Tobias Bornemann

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

12 Publications

Mark all

[12]
2025 | Journal Article | LibreCat-ID: 62733
T. Bornemann, A.-L. Moosmann, and Z. Novotny-Farkas, “The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market  Segment,” European Accounting Review, vol. 34, no. 1, pp. 89–122, 2025, doi: 10.1080/09638180.2023.2239298.
LibreCat | DOI
 
[11]
2025 | Journal Article | LibreCat-ID: 62732
T. Bornemann, S. Auer, and E. Eberhartinger, “Does Fair Value Taxation Affect Banks’ Investment Portfolio and Risk-Taking?,” Journal of the American Taxation Association, vol. 47, no. 1, pp. 7–30, 2025, doi: 10.2308/JATA-2022-019.
LibreCat | DOI
 
[10]
2024 | Working Paper | LibreCat-ID: 62739
T. Bornemann and 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
T. Bornemann, M. Jacob, and M. Sailer, “Do Corporate Taxes Affect Executive Compensation?,” The Accounting Review, vol. 98, no. 2, pp. 31–58, 2023, doi: 10.2308/TAR-2019-0567.
LibreCat | DOI
 
[8]
2023 | Journal Article | LibreCat-ID: 62736
T. Bornemann and J. Baumüller, “Verschwiegenheitspflichten in der GRI-Nachhaltigkeitsberichterstattung,” Praxis der Internationalen Rechnungslegung, vol. 19, no. 5, pp. 171–176, 2023.
LibreCat
 
[7]
2023 | Journal Article | LibreCat-ID: 62734
T. Bornemann, S. Kelley, and B. Osswald, “The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits,” Journal of the American Taxation Association, vol. 45, no. 2, pp. 1–28, 2023, doi: 10.2308/JATA-2021-013.
LibreCat | DOI
 
[6]
2021 | Journal Article | LibreCat-ID: 21401
T. Bornemann, A. Schipp, and C. Sureth-Sloane, “Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung,” Deutsches Steuerrecht, vol. 59, no. 3, pp. 182–190, 2021.
LibreCat
 
[5]
2020 | Report | LibreCat-ID: 21407 | OA
T. Bornemann, A. Schipp, and C. Sureth-Sloane, 2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen. 2020.
LibreCat | DOI | Download (ext.)
 
[4]
2018 | Book Chapter | LibreCat-ID: 62742
T. Bornemann and M. Petutschnig, “Vorteilhaftigkeitsvergleich Eigen-/Fremdmittel,” in Handbuch der österreichischen Steuerlehre, Band IV: Investition, Finanzierung und Steuern, 3rd ed., E. Eberhartinger, Ed. 2018, pp. 122–134.
LibreCat
 
[3]
2018 | Working Paper | LibreCat-ID: 62740
T. Bornemann, Do Transfer Pricing Rules distort R&D Investment Decisions?, vol. 2018–02. 2018.
LibreCat | DOI
 
[2]
2018 | Working Paper | LibreCat-ID: 62741
T. Bornemann, Tax Avoidance and Accounting Conservatism, vol. 2018–04. 2018.
LibreCat | DOI
 
[1]
2017 | Journal Article | LibreCat-ID: 62737
T. Bornemann and E. Eberhartinger, “Die Initiative der EU zum öffentlichen Country-by-Country Reporting,” Zeitschrift für Recht & Rechnungswesen, pp. 319–325, 2017.
LibreCat
 
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12 Publications

Mark all

[12]
2025 | Journal Article | LibreCat-ID: 62733
T. Bornemann, A.-L. Moosmann, and Z. Novotny-Farkas, “The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market  Segment,” European Accounting Review, vol. 34, no. 1, pp. 89–122, 2025, doi: 10.1080/09638180.2023.2239298.
LibreCat | DOI
 
[11]
2025 | Journal Article | LibreCat-ID: 62732
T. Bornemann, S. Auer, and E. Eberhartinger, “Does Fair Value Taxation Affect Banks’ Investment Portfolio and Risk-Taking?,” Journal of the American Taxation Association, vol. 47, no. 1, pp. 7–30, 2025, doi: 10.2308/JATA-2022-019.
LibreCat | DOI
 
[10]
2024 | Working Paper | LibreCat-ID: 62739
T. Bornemann and 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
T. Bornemann, M. Jacob, and M. Sailer, “Do Corporate Taxes Affect Executive Compensation?,” The Accounting Review, vol. 98, no. 2, pp. 31–58, 2023, doi: 10.2308/TAR-2019-0567.
LibreCat | DOI
 
[8]
2023 | Journal Article | LibreCat-ID: 62736
T. Bornemann and J. Baumüller, “Verschwiegenheitspflichten in der GRI-Nachhaltigkeitsberichterstattung,” Praxis der Internationalen Rechnungslegung, vol. 19, no. 5, pp. 171–176, 2023.
LibreCat
 
[7]
2023 | Journal Article | LibreCat-ID: 62734
T. Bornemann, S. Kelley, and B. Osswald, “The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits,” Journal of the American Taxation Association, vol. 45, no. 2, pp. 1–28, 2023, doi: 10.2308/JATA-2021-013.
LibreCat | DOI
 
[6]
2021 | Journal Article | LibreCat-ID: 21401
T. Bornemann, A. Schipp, and C. Sureth-Sloane, “Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung,” Deutsches Steuerrecht, vol. 59, no. 3, pp. 182–190, 2021.
LibreCat
 
[5]
2020 | Report | LibreCat-ID: 21407 | OA
T. Bornemann, A. Schipp, and C. Sureth-Sloane, 2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen. 2020.
LibreCat | DOI | Download (ext.)
 
[4]
2018 | Book Chapter | LibreCat-ID: 62742
T. Bornemann and M. Petutschnig, “Vorteilhaftigkeitsvergleich Eigen-/Fremdmittel,” in Handbuch der österreichischen Steuerlehre, Band IV: Investition, Finanzierung und Steuern, 3rd ed., E. Eberhartinger, Ed. 2018, pp. 122–134.
LibreCat
 
[3]
2018 | Working Paper | LibreCat-ID: 62740
T. Bornemann, Do Transfer Pricing Rules distort R&D Investment Decisions?, vol. 2018–02. 2018.
LibreCat | DOI
 
[2]
2018 | Working Paper | LibreCat-ID: 62741
T. Bornemann, Tax Avoidance and Accounting Conservatism, vol. 2018–04. 2018.
LibreCat | DOI
 
[1]
2017 | Journal Article | LibreCat-ID: 62737
T. Bornemann and E. Eberhartinger, “Die Initiative der EU zum öffentlichen Country-by-Country Reporting,” Zeitschrift für Recht & Rechnungswesen, pp. 319–325, 2017.
LibreCat
 
Marked Publication(s)

Search

Filter Publications

Display / Sort

Citation Style: IEEE

Export / Embed