Niklas Lampenius

University of Hohenheim - Faculty of Business, Economics and Social Sciences

Stuttgart, 70593

Germany

SCHOLARLY PAPERS

23

DOWNLOADS
Rank 17,855

SSRN RANKINGS

Top 17,855

in Total Papers Downloads

3,521

SSRN CITATIONS

4

CROSSREF CITATIONS

8

Scholarly Papers (23)

1.

Measuring Corporate Tax Rate and Tax Base Avoidance of U.S. Domestic and U.S. Multinational Firms

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 76 Posted: 17 May 2019 Last Revised: 24 Mar 2021
Niklas Lampenius, Terry J. Shevlin and Arthur Stenzel
University of Hohenheim - Faculty of Business, Economics and Social Sciences, University of California-Irvine and University of St. Gallen
Downloads 487 (73,089)

Abstract:

Loading...

Tax Avoidance, Tax Rate Avoidance, Tax Base Avoidance, Average Statutory Tax Rates, Effective Tax Rates

2.

Deriving the Minimal Amount of Risk Capital for P/L Insurance Companies Utilizing ALM

Journal of Risk (2013), 15(4), pp. 35-55
Number of pages: 25 Posted: 20 Feb 2012 Last Revised: 29 Sep 2013
Matthias Schmautz and Niklas Lampenius
Independent and University of Hohenheim - Faculty of Business, Economics and Social Sciences
Downloads 487 (73,089)

Abstract:

Loading...

asset-liability-management (ALM), internal risk model, portfolio optimization, risk capital

3.

What is Driving the Price-to-Earnings Ratio: The Effect of Conservative Accounting and Growth

Number of pages: 35 Posted: 25 Mar 2013
Martin Staehle and Niklas Lampenius
University of Bern - Institute for Accounting and University of Hohenheim - Faculty of Business, Economics and Social Sciences
Downloads 368 (101,530)
Citation 1

Abstract:

Loading...

price-to-earnings ratio, unconditional conservative accounting, neutral accounting, growth, mean-reversion

4.

How do Firms Manage their Foreign Exchange Exposure?

Number of pages: 33 Posted: 19 Jun 2017 Last Revised: 03 Aug 2018
Andreas Hecht and Niklas Lampenius
University of Hohenheim and University of Hohenheim - Faculty of Business, Economics and Social Sciences
Downloads 363 (103,129)

Abstract:

Loading...

Foreign Exchange; Corporate Risk Management; Selective Hedging; Speculation

5.

Are PE- and MB-Ratios Susceptible to Accruals, Growth, or Profitability?

Number of pages: 48 Posted: 25 Jan 2010 Last Revised: 20 Dec 2011
Martin Staehle and Niklas Lampenius
University of Bern - Institute for Accounting and University of Hohenheim - Faculty of Business, Economics and Social Sciences
Downloads 306 (124,351)
Citation 3

Abstract:

Loading...

Price earnings ratio, market to book ratio, steady state model, neutral accounting, accrual accounting

6.

FASB Interpretation Number 48 (FIN 48) Disclosures and Corporate Innovation

Number of pages: 54 Posted: 17 May 2018 Last Revised: 03 Nov 2020
North Carolina State University - Department of Accounting, University of Hohenheim - Faculty of Business, Economics and Social Sciences, JSOM, University of Texas at Dallas, University of St. Gallen and Federal University of Espirito Santo (UFES)
Downloads 296 (128,794)
Citation 1

Abstract:

Loading...

Uncertain tax positions, FIN 48, Radical Innovation, Incremental Innovation, Patents, Backward Citations

7.

Inflation and the Constant Growth Model – Reconciling the Literature

Abacus, Vol. 48, Issue 4, pp. 518-538, 2012
Number of pages: 25 Posted: 04 Aug 2010 Last Revised: 14 Oct 2013
Daniel Kiechle and Niklas Lampenius
University of Hohenheim and University of Hohenheim - Faculty of Business, Economics and Social Sciences
Downloads 262 (146,145)
Citation 1

Abstract:

Loading...

valuation, constant growth model, inflation, capital maintenance, terminal value

8.

