Tobias Bornemann
Department 2: Taxation, Accounting and Finance
tobias.bornemann@uni-paderborn.deID
12 Publications
2025 | Journal Article | LibreCat-ID: 62733
Bornemann, Tobias, Anna-Lena Moosmann, and Zoltán Novotny-Farkas. “The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market Segment.” European Accounting Review 34, no. 1 (2025): 89–122. https://doi.org/10.1080/09638180.2023.2239298.
LibreCat
| DOI
2025 | Journal Article | LibreCat-ID: 62732
Bornemann, Tobias, Sylvia Auer, and Eva Eberhartinger. “Does Fair Value Taxation Affect Banks’ Investment Portfolio and Risk-Taking?” Journal of the American Taxation Association 47, no. 1 (2025): 7–30. https://doi.org/10.2308/JATA-2022-019.
LibreCat
| DOI
2024 | Working Paper | LibreCat-ID: 62739
Bornemann, Tobias, and Zoltán Novotny–Farkas. Does the Accounting Classification of Hybrid Financial Instruments as Debt or Equity Matter?, 2024. https://doi.org/10.2139/ssrn.4821642.
LibreCat
| DOI
2023 | Journal Article | LibreCat-ID: 62735
Bornemann, Tobias, Martin Jacob, and Mariana Sailer. “Do Corporate Taxes Affect Executive Compensation?” The Accounting Review 98, no. 2 (2023): 31–58. https://doi.org/10.2308/TAR-2019-0567.
LibreCat
| DOI
2023 | Journal Article | LibreCat-ID: 62736
Bornemann, Tobias, and Josef Baumüller. “Verschwiegenheitspflichten in Der GRI-Nachhaltigkeitsberichterstattung.” Praxis Der Internationalen Rechnungslegung 19, no. 5 (2023): 171–76.
LibreCat
2023 | Journal Article | LibreCat-ID: 62734
Bornemann, Tobias, Stacie Kelley, and Benjamin Osswald. “The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits.” Journal of the American Taxation Association 45, no. 2 (2023): 1–28. https://doi.org/10.2308/JATA-2021-013.
LibreCat
| DOI
2021 | Journal Article | LibreCat-ID: 21401
Bornemann, Tobias, Adrian Schipp, and Caren Sureth-Sloane. “Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung.” Deutsches Steuerrecht 59, no. 3 (2021): 182–90.
LibreCat
2020 | Report | LibreCat-ID: 21407 | 
Bornemann, Tobias, Adrian Schipp, and Caren Sureth-Sloane. 2018/2019 Umfrage Zur Steuerkomplexität in Deutschen Finanzverwaltungen, 2020. https://doi.org/10.52569/ILCP9945.
LibreCat
| DOI
| Download (ext.)
2018 | Book Chapter | LibreCat-ID: 62742
Bornemann, Tobias, and Matthias Petutschnig. “Vorteilhaftigkeitsvergleich Eigen-/Fremdmittel.” In Handbuch Der Österreichischen Steuerlehre, Band IV: Investition, Finanzierung Und Steuern, edited by Eva Eberhartinger, 3rd ed., 122–34, 2018.
LibreCat
2018 | Working Paper | LibreCat-ID: 62740
Bornemann, Tobias. Do Transfer Pricing Rules Distort R&D Investment Decisions? Vol. 2018–02. WU International Taxation Research Paper, 2018. https://doi.org/10.2139/ssrn.3114071.
LibreCat
| DOI
2018 | Working Paper | LibreCat-ID: 62741
Bornemann, Tobias. Tax Avoidance and Accounting Conservatism. Vol. 2018–04. WU International Taxation Research Paper, 2018. https://doi.org/10.2139/ssrn.3114054.
LibreCat
| DOI
2017 | Journal Article | LibreCat-ID: 62737
Bornemann, Tobias, and Eva Eberhartinger. “Die Initiative Der EU Zum Öffentlichen Country-by-Country Reporting.” Zeitschrift Für Recht & Rechnungswesen, 2017, 319–25.
