Anna Rohlfing-Bastian

Goethe University Frankfurt

Full Professor

Theodor-W.-Adorno-Platz 4

Frankfurt am Main, 60629

Germany

SCHOLARLY PAPERS

11

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SSRN CITATIONS
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12

CROSSREF CITATIONS

5

Scholarly Papers (11)

1.

Why Do Not All Firms Engage in Tax Avoidance?

FAccT Center Working Paper Nr. 19/2014
Number of pages: 48 Posted: 11 Dec 2014 Last Revised: 01 Jun 2016
Martin Jacob, Anna Rohlfing-Bastian and Kai Sandner
WHU - Otto Beisheim School of Management, Goethe University Frankfurt and Ludwig Maximilian University of Munich (LMU)
Downloads 595 (67,791)
Citation 5

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moral hazard, tax avoidance, tax planning

2.

Levelized Product Cost: Concept and Decision Relevance

CESifo Working Paper Series No. 4590
Number of pages: 52 Posted: 11 Feb 2014
Stefan J. Reichelstein and Anna Rohlfing-Bastian
Stanford University - Stanford Graduate School of Business and Goethe University Frankfurt
Downloads 205 (216,825)
Citation 8

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3.

Contractual Relations and Organizational Structure in Franchising – Empirical Evidence from Germany

Zeitschrift für Betriebswirtschaft, Vol. 81, No. 4, pp. 393-421
Number of pages: 27 Posted: 10 Aug 2009 Last Revised: 05 May 2011
Anna Rohlfing-Bastian and Philipp Sturm
Goethe University Frankfurt and University of Tuebingen
Downloads 164 (263,212)

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Franchising, Double Moral Hazard, Incentive Contracts, Capital Scarcity

4.

Task Assignment and Variable Pay Ratio

AAA 2011 Management Accounting Section (MAS) Meeting Paper
Number of pages: 35 Posted: 10 Aug 2010 Last Revised: 07 Dec 2010
Christian Hofmann and Anna Rohlfing-Bastian
Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management) and Goethe University Frankfurt
Downloads 147 (287,671)

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Task Assignment, Principal-Agent Analysis, Variable Pay Ratio

5.

Delegation of Task Allocation Authority and the Value of Communication when Performance Measures are Imperfect

Number of pages: 44 Posted: 06 Jun 2019
Anna Rohlfing-Bastian and Anja Schöttner
Goethe University Frankfurt and Humboldt University of Berlin - School of Business and Economics
Downloads 130 (316,440)

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Delegation, Communication, Incentive Contracts, Performance Measurement, Task Assignment

6.

Incentives and the Delegation of Task Assignment

Number of pages: 37 Posted: 05 Oct 2017
Anna Rohlfing-Bastian and Anja Schöttner
Goethe University Frankfurt and Humboldt University of Berlin - School of Business and Economics
Downloads 115 (347,855)
Citation 2

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Delegation, Decision Rights, Incentive Contracts, Performance Measurement, Task Assignment

7.

Towards an Amended Arm’s Length Principle – Tackling Complexity and Implementing Destination Rules in Transfer Pricing

TRR 266 Accounting for Transparency Working Paper Series No. 89, WU International Taxation Research Paper Series No. 2022-10
Number of pages: 34 Posted: 19 Jul 2022 Last Revised: 06 Dec 2022
German Federal Ministry of Finance, Universität zu Köln, Goethe University Frankfurt, University of Mannheim - Department of Business Administration and Taxation and Paderborn University
Downloads 105 (368,057)

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Arm's Length Principle, Transfer Pricing, International Taxation, OECD BEPS Project

8.

Delegation of Job Design and the Value of Communication with Imperfect Performance Measurement

TRR 266 Accounting for Transparency Working Paper Series No. 47, 2021
Number of pages: 54 Posted: 28 May 2021 Last Revised: 07 Oct 2021
Anna Rohlfing-Bastian and Anja Schöttner
Goethe University Frankfurt and Humboldt University of Berlin - School of Business and Economics
Downloads 83 (426,836)

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Delegation, Job Design, Task Assignment, Performance Measurement, Congruity, Communication, Incentive Contracts

9.

Strategic Use of Tone in Disclosures

TRR 266 Accounting for Transparency Working Paper Series No. 88, 2022
Number of pages: 43 Posted: 19 Jul 2022 Last Revised: 22 Jul 2022
Lisa Knacker and Anna Rohlfing-Bastian
Goethe University Frankfurt and Goethe University Frankfurt
Downloads 76 (448,866)

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narrative disclosure, disclosure tone, financial reporting

10.

Incentive Provision and Optimal Team Size for Managing Innovation

AAA 2017 Management Accounting Section (MAS) Meeting
Number of pages: 46 Posted: 16 Aug 2016 Last Revised: 04 Oct 2017
Oliver M. Dürr, Markus Nisch and Anna Rohlfing-Bastian
Esslingen University of Applied Sciences, Goethe University Frankfurt and Goethe University Frankfurt
Downloads 56 (524,178)

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Incentive Contracts, Uncertainty, Team Size, Innovation

11.

Decentralized Task Assignment and Centralized Contracting: On the Optimal Allocation of Authority

Journal of Management Accounting Research, Vol. 26, No. 1, 2014
Posted: 15 Aug 2011 Last Revised: 12 Feb 2014
Steffen Reichmann and Anna Rohlfing-Bastian
University of Mannheim and Goethe University Frankfurt

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task assignment, incentives, decision right, authority, organizational structure