@article{SchneiderTran2015,
  author    = {Schneider, Felix and Tran, Duc Hung},
  title     = {On the relation between the fair value option and bid-ask spreads: descriptive evidence on the recognition of credit risk changes under IFRS},
  series = {Journal of Business Economics},
  volume    = {85},
  journal   = {Journal of Business Economics},
  number    = {9},
  publisher = {Springer},
  address   = {Berlin},
  issn      = {1861-8928},
  doi       = {10.1007/s11573-015-0776-2},
  pages     = {1049 -- 1081},
  year      = {2015},
  language  = {en}
}
@article{Weigand1993,
  author    = {Weigand, Christoph},
  title     = {On the Effects of SPC on Production Time},
  series = {Economic Quality Control. 8 (1993)},
  journal   = {Economic Quality Control. 8 (1993)},
  isbn      = {0940-5151},
  pages     = {23 -- 61},
  year      = {1993},
  language  = {en}
}
@article{OlbertzFahrig2012,
  author    = {Olbertz, Klaus and Fahrig, Stephan},
  title     = {Offshoring als Betriebs(teil){\"u}bergang gem{\"a}ß \S 613a BGB},
  series = {ZIP Zeitschrift f{\"u}r Wirtschaftsrecht},
  journal   = {ZIP Zeitschrift f{\"u}r Wirtschaftsrecht},
  number    = {42},
  publisher = {Verlag Dr. Otto Schmidt},
  address   = {K{\"o}ln},
  issn      = {0723-9416},
  pages     = {2045},
  year      = {2012},
  language  = {de}
}
@article{GollandEngling2015,
  author    = {Golland, Alexander and Engling, Christoph},
  title     = {Offene und geschlossene WLAN: Rechtliche H{\"u}rden bei Betrieb eines {\"o}ffentlichen Internetzugangs},
  series = {DSB Datenschutz-Berater},
  volume    = {39},
  journal   = {DSB Datenschutz-Berater},
  number    = {5},
  publisher = {DFV Mediengruppe},
  address   = {Frankfurt a.M.},
  issn      = {0170-7256},
  pages     = {102 -- 103},
  year      = {2015},
  language  = {de}
}
@article{Frings1999,
  author    = {Frings, Michael},
  title     = {Notarielle Beurkundung und Widerrufsrecht des Verbrauchers},
  series = {Betriebs-Berater : BB ; Zeitschrift f{\"u}r Recht und Wirtschaft (1999)},
  journal   = {Betriebs-Berater : BB ; Zeitschrift f{\"u}r Recht und Wirtschaft (1999)},
  isbn      = {0340-7918},
  pages     = {2366 -- 2369},
  year      = {1999},
  language  = {de}
}
@article{GollandSchroeer2024,
  author    = {Golland, Alexander and Schr{\"o}er, Jan-Erik},
  title     = {No risk, no fun? Ber{\"u}cksichtigung datenschutzrechtlicher Risiken im Vergabeverfahren},
  series = {DSB Datenschutz-Berater},
  journal   = {DSB Datenschutz-Berater},
  number    = {5},
  publisher = {DFV Mediengruppe},
  address   = {Frankfurt a.M.},
  isbn      = {0170-7256},
  issn      = {No risk, no fun? Ber{\"u}cksichtigung datenschutzrechtlicher Risiken im Vergabeverfahren},
  pages     = {114 -- 117},
  year      = {2024},
  language  = {de}
}
@article{FredebeulKreinSteingroever2009,
  author    = {Fredebeul-Krein, Markus and Steingr{\"o}ver, Markus},
  title     = {Next Generation Access Networks: Why is there a higher risk of investment and how to deal with it?},
  series = {Wettbewerbsprobleme im Internet / J{\"o}rn Kruse ... (Hrsg.). Mit Beitr. von: Patrick F. E. Beschorner ...},
  journal   = {Wettbewerbsprobleme im Internet / J{\"o}rn Kruse ... (Hrsg.). Mit Beitr. von: Patrick F. E. Beschorner ...},
  publisher = {Nomos, Ed. Fischer},
  address   = {Baden-Baden},
  isbn      = {978-3-8329-5024-8},
  pages     = {83 -- 102},
  year      = {2009},
  language  = {en}
}
@article{Rick1995,
  author    = {Rick, Heino},
  title     = {Neuregelungen zum h{\"a}uslichen Arbeitszimmer},
