[{"doi":"10.2139/ssrn.4168084","_id":"35097","date_updated":"2023-01-12T08:59:19Z","language":[{"iso":"eng"}],"type":"working_paper","citation":{"chicago":"Ebert, Michael, Ulrich Schäfer, and Georg Thomas Schneider. Information Leaks and Voluntary Disclosure, 2022. https://doi.org/10.2139/ssrn.4168084.","apa":"Ebert, M., Schäfer, U., & Schneider, G. T. (2022). Information Leaks and Voluntary Disclosure. https://doi.org/10.2139/ssrn.4168084","ama":"Ebert M, Schäfer U, Schneider GT. Information Leaks and Voluntary Disclosure.; 2022. doi:10.2139/ssrn.4168084","mla":"Ebert, Michael, et al. Information Leaks and Voluntary Disclosure. 2022, doi:10.2139/ssrn.4168084.","bibtex":"@book{Ebert_Schäfer_Schneider_2022, title={Information Leaks and Voluntary Disclosure}, DOI={10.2139/ssrn.4168084}, author={Ebert, Michael and Schäfer, Ulrich and Schneider, Georg Thomas}, year={2022} }","short":"M. Ebert, U. Schäfer, G.T. Schneider, Information Leaks and Voluntary Disclosure, 2022.","ieee":"M. Ebert, U. Schäfer, and G. T. Schneider, Information Leaks and Voluntary Disclosure. 2022."},"year":"2022","user_id":"42419","title":"Information Leaks and Voluntary Disclosure","status":"public","date_created":"2023-01-02T10:24:15Z","publication_identifier":{"issn":["1556-5068"]},"publication_status":"published","author":[{"id":"42419","last_name":"Ebert","full_name":"Ebert, Michael","first_name":"Michael"},{"full_name":"Schäfer, Ulrich","first_name":"Ulrich","last_name":"Schäfer"},{"first_name":"Georg Thomas","full_name":"Schneider, Georg Thomas","last_name":"Schneider"}],"department":[{"_id":"186"},{"_id":"190"},{"_id":"635"}]},{"user_id":"88603","title":"Does private firms’ disclosure affect public peers’ information environment?","author":[{"last_name":"Beyer","full_name":"Beyer, Bianca","first_name":"Bianca"},{"full_name":"Flagmeier, Vanessa","first_name":"Vanessa","id":"8084","last_name":"Flagmeier"},{"full_name":"Kosi, Urska","first_name":"Urska","id":"54068","last_name":"Kosi"}],"department":[{"_id":"635"},{"_id":"186"},{"_id":"551"}],"status":"public","date_created":"2023-01-17T12:24:02Z","_id":"37070","date_updated":"2023-01-17T13:36:09Z","language":[{"iso":"eng"}],"citation":{"short":"B. Beyer, V. Flagmeier, U. Kosi, Does Private Firms’ Disclosure Affect Public Peers’ Information Environment?, 2022.","ieee":"B. Beyer, V. Flagmeier, and U. Kosi, Does private firms’ disclosure affect public peers’ information environment? 2022.","ama":"Beyer B, Flagmeier V, Kosi U. Does Private Firms’ Disclosure Affect Public Peers’ Information Environment?; 2022.","apa":"Beyer, B., Flagmeier, V., & Kosi, U. (2022). Does private firms’ disclosure affect public peers’ information environment?","chicago":"Beyer, Bianca, Vanessa Flagmeier, and Urska Kosi. Does Private Firms’ Disclosure Affect Public Peers’ Information Environment?, 2022.","mla":"Beyer, Bianca, et al. Does Private Firms’ Disclosure Affect Public Peers’ Information Environment? 2022.","bibtex":"@book{Beyer_Flagmeier_Kosi_2022, title={Does private firms’ disclosure affect public peers’ information environment?}, author={Beyer, Bianca and Flagmeier, Vanessa and Kosi, Urska}, year={2022} }"},"type":"working_paper","year":"2022"},{"_id":"37131","date_updated":"2023-01-18T13:33:18Z","main_file_link":[{"url":"https://wiwi.uni-paderborn.de/fileadmin/dep2ls4/Franke_Kosi_Stoczek.pdf"}],"type":"working_paper","citation":{"bibtex":"@book{Franke_Kosi_Stoczek_2022, title={Current developments in the European corporate bond market}, author={Franke, Benedikt and Kosi, Urska and Stoczek, Pia}, year={2022} }","mla":"Franke, Benedikt, et al. Current Developments in the European Corporate Bond Market. 2022.","apa":"Franke, B., Kosi, U., & Stoczek, P. (2022). Current developments in the European corporate bond market.","ama":"Franke B, Kosi U, Stoczek P. Current Developments in the European Corporate Bond Market.; 2022.","chicago":"Franke, Benedikt, Urska Kosi, and Pia Stoczek. Current Developments in the European Corporate Bond Market, 2022.","ieee":"B. Franke, U. Kosi, and P. Stoczek, Current developments in the European corporate bond market. 2022.","short":"B. Franke, U. Kosi, P. Stoczek, Current Developments in the European Corporate Bond Market, 2022."},"year":"2022","language":[{"iso":"eng"}],"abstract":[{"lang":"eng","text":"This paper introduces a novel database on the European corporate bond market to analyze the role of transparency regulation and recent developments in bond markets. We use data from the European Securities and Markets Authority (ESMA) to build a comprehensive database covering daily corporate bond listing information in Europe starting in 2018. We then analyze the different market segments of the European bond market along four key areas: (i) time and cross-sectional trends in bond listings; (ii) composition of firms on the market; (iii) firms’ financial reporting transparency; (iv) bond contract terms. Furthermore, we discuss the impact of recent economic events on these key areas."}],"title":"Current developments in the European corporate bond market","user_id":"88603","keyword":["Transparency regulation","Corporate bond","European market"],"department":[{"_id":"635"},{"_id":"186"},{"_id":"551"}],"author":[{"last_name":"Franke","first_name":"Benedikt","full_name":"Franke, Benedikt"},{"last_name":"Kosi","id":"54068","first_name":"Urska","full_name":"Kosi, Urska"},{"last_name":"Stoczek","full_name":"Stoczek, Pia","first_name":"Pia"}],"date_created":"2023-01-17T14:27:46Z","status":"public"},{"status":"public","date_created":"2023-01-17T12:40:09Z","author":[{"full_name":"Gulenko, Maryna","first_name":"Maryna","id":"64226","last_name":"Gulenko"},{"first_name":"Saskia","full_name":"Kohlhase, Saskia","last_name":"Kohlhase"},{"last_name":"Kosi","id":"54068","first_name":"Urska","full_name":"Kosi, Urska"}],"keyword":["Corporate social responsibility","Mandatory reporting","Non-publicly listed banks","Double materiality","Stakeholder groups","Political influence"],"department":[{"_id":"635"},{"_id":"186"},{"_id":"551"}],"title":"CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-publicly Listed Firms","user_id":"88603","abstract":[{"lang":"eng","text":"We examine variation in mandatory CSR reporting practices based on a large sample of non-publicly listed savings banks in Germany. They do not have typical shareholders but rather are established by municipal trustees and can serve clients only in their distinct operating area. This setting permits us to identify demand for CSR information by their main stakeholder groups – municipal trustees and private and corporate clients. In this way, our analysis focuses on the double-materiality approach to CSR reporting. We find that demand for CSR information by supervisory board chairperson belonging to a left-wing or green party and the presence of more supervisory board members belonging to a left-wing or green party are associated with longer CSR reports and more disclosure on environmental, social, employee and human rights matters. In addition, competition for private clients and the sustainability orientation of corporate clients are associated with longer reports and more disclosure on environmental, employee and human rights matters. These findings suggest that savings banks’ CSR reports cater to their principal stakeholders’ demand for CSR information."