Georg Thomas Schneider

University of Graz

Full Professor

Austria

SCHOLARLY PAPERS

18

DOWNLOADS
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Top 14,868

in Total Papers Downloads

3,479

SSRN CITATIONS
Rank 40,804

SSRN RANKINGS

Top 40,804

in Total Papers Citations

3

CROSSREF CITATIONS

12

Scholarly Papers (18)

1.

Earnings Management and Local vs. International Accounting Standards of European Public Firms

Number of pages: 52 Posted: 03 Dec 2008 Last Revised: 01 Jun 2009
Wolfgang Aussenegg, Petra Inwinkl and Georg Thomas Schneider
Vienna University of Technology, Jönköping International Business School and University of Graz
Downloads 1,409 (14,022)
Citation 10

Abstract:

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2.

Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment

WU International Taxation Research Paper Series No. 2014-06
Number of pages: 52 Posted: 31 May 2014 Last Revised: 21 Mar 2016
Markus Diller, Pia Kortebusch, Georg Thomas Schneider and Caren Sureth-Sloane
University of Passau, University of Paderborn, University of Graz and Paderborn University
Downloads 360 (88,650)
Citation 3

Abstract:

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Advance Tax Rulings, Fee Design, Investment Effects, Tax Uncertainty

3.

Segment Disclosure Under the Management Approach: The Impact of Proprietary Costs on Internal Reporting Decisions

Number of pages: 17 Posted: 04 May 2011 Last Revised: 20 May 2011
Andreas Scholze and Georg Thomas Schneider
Osnabrück University and University of Graz
Downloads 336 (95,838)

Abstract:

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4.

Multi-Stage Capital Budgeting for Shared Investments

Management Science, 2013
Number of pages: 28 Posted: 06 Jun 2011 Last Revised: 22 Mar 2017
Nicole Bastian Johnson, Thomas Pfeiffer and Georg Thomas Schneider
University of Oregon, University of Vienna - Accounting and Control and University of Graz
Downloads 192 (169,207)

Abstract:

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Capital Budgeting, Cooperative Investments, Two-Stage Investment Decisions, Abandonment Options, Cost Allocation

5.

Two-Stage Capital Budgeting, Capital Charge Rates, and Resource Constraints

Review of Accounting Studies, Vol. 22, No. 2, 2017
Number of pages: 36 Posted: 03 Jun 2015 Last Revised: 23 May 2017
Nicole Bastian Johnson, Thomas Pfeiffer and Georg Thomas Schneider
University of Oregon, University of Vienna - Accounting and Control and University of Graz
Downloads 172 (186,593)

Abstract:

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Multi-stage capital budgeting, Multi-divisional capital budgeting, Capital charge rates

6.

A New Perspective on the Benefits of Slack Building Under Participative Budgeting

Number of pages: 62 Posted: 09 Aug 2017 Last Revised: 01 Dec 2018
Michael Kopel, Christian Riegler and Georg Thomas Schneider
University of Graz, Vienna University of Economics and Business and University of Graz
Downloads 163 (195,395)
Citation 2

Abstract:

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Participative Budgeting; Organizational slack; Budget padding; Input Pricing

7.

Voting over disclosure standards

Number of pages: 36 Posted: 18 Jul 2016 Last Revised: 31 May 2017
Jeremy Bertomeu, Robert P. Magee and Georg Thomas Schneider
University of California, San Diego (UCSD) - Rady School of Management, Northwestern University and University of Graz
Downloads 162 (196,396)

Abstract:

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political, certification, financial accounting, mandatory, policy

8.

Information Leaks and Voluntary Disclosure

Number of pages: 34 Posted: 13 May 2019
Michael Ebert, Ulrich Schäfer and Georg Thomas Schneider
University of Paderborn, University of Zurich and University of Graz
Downloads 121 (247,952)
Citation 1

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voluntary disclosure, information leakage, information endowment, market transparency

9.

Is There More Voluntary Disclosure if Investors are Better Informed?