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12 Publications
2025 | Journal Article | LibreCat-ID: 62733
Bornemann, Tobias, Anna-Lena Moosmann, and Zoltán Novotny-Farkas. “The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market Segment.” European Accounting Review 34, no. 1 (2025): 89–122. https://doi.org/10.1080/09638180.2023.2239298.
LibreCat
| DOI
2025 | Journal Article | LibreCat-ID: 62732
Bornemann, Tobias, Sylvia Auer, and Eva Eberhartinger. “Does Fair Value Taxation Affect Banks’ Investment Portfolio and Risk-Taking?” Journal of the American Taxation Association 47, no. 1 (2025): 7–30. https://doi.org/10.2308/JATA-2022-019.
LibreCat
| DOI
2024 | Working Paper | LibreCat-ID: 62739
Bornemann, Tobias, and Zoltán Novotny–Farkas. Does the Accounting Classification of Hybrid Financial Instruments as Debt or Equity Matter?, 2024. https://doi.org/10.2139/ssrn.4821642.
LibreCat
| DOI
2023 | Journal Article | LibreCat-ID: 62735
Bornemann, Tobias, Martin Jacob, and Mariana Sailer. “Do Corporate Taxes Affect Executive Compensation?” The Accounting Review 98, no. 2 (2023): 31–58. https://doi.org/10.2308/TAR-2019-0567.
LibreCat
| DOI
2023 | Journal Article | LibreCat-ID: 62736
Bornemann, Tobias, and Josef Baumüller. “Verschwiegenheitspflichten in Der GRI-Nachhaltigkeitsberichterstattung.” Praxis Der Internationalen Rechnungslegung 19, no. 5 (2023): 171–76.
LibreCat
2023 | Journal Article | LibreCat-ID: 62734
Bornemann, Tobias, Stacie Kelley, and Benjamin Osswald. “The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits.” Journal of the American Taxation Association 45, no. 2 (2023): 1–28. https://doi.org/10.2308/JATA-2021-013.
LibreCat
| DOI
2021 | Journal Article | LibreCat-ID: 21401
Bornemann, Tobias, Adrian Schipp, and Caren Sureth-Sloane. “Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung.” Deutsches Steuerrecht 59, no. 3 (2021): 182–90.
LibreCat
2020 | Report | LibreCat-ID: 21407 |
Bornemann, Tobias, Adrian Schipp, and Caren Sureth-Sloane. 2018/2019 Umfrage Zur Steuerkomplexität in Deutschen Finanzverwaltungen, 2020. https://doi.org/10.52569/ILCP9945.
LibreCat
| DOI
| Download (ext.)
2018 | Book Chapter | LibreCat-ID: 62742
Bornemann, Tobias, and Matthias Petutschnig. “Vorteilhaftigkeitsvergleich Eigen-/Fremdmittel.” In Handbuch Der Österreichischen Steuerlehre, Band IV: Investition, Finanzierung Und Steuern, edited by Eva Eberhartinger, 3rd ed., 122–34, 2018.
LibreCat
2018 | Working Paper | LibreCat-ID: 62740
Bornemann, Tobias. Do Transfer Pricing Rules Distort R&D Investment Decisions? Vol. 2018–02. WU International Taxation Research Paper, 2018. https://doi.org/10.2139/ssrn.3114071.
LibreCat
| DOI
2018 | Working Paper | LibreCat-ID: 62741
Bornemann, Tobias. Tax Avoidance and Accounting Conservatism. Vol. 2018–04. WU International Taxation Research Paper, 2018. https://doi.org/10.2139/ssrn.3114054.
LibreCat
| DOI
2017 | Journal Article | LibreCat-ID: 62737
Bornemann, Tobias, and Eva Eberhartinger. “Die Initiative Der EU Zum Öffentlichen Country-by-Country Reporting.” Zeitschrift Für Recht & Rechnungswesen, 2017, 319–25.
LibreCat