}],"type":"working_paper","citation":{"chicago":"Gulenko, Maryna, Saskia Kohlhase, and Urska Kosi. CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-Publicly Listed Firms, 2022.","ama":"Gulenko M, Kohlhase S, Kosi U. CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-Publicly Listed Firms.; 2022.","apa":"Gulenko, M., Kohlhase, S., & Kosi, U. (2022). CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-publicly Listed Firms.","mla":"Gulenko, Maryna, et al. CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-Publicly Listed Firms. 2022.","bibtex":"@book{Gulenko_Kohlhase_Kosi_2022, title={CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-publicly Listed Firms}, author={Gulenko, Maryna and Kohlhase, Saskia and Kosi, Urska}, year={2022} }","short":"M. Gulenko, S. Kohlhase, U. Kosi, CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-Publicly Listed Firms, 2022.","ieee":"M. Gulenko, S. Kohlhase, and U. Kosi, CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-publicly Listed Firms. 2022."},"year":"2022","language":[{"iso":"eng"}],"main_file_link":[{"url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4040946"}],"date_updated":"2023-01-18T13:59:33Z","_id":"37088"},{"date_updated":"2023-01-18T14:01:48Z","_id":"37089","main_file_link":[{"url":"https://wiwi.uni-paderborn.de/fileadmin/dep2ls4/ahlers_etal.pdf"}],"language":[{"iso":"eng"}],"type":"working_paper","citation":{"short":"T. Ahlers, F.W. Edossa, M. Uckert, U. Kosi, Insolvcency Process in Germany and the Insol Database: A Research Note, 2022.","ieee":"T. Ahlers, F. W. Edossa, M. Uckert, and U. Kosi, Insolvcency Process in Germany and the insol database: A research Note. 2022.","ama":"Ahlers T, Edossa FW, Uckert M, Kosi U. Insolvcency Process in Germany and the Insol Database: A Research Note.; 2022.","apa":"Ahlers, T., Edossa, F. W., Uckert, M., & Kosi, U. (2022). Insolvcency Process in Germany and the insol database: A research Note.","chicago":"Ahlers, Theresa, Fikir Worku Edossa, Matthias Uckert, and Urska Kosi. Insolvcency Process in Germany and the Insol Database: A Research Note, 2022.","bibtex":"@book{Ahlers_Edossa_Uckert_Kosi_2022, title={Insolvcency Process in Germany and the insol database: A research Note}, author={Ahlers, Theresa and Edossa, Fikir Worku and Uckert, Matthias and Kosi, Urska}, year={2022} }","mla":"Ahlers, Theresa, et al. Insolvcency Process in Germany and the Insol Database: A Research Note. 2022."},"year":"2022","abstract":[{"lang":"eng","text":"This research note links the legal framework of the insolvency process of German firms to the information available in the newly-constructed insol database. In particular, the database contains information from documents published by German insolvency courts in period 2005- 2022. This research note first presents the insolvency process with steps and events of the process as determined by the Insolvency Law (InsO). Next, it classifies the documents to specific steps and events, and then presents their information content using textual analysis. Specifically, we identify target phrases via manual document checks and then create regular expressions for the target phrases. Classification of documents allows us to sketch most common paths that insolvent firms go through."}],"user_id":"88603","title":"Insolvcency Process in Germany and the insol database: A research Note","department":[{"_id":"635"},{"_id":"186"},{"_id":"551"}],"keyword":["insol database","insolvency process","Germany","court fillings"],"author":[{"last_name":"Ahlers","full_name":"Ahlers, Theresa","first_name":"Theresa"},{"full_name":"Edossa, Fikir Worku","first_name":"Fikir Worku","last_name":"Edossa"},{"last_name":"Uckert","full_name":"Uckert, Matthias","first_name":"Matthias"},{"id":"54068","last_name":"Kosi","full_name":"Kosi, Urska","first_name":"Urska"}],"date_created":"2023-01-17T12:50:09Z","status":"public","publication_status":"published"},{"edition":"2","department":[{"_id":"186"},{"_id":"189"},{"_id":"635"}],"publication":"Intangibles - Immaterielle Werte","publisher":"C.H.Beck","author":[{"last_name":"Blankenfeldt","first_name":"Maximilian","full_name":"Blankenfeldt, Maximilian"},{"first_name":"Jens","full_name":"Müller, Jens","last_name":"Müller","id":"1245"},{"id":"72091","last_name":"Weinrich","orcid":"0000-0002-3983-0269","full_name":"Weinrich, Arndt","first_name":"Arndt"}],"date_created":"2021-05-24T10:26:53Z","status":"public","publication_status":"published","publication_identifier":{"isbn":["978-3-406-71601-0"]},"editor":[{"last_name":"Vögele","first_name":"Alexander","full_name":"Vögele, Alexander"}],"place":"München","user_id":"72091","title":"Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis","language":[{"iso":"ger"}],"citation":{"short":"M. Blankenfeldt, J. Müller, A. Weinrich, in: A. Vögele (Ed.), Intangibles - Immaterielle Werte, 2nd ed., C.H.Beck, München, 2021.","ieee":"M. Blankenfeldt, J. Müller, and A. Weinrich, “Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis,” in Intangibles - Immaterielle Werte, 2nd ed., A. Vögele, Ed. München: C.H.Beck, 2021.","chicago":"Blankenfeldt, Maximilian, Jens Müller, and Arndt Weinrich. “Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis.” In Intangibles - Immaterielle Werte, edited by Alexander Vögele, 2nd ed. München: C.H.Beck, 2021.","ama":"Blankenfeldt M, Müller J, Weinrich A. Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis. In: Vögele A, ed. Intangibles - Immaterielle Werte. 2nd ed. C.H.Beck; 2021.","apa":"Blankenfeldt, M., Müller, J., & Weinrich, A. (2021). Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis. In A. Vögele (Ed.), Intangibles - Immaterielle Werte (2nd ed.). C.H.Beck.","bibtex":"@inbook{Blankenfeldt_Müller_Weinrich_2021, place={München}, edition={2}, title={Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis}, booktitle={Intangibles - Immaterielle Werte}, publisher={C.H.Beck}, author={Blankenfeldt, Maximilian and Müller, Jens and Weinrich, Arndt}, editor={Vögele, Alexander}, year={2021} }","mla":"Blankenfeldt, Maximilian, et al. “Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis.” Intangibles - Immaterielle Werte, edited by Alexander Vögele, 2nd ed., C.H.Beck, 2021."},"type":"book_chapter","year":"2021","date_updated":"2022-01-06T06:55:29Z","_id":"22221"},{"year":"2021","type":"journal_article","citation":{"short":"V. Flagmeier, J. Müller, C. Sureth-Sloane, Accounting and Business Research 53 (2021) 1–37.","ieee":"V. Flagmeier, J. Müller, and C. Sureth-Sloane, “When do firms highlight their effective tax rate?,” Accounting and Business Research, vol. 53, no. 1, pp. 1–37, 2021, doi: 10.1080/00014788.2021.1958669.","chicago":"Flagmeier, Vanessa, Jens Müller, and Caren Sureth-Sloane. “When Do Firms Highlight Their Effective Tax Rate?” Accounting and Business Research 53, no. 1 (2021): 1–37. https://doi.org/10.1080/00014788.2021.1958669.","ama":"Flagmeier V, Müller J, Sureth-Sloane C. When do firms highlight their effective tax rate? Accounting and Business Research. 2021;53(1):1-37. doi:10.1080/00014788.2021.1958669","apa":"Flagmeier, V., Müller, J., & Sureth-Sloane, C. (2021). When do firms highlight their effective tax rate? Accounting and Business Research, 53(1), 1–37. https://doi.org/10.1080/00014788.2021.1958669","bibtex":"@article{Flagmeier_Müller_Sureth-Sloane_2021, title={When do firms highlight their effective tax rate?}, volume={53}, DOI={10.1080/00014788.2021.1958669}, number={1}, journal={Accounting and Business Research}, publisher={Informa UK Limited}, author={Flagmeier, Vanessa and Müller, Jens and Sureth-Sloane, Caren}, year={2021}, pages={1–37} }","mla":"Flagmeier, Vanessa, et al. “When Do Firms Highlight Their Effective Tax Rate?” Accounting and Business Research, vol. 53, no. 1, Informa UK Limited, 2021, pp. 1–37, doi:10.1080/00014788.2021.1958669."