Tobias Bornemann
Department 2: Taxation, Accounting and Finance
tobias.bornemann@uni-paderborn.deID
12 Publications
2025 | Journal Article | LibreCat-ID: 62733
@article{Bornemann_Moosmann_Novotny-Farkas_2025, title={The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market Segment}, volume={34}, DOI={10.1080/09638180.2023.2239298}, number={1}, journal={European Accounting Review}, author={Bornemann, Tobias and Moosmann, Anna-Lena and Novotny-Farkas, Zoltán}, year={2025}, pages={89–122} }
LibreCat
| DOI
2025 | Journal Article | LibreCat-ID: 62732
@article{Bornemann_Auer_Eberhartinger_2025, title={Does Fair Value Taxation Affect Banks’ Investment Portfolio and Risk-Taking?}, volume={47}, DOI={10.2308/JATA-2022-019}, number={1}, journal={Journal of the American Taxation Association}, author={Bornemann, Tobias and Auer, Sylvia and Eberhartinger, Eva}, year={2025}, pages={7–30} }
LibreCat
| DOI
2024 | Working Paper | LibreCat-ID: 62739
@book{Bornemann_Novotny–Farkas_2024, title={Does the Accounting Classification of Hybrid Financial Instruments as Debt or Equity Matter?}, DOI={10.2139/ssrn.4821642}, author={Bornemann, Tobias and Novotny–Farkas, Zoltán}, year={2024} }
LibreCat
| DOI
2023 | Journal Article | LibreCat-ID: 62735
@article{Bornemann_Jacob_Sailer_2023, title={Do Corporate Taxes Affect Executive Compensation?}, volume={98}, DOI={10.2308/TAR-2019-0567}, number={2}, journal={The Accounting Review}, author={Bornemann, Tobias and Jacob, Martin and Sailer, Mariana}, year={2023}, pages={31–58} }
LibreCat
| DOI
2023 | Journal Article | LibreCat-ID: 62736
@article{Bornemann_Baumüller_2023, title={Verschwiegenheitspflichten in der GRI-Nachhaltigkeitsberichterstattung}, volume={19}, number={5}, journal={Praxis der Internationalen Rechnungslegung}, author={Bornemann, Tobias and Baumüller, Josef}, year={2023}, pages={171–176} }
LibreCat
2023 | Journal Article | LibreCat-ID: 62734
@article{Bornemann_Kelley_Osswald_2023, title={The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits}, volume={45}, DOI={10.2308/JATA-2021-013}, number={2}, journal={Journal of the American Taxation Association}, author={Bornemann, Tobias and Kelley, Stacie and Osswald, Benjamin}, year={2023}, pages={1–28} }
LibreCat
| DOI
2021 | Journal Article | LibreCat-ID: 21401
@article{Bornemann_Schipp_Sureth-Sloane_2021, title={Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung}, volume={59}, number={3}, journal={Deutsches Steuerrecht}, author={Bornemann, Tobias and Schipp, Adrian and Sureth-Sloane, Caren}, year={2021}, pages={182–190} }
LibreCat
2020 | Report | LibreCat-ID: 21407 | 
@book{Bornemann_Schipp_Sureth-Sloane_2020, title={ 2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen}, DOI={10.52569/ILCP9945}, author={Bornemann, Tobias and Schipp, Adrian and Sureth-Sloane, Caren}, year={2020} }
LibreCat
| DOI
| Download (ext.)
2018 | Book Chapter | LibreCat-ID: 62742
@inbook{Bornemann_Petutschnig_2018, edition={3}, title={Vorteilhaftigkeitsvergleich Eigen-/Fremdmittel}, booktitle={Handbuch der österreichischen Steuerlehre, Band IV: Investition, Finanzierung und Steuern}, author={Bornemann, Tobias and Petutschnig, Matthias}, editor={Eberhartinger, Eva}, year={2018}, pages={122–134} }
LibreCat
2018 | Working Paper | LibreCat-ID: 62740
@book{Bornemann_2018, series={WU International Taxation Research Paper}, title={Do Transfer Pricing Rules distort R&D Investment Decisions?}, volume={2018–02}, DOI={10.2139/ssrn.3114071}, author={Bornemann, Tobias}, year={2018}, collection={WU International Taxation Research Paper} }
LibreCat
| DOI
2018 | Working Paper | LibreCat-ID: 62741
@book{Bornemann_2018, series={WU International Taxation Research Paper}, title={Tax Avoidance and Accounting Conservatism}, volume={2018–04}, DOI={10.2139/ssrn.3114054}, author={Bornemann, Tobias}, year={2018}, collection={WU International Taxation Research Paper} }
LibreCat
| DOI
2017 | Journal Article | LibreCat-ID: 62737
@article{Bornemann_Eberhartinger_2017, title={Die Initiative der EU zum öffentlichen Country-by-Country Reporting}, journal={Zeitschrift für Recht & Rechnungswesen}, author={Bornemann, Tobias and Eberhartinger, Eva}, year={2017}, pages={319–325} }