Number of pages: 26 Posted: 05 Jul 2017
Michael Ebert and Georg Thomas Schneider
University of Paderborn and University of Graz
Downloads 117 (254,133)
Citation 1

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voluntary disclosure, investor sophistication, information endowment

10.

Asymmetric Taxation of Profits and Losses and its Influence on Investment Timing: Paradoxical Effects of Tax Increases

Number of pages: 39 Posted: 18 Jul 2012 Last Revised: 19 Jul 2012
Annika Mehrmann, Georg Thomas Schneider and Caren Sureth-Sloane
Paderborn University, University of Graz and Paderborn University
Downloads 110 (265,471)
Citation 2

Abstract:

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11.

Bentham's Panopticon and Real Effects of Voluntary Disclosure

Number of pages: 29 Posted: 21 Nov 2014
Michael Ebert and Georg Thomas Schneider
University of Paderborn and University of Graz
Downloads 104 (276,176)

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Voluntary disclosure, Information asymmetry, Information endowment

12.

The Impact of Corporate Taxes and Flexibility on Entrepreneurial Decisions with Moral Hazard and Simultaneous Firm and Personal Level Taxation

Arqus Quantative Tax Research Discussion Paper No. 141
Number of pages: 35 Posted: 17 Feb 2013
Fabian Meißner, Georg Thomas Schneider and Caren Sureth-Sloane
University of Paderborn, University of Graz and Paderborn University
Downloads 81 (323,794)

Abstract:

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Tax Effects, Real Options, Moral Hazard, Investment Decisions

13.

The Combined Impact of Asymmetric Taxation and Limited Liability on Optimal Compensation

Number of pages: 33 Posted: 12 Jul 2015
Fabian Meißner, Georg Thomas Schneider and Andreas Scholze
BearingPoint, University of Graz and Osnabrück University
Downloads 53 (404,011)

Abstract:

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asymmetric taxation, variable compensation, moral hazard, agency theory

14.

The Irreversibility Effect and Agency Conflicts

Theory and Decision, Forthcoming
Number of pages: 25 Posted: 21 Dec 2012
Clemens Löffler, Thomas Pfeiffer and Georg Thomas Schneider
University of Applied Sciences for Management and Communication (FHWien der WKW), University of Vienna - Accounting and Control and University of Graz
Downloads 53 (404,011)

Abstract:

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Irreversibility Effect, Irreversible Decisions, Uncertainty, Agency Conflicts

15.

The Impact of Profit Taxation on Capitalized Investment with Options to Delay and Divest

Arqus Quantitative Tax Research Discussion Paper No. 97
Number of pages: 45 Posted: 13 Aug 2012
Georg Thomas Schneider and Caren Sureth-Sloane
University of Graz and Paderborn University
Downloads 46 (429,217)

Abstract:

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investment decisions, real options, tax effects, timing flexibility, uncertainty

16.

Who Profits From Tax Information Exchange Agreements?

Posted: 20 Oct 2016 Last Revised: 24 Apr 2018
Markus Diller, Johannes Lorenz and Georg Thomas Schneider
University of Passau, University of Passau and University of Graz

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transfer pricing, separate accounting, profit shifting, tax information exchange agreement

17.

Capital Budgeting, Information Timing, and the Value of Abandonment Options

Management Accounting Research, Forthcoming
Posted: 05 Aug 2010
Thomas Pfeiffer and Georg Thomas Schneider
University of Vienna - Accounting and Control and University of Graz

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Capital Budgeting, Timing of Information, Value of Real Option

18.

Residual Income-Based Compensation Plans for Controlling Investment Decisions Under Sequential Private Information

Management Science, Vol. 53, No. 3, March 2007
Posted: 12 Jan 2009
Thomas Pfeiffer and Georg Thomas Schneider
University of Vienna - Accounting and Control and University of Graz

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sequential capital budgeting, residual income, accounting adjustments, sequential adverse selection problem