},"page":"1-37","_id":"36065","intvolume":" 53","issue":"1","publisher":"Informa UK Limited","author":[{"first_name":"Vanessa","full_name":"Flagmeier, Vanessa","last_name":"Flagmeier"},{"full_name":"Müller, Jens","first_name":"Jens","id":"1245","last_name":"Müller"},{"id":"530","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","full_name":"Sureth-Sloane, Caren","first_name":"Caren"}],"keyword":["Accounting","Finance"],"publication":"Accounting and Business Research","status":"public","date_created":"2023-01-11T11:34:17Z","volume":53,"user_id":"83776","language":[{"iso":"eng"}],"date_updated":"2023-01-12T11:52:59Z","doi":"10.1080/00014788.2021.1958669","department":[{"_id":"635"},{"_id":"186"},{"_id":"189"},{"_id":"19"}],"publication_identifier":{"issn":["0001-4788","2159-4260"]},"publication_status":"published","title":"When do firms highlight their effective tax rate?"},{"citation":{"bibtex":"@book{Ichev_Koren_Kosi_Sitar Sustar_Valentincic_2021, title={Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk}, author={Ichev, Riste and Koren, Jernej and Kosi, Urska and Sitar Sustar, Katarina and Valentincic, Aljosa}, year={2021} }","mla":"Ichev, Riste, et al. Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk. 2021.","apa":"Ichev, R., Koren, J., Kosi, U., Sitar Sustar, K., & Valentincic, A. (2021). Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk.","ama":"Ichev R, Koren J, Kosi U, Sitar Sustar K, Valentincic A. Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk.; 2021.","chicago":"Ichev, Riste, Jernej Koren, Urska Kosi, Katarina Sitar Sustar, and Aljosa Valentincic. Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk, 2021.","ieee":"R. Ichev, J. Koren, U. Kosi, K. Sitar Sustar, and A. Valentincic, Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk. 2021.","short":"R. Ichev, J. Koren, U. Kosi, K. Sitar Sustar, A. Valentincic, Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk, 2021."},"year":"2021","type":"working_paper","language":[{"iso":"eng"}],"main_file_link":[{"url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3853927"}],"_id":"37136","date_updated":"2023-01-18T13:40:40Z","status":"public","date_created":"2023-01-17T15:03:08Z","author":[{"first_name":"Riste","full_name":"Ichev, Riste","last_name":"Ichev"},{"last_name":"Koren","full_name":"Koren, Jernej","first_name":"Jernej"},{"last_name":"Kosi","id":"54068","first_name":"Urska","full_name":"Kosi, Urska"},{"last_name":"Sitar Sustar","first_name":"Katarina","full_name":"Sitar Sustar, Katarina"},{"first_name":"Aljosa","full_name":"Valentincic, Aljosa","last_name":"Valentincic"}],"department":[{"_id":"635"},{"_id":"186"},{"_id":"551"}],"keyword":["private firms","voluntary audit","cost of debt","self‐selection bias","risk"],"title":"Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk","user_id":"88603","abstract":[{"lang":"eng","text":"This study examines the relation between voluntary audit and the cost of debt in private firms. We use a sample of 4,058 small private firms operating in the period 2006‐2017 that are not subject to mandatory audits. Firms decide for a voluntary audit of financial statements either because the economic setting in which they operate effectively forces them to do so (e.g., ownership complexity, export‐oriented supply chain, subsidiary status) or because firm fundamentals and/or financial reporting practices limit their access to financial debt, both reflected in earnings quality. We use these factors to model the decision for voluntary audit. In the outcome analyses, we find robust evidence that voluntary audits are associated with higher, rather than lower, interest rate by up to 3.0 percentage points. This effect is present regardless of the perceived audit quality (Big‐4 vs. non‐Big‐4), but is stronger for non‐Big‐4 audits where auditees have a stronger position relative to auditors. Audited firms’ earnings are less informative about future operating performance relative to unaudited counterparts. We conclude that voluntary audits facilitate access to financial debt for firms with higher risk that may otherwise have no access to this form of financing. The price paid is reflected in higher interest rates charged to firms with voluntary audits – firms with higher information and/or fundamental risk."}]},{"year":"2020","type":"journal_article","citation":{"mla":"Lagarden, Martin, et al. “Country-by-Country Reporting Goes Public - Cui Bono?” International Transfer Pricing Journal, vol. 27, no. 2, 2020.","bibtex":"@article{Lagarden_Schreiber_Simons_Sureth-Sloane_2020, title={Country-by-Country Reporting Goes Public - Cui Bono?}, volume={27}, number={2}, journal={International Transfer Pricing Journal}, author={Lagarden, Martin and Schreiber, Ulrich and Simons, Dirk and Sureth-Sloane, Caren}, year={2020} }","chicago":"Lagarden, Martin, Ulrich Schreiber, Dirk Simons, and Caren Sureth-Sloane. “Country-by-Country Reporting Goes Public - Cui Bono?” International Transfer Pricing Journal 27, no. 2 (2020).","ama":"Lagarden M, Schreiber U, Simons D, Sureth-Sloane C. Country-by-Country Reporting Goes Public - Cui Bono? International Transfer Pricing Journal. 2020;27(2).","apa":"Lagarden, M., Schreiber, U., Simons, D., & Sureth-Sloane, C. (2020). Country-by-Country Reporting Goes Public - Cui Bono? International Transfer Pricing Journal, 27(2).","ieee":"M. Lagarden, U. Schreiber, D. Simons, and C. Sureth-Sloane, “Country-by-Country Reporting Goes Public - Cui Bono?,” International Transfer Pricing Journal, vol. 27, no. 2, 2020.","short":"M. Lagarden, U. Schreiber, D. Simons, C. Sureth-Sloane, International Transfer Pricing Journal 27 (2020)."},"language":[{"iso":"eng"}],"date_updated":"2022-01-06T06:52:50Z","_id":"16486","intvolume":" 27","issue":"2","author":[{"full_name":"Lagarden, Martin","first_name":"Martin","last_name":"Lagarden"},{"last_name":"Schreiber","first_name":"Ulrich","full_name":"Schreiber, Ulrich"},{"last_name":"Simons","first_name":"Dirk","full_name":"Simons, Dirk"},{"id":"530","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren","first_name":"Caren"}],"publication":"International Transfer Pricing Journal","department":[{"_id":"187"},{"_id":"635"}],"volume":27,"publication_status":"published","status":"public","date_created":"2020-04-09T08:11:43Z","article_type":"original","abstract":[{"text":"After the introduction of CbCR – pursuant to the BEPS Project (Action 13) in 2015 –, which was established to reduce the information asymmetry between MNEs and tax authorities of the countries they operate in, now public CbCR – as suggested by the EU Commission in 2016 – is discussed as a next step. Here, the objective is to overcome information asymmetries between MNEs and the general public of the countries they operate in. Starting from the assumption that regulators care about the legitimacy of tax laws, this article evaluates pros and cons of public CbCR. The authors find that from the perspective of information asymmetries, public CbCR increases tax transparency only marginally at best. Accordingly, it is concluded that democracies that are based on the rule of law seem to rely on pillories in terms of public CbCR to enforce fair tax payments.","lang":"eng"}],"title":"Country-by-Country Reporting Goes Public - Cui Bono?","user_id":"68607"},{"_id":"35089","date_updated":"2023-01-12T09:03:18Z","doi":"10.2139/ssrn.3564451","citation":{"ama":"Ebert M, Kadane J (Jay) B, Simons D, Stecher JD. Information Design in Coordination Games with Risk Dominant Equilibrium Selection.; 2020. doi:10.2139/ssrn.3564451","apa":"Ebert, M., Kadane, J. (Jay) B., Simons, D., & Stecher, J. D. (2020). Information Design in Coordination Games with Risk Dominant Equilibrium Selection. https://doi.org/10.2139/ssrn.3564451","chicago":"Ebert, Michael, Joseph (Jay) B. Kadane, Dirk Simons, and Jack Douglas Stecher. Information Design in Coordination Games with Risk Dominant Equilibrium Selection, 2020. https://doi.org/10.2139/ssrn.3564451.","bibtex":"@book{Ebert_Kadane_Simons_Stecher_2020, title={Information Design in Coordination Games with Risk Dominant Equilibrium Selection}, DOI={10.2139/ssrn.3564451}, author={Ebert, Michael and Kadane, Joseph (Jay) B. and Simons, Dirk and Stecher, Jack Douglas}, year={2020} }","mla":"Ebert, Michael, et al. Information Design in Coordination Games with Risk Dominant Equilibrium Selection. 