Pub Date : 2018-12-14DOI: 10.1007/S41464-018-0060-4
R. Eccles, Michael P. Krzus
{"title":"Implementing the Task Force on Climate-related Financial Disclosures Recommendations: An Assessment of Corporate Readiness","authors":"R. Eccles, Michael P. Krzus","doi":"10.1007/S41464-018-0060-4","DOIUrl":"https://doi.org/10.1007/S41464-018-0060-4","url":null,"abstract":"","PeriodicalId":43001,"journal":{"name":"SCHMALENBACH BUSINESS REVIEW","volume":null,"pages":null},"PeriodicalIF":2.2,"publicationDate":"2018-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77250680","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-12-13DOI: 10.1007/S41464-018-0063-1
Viktor Bozhinov, Christopher Koch, Thorsten Schank
{"title":"The Second Glass Ceiling: Women’s Role in Supervisory Boards of German Firms","authors":"Viktor Bozhinov, Christopher Koch, Thorsten Schank","doi":"10.1007/S41464-018-0063-1","DOIUrl":"https://doi.org/10.1007/S41464-018-0063-1","url":null,"abstract":"","PeriodicalId":43001,"journal":{"name":"SCHMALENBACH BUSINESS REVIEW","volume":null,"pages":null},"PeriodicalIF":2.2,"publicationDate":"2018-12-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90195687","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-12-11DOI: 10.1007/S41464-018-0057-Z
J. M. Wagner
{"title":"Effectiveness and Efficiency of Disclosure: A Preparer’s Perspective","authors":"J. M. Wagner","doi":"10.1007/S41464-018-0057-Z","DOIUrl":"https://doi.org/10.1007/S41464-018-0057-Z","url":null,"abstract":"","PeriodicalId":43001,"journal":{"name":"SCHMALENBACH BUSINESS REVIEW","volume":null,"pages":null},"PeriodicalIF":2.2,"publicationDate":"2018-12-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81987453","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-12-07DOI: 10.1007/S41464-018-0058-Y
Andreas Barckow
{"title":"Regulation in Corporate Disclosure","authors":"Andreas Barckow","doi":"10.1007/S41464-018-0058-Y","DOIUrl":"https://doi.org/10.1007/S41464-018-0058-Y","url":null,"abstract":"","PeriodicalId":43001,"journal":{"name":"SCHMALENBACH BUSINESS REVIEW","volume":null,"pages":null},"PeriodicalIF":2.2,"publicationDate":"2018-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86609560","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-10-23DOI: 10.1007/s41464-018-0056-0
Laura Dobbins,Sebastian Eichfelder,Frank Hechtner,Jochen Hundsdoerfer
A corporate tax rate cut provides an incentive for corporations to shift taxable income from years before the tax rate cut to post-reform years. Our study analyzes whether depreciations and write-offs are used to achieve intertemporal income shifting. Using a panel of German manufacturing firms, we test in a difference-in-differences setting whether firms reacted to the announced 2008 corporate tax rate cut of 10 percentage points by accumulating depreciation expenses in the pre-reform year. Our results suggest that depreciation expenses in 2007 are on average about 2.5% higher than in the other observation years. Our analysis also sheds light on heterogeneity in intertemporal income shifting across firms. We provide evidence for a weaker reaction of loss firms resulting from a lower tax incentive. By contrast, we find stronger intertemporal income shifting of large firms and especially firms with a relatively high share of new investments in the capital stock. While the first result is consistent with a higher cost-efficiency of tax planning of large firms, the second finding suggests that investments in the current year provide more discretion for (tax-induced) earnings management.
{"title":"Intertemporal Income Shifting Around a Large Tax Cut: the Case of Depreciations","authors":"Laura Dobbins,Sebastian Eichfelder,Frank Hechtner,Jochen Hundsdoerfer","doi":"10.1007/s41464-018-0056-0","DOIUrl":"https://doi.org/10.1007/s41464-018-0056-0","url":null,"abstract":"A corporate tax rate cut provides an incentive for corporations to shift taxable income from years before the tax rate cut to post-reform years. Our study analyzes whether depreciations and write-offs are used to achieve intertemporal income shifting. Using a panel of German manufacturing firms, we test in a difference-in-differences setting whether firms reacted to the announced 2008 corporate tax rate cut of 10 percentage points by accumulating depreciation expenses in the pre-reform year. Our results suggest that depreciation expenses in 2007 are on average about 2.5% higher than in the other observation years. Our analysis also sheds light on heterogeneity in intertemporal income shifting across firms. We provide evidence for a weaker reaction of loss firms resulting from a lower tax incentive. By contrast, we find stronger intertemporal income shifting of large firms and especially firms with a relatively high share of new investments in the capital stock. While the first result is consistent with a higher cost-efficiency of tax planning of large firms, the second finding suggests that investments in the current year provide more discretion for (tax-induced) earnings management.","PeriodicalId":43001,"journal":{"name":"SCHMALENBACH BUSINESS REVIEW","volume":null,"pages":null},"PeriodicalIF":2.2,"publicationDate":"2018-10-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138519860","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-09-20DOI: 10.1007/S41464-018-0054-2
M. Draheim, G. Franke
{"title":"Employee Orientation and Financial Performance of Foundation Owned Firms","authors":"M. Draheim, G. Franke","doi":"10.1007/S41464-018-0054-2","DOIUrl":"https://doi.org/10.1007/S41464-018-0054-2","url":null,"abstract":"","PeriodicalId":43001,"journal":{"name":"SCHMALENBACH BUSINESS REVIEW","volume":null,"pages":null},"PeriodicalIF":2.2,"publicationDate":"2018-09-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91201217","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-08-24DOI: 10.1007/S41464-018-0053-3
Christian Jung-Gehling, Erik Strauss
{"title":"A Contemporary Concept of Organizational Control: Its Dependence on Shared Values and Impact on Motivation","authors":"Christian Jung-Gehling, Erik Strauss","doi":"10.1007/S41464-018-0053-3","DOIUrl":"https://doi.org/10.1007/S41464-018-0053-3","url":null,"abstract":"","PeriodicalId":43001,"journal":{"name":"SCHMALENBACH BUSINESS REVIEW","volume":null,"pages":null},"PeriodicalIF":2.2,"publicationDate":"2018-08-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79225949","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-07-30DOI: 10.1007/S41464-018-0055-1
Matthias Berger, C. Matt, Jochen Gönsch, T. Hess
{"title":"Is the Time Ripe? How the Value of Waiting and Incentives Affect Users’ Switching Behaviors for Smart Home Devices","authors":"Matthias Berger, C. Matt, Jochen Gönsch, T. Hess","doi":"10.1007/S41464-018-0055-1","DOIUrl":"https://doi.org/10.1007/S41464-018-0055-1","url":null,"abstract":"","PeriodicalId":43001,"journal":{"name":"SCHMALENBACH BUSINESS REVIEW","volume":null,"pages":null},"PeriodicalIF":2.2,"publicationDate":"2018-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85843561","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-06-27DOI: 10.1007/S41464-018-0050-6
M. Huss, H. Zimmermann
{"title":"The Pricing of Liquidity Risk in Buyout Funds – A Public Market Perspective","authors":"M. Huss, H. Zimmermann","doi":"10.1007/S41464-018-0050-6","DOIUrl":"https://doi.org/10.1007/S41464-018-0050-6","url":null,"abstract":"","PeriodicalId":43001,"journal":{"name":"SCHMALENBACH BUSINESS REVIEW","volume":null,"pages":null},"PeriodicalIF":2.2,"publicationDate":"2018-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85955934","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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