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625 Publications
2013 | Journal Article | LibreCat-ID: 47907
D. Reimsbach, “Pro forma earnings disclosure: the effects of non-GAAP earnings and earnings-before on investors’ information processing,” Journal of Business Economics, vol. 84, no. 4, pp. 479–515, 2013, doi: 10.1007/s11573-013-0688-y.
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| DOI
2013 | Journal Article | LibreCat-ID: 47911
D. Reimsbach and R. Hahn, “The Effects of Negative Incidents in Sustainability Reporting on Investors’ Judgments–an Experimental Study of Third‐party Versus Self‐disclosure in the Realm of Sustainable Development,” Business Strategy and the Environment, vol. 24, no. 4, pp. 217–235, 2013, doi: 10.1002/bse.1816.
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| DOI
2013 | Book Chapter | LibreCat-ID: 50361
C. Koch, “Einsatz der Risikoanalyse als Instrument des Investitionscontrollings,” in Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik, S. Betz, Ed. Hamburg: Dr. Kovac, 2013, pp. 179–207.
LibreCat
2013 | Book Chapter | LibreCat-ID: 50369
C. Puls, “Kostenorientiertes Management von Logistikdienstleistern,” in Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik, S. Betz, Ed. Hamburg: Dr. Kovac, 2013, pp. 13–42.
LibreCat
2013 | Book Chapter | LibreCat-ID: 50389
O. Opitz, “Integrierte, ökologieorientierte Produktlebenszyklusrechnung,” in Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik, S. Betz, Ed. Hamburg: Dr. Kovac, 2013, pp. 277–318.
LibreCat
2013 | Book Chapter | LibreCat-ID: 50400
C. Faupel, “Integrierte, ökologieorientierte Produktlebenszyklusrechnung,” in Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik, S. Betz, Ed. Hamburg: Dr. Kovac, 2013, pp. 277–318.
LibreCat
2013 | Conference Paper | LibreCat-ID: 37109
U. Kosi, J. Koren, and A. Valentincic, “Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?,” presented at the 36th Annual Congress of European Accounting Association, Paris, France, 2013.
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2013 | Conference Paper | LibreCat-ID: 37115
U. Kosi, A. Florou, and P. F. Pope, “Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information?,” presented at the 9th Workshop on European Financial Reporting, Valencia, Spain, 2013.
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2013 | Journal Article | LibreCat-ID: 3549
U. Kosi and A. Valentincic, “Write-offs and profitability in private firms: Disentangling the impact of tax-minimisation incentives,” European Accounting Review, vol. 22, no. 1, pp. 117–150, 2013, doi: 10.1080/09638180.2012.661938.
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| DOI
2013 | Conference Paper | LibreCat-ID: 37110
A. Florou and U. Kosi, “Does mandatory IFRS adoption facilitate debt financing? ,” presented at the FACTS-Forschungswerkstatt, Berlin, Germany, 2013.
LibreCat
2013 | Journal Article | LibreCat-ID: 5045
R. Niemann and C. Sureth-Sloane, “Sooner or Later? – Paradoxical Investment Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment Flexibility,” European Accounting Review, vol. 22, no. 2, pp. 367–390, 2013, doi: 10.1080/09638180.2012.682781.
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| DOI
2013 | Journal Article | LibreCat-ID: 5048
P. Vollert, C. Eikel, and C. Sureth-Sloane, “Advance Pricing Agreements (APAs) als Instrument zur Vermeidung von Verrechnungspreiskonflikten – eine kritische Betrachtung,” Steuer und Wirtschaft, vol. 90, no. 4, pp. 367–379, 2013.
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2013 | Journal Article | LibreCat-ID: 5191
S. Sievers, C. F. Mokwa, and G. Keienburg, “The relevance of financial versus non-financial information for the valuation of venture capital-backed firms,” European Accounting Review (VHB-JOURQUAL 4 Ranking A), vol. 22, no. 3, pp. 467–511, 2013, doi: 10.1080/09638180.2012.741051.
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2013 | Journal Article | LibreCat-ID: 5192
J. Klobucnik and S. Sievers, “Valuing high technology growth firms,” Journal of Business Economics (VHB-JOURQUAL 4 Ranking B), vol. 83, no. 9, pp. 947–984, 2013, doi: https://doi.org/10.1007/s11573-013-0684-2.
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2013 | Journal Article | LibreCat-ID: 5113
N. Heinrichs, D. Hess, C. Homburg, M. Lorenz, and S. Sievers, “Extended dividend, cash flow, and residual income valuation models: Accounting for deviations from ideal conditions,” Contemporary Accounting Research (VHB-JOURQUAL 4 Ranking A+), vol. 30, no. 1, pp. 42–79, 2013, doi: 10.2139/ssrn.1145201.
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2013 | Journal Article | LibreCat-ID: 20863
T. Schlueter and S. Sievers, “Determinants of market beta: the impacts of firm-specific accounting figures and market conditions,” Review of Quantitative Finance and Accounting (VHB-JOURQUAL 4 Ranking B), no. 3, pp. 535–570, 2013, doi: 10.1007/s11156-013-0352-1.
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2013 | Journal Article | LibreCat-ID: 5108
D. Kreutzmann, S. Sievers, and C. Mueller, “Investment distortions and the value of the government’s tax claim,” Applied Financial Economics (VHB-JOURQUAL 4 Ranking C), vol. 23, no. 11, pp. 977–989, 2013, doi: 10.1080/09603107.2013.786161.
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2012 | Book Chapter | LibreCat-ID: 2608
S. Betz, “Entscheidungsorientierte Planung unscharfer Erfolge von KMU in Supply Chains,” in Entscheidungsprobleme im Supply Chain Management - Quantitative Lösungsansätze für den Mittelstand, 2nd ed., S. Betz, Ed. Hamburg, 2012, pp. 49–72.
LibreCat
2012 | Book Chapter | LibreCat-ID: 2609
S. Betz, “Analyse des Bullwhip-Effekts in einer Supply Chain von KMU,” in Entscheidungsprobleme im Supply Chain Management - Quantitative Lösungsansätze für den Mittelstand, 2nd ed., S. Betz, Ed. Hamburg, 2012, pp. 105–132.
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2012 | Book (Editor) | LibreCat-ID: 2668
S. Betz, Ed., Entscheidungsprobleme im Supply Chain Management - Quantitative Lösungsansätze für den Mittelstand, 2nd ed. Hamburg, 2012.
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