2020, doi:10.2139/ssrn.3564451.","short":"M. Ebert, J. (Jay) B. Kadane, D. Simons, J.D. Stecher, Information Design in Coordination Games with Risk Dominant Equilibrium Selection, 2020.","ieee":"M. Ebert, J. (Jay) B. Kadane, D. Simons, and J. D. Stecher, Information Design in Coordination Games with Risk Dominant Equilibrium Selection. 2020."},"type":"working_paper","year":"2020","language":[{"iso":"eng"}],"title":"Information Design in Coordination Games with Risk Dominant Equilibrium Selection","user_id":"42419","department":[{"_id":"186"},{"_id":"190"},{"_id":"635"}],"author":[{"id":"42419","last_name":"Ebert","full_name":"Ebert, Michael","first_name":"Michael"},{"first_name":"Joseph (Jay) B.","full_name":"Kadane, Joseph (Jay) B.","last_name":"Kadane"},{"last_name":"Simons","full_name":"Simons, Dirk","first_name":"Dirk"},{"last_name":"Stecher","first_name":"Jack Douglas","full_name":"Stecher, Jack Douglas"}],"publication_identifier":{"issn":["1556-5068"]},"publication_status":"published","date_created":"2023-01-02T10:14:34Z","status":"public"},{"_id":"14901","date_updated":"2024-02-27T12:06:24Z","doi":"10.2139/ssrn.3297418","oa":"1","main_file_link":[{"open_access":"1","url":"https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID3628503_code1908122.pdf?abstractid=3297418&mirid=1&type=2"}],"type":"working_paper","citation":{"mla":"Osswald, Benjamin, and Caren Sureth-Sloane. Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking? 2020, doi:10.2139/ssrn.3297418.","bibtex":"@book{Osswald_Sureth-Sloane_2020, title={Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking?}, volume={TRR 266 Accounting for Transparency Working Paper Series No. 28}, DOI={10.2139/ssrn.3297418}, author={Osswald, Benjamin and Sureth-Sloane, Caren}, year={2020} }","chicago":"Osswald, Benjamin, and Caren Sureth-Sloane. Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking? Vol. TRR 266 Accounting for Transparency Working Paper Series No. 28, 2020. https://doi.org/10.2139/ssrn.3297418.","ama":"Osswald B, Sureth-Sloane C. Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking? Vol TRR 266 Accounting for Transparency Working Paper Series No. 28.; 2020. doi:10.2139/ssrn.3297418","apa":"Osswald, B., & Sureth-Sloane, C. (2020). Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking? Vol. TRR 266 Accounting for Transparency Working Paper Series No. 28. https://doi.org/10.2139/ssrn.3297418","ieee":"B. Osswald and C. Sureth-Sloane, Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking?, vol. TRR 266 Accounting for Transparency Working Paper Series No. 28. 2020.","short":"B. Osswald, C. Sureth-Sloane, Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking?, 2020."},"year":"2020","language":[{"iso":"eng"}],"abstract":[{"text":"This study investigates whether country risk factors, including political and fiscal budget risk, attenuate the effectiveness of tax policy tools that aim to encourage corporate risk-taking. Exploiting a cross-country panel, we predict and find that the effectiveness of loss offset rules and tax rate changes is fully attenuated for firms located in high-risk countries. We document the attenuating effect of country risk is more pronounced in high-tax countries or when countries increase their corporate tax rate. Additional tests around the U.S. federal budget crises from 2011 to 2013 indicate that temporarily heightened fiscal budget risk attenuates the effectiveness of loss offset rules even in countries with low political risk. We identify conditions (low political and low fiscal budget risk) under which targeted tax policy tools effectively stimulate risk-taking. This suggests that ensuring taxpayers receive tax refunds is important in times of economic crises with budgetary or political challenges. ","lang":"eng"}],"title":"Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking?","user_id":"74000","department":[{"_id":"187"},{"_id":"635"}],"author":[{"last_name":"Osswald","full_name":"Osswald, Benjamin","first_name":"Benjamin"},{"first_name":"Caren","full_name":"Sureth-Sloane, Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","id":"530"}],"publication_status":"published","volume":"TRR 266 Accounting for Transparency Working Paper Series No. 28","date_created":"2019-11-13T08:11:55Z","status":"public"},{"_id":"17514","date_updated":"2022-01-06T06:53:14Z","doi":"10.2139/ssrn.3469663","series_title":"TAF Working Paper","main_file_link":[{"url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3469663"}],"language":[{"iso":"eng"}],"year":"2019","citation":{"ieee":"T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, Measuring Tax Complexity Across Countries: A Survey Study on MNCs. 2019.","short":"T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Measuring Tax Complexity Across Countries: A Survey Study on MNCs, 2019.","mla":"Hoppe, Thomas, et al. Measuring Tax Complexity Across Countries: A Survey Study on MNCs. 2019, doi:10.2139/ssrn.3469663.","bibtex":"@book{Hoppe_Schanz_Sturm_Sureth-Sloane_2019, series={TAF Working Paper}, title={Measuring Tax Complexity Across Countries: A Survey Study on MNCs}, DOI={10.2139/ssrn.3469663}, author={Hoppe, Thomas and Schanz, Debora and Sturm, Susann and Sureth-Sloane, Caren}, year={2019}, collection={TAF Working Paper} }","chicago":"Hoppe, Thomas, Debora Schanz, Susann Sturm, and Caren Sureth-Sloane. Measuring Tax Complexity Across Countries: A Survey Study on MNCs. TAF Working Paper, 2019. https://doi.org/10.2139/ssrn.3469663.","ama":"Hoppe T, Schanz D, Sturm S, Sureth-Sloane C. Measuring Tax Complexity Across Countries: A Survey Study on MNCs.; 2019. doi:10.2139/ssrn.3469663","apa":"Hoppe, T., Schanz, D., Sturm, S., & Sureth-Sloane, C. (2019). Measuring Tax Complexity Across Countries: A Survey Study on MNCs. https://doi.org/10.2139/ssrn.3469663"},"type":"working_paper","abstract":[{"text":"This paper introduces an index that captures the complexity of countries’ corporate income tax systems faced by multinational corporations. It is based on surveys of highly experienced tax consultants of the largest international tax services networks. The index, called the Tax Complexity Index (TCI), is composed of a tax code subindex covering tax regulations and a tax framework subindex covering tax processes and features. For a sample of 100 countries for the year 2016, we find that the level of tax complexity varies considerably across countries, while tax code and framework complexity also vary within countries. From a global