einer mediatisierten Welt,” presented at the Digitalisierungsbezogene Lehrer*innenbildung an der Universität Paderborn, Paderborn, 2023."},"date_updated":"2026-04-15T18:21:49Z","author":[{"id":"25394","full_name":"Kückmann, Marie-Ann","last_name":"Kückmann","first_name":"Marie-Ann"},{"last_name":"Breuing","orcid":"0009-0003-5494-2597","id":"45696","full_name":"Breuing, Friederike","first_name":"Friederike"},{"full_name":"Kundisch, Heike","id":"31836","last_name":"Kundisch","first_name":"Heike"}],"date_created":"2026-04-15T18:20:39Z","title":"Wandel mit dem Stift gestalten - Ein exploratives Lehrformat zur Digitalen Transformation in einer mediatisierten Welt","conference":{"name":"Digitalisierungsbezogene Lehrer*innenbildung an der Universität Paderborn","start_date":"2023-04-27","end_date":"2023-04-27","location":"Paderborn"}}]