Tobias Bornemann

Vienna University of Economics and Business

Welthandelsplatz 1

Vienna, Wien 1020

Austria

  • Vienna University of Economics and Business

SCHOLARLY PAPERS

6

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Top 26,060

in Total Papers Downloads

4,253

TOTAL CITATIONS

21

Scholarly Papers (6)

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1.

Do Corporate Taxes Affect Executive Compensation?

WU International Taxation Research Paper Series No. 2020-09
Number of pages: 57 Posted: 05 May 2020 Last Revised: 11 Mar 2022
Tobias Bornemann, Martin Jacob and Mariana Sailer
Vienna University of Economics and Business, University of Navarra, IESE Business School and Vienna University of Economics and Business
Downloads 1,345 (32,471)
Citation 2

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Corporate taxes; tax incidence; executive compensation

2.

Tax Avoidance and Accounting Conservatism

WU International Taxation Research Paper Series No. 2018-04
Number of pages: 44 Posted: 02 Feb 2018
Tobias Bornemann
Vienna University of Economics and Business
Downloads 1,116 (42,736)
Citation 2

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accounting conservatism, tax rate cuts, book-tax conformity

3.

The Effect of Intellectual Property Boxes on Innovative Activity & Effective Tax Rates

WU International Taxation Research Paper Series No. 2018-03
Number of pages: 62 Posted: 02 Feb 2018 Last Revised: 16 Apr 2024
Tobias Bornemann, Stacie Kelley (Laplante) and Benjamin Osswald
Vienna University of Economics and Business, University of Wisconsin - Madison and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 1,109 (43,106)
Citation 15

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IP boxes, tax incentive, tax avoidance, income shifting

4.

Do Transfer Pricing Rules Distort R&D Investment Decisions?

WU International Taxation Research Paper Series No. 2018-02
Number of pages: 47 Posted: 02 Feb 2018
Tobias Bornemann
Vienna University of Economics and Business
Downloads 323 (202,566)
Citation 1

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transfer pricing, R&D investment, taxes

5.

The Consequences of Abandoning the Quarterly Reporting Mandate in the Prime Market Segment

European Accounting Review, Forthcoming
Number of pages: 60 Posted: 08 Jul 2021 Last Revised: 17 Jul 2023
Tobias Bornemann, Anna-Lena Moosmann and Zoltán Novotny-Farkas
Vienna University of Economics and Business, Vienna University of Economics and Business and Vienna University of Economics and Business
Downloads 213 (309,170)

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disclosure regulation, reporting frequency, information asymmetry, liquidity, quarterly reporting, interim reporting

6.

Does the Accounting Classification of Hybrid Financial Instruments as Debt or Equity Matter?

Number of pages: 47 Posted: 09 May 2024 Last Revised: 10 May 2024
Tobias Bornemann and Zoltán Novotny-Farkas
Vienna University of Economics and Business and Vienna University of Economics and Business
Downloads 147 (437,088)
Citation 1

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hybrid financial instruments, corporate hybrid bonds, accounting classifi