perspective, tax complexity is strongly driven by the complexity of both transfer pricing regulations in the tax code and tax audits in the tax framework. When analyzing the associations with other country characteristics, we identify different correlation patterns. For example, tax framework complexity is negatively associated with countries’ governance, suggesting that strongly governed countries tend to have less complex tax frameworks, while tax code complexity is positively associated with the statutory tax rate, indicating that high-tax countries tend to have more complex tax codes. However, none of the observed associa-tions are very strong. We conclude that tax complexity represents a distinct country charac-teristic and propose the use of our TCI and its subindices in future research.","lang":"eng"}],"user_id":"61801","title":"Measuring Tax Complexity Across Countries: A Survey Study on MNCs","author":[{"last_name":"Hoppe","id":"22671","first_name":"Thomas","full_name":"Hoppe, Thomas"},{"full_name":"Schanz, Debora","first_name":"Debora","last_name":"Schanz"},{"last_name":"Sturm","full_name":"Sturm, Susann","first_name":"Susann"},{"id":"530","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren","first_name":"Caren"}],"department":[{"_id":"635"}],"status":"public","date_created":"2020-07-31T10:58:34Z"},{"title":"Analyse der Veränderung der zwischenstaatlichen Gewinnaufteilung bei Einführung einer standardisierten Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern","publication_status":"published","department":[{"_id":"187"},{"_id":"635"}],"oa":"1","date_updated":"2022-01-06T06:52:10Z","language":[{"iso":"ger"}],"series_title":"TAF Wokring Paper Series","ddc":["330"],"user_id":"68607","volume":42,"status":"public","has_accepted_license":"1","date_created":"2019-11-13T08:15:09Z","author":[{"full_name":"Mair, Christina","first_name":"Christina","last_name":"Mair"},{"first_name":"Wolfram","full_name":"Scheffler, Wolfram","last_name":"Scheffler"},{"full_name":"Senger, Isabell","first_name":"Isabell","last_name":"Senger"},{"full_name":"Sureth-Sloane, Caren","first_name":"Caren","id":"530","last_name":"Sureth-Sloane"}],"file_date_updated":"2021-03-09T09:35:37Z","file":[{"file_name":"TAF Working Paper No. 42.pdf","date_created":"2021-03-09T09:35:37Z","access_level":"closed","file_size":1293280,"file_id":"21423","creator":"kschulz2","date_updated":"2021-03-09T09:35:37Z","content_type":"application/pdf","success":1,"relation":"main_file"}],"_id":"14902","intvolume":" 42","type":"working_paper","citation":{"bibtex":"@book{Mair_Scheffler_Senger_Sureth-Sloane_2019, series={TAF Wokring Paper Series}, title={Analyse der Veränderung der zwischenstaatlichen Gewinnaufteilung bei Einführung einer standardisierten Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern}, volume={42}, author={Mair, Christina and Scheffler, Wolfram and Senger, Isabell and Sureth-Sloane, Caren}, year={2019}, collection={TAF Wokring Paper Series} }","mla":"Mair, Christina, et al. Analyse der Veränderung der zwischenstaatlichen Gewinnaufteilung bei Einführung einer standardisierten Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern. Vol. 42, 2019.","chicago":"Mair, Christina, Wolfram Scheffler, Isabell Senger, and Caren Sureth-Sloane. Analyse der Veränderung der zwischenstaatlichen Gewinnaufteilung bei Einführung einer standardisierten Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern. Vol. 42. TAF Wokring Paper Series, 2019.","apa":"Mair, C., Scheffler, W., Senger, I., & Sureth-Sloane, C. (2019). Analyse der Veränderung der zwischenstaatlichen Gewinnaufteilung bei Einführung einer standardisierten Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern (Vol. 42).","ama":"Mair C, Scheffler W, Senger I, Sureth-Sloane C. Analyse der Veränderung der zwischenstaatlichen Gewinnaufteilung bei Einführung einer standardisierten Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern. Vol 42.; 2019.","ieee":"C. Mair, W. Scheffler, I. Senger, and C. Sureth-Sloane, Analyse der Veränderung der zwischenstaatlichen Gewinnaufteilung bei Einführung einer standardisierten Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern, vol. 42. 2019.","short":"C. Mair, W. Scheffler, I. Senger, C. Sureth-Sloane, Analyse der Veränderung der zwischenstaatlichen Gewinnaufteilung bei Einführung einer standardisierten Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern, 2019."},"year":"2019","main_file_link":[{"open_access":"1"}]},{"language":[{"iso":"eng"}],"date_updated":"2022-01-06T06:52:10Z","doi":"10.1007/s40685-019-0093-7","department":[{"_id":"187"},{"_id":"635"}],"publication_status":"published","publication_identifier":{"issn":["2198-3402","2198-2627"]},"title":"Violations of Dominance in Decision-Making","main_file_link":[{"url":"https://link.springer.com/article/10.1007/s40685-019-0093-7"}],"type":"journal_article","year":"2019","citation":{"ieee":"T. Kourouxous and T. Bauer, “Violations of Dominance in Decision-Making,” Business Research, vol. 12, no. 1, pp. 209–239, 2019.","short":"T. Kourouxous, T. Bauer, Business Research 12 (2019) 209–239.","mla":"Kourouxous, Thomas, and Thomas Bauer. “Violations of Dominance in Decision-Making.” Business Research, vol. 12, no. 1, 2019, pp. 209–39, doi:10.1007/s40685-019-0093-7.","bibtex":"@article{Kourouxous_Bauer_2019, title={Violations of Dominance in Decision-Making}, volume={12}, DOI={10.1007/s40685-019-0093-7}, number={1}, journal={Business Research}, author={Kourouxous, Thomas and Bauer, Thomas}, year={2019}, pages={209–239} }","chicago":"Kourouxous, Thomas, and Thomas Bauer. “Violations of Dominance in Decision-Making.” Business Research 12, no. 1 (2019): 209–39. https://doi.org/10.1007/s40685-019-0093-7.","ama":"Kourouxous T, Bauer T. Violations of Dominance in Decision-Making. Business Research. 2019;12(1):209-239. doi:10.1007/s40685-019-0093-7","apa":"Kourouxous, T., & Bauer, T. (2019). Violations of Dominance in Decision-Making. Business Research, 12(1), 209–239. https://doi.org/10.1007/s40685-019-0093-7"},"page":"209-239","intvolume":" 12","_id":"14905","issue":"1","author":[{"id":"66936","last_name":"Kourouxous","full_name":"Kourouxous, Thomas","first_name":"Thomas"},{"last_name":"Bauer","full_name":"Bauer, Thomas","first_name":"Thomas"}],"publication":"Business Research","volume":12,"status":"public","date_created":"2019-11-13T08:27:11Z","abstract":[{"lang":"eng","text":"A key premise underlying most of the economic literature is that rational decision-makers will choose dominant strategies over dominated alternatives. However, prior literature in various disciplines including business, psychology, and economics document a series of phenomena associated with violations of the dominance principle in decision-making. In this comprehensive review, we discuss conditions under which people violate the dominance principle in decision-making. When presenting violations of dominance in empirical and experimental studies, we differentiate between absolute, statewise, and stochastic (first- and second-order) violations of dominance. Furthermore, we categorize the literature by the leading causes for dominance violations: framing, reference points, certainty effects, bounded rationality, and emotional responses."