Tobias Bornemann
Department 2: Taxation, Accounting and Finance
tobias.bornemann@uni-paderborn.deID
12 Publications
2025 | Journal Article | LibreCat-ID: 62733
Bornemann, T., Moosmann, A.-L., & Novotny-Farkas, Z. (2025). The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market Segment. European Accounting Review, 34(1), 89–122. https://doi.org/10.1080/09638180.2023.2239298
LibreCat
| DOI
2025 | Journal Article | LibreCat-ID: 62732
Bornemann, T., Auer, S., & Eberhartinger, E. (2025). Does Fair Value Taxation Affect Banks’ Investment Portfolio and Risk-Taking? Journal of the American Taxation Association, 47(1), 7–30. https://doi.org/10.2308/JATA-2022-019
LibreCat
| DOI
2024 | Working Paper | LibreCat-ID: 62739
Bornemann, T., & Novotny–Farkas, Z. (2024). Does the Accounting Classification of Hybrid Financial Instruments as Debt or Equity Matter? https://doi.org/10.2139/ssrn.4821642
LibreCat
| DOI
2023 | Journal Article | LibreCat-ID: 62735
Bornemann, T., Jacob, M., & Sailer, M. (2023). Do Corporate Taxes Affect Executive Compensation? The Accounting Review, 98(2), 31–58. https://doi.org/10.2308/TAR-2019-0567
LibreCat
| DOI
2023 | Journal Article | LibreCat-ID: 62736
Bornemann, T., & Baumüller, J. (2023). Verschwiegenheitspflichten in der GRI-Nachhaltigkeitsberichterstattung. Praxis Der Internationalen Rechnungslegung, 19(5), 171–176.
LibreCat
2023 | Journal Article | LibreCat-ID: 62734
Bornemann, T., Kelley, S., & Osswald, B. (2023). The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits. Journal of the American Taxation Association, 45(2), 1–28. https://doi.org/10.2308/JATA-2021-013
LibreCat
| DOI
2021 | Journal Article | LibreCat-ID: 21401
Bornemann, T., Schipp, A., & Sureth-Sloane, C. (2021). Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung. Deutsches Steuerrecht, 59(3), 182–190.
LibreCat
2020 | Report | LibreCat-ID: 21407 | 
Bornemann, T., Schipp, A., & Sureth-Sloane, C. (2020). 2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen. https://doi.org/10.52569/ILCP9945
LibreCat
| DOI
| Download (ext.)
2018 | Book Chapter | LibreCat-ID: 62742
Bornemann, T., & Petutschnig, M. (2018). Vorteilhaftigkeitsvergleich Eigen-/Fremdmittel. In E. Eberhartinger (Ed.), Handbuch der österreichischen Steuerlehre, Band IV: Investition, Finanzierung und Steuern (3rd ed., pp. 122–134).
LibreCat
2018 | Working Paper | LibreCat-ID: 62740
Bornemann, T. (2018). Do Transfer Pricing Rules distort R&D Investment Decisions? (Vols. 2018–02). https://doi.org/10.2139/ssrn.3114071
LibreCat
| DOI
2018 | Working Paper | LibreCat-ID: 62741
Bornemann, T. (2018). Tax Avoidance and Accounting Conservatism (Vols. 2018–04). https://doi.org/10.2139/ssrn.3114054
LibreCat
| DOI
2017 | Journal Article | LibreCat-ID: 62737
Bornemann, T., & Eberhartinger, E. (2017). Die Initiative der EU zum öffentlichen Country-by-Country Reporting. Zeitschrift Für Recht & Rechnungswesen, 319–325.
LibreCat
12 Publications
2025 | Journal Article | LibreCat-ID: 62733
Bornemann, T., Moosmann, A.-L., & Novotny-Farkas, Z. (2025). The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market Segment. European Accounting Review, 34(1), 89–122. https://doi.org/10.1080/09638180.2023.2239298
LibreCat
| DOI
2025 | Journal Article | LibreCat-ID: 62732
Bornemann, T., Auer, S., & Eberhartinger, E. (2025). Does Fair Value Taxation Affect Banks’ Investment Portfolio and Risk-Taking? Journal of the American Taxation Association, 47(1), 7–30. https://doi.org/10.2308/JATA-2022-019
LibreCat
| DOI
2024 | Working Paper | LibreCat-ID: 62739
Bornemann, T., & Novotny–Farkas, Z. (2024). Does the Accounting Classification of Hybrid Financial Instruments as Debt or Equity Matter? https://doi.org/10.2139/ssrn.4821642
LibreCat
| DOI
2023 | Journal Article | LibreCat-ID: 62735
Bornemann, T., Jacob, M., & Sailer, M. (2023). Do Corporate Taxes Affect Executive Compensation? The Accounting Review, 98(2), 31–58. https://doi.org/10.2308/TAR-2019-0567
LibreCat
| DOI
2023 | Journal Article | LibreCat-ID: 62736
Bornemann, T., & Baumüller, J. (2023). Verschwiegenheitspflichten in der GRI-Nachhaltigkeitsberichterstattung. Praxis Der Internationalen Rechnungslegung, 19(5), 171–176.
LibreCat
2023 | Journal Article | LibreCat-ID: 62734
Bornemann, T., Kelley, S., & Osswald, B. (2023). The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits. Journal of the American Taxation Association, 45(2), 1–28. https://doi.org/10.2308/JATA-2021-013
LibreCat
| DOI
2021 | Journal Article | LibreCat-ID: 21401
Bornemann, T., Schipp, A., & Sureth-Sloane, C. (2021). Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung. Deutsches Steuerrecht, 59(3), 182–190.
LibreCat
2020 | Report | LibreCat-ID: 21407 |
Bornemann, T., Schipp, A., & Sureth-Sloane, C. (2020). 2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen. https://doi.org/10.52569/ILCP9945
LibreCat
| DOI
| Download (ext.)
2018 | Book Chapter | LibreCat-ID: 62742
Bornemann, T., & Petutschnig, M. (2018). Vorteilhaftigkeitsvergleich Eigen-/Fremdmittel. In E. Eberhartinger (Ed.), Handbuch der österreichischen Steuerlehre, Band IV: Investition, Finanzierung und Steuern (3rd ed., pp. 122–134).
LibreCat
2018 | Working Paper | LibreCat-ID: 62740
Bornemann, T. (2018). Do Transfer Pricing Rules distort R&D Investment Decisions? (Vols. 2018–02). https://doi.org/10.2139/ssrn.3114071
LibreCat
| DOI
2018 | Working Paper | LibreCat-ID: 62741
Bornemann, T. (2018). Tax Avoidance and Accounting Conservatism (Vols. 2018–04). https://doi.org/10.2139/ssrn.3114054
LibreCat
| DOI
2017 | Journal Article | LibreCat-ID: 62737
Bornemann, T., & Eberhartinger, E. (2017). Die Initiative der EU zum öffentlichen Country-by-Country Reporting. Zeitschrift Für Recht & Rechnungswesen, 319–325.
LibreCat