Warburger Str. 100
Paderborn, 33098
Germany
Paderborn University
firm valuation, gift tax, inheritance tax, tax value, sensitivity analysis, value gap,
Non-GAAP reporting, investor attention, financial restatements, information content of earnings, firm value, overvaluation
discounted cash flow method, firm value, inheritance tax, private companies, valuation
tax avoidance, banks, non-banks, standardized coefficients, quantile regression
tax loss carryforwards, disclosure, uncertainty, tax footnote, deferred taxes
Corporate Tax Planning/Avoidance, Knowledge Diffusion, Network, Strategic Alliance
Effective tax rate, Cost-benefit trade-off, Disclosure decision, Reputational costs, Tax disclosure