}],"user_id":"68607"},{"main_file_link":[{"url":"https://ssrn.com/abstract=3469663"}],"type":"working_paper","citation":{"apa":"Hoppe, T., Schanz, D., Sturm, S., & Sureth-Sloane, C. (2019). Measuring Tax Complexity Across Countries: A Survey Study on MNCs. https://doi.org/10.2139/ssrn.3469663","ama":"Hoppe T, Schanz D, Sturm S, Sureth-Sloane C. Measuring Tax Complexity Across Countries: A Survey Study on MNCs.; 2019. doi:10.2139/ssrn.3469663","chicago":"Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane. Measuring Tax Complexity Across Countries: A Survey Study on MNCs, 2019. https://doi.org/10.2139/ssrn.3469663.","bibtex":"@book{Hoppe_Schanz_Sturm_Sureth-Sloane_2019, title={Measuring Tax Complexity Across Countries: A Survey Study on MNCs}, DOI={10.2139/ssrn.3469663}, author={Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}, year={2019} }","mla":"Hoppe, Thomas, et al. Measuring Tax Complexity Across Countries: A Survey Study on MNCs. 2019, doi:10.2139/ssrn.3469663.","short":"T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Measuring Tax Complexity Across Countries: A Survey Study on MNCs, 2019.","ieee":"T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, Measuring Tax Complexity Across Countries: A Survey Study on MNCs. 2019."},"year":"2019","_id":"14909","file":[{"date_updated":"2019-11-13T08:38:31Z","content_type":"application/pdf","relation":"main_file","success":1,"file_size":1187488,"creator":"hoppet","file_id":"14912","access_level":"closed","file_name":"SSRN-id3469663.pdf","date_created":"2019-11-13T08:38:31Z"}],"file_date_updated":"2019-11-13T08:38:31Z","keyword":["Tax Complexity","Tax Index","Tax System","Multinational Corporations","Tax Consultants"],"author":[{"first_name":"Thomas","full_name":"Hoppe, Thomas","last_name":"Hoppe","id":"22671"},{"last_name":"Schanz","full_name":"Schanz, Deborah","first_name":"Deborah"},{"full_name":"Sturm, Susann","first_name":"Susann","last_name":"Sturm"},{"id":"530","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren","first_name":"Caren"}],"date_created":"2019-11-13T08:35:50Z","status":"public","has_accepted_license":"1","jel":["H20","H25","C83","O57"],"abstract":[{"lang":"eng","text":"This paper introduces an index that captures the complexity of countries’ corporate income tax systems faced by multinational corporations. It is based on surveys of highly experienced tax consultants of the largest international tax services networks. The index, called the Tax Complexity Index (TCI), is composed of a tax code subindex covering tax regulations and a tax framework subindex covering tax processes and features. For a sample of 100 countries for the year 2016, we find that the level of tax complexity varies considerably across countries, while tax code and framework complexity also vary within countries. From a global perspective, tax complexity is strongly driven by the complexity of both transfer pricing regulations in the tax code and tax audits in the tax framework. When analyzing the associations with other country characteristics, we identify different correlation patterns. For example, tax framework complexity is negatively associated with countries’ governance, suggesting that strongly governed countries tend to have less complex tax frameworks, while tax code complexity is positively associated with the statutory tax rate, indicating that high tax countries tend to have more complex tax codes. However, none of the observed associations are very strong. We conclude that tax complexity represents a distinct country characteristic and propose the use of our TCI and its subindices in future research."}],"user_id":"61801","ddc":["330"],"language":[{"iso":"eng"}],"date_updated":"2022-01-06T06:52:11Z","doi":"10.2139/ssrn.3469663","department":[{"_id":"187"},{"_id":"635"}],"title":"Measuring Tax Complexity Across Countries: A Survey Study on MNCs"},{"type":"working_paper","citation":{"chicago":"Müller, Jens, and Vanessa Gawehn. Tax Avoidance - Are Banks Any Different?, 2019.","ama":"Müller J, Gawehn V. Tax Avoidance - Are Banks Any Different?; 2019.","apa":"Müller, J., & Gawehn, V. (2019). Tax Avoidance - Are Banks Any Different?","bibtex":"@book{Müller_Gawehn_2019, title={Tax Avoidance - Are Banks Any Different?}, author={Müller, Jens and Gawehn, Vanessa}, year={2019} }","mla":"Müller, Jens, and Vanessa Gawehn. Tax Avoidance - Are Banks Any Different? 2019.","short":"J. Müller, V. Gawehn, Tax Avoidance - Are Banks Any Different?, 2019.","ieee":"J. Müller and V. Gawehn, Tax Avoidance - Are Banks Any Different? 2019."},"year":"2019","language":[{"iso":"eng"}],"date_updated":"2023-01-24T10:31:34Z","_id":"37346","author":[{"full_name":"Müller, Jens","first_name":"Jens","id":"1245","last_name":"Müller"},{"last_name":"Gawehn","id":"52547","first_name":"Vanessa","full_name":"Gawehn, Vanessa"}],"department":[{"_id":"189"},{"_id":"635"}],"status":"public","date_created":"2023-01-18T12:11:27Z","title":"Tax Avoidance - Are Banks Any Different?","user_id":"83776"},{"oa":"1","doi":"10.1007/s11573-018-0918-4","date_updated":"2024-01-30T12:42:59Z","language":[{"iso":"eng"}],"title":"Investment Timing Effects of Wealth Taxes under Uncertainty and Irreversibility","publication_status":"published","publication_identifier":{"issn":["0044-2372","1861-8928"]},"department":[{"_id":"187"},{"_id":"635"}],"issue":"4","_id":"4996","intvolume":" 89","type":"journal_article","year":"2019","citation":{"short":"R. Niemann, C. Sureth-Sloane, Journal of Business Economics 89 (2019) 385–415.","ieee":"R. Niemann and C. Sureth-Sloane, “Investment Timing Effects of Wealth Taxes under Uncertainty and Irreversibility,” Journal of Business Economics, vol. 89, no. 4, pp. 385–415, 2019, doi: 10.1007/s11573-018-0918-4.","ama":"Niemann R, Sureth-Sloane C. Investment Timing Effects of Wealth Taxes under Uncertainty and Irreversibility. Journal of Business Economics. 2019;89(4):385-415. doi:10.1007/s11573-018-0918-4","apa":"Niemann, R., & Sureth-Sloane, C. (2019). Investment Timing Effects of Wealth Taxes under Uncertainty and Irreversibility. Journal of Business Economics, 89(4), 385–415. https://doi.org/10.1007/s11573-018-0918-4","chicago":"Niemann, Rainer, and Caren Sureth-Sloane. “Investment Timing Effects of Wealth Taxes under Uncertainty and Irreversibility.” Journal of Business Economics 89, no. 4 (2019): 385–415. https://doi.org/10.1007/s11573-018-0918-4.","mla":"Niemann, Rainer, and Caren Sureth-Sloane. “Investment Timing Effects of Wealth Taxes under Uncertainty and Irreversibility.” Journal of Business Economics, vol. 89, no. 4, Springer Nature America, Inc, 2019, pp. 385–415, doi:10.1007/s11573-018-0918-4.","bibtex":"@article{Niemann_Sureth-Sloane_2019, title={Investment Timing Effects of Wealth Taxes under Uncertainty and Irreversibility}, volume={89}, DOI={10.1007/s11573-018-0918-4}, number={4}, journal={Journal of Business Economics}, publisher={Springer Nature America, Inc}, author={Niemann, Rainer and Sureth-Sloane, Caren}, year={2019}, pages={385–415} }"},"page":"385-415","main_file_link":[{"url":"https://link.springer.com/article/10.1007/s11573-018-0918-4","open_access":"1"}],"user_id":"74000","abstract":[{"text":"We analyze the impact of wealth taxes on investment timing decisions under uncertainty and irreversibility by employing a real options model of the Dixit/Pindyck type. Considering that wealth taxes have been (re-)introduced or are under discussion in many countries, investors need decision rules for tax systems with wealth taxation. We integrate different valuation methods for wealth tax purposes, distinguish between broadly and narrowly defined wealth taxes and vary the wealth tax rate to ascertain which wealth tax design is more or less likely to accelerate or delay investment. Our main