Unbiased Accounting Considering Profitability

Number of pages: 53 Posted: 01 Apr 2011 Last Revised: 20 Dec 2011
Martin Staehle and Niklas Lampenius
University of Bern - Institute for Accounting and University of Hohenheim - Faculty of Business, Economics and Social Sciences
Downloads 260 (147,263)

Abstract:

Loading...

Unbiased accounting, neutral accounting, value accounting, conservative accounting, conservatism in accounting, fair value, historic cost, economic accounting, steady state analysis

9.

Re-Evaluation of 'Terminal Value, Accounting Numbers, and Inflation' by Gunther Friedl and Bernhard Schwetzler

Number of pages: 14 Posted: 12 Dec 2011
Daniel Kiechle and Niklas Lampenius
University of Hohenheim and University of Hohenheim - Faculty of Business, Economics and Social Sciences
Downloads 193 (195,417)

Abstract:

Loading...

Terminal Value, Constant Growth Model, Valuation, Inflation

10.

Income Measurement and the Fisher Equation: Apples and Oranges when Converting from Nominal to Real Terms!

Number of pages: 35 Posted: 19 Mar 2011 Last Revised: 26 Aug 2015
Niklas Lampenius and Daniel Kiechle
University of Hohenheim - Faculty of Business, Economics and Social Sciences and University of Hohenheim
Downloads 173 (215,100)
Citation 3

Abstract:

Loading...

Measurement of Income, Fisher Equation, Capital Maintenance, Inflation, Real Rate of Return, Nominal Rate of Return, Theory of Interest

11.

Are Real Investment Decisions Based on Risk Adjusted Performance Measures Consistent with Maximizing Shareholder Value?

Journal of Risk (2012), 15 (2), pp. 77-101
Number of pages: 22 Posted: 21 Dec 2011 Last Revised: 29 Sep 2013
Niklas Lampenius
University of Hohenheim - Faculty of Business, Economics and Social Sciences
Downloads 159 (231,086)

Abstract:

Loading...

risk management, risk adjusted performance measures, RORAC, RARORAC, shareholder value, VaR, CVaR

12.

A Model for Incentive Regulation Utilizing the RRC-Rule with a Hierarchical Incentive Mechanism

Number of pages: 25 Posted: 20 Sep 2011
Maximilian Römhild and Niklas Lampenius
University of Hohenheim and University of Hohenheim - Faculty of Business, Economics and Social Sciences
Downloads 99 (328,595)

Abstract:

Loading...

RRC-rule, incentive regulation, natural monopoly, Averch-Johnson effect, gold plating

13.

Arguments in Favor of Tax Neutral Cost Allocation

Abacus, Vol. 50, Issue 3, pp. 296-313, 2014
Number of pages: 24 Posted: 31 Jan 2014 Last Revised: 18 Sep 2014
Niklas Lampenius and Tobias Buerkle
University of Hohenheim - Faculty of Business, Economics and Social Sciences and Steuerberater Peter Buerkle (tax and business consulting)
Downloads 60 (437,418)

Abstract:

Loading...

Cost Allocation, Neutral Taxation, Over-/Underinvestment, Relative Marginal Benefits Allocation Rule, Residual Income

The Terminal Value and Inflation Controversy

Journal of Applied Corporate Finance, Vol. 24, Issue 3, pp. 101-107, 2012
Number of pages: 9 Posted: 13 Oct 2012
Daniel Kiechle and Niklas Lampenius
University of Hohenheim and University of Hohenheim - Faculty of Business, Economics and Social Sciences
Downloads 6 (774,151)
Citation 1
  • Add to Cart

Abstract:

Loading...

The Terminal Value and Inflation Controversy

Journal of Applied Corporate Finance (2012), 24(3), p. 101-107
Posted: 04 Oct 2012
Daniel Kiechle and Niklas Lampenius
University of Hohenheim and University of Hohenheim - Faculty of Business, Economics and Social Sciences

Abstract:

Loading...

Terminal Value, Constant Growth Model, Valuation, Inflation

15.

Inflation and the Constant Growth Model: Reconciling the Literature

Abacus, Vol. 48, Issue 4, pp. 518-538, 2012
Number of pages: 21 Posted: 27 Nov 2012
Daniel Kiechle and Niklas Lampenius
University of Hohenheim and University of Hohenheim - Faculty of Business, Economics and Social Sciences
Downloads 2 (776,426)
  • Add to Cart

Abstract:

Loading...

