@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}}, } @inproceedings{65453, author = {{Kückmann, Marie-Ann and Breuing, Friederike and Kundisch, Heike}}, location = {{Paderborn}}, title = {{{Wandel mit dem Stift gestalten - Ein exploratives Lehrformat zur Digitalen Transformation in einer mediatisierten Welt}}}, year = {{2023}}, } @article{53941, abstract = {{ Zusammenfassung: Kognitive Kommunikationsstörungen (Cognitive Communication Disorders = CCDs) bezeichnen kommunikative Beeinträchtigungen, die v. a. die kommunikativ-pragmatischen Fähigkeiten betreffen und primär durch begleitende kognitive Störungen, z. B. der Gedächtnis-, Aufmerksamkeits-, und exekutiven Planungsfunktionen bedingt sind. Eine besondere Rolle spielen außerdem Beeinträchtigungen Sozialer Kognition (z. B. Empathie, Theory of Mind). Somit fällt die Diagnostik und Behandlung der CCDs interdisziplinär in den Zuständigkeitsbereich der Klinischen Neuropsychologie und der Sprachtherapie. Ein internationales, interdisziplinäres Netzwerk, die sog. INCOG-Arbeitsgruppe, hat im Jahre 2023 aktualisierte, evidenzbasierte Empfehlungen zur Diagnostik und Behandlung von CCDs und begleitender soziokognitiver Störungen spezifisch nach mittelschweren bis schweren Schädel-Hirn-Traumata veröffentlicht. Diese sollen im vorliegenden Artikel zusammenfassend vorgestellt und kommentiert werden. Es werden erste Vorschläge zur konkreten interdisziplinären Zusammenarbeit von Klinischer Neuropsychologie und Sprachtherapie abgeleitet. }}, author = {{Thoma, Patrizia and Quinting, Jana and Jonas, Kristina and Regenbrecht, Frank and Schumacher, Rahel and Büttner-Kunert, Julia}}, issn = {{1016-264X}}, journal = {{Zeitschrift für Neuropsychologie}}, number = {{4}}, pages = {{211--223}}, publisher = {{Hogrefe Publishing Group}}, title = {{{Kurzfassung und interdisziplinäre Kommentierung der internationalen INCOG-2.0-Leitlinie „Kognitive Kommunikationsstörungen nach Schädelhirntrauma“}}}, doi = {{10.1024/1016-264x/a000383}}, volume = {{34}}, year = {{2023}}, } @inproceedings{53957, author = {{Lucas, Carolin Weiß and Rodrian, Kimberley and Kochs, Sophia and Schultze-Rhonhof, Mira and Schroeter, Catharina and Becker, Maura and Nettekoven, Charlotte and Loução, Ricardo and Pieczewski, Julia and Jonas, Kristina and Kocher, Martin and Wiewrodt, Dorothee and Löhr, Mario and Jungk, Christine and Goldbrunner, Roland}}, booktitle = {{Brain and Spine}}, issn = {{2772-5294}}, publisher = {{Elsevier BV}}, title = {{{A systematic approach to neurocognitive assessment for better detection and prevention of deficits in surgically treated brain tumours}}}, doi = {{10.1016/j.bas.2023.101858}}, volume = {{3}}, 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{58003, author = {{Lucas, Carolin Weiß and Loução, Ricardo and Nettekoven, Charlotte and Keil, Phillip and Jonas, Kristina and Becker, Maura and Kabbasch, Christoph and Hampl, Juergen and Timmer, Marco and Goldbrunner, Roland}}, issn = {{2772-5294}}, journal = {{Brain and Spine}}, pages = {{102167}}, title = {{{Multi-task fMRI-informed tractography to guide brain tumour resection and awake monitoring strategies}}}, doi = {{10.1016/j.bas.2023.102167}}, volume = {{3}}, year = {{2023}}, } @proceedings{60764, editor = {{Quinting, J and Jonas, Kristina and Stenneken, P}}, pages = {{S1,S20}}, title = {{{Kognitive Kommunikationsstörungen in der Neurorehabilitation – Herausforderungen und Chancen in Versorgung und Modelltheorie}}}, year = {{2023}}, } @article{65355, author = {{Quinting, J. and Stenneken, P. and Rubi-Fessen, I. and Jonas, Kristina}}, journal = {{Forum Logopädie}}, number = {{7}}, pages = {{14--19}}, title = {{{Diagnostik Subtiler Kognitiver Kommunikationsstörungen nach Schädel-Hirn-Trauma}}}, volume = {{37}}, year = {{2023}}, } @article{60690, author = {{Jaecks, P and Jonas, Kristina}}, journal = {{Aphasie und verwandte Gebiete}}, number = {{2}}, pages = {{28--43}}, title = {{{ Syntactic priming in sentence comprehension in aphasia}}}, volume = {{53}}, 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}}, }