findings are threefold. First, historical cost valuation reduces the distortive timing effects of wealth taxation compared to fair value accounting. Second, broadening the wealth tax base tends to accelerate investment during high interest rate periods and delay investment during low interest rate periods. Our results predict that wealth taxes with a broad tax base are likely to discourage risky investment in times of near-zero interest rates. These distortive wealth tax base effects, however, can be avoided by granting sufficiently high depreciation deductions for wealth tax purposes. Third, the investment timing effects of wealth tax rate variations are very sensitive to the riskiness of the underlying investment. Moreover, investment timing effects crucially depend upon the depreciation rate for wealth tax purposes. A tax legislator who aims to encourage risk taking should introduce generous depreciation deductions. Our study indicates that if a wealth tax is considered to be politically inevitable, possible harmful investment effects can be mitigated by choosing appropriate valuation methods and parameters.","lang":"eng"}],"status":"public","date_created":"2018-10-29T12:17:58Z","volume":89,"publisher":"Springer Nature America, Inc","quality_controlled":"1","author":[{"last_name":"Niemann","full_name":"Niemann, Rainer","first_name":"Rainer"},{"last_name":"Sureth-Sloane","id":"530","first_name":"Caren","full_name":"Sureth-Sloane, Caren","orcid":" 0000-0002-8183-5901"}],"publication":"Journal of Business Economics"},{"date_created":"2020-08-07T11:55:21Z","status":"public","volume":74,"alternative_title":["(Caren Sureth-Sloane ist Mitglied im Arbeitskreis Verrechnungspreise)"],"department":[{"_id":"187"},{"_id":"635"}],"publication":"Betriebs-Berater","publisher":"Deutscher Fachverlag GmbH ","author":[{"last_name":"Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft","full_name":"Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft, (Caren Sureth-Sloane)","first_name":"(Caren Sureth-Sloane)"}],"user_id":"530","title":"Ein Lösungsvorschlag zur Vermeidung der überschießenden Wirkung der Grunderwerbsteuerreform bei börsennotierten Kapitalgesellschaften","abstract":[{"text":"Der Beitrag stellt die teilweise überschießende Wirkung des Referentenentwurfs des Bundesministeriums der Finanzen zur Grunderwerbsteuer mit Blick auf börsennotierte Kapitalgesellschaften dar und schlägt eine Erweiterung des Referentenentwurfs vor, wobei börsennotierte Kapitalgesellschaften vom Anwendungsbereich der neuen Vorschrift ausgenommen werden sollen.","lang":"ger"}],"language":[{"iso":"ger"}],"page":"1438-1442","year":"2019","citation":{"bibtex":"@article{Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft_2019, title={Ein Lösungsvorschlag zur Vermeidung der überschießenden Wirkung der Grunderwerbsteuerreform bei börsennotierten Kapitalgesellschaften}, volume={74}, number={25}, journal={Betriebs-Berater}, publisher={Deutscher Fachverlag GmbH }, author={Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft, (Caren Sureth-Sloane)}, year={2019}, pages={1438–1442} }","mla":"Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft, (Caren Sureth-Sloane). “Ein Lösungsvorschlag zur Vermeidung der überschießenden Wirkung der Grunderwerbsteuerreform bei börsennotierten Kapitalgesellschaften.” Betriebs-Berater, vol. 74, no. 25, Deutscher Fachverlag GmbH , 2019, pp. 1438–42.","apa":"Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft, (Caren Sureth-Sloane). (2019). Ein Lösungsvorschlag zur Vermeidung der überschießenden Wirkung der Grunderwerbsteuerreform bei börsennotierten Kapitalgesellschaften. Betriebs-Berater, 74(25), 1438–1442.","ama":"Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft (Caren Sureth-Sloane). Ein Lösungsvorschlag zur Vermeidung der überschießenden Wirkung der Grunderwerbsteuerreform bei börsennotierten Kapitalgesellschaften. Betriebs-Berater. 2019;74(25):1438-1442.","chicago":"Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft, (Caren Sureth-Sloane). “Ein Lösungsvorschlag zur Vermeidung der überschießenden Wirkung der Grunderwerbsteuerreform bei börsennotierten Kapitalgesellschaften.” Betriebs-Berater 74, no. 25 (2019): 1438–42.","ieee":"(Caren Sureth-Sloane) Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft, “Ein Lösungsvorschlag zur Vermeidung der überschießenden Wirkung der Grunderwerbsteuerreform bei börsennotierten Kapitalgesellschaften,” Betriebs-Berater, vol. 74, no. 25, pp. 1438–1442, 2019.","short":"(Caren Sureth-Sloane) Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft, Betriebs-Berater 74 (2019) 1438–1442."},"type":"journal_article","issue":"25","_id":"17715","date_updated":"2024-03-24T14:01:53Z","intvolume":" 74"},{"language":[{"iso":"eng"}],"date_updated":"2022-01-06T06:59:54Z","department":[{"_id":"187"},{"_id":"635"}],"publication_identifier":{"issn":["\t0165-2826"]},"publication_status":"published","project":[{"name":"Der Einfluss von steuerlicher Regulierung auf multinationale Unternehmen","grant_number":"P01","_id":"37"}],"title":"What are the Drivers of Tax Complexity for MNCs? 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To manage it and develop effective simplification measures, detailed information on the current drivers of complexity is required. However, research on this topic is scarce. This is surprising as the latest developments-for example, those triggered by the BEPS project-have given rise to the conjecture that complexity drivers may have changed, thus questioning the findings of prior studies. In this article, we shed light on this issue and provide a global picture of the current drivers of tax complexity that multinational corporations face based on a survey of 221 highly experienced tax consultants from 108 countries. Our results show that prior complexity drivers of the tax code are still important, with details and changes of tax regulations being the two most important complexity drivers. We also find evidence for new important complexity drivers emerging from different areas of the tax framework, such as inconsistent decisions among tax officers (tax audits) or retroactively applied tax law amendments (tax enactment). Based on the tax consultants' responses, we develop a concept of tax complexity that is characterized by two pillars, tax code and tax framework complexity and illustrates the various aspects that should be considered when assessing the complexity of a country's tax system.","lang":"eng"}],"article_type":"original","ddc":["330"],"user_id":"68607"},{"date_updated":"2022-01-06T06:53:14Z","_id":"17518","doi":"10.2139/ssrn.3469663","language":[{"iso":"eng"}],"type":"journal_article","year":"2018","citation":{"chicago":"Hoppe, Thomas, Susann Sturm, and Caren Sureth-Sloane. “What Are the Drivers of Tax Complexity for MNCs? Global Evidence.” Intertax, 2018. https://doi.org/10.2139/ssrn.3469663.","ama":"Hoppe T, Sturm S, Sureth-Sloane C. 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Weissenberger, “BWL greift gesellschaftlichen Wandel auf,” Frankfurter Allgemeine Zeitung, no. 293, 2018."