{"year":"2018","citation":{"short":"T. Bornemann, Tax Avoidance and Accounting Conservatism, 2018.","chicago":"Bornemann, Tobias. <i>Tax Avoidance and Accounting Conservatism</i>. Vol. 2018–04. WU International Taxation  Research Paper, 2018. <a href=\"https://doi.org/10.2139/ssrn.3114054\">https://doi.org/10.2139/ssrn.3114054</a>.","apa":"Bornemann, T. (2018). <i>Tax Avoidance and Accounting Conservatism</i> (Vols. 2018–04). <a href=\"https://doi.org/10.2139/ssrn.3114054\">https://doi.org/10.2139/ssrn.3114054</a>","mla":"Bornemann, Tobias. <i>Tax Avoidance and Accounting Conservatism</i>. 2018, doi:<a href=\"https://doi.org/10.2139/ssrn.3114054\">10.2139/ssrn.3114054</a>.","ieee":"T. Bornemann, <i>Tax Avoidance and Accounting Conservatism</i>, vol. 2018–04. 2018.","bibtex":"@book{Bornemann_2018, series={WU International Taxation  Research Paper}, title={Tax Avoidance and Accounting Conservatism}, volume={2018–04}, DOI={<a href=\"https://doi.org/10.2139/ssrn.3114054\">10.2139/ssrn.3114054</a>}, author={Bornemann, Tobias}, year={2018}, collection={WU International Taxation  Research Paper} }","ama":"Bornemann T. <i>Tax Avoidance and Accounting Conservatism</i>. Vol 2018-04.; 2018. doi:<a href=\"https://doi.org/10.2139/ssrn.3114054\">10.2139/ssrn.3114054</a>"},"title":"Tax Avoidance and Accounting Conservatism","_id":"62741","user_id":"96670","series_title":"WU International Taxation  Research Paper","doi":"10.2139/ssrn.3114054","language":[{"iso":"eng"}],"status":"public","author":[{"id":"88419","first_name":"Tobias","full_name":"Bornemann, Tobias","orcid":"0000-0003-4299-0551","last_name":"Bornemann"}],"department":[{"_id":"187"}],"volume":"2018-04","type":"working_paper","date_updated":"2025-12-02T08:56:46Z","date_created":"2025-12-02T08:56:42Z"}