  series = {DN-Woche (1995)},
  journal   = {DN-Woche (1995)},
  year      = {1995},
  language  = {de}
}
@article{Golland2021,
  author    = {Golland, Alexander},
  title     = {Neuregelungen zum Datenschutz: Ein Update f{\"u}r Website-Betreiber. Reform des Telekommunikations- und Telemedienrechts verabschiedet},
  series = {NWB Rechnungswesen - BBK},
  journal   = {NWB Rechnungswesen - BBK},
  number    = {14},
  isbn      = {0340-9848},
  pages     = {672 -- 674},
  year      = {2021},
  language  = {de}
}
@article{Frings2014,
  author    = {Frings, Michael},
  title     = {Neuregelung des Verbraucherschutzes - Umsetzung der EU-Verbraucherrechterichtlinie},
  series = {NWB : NWB Steuer- und Wirtschaftsrecht},
  journal   = {NWB : NWB Steuer- und Wirtschaftsrecht},
  number    = {14},
  publisher = {NWB-Verlag},
  address   = {Herne},
  issn      = {0028-3460 (Print)},
  pages     = {1003 -- 1018},
  year      = {2014},
  language  = {de}
}
@article{Frings2008,
  author    = {Frings, Michael},
  title     = {Neues zur gespaltenen Beitragspflicht der Personengesellschafter},
  series = {Neue Zeitschrift f{\"u}r Gesellschaftsrecht : NZG. 11 (2008)},
  journal   = {Neue Zeitschrift f{\"u}r Gesellschaftsrecht : NZG. 11 (2008)},
  isbn      = {1434-9272},
  pages     = {218 -- 219},
  year      = {2008},
  language  = {de}
}
@article{Lind2018,
  author    = {Lind, Thorsten Patric},
  title     = {Neues zur Gesch{\"a}ftsf{\"u}hrerhaftung nach \S 64 GmbHG - Zugleich Anmerkung zu BGH vom 19.12.2017 - II ZR 88/16, DB 2018 S. 307, und vom 04.07.2017 - II ZR 319/15, DB 2017 S. 1959 -},
  series = {Der Betrieb},
  journal   = {Der Betrieb},
  number    = {17},
  publisher = {Fachmedien Otto Schmidt},
  address   = {D{\"u}sseldorf},
  issn      = {0005-9935},
  pages     = {1003 -- 1008},
  year      = {2018},
  language  = {de}
}
@article{Olbertz2017,
  author    = {Olbertz, Klaus},
  title     = {Neuerungen beim Besch{\"a}ftigtendatenschutz durch die Neufassung des Bundesdatenschutzgesetzes - Unternehmen sollten Frist bis zum 25.5.2018 nutzen},
  series = {NWB - Steuer- und Wirtschaftsrecht},
  journal   = {NWB - Steuer- und Wirtschaftsrecht},
  number    = {32},
  publisher = {NWB-Verlag},
  address   = {Herne},
  issn      = {1860-9449},
  pages     = {2429 -- 2435},
  year      = {2017},
  language  = {de}
}
@article{BenzelLinzbach2009,
  author    = {Benzel, Ute and Linzbach, Meike},
  title     = {Neue Vorschriften f{\"u}r die Bilanzierung von Steuerrisikor{\"u}ckstellungen : der Exposure Draft ED/2009/2 des IASB},
  series = {KoR - Zeitschrift f{\"u}r kapitalmarktorientierte Rechnungslegung},
  volume    = {Jg. 9},
  journal   = {KoR - Zeitschrift f{\"u}r kapitalmarktorientierte Rechnungslegung},
  number    = {H. 7/8},
  issn      = {1437-8981 ; 1617-8084},
  pages     = {400 -- 408},
  year      = {2009},
  language  = {de}
}
@article{Mueller1988,
  author    = {M{\"u}ller, Thomas},
  title     = {Neue Entscheidungen des Bundesfinanzhofs zum Haftungsrecht},
  series = {NWB : NWB Steuer- und Wirtschaftsrecht ; Fach 2},
  journal   = {NWB : NWB Steuer- und Wirtschaftsrecht ; Fach 2},
  issn      = {0028-3460},
  pages     = {5085 -- 5088},
  year      = {1988},
  language  = {de}
}
@article{FredebeulKrein1998,
  author    = {Fredebeul-Krein, Markus},
  title     = {Nationale Dienstleistungsm{\"a}rkte im globalen Wettbewerb : notwendige Regulierungsreformen am Beispiel der Telekommunikation},