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12 Publications
2025 | Journal Article | LibreCat-ID: 62733
@article{Bornemann_Moosmann_Novotny-Farkas_2025, title={The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market Segment}, volume={34}, DOI={10.1080/09638180.2023.2239298}, number={1}, journal={European Accounting Review}, author={Bornemann, Tobias and Moosmann, Anna-Lena and Novotny-Farkas, Zoltán}, year={2025}, pages={89–122} }
LibreCat
| DOI
2025 | Journal Article | LibreCat-ID: 62732
@article{Bornemann_Auer_Eberhartinger_2025, title={Does Fair Value Taxation Affect Banks’ Investment Portfolio and Risk-Taking?}, volume={47}, DOI={10.2308/JATA-2022-019}, number={1}, journal={Journal of the American Taxation Association}, author={Bornemann, Tobias and Auer, Sylvia and Eberhartinger, Eva}, year={2025}, pages={7–30} }
LibreCat
| DOI
2024 | Working Paper | LibreCat-ID: 62739
@book{Bornemann_Novotny–Farkas_2024, title={Does the Accounting Classification of Hybrid Financial Instruments as Debt or Equity Matter?}, DOI={10.2139/ssrn.4821642}, author={Bornemann, Tobias and Novotny–Farkas, Zoltán}, year={2024} }
LibreCat
| DOI
2023 | Journal Article | LibreCat-ID: 62735
@article{Bornemann_Jacob_Sailer_2023, title={Do Corporate Taxes Affect Executive Compensation?}, volume={98}, DOI={10.2308/TAR-2019-0567}, number={2}, journal={The Accounting Review}, author={Bornemann, Tobias and Jacob, Martin and Sailer, Mariana}, year={2023}, pages={31–58} }
LibreCat
| DOI
2023 | Journal Article | LibreCat-ID: 62736
@article{Bornemann_Baumüller_2023, title={Verschwiegenheitspflichten in der GRI-Nachhaltigkeitsberichterstattung}, volume={19}, number={5}, journal={Praxis der Internationalen Rechnungslegung}, author={Bornemann, Tobias and Baumüller, Josef}, year={2023}, pages={171–176} }
LibreCat
2023 | Journal Article | LibreCat-ID: 62734
@article{Bornemann_Kelley_Osswald_2023, title={The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits}, volume={45}, DOI={10.2308/JATA-2021-013}, number={2}, journal={Journal of the American Taxation Association}, author={Bornemann, Tobias and Kelley, Stacie and Osswald, Benjamin}, year={2023}, pages={1–28} }
LibreCat
| DOI
2021 | Journal Article | LibreCat-ID: 21401
@article{Bornemann_Schipp_Sureth-Sloane_2021, title={Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung}, volume={59}, number={3}, journal={Deutsches Steuerrecht}, author={Bornemann, Tobias and Schipp, Adrian and Sureth-Sloane, Caren}, year={2021}, pages={182–190} }
LibreCat
2020 | Report | LibreCat-ID: 21407 |
@book{Bornemann_Schipp_Sureth-Sloane_2020, title={ 2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen}, DOI={10.52569/ILCP9945}, author={Bornemann, Tobias and Schipp, Adrian and Sureth-Sloane, Caren}, year={2020} }
LibreCat
| DOI
| Download (ext.)
2018 | Book Chapter | LibreCat-ID: 62742
@inbook{Bornemann_Petutschnig_2018, edition={3}, title={Vorteilhaftigkeitsvergleich Eigen-/Fremdmittel}, booktitle={Handbuch der österreichischen Steuerlehre, Band IV: Investition, Finanzierung und Steuern}, author={Bornemann, Tobias and Petutschnig, Matthias}, editor={Eberhartinger, Eva}, year={2018}, pages={122–134} }
LibreCat
2018 | Working Paper | LibreCat-ID: 62740
@book{Bornemann_2018, series={WU International Taxation Research Paper}, title={Do Transfer Pricing Rules distort R&D Investment Decisions?}, volume={2018–02}, DOI={10.2139/ssrn.3114071}, author={Bornemann, Tobias}, year={2018}, collection={WU International Taxation Research Paper} }
LibreCat
| DOI
2018 | Working Paper | LibreCat-ID: 62741
@book{Bornemann_2018, series={WU International Taxation Research Paper}, title={Tax Avoidance and Accounting Conservatism}, volume={2018–04}, DOI={10.2139/ssrn.3114054}, author={Bornemann, Tobias}, year={2018}, collection={WU International Taxation Research Paper} }
LibreCat
| DOI
2017 | Journal Article | LibreCat-ID: 62737
@article{Bornemann_Eberhartinger_2017, title={Die Initiative der EU zum öffentlichen Country-by-Country Reporting}, journal={Zeitschrift für Recht & Rechnungswesen}, author={Bornemann, Tobias and Eberhartinger, Eva}, year={2017}, pages={319–325} }
LibreCat