@inbook{65370,
  author       = {{Menzel, Tessa-Marie and Equit, Claudia}},
  booktitle    = {{Qualitatives Forschen in der Erziehungswissenschaft. Prozesse und Vielfalt der rekonstruktiven Erkenntnisgewinnung}},
  editor       = {{Ecarius, Jutta and Oliveras, Ronnie}},
  publisher    = {{Barbara Budrich}},
  title        = {{{Theorielose Empirie? Ideen zu einem theoretisch sensibilisierten Forschen mit der Grounded Theory}}},
  year         = {{2023}},
}

@article{29050,
  abstract     = {{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.}},
  author       = {{Flagmeier, Vanessa and Müller, Jens and Sureth-Sloane, Caren}},
  journal      = {{Accounting and Business Research}},
  number       = {{1}},
  pages        = {{1--37}},
  title        = {{{When Do Firms Highlight Their Effective Tax Rate?}}},
  doi          = {{10.1080/00014788.2021.1958669}},
  volume       = {{53}},
  year         = {{2023}},
}

@article{46043,
  author       = {{Unterstell, Rembert}},
  journal      = {{forschung - Das Magazin der Deutschen Forschungsgemeinschaft}},
  number       = {{1}},
  pages        = {{6--9}},
  publisher    = {{DFG}},
  title        = {{{Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane}}},
  year         = {{2023}},
}

@article{62734,
  author       = {{Bornemann, Tobias and Kelley, Stacie and Osswald, Benjamin}},
  journal      = {{Journal of the American Taxation Association}},
  number       = {{2}},
  pages        = {{1--28}},
  title        = {{{The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits}}},
  doi          = {{10.2308/JATA-2021-013}},
  volume       = {{45}},
  year         = {{2023}},
}

@article{62735,
  author       = {{Bornemann, Tobias and Jacob, Martin and Sailer, Mariana}},
  journal      = {{The Accounting Review}},
  number       = {{2}},
  pages        = {{31--58}},
  title        = {{{Do Corporate Taxes Affect Executive Compensation?}}},
  doi          = {{10.2308/TAR-2019-0567}},
  volume       = {{98}},
  year         = {{2023}},
}

@article{46042,
  author       = {{Koch, Reinald and Holtmann, Svea and Giese, Henning}},
  issn         = {{0044-2372}},
  journal      = {{Journal of Business Economics}},
  number       = {{1-2}},
  pages        = {{59--109}},
  publisher    = {{Springer Science and Business Media LLC}},
  title        = {{{Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises}}},
  doi          = {{10.1007/s11573-022-01134-4}},
  volume       = {{93}},
  year         = {{2023}},
}

@article{42897,
  author       = {{Fochmann, Martin and Heinemann-Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}},
  journal      = {{Steuer und Wirtschaft}},
  number       = {{2}},
  pages        = {{171--187}},
  title        = {{{Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung}}},
  volume       = {{100}},
  year         = {{2023}},
}

@article{42635,
  author       = {{Greil, Stefan and Overesch, Michael and Rohlfing-Bastian, Anna and Schreiber, Ulrich and Sureth-Sloane, Caren}},
  journal      = {{Intertax}},
  number       = {{4}},
  pages        = {{272--289}},
  title        = {{{Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing}}},
  volume       = {{51}},
  year         = {{2023}},
}

@proceedings{60754,
  editor       = {{Nettekoven, C and Pieczewski, J and Jonas, Kristina and Neuschmelting, V and Grefkes, C and Goldbrunner, R and Lucas, C.W}},
  title        = {{{Ultra-short train TMS for more specific mapping of cortical language areas}}},
  doi          = {{https://doi.org/10.1016/j.bas.2023.102168}},
  volume       = {{3}},
  year         = {{2023}},
}

@article{25041,
  author       = {{Pelster, Matthias and Schaltegger, Stefan}},
  journal      = {{Business Ethics, the Environment & Responsibility}},
  number       = {{1}},
  pages        = {{80--99}},
  title        = {{{The dark triad and corporate sustainability: An empirical analysis of personality traits of middle managers}}},
  doi          = {{10.1111/beer.12398}},
  volume       = {{ 31}},
  year         = {{2022}},
}

@inbook{28338,
  author       = {{Kehrbusch, Burkhard and Engels, Gregor}},
  booktitle    = {{Digital Transformation: Core Technologies and Emerging Topics from a Computer Science Perspective}},
  editor       = {{Vogel-Heuser, Birgit and Wimmer, Manuel}},
  publisher    = {{Springer-Vieweg}},
  title        = {{{Digital Transformation - Towards flexible human-centric enterprises}}},
  year         = {{2022}},
}

