Tobias Bornemann
Department 2: Taxation, Accounting and Finance
tobias.bornemann@uni-paderborn.deID
12 Publications
2025 | Journal Article | LibreCat-ID: 62733
Bornemann, Tobias, et al. “The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market Segment.” European Accounting Review, vol. 34, no. 1, 2025, pp. 89–122, doi:10.1080/09638180.2023.2239298.
LibreCat
| DOI
2025 | Journal Article | LibreCat-ID: 62732
Bornemann, Tobias, et al. “Does Fair Value Taxation Affect Banks’ Investment Portfolio and Risk-Taking?” Journal of the American Taxation Association, vol. 47, no. 1, 2025, pp. 7–30, doi: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, doi:10.2139/ssrn.4821642.
LibreCat
| DOI
2023 | Journal Article | LibreCat-ID: 62735
Bornemann, Tobias, et al. “Do Corporate Taxes Affect Executive Compensation?” The Accounting Review, vol. 98, no. 2, 2023, pp. 31–58, doi: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, vol. 19, no. 5, 2023, pp. 171–76.
LibreCat
2023 | Journal Article | LibreCat-ID: 62734
Bornemann, Tobias, et al. “The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits.” Journal of the American Taxation Association, vol. 45, no. 2, 2023, pp. 1–28, doi:10.2308/JATA-2021-013.
LibreCat
| DOI
2021 | Journal Article | LibreCat-ID: 21401
Bornemann, Tobias, et al. “Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung.” Deutsches Steuerrecht, vol. 59, no. 3, 2021, pp. 182–90.
LibreCat
2020 | Report | LibreCat-ID: 21407 | 
Bornemann, Tobias, et al. 2018/2019 Umfrage Zur Steuerkomplexität in Deutschen Finanzverwaltungen. 2020, doi:10.52569/ILCP9945.
LibreCat
| DOI
| Download (ext.)
2018 | Book Chapter | LibreCat-ID: 62742
Bornemann, Tobias, and Matthias Petutschnig. “Vorteilhaftigkeitsvergleich Eigen-/Fremdmittel.” Handbuch Der Österreichischen Steuerlehre, Band IV: Investition, Finanzierung Und Steuern, edited by Eva Eberhartinger, 3rd ed., 2018, pp. 122–34.
LibreCat
2018 | Working Paper | LibreCat-ID: 62740
Bornemann, Tobias. Do Transfer Pricing Rules Distort R&D Investment Decisions? 2018, doi:10.2139/ssrn.3114071.
LibreCat
| DOI
2018 | Working Paper | LibreCat-ID: 62741
Bornemann, Tobias. Tax Avoidance and Accounting Conservatism. 2018, doi: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, pp. 319–25.
LibreCat
12 Publications
2025 | Journal Article | LibreCat-ID: 62733
Bornemann, Tobias, et al. “The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market Segment.” European Accounting Review, vol. 34, no. 1, 2025, pp. 89–122, doi:10.1080/09638180.2023.2239298.
LibreCat
| DOI
2025 | Journal Article | LibreCat-ID: 62732
Bornemann, Tobias, et al. “Does Fair Value Taxation Affect Banks’ Investment Portfolio and Risk-Taking?” Journal of the American Taxation Association, vol. 47, no. 1, 2025, pp. 7–30, doi: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, doi:10.2139/ssrn.4821642.
LibreCat
| DOI
2023 | Journal Article | LibreCat-ID: 62735
Bornemann, Tobias, et al. “Do Corporate Taxes Affect Executive Compensation?” The Accounting Review, vol. 98, no. 2, 2023, pp. 31–58, doi: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, vol. 19, no. 5, 2023, pp. 171–76.
LibreCat
2023 | Journal Article | LibreCat-ID: 62734
Bornemann, Tobias, et al. “The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits.” Journal of the American Taxation Association, vol. 45, no. 2, 2023, pp. 1–28, doi:10.2308/JATA-2021-013.
LibreCat
| DOI
2021 | Journal Article | LibreCat-ID: 21401
Bornemann, Tobias, et al. “Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung.” Deutsches Steuerrecht, vol. 59, no. 3, 2021, pp. 182–90.
LibreCat
2020 | Report | LibreCat-ID: 21407 |
Bornemann, Tobias, et al. 2018/2019 Umfrage Zur Steuerkomplexität in Deutschen Finanzverwaltungen. 2020, doi:10.52569/ILCP9945.
LibreCat
| DOI
| Download (ext.)
2018 | Book Chapter | LibreCat-ID: 62742
Bornemann, Tobias, and Matthias Petutschnig. “Vorteilhaftigkeitsvergleich Eigen-/Fremdmittel.” Handbuch Der Österreichischen Steuerlehre, Band IV: Investition, Finanzierung Und Steuern, edited by Eva Eberhartinger, 3rd ed., 2018, pp. 122–34.
LibreCat
2018 | Working Paper | LibreCat-ID: 62740
Bornemann, Tobias. Do Transfer Pricing Rules Distort R&D Investment Decisions? 2018, doi:10.2139/ssrn.3114071.
LibreCat
| DOI
2018 | Working Paper | LibreCat-ID: 62741
Bornemann, Tobias. Tax Avoidance and Accounting Conservatism. 2018, doi: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, pp. 319–25.
LibreCat