  series = {Die Rolle des Staates in einer globalisierten Wirtschaft / hrsg. von Juergen B. Donges ... Mit Beitr. von Barbara Dluhosch},
  journal   = {Die Rolle des Staates in einer globalisierten Wirtschaft / hrsg. von Juergen B. Donges ... Mit Beitr. von Barbara Dluhosch},
  publisher = {Lucius \& Lucius},
  address   = {Stuttgart},
  year      = {1998},
  language  = {de}
}
@article{Pietschmann1997,
  author    = {Pietschmann, Bernd P.},
  title     = {M{\"o}glichkeiten und Grenzen der Teilzeit f{\"u}r F{\"u}hrungskr{\"a}fte},
  series = {Personal : Zeitschrift f{\"u}r Human Resource Management. 49 (1997), H. 7},
  journal   = {Personal : Zeitschrift f{\"u}r Human Resource Management. 49 (1997), H. 7},
  isbn      = {0031-5605},
  pages     = {349 -- 353},
  year      = {1997},
  language  = {de}
}
@article{MischkeNouvertne2005,
  author    = {Mischke, Winfried and Nouvertn{\´e}, Richard},
  title     = {Muss der Erbe dem Kreditinstitut, bei dem der Erblasser seine Anlagen unterh{\"a}lt, einen Erbschein vorlegen? Wer tr{\"a}gt das Risiko, wenn das Kreditinstitut an einen Scheinerben zahlt?},
  series = {Zeitschrift f{\"u}r die Steuer- und Erbrechtspraxis. 7 (2005)},
  journal   = {Zeitschrift f{\"u}r die Steuer- und Erbrechtspraxis. 7 (2005)},
  isbn      = {1439-3182},
  pages     = {234 -- 239},
  year      = {2005},
  language  = {de}
}
@article{Tran2014,
  author    = {Tran, Duc Hung},
  title     = {Multiple corporate governance attributes and the cost of capital - Evidence from Germany},
  series = {The British Accounting Review},
  volume    = {46},
  journal   = {The British Accounting Review},
  number    = {2},
  publisher = {Elsevier},
  address   = {Amsterdam},
  issn      = {0890-8389},
  doi       = {https://doi.org/10.1016/j.bar.2014.02.003},
  pages     = {179 -- 197},
  year      = {2014},
  abstract  = {This paper investigates the extent to which corporate governance affects the cost of debt and equity capital of German exchange-listed companies. I examine corporate governance along three dimensions: financial information quality, ownership structure and board structure. The results suggest that firms with high levels of financial transparency and bonus compensations face lower cost of equity. In addition, block ownership is negatively related to firms' cost of equity when the blockholders are other firms, managers or founding-family members. Consistent with the conjecture that agency costs increase with firm size, I find significant cost of debt effects only in the largest German companies. Here, the creditors demand lower cost of debt from firms with block ownerships held by corporations or banks. My findings demonstrate that a uniform set of governance attributes is unlikely to satisfy suppliers of debt and equity capital equally.},
  language  = {en}
}
@article{JacobsQuernheim1990,
  author    = {Jacobs, Stephan and Quernheim, Ulrich},
  title     = {Multicopy ARQ Error Control Techniques for Multipoint Satellite Links / Ulrich Quernheim, Stephan Jacobs},
  series = {Proceedings of the IFIP TC 6 International Conference on Information Network and Data Communication : Lillehammer, Norway, 26 - 29 March, 1990 / ed. by Dipak Khakhar ...},
  journal   = {Proceedings of the IFIP TC 6 International Conference on Information Network and Data Communication : Lillehammer, Norway, 26 - 29 March, 1990 / ed. by Dipak Khakhar ...},
  publisher = {North-Holland},
  address   = {Amsterdam [u.a.]},
  isbn      = {0-444-88696-6},
  pages     = {XI, 411 S. : Ill., graph. Darst.},
  year      = {1990},
  language  = {en}
}