@inproceedings{24579,
  author       = {{Müller, Michelle and Neumann, Jürgen and Kundisch, Dennis}},
  booktitle    = {{Proceedings of the 55th Hawaii International Conference on System Sciences (HICSS)}},
  location     = {{Maui, Hawaii, USA}},
  title        = {{{Dear Guests, please pay for my license – Analyzing the heterogenous cost-pass-through of commercial and non-commercial rental suppliers in response to regulatory policies}}},
  year         = {{2022}},
}

@inproceedings{24581,
  author       = {{Seutter, Janina and Müller, Michelle and Müller, Stefanie Jutta Marianne and Kundisch, Dennis}},
  booktitle    = {{Proceedings of the 55th Hawaii International Conference on System Sciences (HICSS)}},
  location     = {{Maui, Hawaii, USA}},
  title        = {{{Moment or Movement – An Empirical Analysis of the Heterogeneous Impact of Media Attention on Charitable Crowdfunding Campaigns}}},
  year         = {{2022}},
}

@inproceedings{29146,
  author       = {{zur Heiden, Philipp and Priefer, Jennifer and Beverungen, Daniel}},
  booktitle    = {{Proceedings of the 55th Hawaii International Conference on System Sciences}},
  editor       = {{Bui, Tung X.}},
  isbn         = {{978-0-9981331-5-7}},
  location     = {{Honolulu, HI}},
  title        = {{{Utilizing Geographic Information Systems for Condition-Based Maintenance on the Energy Distribution Grid}}},
  year         = {{2022}},
}

@inproceedings{29147,
  author       = {{Herwix, Alexander and zur Heiden, Philipp}},
  booktitle    = {{Proceedings of the 55th Hawaii International Conference on System Sciences}},
  editor       = {{Bui, Tung X.}},
  isbn         = {{978-0-9981331-5-7}},
  location     = {{Honolulu, HI}},
  title        = {{{Context in Design Science Research: Taxonomy and Framework}}},
  year         = {{2022}},
}

@inproceedings{29148,
  author       = {{zur Heiden, Philipp and Beverungen, Daniel}},
  booktitle    = {{Proceedings of the 55th Hawaii International Conference on System Sciences}},
  editor       = {{Bui, Tung X.}},
  isbn         = {{978-0-9981331-5-7}},
  location     = {{Honolulu, HI}},
  title        = {{{A Renaissance of Context in Design Science Research}}},
  year         = {{2022}},
}

@inproceedings{29149,
  author       = {{Koldewey, Christian and Dumitrescu, Roman and Rabe, Martin }},
  booktitle    = {{Proceedings of the 55th Hawaii International Conference on System Sciences}},
  location     = {{Hawaii, USA}},
  title        = {{{Introduction to the Data-driven Services in Manufacturing Minitrack - Exploring Management, Engineering, and Organizational Transformation}}},
  year         = {{2022}},
}

@article{29155,
  author       = {{Eke, Norbert}},
  journal      = {{Literatur in Westfalen. Beiträge zur Forschung. Hg. von Walter Gödden und Arnold Maxwill.}},
  number       = {{18}},
  pages        = {{S. 303--316.}},
  publisher    = {{Aisthesis}},
  title        = {{{Blurred Lines. Der Reisende Michael Roes}}},
  year         = {{2022}},
}

@article{29156,
  author       = {{Eke, Norbert}},
  journal      = {{Arbeitsbuch Judith Kuckart: Erzählen – Theater – Tanz. Hg. von Johanna Canaris und Stefan Elit. Berlin u.a.: }},
  pages        = {{S. 241--266}},
  publisher    = {{Lang }},
  title        = {{{Schweigen, Erzählen (und Lieben). Judith Kuckarts Roman Lenas Liebe (2002) und seine Verfilmung Bittere Kirschen (2011)}}},
  year         = {{2022}},
}

@article{29157,
  author       = {{Eke, Norbert}},
  journal      = {{Theater und Krise. Paradigmen der Störung in Dramentexten und Bühnenkonzepten nach 2000. Hg. von Marta Famula und Verena Witschel. }},
  pages        = {{S. 3--19.}},
  publisher    = {{Brill/Fink Paderborn}},
  title        = {{{„Das Grundelement von Theater ist Verwandlung“. Heiner Müllers Idee des Theaters als Krise (und Störung).}}},
  year         = {{2022}},
}