Capital maintenance, Constant growth model, Inflation, Terminal value, Valuation

16.

Cost of Multi Drug Resistance Tuberculosis in Germany

Respiratory Medicine, 2014, 108(11), 1677-1687
Posted: 05 Nov 2014 Last Revised: 17 Nov 2014
Independent, Independent, University of Hohenheim - Faculty of Business, Economics and Social Sciences, Independent and Independent

Abstract:

Loading...

Cost analysis, Monte Carlo simulation, Tuberculosis, MDR-TB, XDR-TB, Strain resistance

17.

Market-Based Sovereign Ceiling: Evidence from the European Sovereign Debt Crisis

Journal of Fixed Income, 2014, 24(2), 45-60.
Posted: 21 Sep 2014 Last Revised: 17 Nov 2014
Andreas Wengner, Niklas Lampenius and Timo Haas
University of Hohenheim, University of Hohenheim - Faculty of Business, Economics and Social Sciences and University of Hohenheim

Abstract:

Loading...

Credit Default Swaps, Market Reaction, Spillover-Effect, Sovereign Ceiling Hypothesis

18.

Arguments in Favour of Tax Neutral Cost Allocation

Abacus, Vol. 50, Issue 3, pp. 296-313, 2014
Number of pages: 18 Posted: 17 Sep 2014
Niklas Lampenius and Tobias Buerkle
University of Hohenheim - Faculty of Business, Economics and Social Sciences and Steuerberater Peter Buerkle (tax and business consulting)
Downloads 0 (805,018)
  • Add to Cart

Abstract:

Loading...

Cost allocation, Neutral taxation, Over‐/Underinvestment, Relative marginal benefits allocation rule, Residual income

19.

Cost-Effectiveness Analysis of Interventions for Tuberculosis Control: DALYs versus QALYs

PharmacoEconomics, 2014, 32(7), 617-626
Posted: 13 Apr 2014 Last Revised: 17 Nov 2014
Roland Diel and Niklas Lampenius
Independent and University of Hohenheim - Faculty of Business, Economics and Social Sciences

Abstract:

Loading...

DALY, QALY, Cost-Effectiveness Analysis

20.

Fair Value or Historical Cost Accounting: Also a Question of the Appropriate Representation of Risk (Fair Value oder Anschaffungskosten: Auch eine Frage der angemessenen Abbildung von Risiken in der Rechnungslegung)

Zeitschrift für betriebswirtschaftliche Forschung (2013), Special Issue 67, pp. 123-154
Posted: 12 Jan 2014 Last Revised: 02 Feb 2014
Dirk Hachmeister and Niklas Lampenius
University of Hohenheim and University of Hohenheim - Faculty of Business, Economics and Social Sciences

Abstract:

Loading...

Fair Value, Bankenrechnungslegung, IFRS 9

21.

Net Value Created: Measuring a Non-Life Insurer's Performance

Zeitschrift für die gesamte Versicherungswissenschaft (2013), 102(3), pp. 237–255
Posted: 29 Sep 2013
Matthias Schmautz and Niklas Lampenius
Independent and University of Hohenheim - Faculty of Business, Economics and Social Sciences

Abstract:

Loading...

non-life insurer’s performance, residual income, valuation

22.

Decision-Usefulness of Ideal Cost and Ideal Value Accounting for Valuation and Stewardship

Zeitschrift für Betriebswirtschaft (2012), Special Edition Vol 5, p. 161-181
Posted: 18 Sep 2012 Last Revised: 02 Oct 2012
Dirk Hachmeister, Niklas Lampenius and Martin Staehle
University of Hohenheim, University of Hohenheim - Faculty of Business, Economics and Social Sciences and University of Bern - Institute for Accounting

Abstract:

Loading...

Cost accounting, Value accounting, (unconditional) Accounting conservatism, Stewardship, Valuation

23.

Development and Validation of a Model and Measure of Financial Risk-Taking

Journal of Behavioral Finance, Vol. 6, No. 3, pp. 129-143, 2005
Posted: 12 Jan 2012
Niklas Lampenius and Michael J. Zickar
University of Hohenheim - Faculty of Business, Economics and Social Sciences and Bowling Green State University

Abstract:

Loading...

financial risk-taking, behavioral finance, IRT, SEM, RISK-taking, Psychology