Tobias Bornemann

Department 2: Taxation, Accounting and Finance
tobias.bornemann@uni-paderborn.de
ID
88419

12 Publications

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[12]
2025 | Journal Article | LibreCat-ID: 62733
The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market Segment
T. Bornemann, A.-L. Moosmann, Z. Novotny-Farkas, European Accounting Review 34 (2025) 89–122.
LibreCat | DOI
 
[11]
2025 | Journal Article | LibreCat-ID: 62732
Does Fair Value Taxation Affect Banks' Investment Portfolio and Risk-Taking?
T. Bornemann, S. Auer, E. Eberhartinger, Journal of the American Taxation Association 47 (2025) 7–30.
LibreCat | DOI
 
[10]
2024 | Working Paper | LibreCat-ID: 62739
Does the Accounting Classification of Hybrid Financial Instruments as Debt or Equity Matter?
T. Bornemann, Z. Novotny–Farkas, Does the Accounting Classification of Hybrid Financial Instruments as Debt or Equity Matter?, 2024.
LibreCat | DOI
 
[9]
2023 | Journal Article | LibreCat-ID: 62735
Do Corporate Taxes Affect Executive Compensation?
T. Bornemann, M. Jacob, M. Sailer, The Accounting Review 98 (2023) 31–58.
LibreCat | DOI
 
[8]
2023 | Journal Article | LibreCat-ID: 62736
Verschwiegenheitspflichten in der GRI-Nachhaltigkeitsberichterstattung
T. Bornemann, J. Baumüller, Praxis Der Internationalen Rechnungslegung 19 (2023) 171–176.
LibreCat
 
[7]
2023 | Journal Article | LibreCat-ID: 62734
The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits
T. Bornemann, S. Kelley, B. Osswald, Journal of the American Taxation Association 45 (2023) 1–28.
LibreCat | DOI
 
[6]
2021 | Journal Article | LibreCat-ID: 21401
Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung
T. Bornemann, A. Schipp, C. Sureth-Sloane, Deutsches Steuerrecht 59 (2021) 182–190.
LibreCat
 
[5]
2020 | Report | LibreCat-ID: 21407 | OA
2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen
T. Bornemann, A. Schipp, C. Sureth-Sloane, 2018/2019 Umfrage Zur Steuerkomplexität in Deutschen Finanzverwaltungen, 2020.
LibreCat | DOI | Download (ext.)
 
[4]
2018 | Book Chapter | LibreCat-ID: 62742
Vorteilhaftigkeitsvergleich Eigen-/Fremdmittel
T. Bornemann, M. Petutschnig, in: E. Eberhartinger (Ed.), Handbuch Der Österreichischen Steuerlehre, Band IV: Investition, Finanzierung Und Steuern, 3rd ed., 2018, pp. 122–134.
LibreCat
 
[3]
2018 | Working Paper | LibreCat-ID: 62740
Do Transfer Pricing Rules distort R&D Investment Decisions?
T. Bornemann, Do Transfer Pricing Rules Distort R&D Investment Decisions?, 2018.
LibreCat | DOI
 
[2]
2018 | Working Paper | LibreCat-ID: 62741
Tax Avoidance and Accounting Conservatism
T. Bornemann, Tax Avoidance and Accounting Conservatism, 2018.
LibreCat | DOI
 
[1]
2017 | Journal Article | LibreCat-ID: 62737
Die Initiative der EU zum öffentlichen Country-by-Country Reporting
T. Bornemann, E. Eberhartinger, Zeitschrift Für Recht & Rechnungswesen (2017) 319–325.
LibreCat
 
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12 Publications

Mark all

[12]
2025 | Journal Article | LibreCat-ID: 62733
The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market Segment
T. Bornemann, A.-L. Moosmann, Z. Novotny-Farkas, European Accounting Review 34 (2025) 89–122.
LibreCat | DOI
 
[11]
2025 | Journal Article | LibreCat-ID: 62732
Does Fair Value Taxation Affect Banks' Investment Portfolio and Risk-Taking?
T. Bornemann, S. Auer, E. Eberhartinger, Journal of the American Taxation Association 47 (2025) 7–30.
LibreCat | DOI
 
[10]
2024 | Working Paper | LibreCat-ID: 62739
Does the Accounting Classification of Hybrid Financial Instruments as Debt or Equity Matter?
T. Bornemann, Z. Novotny–Farkas, Does the Accounting Classification of Hybrid Financial Instruments as Debt or Equity Matter?, 2024.
LibreCat | DOI
 
[9]
2023 | Journal Article | LibreCat-ID: 62735
Do Corporate Taxes Affect Executive Compensation?
T. Bornemann, M. Jacob, M. Sailer, The Accounting Review 98 (2023) 31–58.
LibreCat | DOI
 
[8]
2023 | Journal Article | LibreCat-ID: 62736
Verschwiegenheitspflichten in der GRI-Nachhaltigkeitsberichterstattung
T. Bornemann, J. Baumüller, Praxis Der Internationalen Rechnungslegung 19 (2023) 171–176.
LibreCat
 
[7]
2023 | Journal Article | LibreCat-ID: 62734
The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits
T. Bornemann, S. Kelley, B. Osswald, Journal of the American Taxation Association 45 (2023) 1–28.
LibreCat | DOI
 
[6]
2021 | Journal Article | LibreCat-ID: 21401
Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung
T. Bornemann, A. Schipp, C. Sureth-Sloane, Deutsches Steuerrecht 59 (2021) 182–190.
LibreCat
 
[5]
2020 | Report | LibreCat-ID: 21407 | OA
2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen
T. Bornemann, A. Schipp, C. Sureth-Sloane, 2018/2019 Umfrage Zur Steuerkomplexität in Deutschen Finanzverwaltungen, 2020.
LibreCat | DOI | Download (ext.)
 
[4]
2018 | Book Chapter | LibreCat-ID: 62742
Vorteilhaftigkeitsvergleich Eigen-/Fremdmittel
T. Bornemann, M. Petutschnig, in: E. Eberhartinger (Ed.), Handbuch Der Österreichischen Steuerlehre, Band IV: Investition, Finanzierung Und Steuern, 3rd ed., 2018, pp. 122–134.
LibreCat
 
[3]
2018 | Working Paper | LibreCat-ID: 62740
Do Transfer Pricing Rules distort R&D Investment Decisions?
T. Bornemann, Do Transfer Pricing Rules Distort R&D Investment Decisions?, 2018.
LibreCat | DOI
 
[2]
2018 | Working Paper | LibreCat-ID: 62741
Tax Avoidance and Accounting Conservatism
T. Bornemann, Tax Avoidance and Accounting Conservatism, 2018.
LibreCat | DOI
 
[1]
2017 | Journal Article | LibreCat-ID: 62737
Die Initiative der EU zum öffentlichen Country-by-Country Reporting
T. Bornemann, E. Eberhartinger, Zeitschrift Für Recht & Rechnungswesen (2017) 319–325.
LibreCat
 
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