},"type":"newspaper_article","year":"2018","language":[{"iso":"eng"}],"main_file_link":[{"url":"https://www.faz.net/aktuell/wirtschaft/wie-bwl-zu-einer-gesellschaftswissenschaft-wurde-15944677.html"}],"publication_date":"2018-12-17","issue":"293","date_updated":"2022-01-06T06:53:17Z","_id":"17718"},{"volume":11,"status":"public","date_created":"2018-10-30T12:18:42Z","author":[{"full_name":"Bauer, Thomas","first_name":"Thomas","last_name":"Bauer"},{"last_name":"Kourouxous","id":"66936","first_name":"Thomas","full_name":"Kourouxous, Thomas"},{"first_name":"Peter","full_name":"Krenn, Peter","last_name":"Krenn"}],"department":[{"_id":"187"},{"_id":"635"}],"publication":"Business Research","title":"Taxation and Agency Conflicts between Firm Owners and Managers: A Review","user_id":"68607","abstract":[{"lang":"eng","text":"When analyzing the influence of taxation on agency conflicts between firm owners and managers, one can draw on theoretical principal–agent literature from various research fields. In recent years, this interdisciplinary research has grown significantly covering research with regards to optimal compensation, investment decisions, tax avoidance and transfer pricing while analyzing the effects of corporate income taxes, wage taxes, bonus taxes and shareholder taxes. Our paper provides a comprehensive review of analytical literature that studies the influence of taxation on agency conflicts between firm owners and managers. Above and beyond summarizing research findings, we discuss how taxes are commonly implemented in agency models, derive empirical predictions, and identify research gaps for future tax research."}],"year":"2018","citation":{"short":"T. Bauer, T. Kourouxous, P. Krenn, Business Research 11 (2018) 33–76.","ieee":"T. Bauer, T. Kourouxous, and P. Krenn, “Taxation and Agency Conflicts between Firm Owners and Managers: A Review,” Business Research, vol. 11, no. 1, pp. 33–76, 2018.","chicago":"Bauer, Thomas, Thomas Kourouxous, and Peter Krenn. “Taxation and Agency Conflicts between Firm Owners and Managers: A Review.” Business Research 11, no. 1 (2018): 33–76.","apa":"Bauer, T., Kourouxous, T., & Krenn, P. (2018). Taxation and Agency Conflicts between Firm Owners and Managers: A Review. Business Research, 11(1), 33–76.","ama":"Bauer T, Kourouxous T, Krenn P. Taxation and Agency Conflicts between Firm Owners and Managers: A Review. Business Research. 2018;11(1):33-76.","mla":"Bauer, Thomas, et al. “Taxation and Agency Conflicts between Firm Owners and Managers: A Review.” Business Research, vol. 11, no. 1, 2018, pp. 33–76.","bibtex":"@article{Bauer_Kourouxous_Krenn_2018, title={Taxation and Agency Conflicts between Firm Owners and Managers: A Review}, volume={11}, number={1}, journal={Business Research}, author={Bauer, Thomas and Kourouxous, Thomas and Krenn, Peter}, year={2018}, pages={33–76} }"},"type":"journal_article","page":"33-76","language":[{"iso":"eng"}],"main_file_link":[{"open_access":"1","url":"https://link.springer.com/content/pdf/10.1007%2Fs40685-017-0054-y.pdf"}],"oa":"1","issue":"1","date_updated":"2022-01-06T07:01:34Z","_id":"5009","intvolume":" 11"},{"issue":"9","_id":"4743","date_updated":"2023-01-31T12:09:32Z","intvolume":" 71","type":"journal_article","citation":{"ieee":"S. Sievers, C. Sureth-Sloane, and A. Uhde, “Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp,” Die Wirtschaftsprüfung, vol. 71, no. 9, pp. 569–575, 2018.","short":"S. Sievers, C. Sureth-Sloane, A. Uhde, Die Wirtschaftsprüfung 71 (2018) 569–575.","mla":"Sievers, Sönke, et al. “Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp.” Die Wirtschaftsprüfung, vol. 71, no. 9, 2018, pp. 569–75.","bibtex":"@article{Sievers_Sureth-Sloane_Uhde_2018, title={Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp}, volume={71}, number={9}, journal={Die Wirtschaftsprüfung}, author={Sievers, Sönke and Sureth-Sloane, Caren and Uhde, André}, year={2018}, pages={569–575} }","apa":"Sievers, S., Sureth-Sloane, C., & Uhde, A. (2018). Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp. Die Wirtschaftsprüfung, 71(9), 569–575.","ama":"Sievers S, Sureth-Sloane C, Uhde A. Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp. Die Wirtschaftsprüfung. 2018;71(9):569-575.","chicago":"Sievers, Sönke, Caren Sureth-Sloane, and André Uhde. “Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp.” Die Wirtschaftsprüfung 71, no. 9 (2018): 569–75."},"year":"2018","page":"569-575","language":[{"iso":"ger"}],"title":"Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp","user_id":"21222","abstract":[{"text":"Restrukturierungen werden sowohl durch die Digitalisierung, aber auch durch klassische Themen – beispielsweise\r\ndie Notwendigkeit von Umsatz- und Kostensynergien in kompetitiven Märkten – verstärkt vorangetrieben.\r\nDieser Beitrag beleuchtet vor allem die Motive und Folgen aus wissenschaftlicher Perspektive, indem großzahlige\r\nempirische Befunde zu den Themen Beschäftigung, Finanzkennzahlen und Kapitalerhöhungen sowie steuerliche\r\nMotive prägnant zusammengefasst und im Kontext des geplanten Joint Ventures von thyssenkrupp und Tata\r\nSteel diskutiert werden.","lang":"ger"}],"volume":71,"status":"public","date_created":"2018-10-15T10:42:21Z","author":[{"full_name":"Sievers, Sönke","first_name":"Sönke","id":"46447","last_name":"Sievers"},{"first_name":"Caren","orcid":" 0000-0002-8183-5901","full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","id":"530"},{"id":"36049","last_name":"Uhde","full_name":"Uhde, André","orcid":"https://orcid.org/0000-0002-8058-8857","first_name":"André"}],"quality_controlled":"1","publication":"Die Wirtschaftsprüfung","department":[{"_id":"187"},{"_id":"275"},{"_id":"188"},{"_id":"635"},{"_id":"186"}]},{"type":"newspaper_article","citation":{"short":"C. Sureth-Sloane, B. Wolff, Frankfurter Allgemeine Zeitung (2018).","ieee":"C. Sureth-Sloane and B. Wolff, “BWL greift gesellschaftlichen Wandel auf,” Frankfurter Allgemeine Zeitung, no. 293, 2018.","chicago":"Sureth-Sloane, Caren, and Birgitta Wolff. “BWL greift gesellschaftlichen Wandel auf.” Frankfurter Allgemeine Zeitung, 2018.","apa":"Sureth-Sloane, C., & Wolff, B. (2018). BWL greift gesellschaftlichen Wandel auf. Frankfurter Allgemeine Zeitung, 293.","ama":"Sureth-Sloane C, Wolff B. BWL greift gesellschaftlichen Wandel auf. Frankfurter Allgemeine Zeitung. 2018.","mla":"Sureth-Sloane, Caren, and Birgitta Wolff. “BWL greift gesellschaftlichen Wandel auf.” Frankfurter Allgemeine Zeitung, no. 293, 2018.","bibtex":"@article{Sureth-Sloane_Wolff_2018, title={BWL greift gesellschaftlichen Wandel auf}, number={293}, journal={Frankfurter Allgemeine Zeitung}, author={Sureth-Sloane, Caren and Wolff, Birgitta}, year={2018} }"},"year":"2018","page":"16","language":[{"iso":"ger"}],"date_updated":"2023-07-13T13:10:43Z","_id":"14900","publication_date":"17.12.2018","issue":"293","author":[{"first_name":"Caren","full_name":"Sureth-Sloane, Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","id":"530"},{"first_name":"Birgitta","full_name":"Wolff, Birgitta","last_name":"Wolff"}],"department":[{"_id":"187"},{"_id":"635"}],"publication":"Frankfurter Allgemeine Zeitung","publication_status":"published","status":"public","date_created":"2019-11-13T07:49:03Z","title":"BWL greift gesellschaftlichen Wandel auf","user_id":"61801"},{"_id":"2241","intvolume":" 70","issue":"17","citation":{"short":"T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Die Wirtschaftsprüfung 70 (2017) 1026–1033.","ieee":"T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, “Warum ist unser Steuersystem so komplex? Eine befragungsbasierte Analyse,” Die Wirtschaftsprüfung, vol. 70, no. 17, pp. 1026–1033, 2017.","apa":"Hoppe, T., Schanz, D., Sturm, S., & Sureth-Sloane, C. (2017). Warum ist unser Steuersystem so komplex? Eine befragungsbasierte Analyse. Die Wirtschaftsprüfung, 70(17), 1026–1033.","ama":"Hoppe T, Schanz D, Sturm S, Sureth-Sloane C. Warum ist unser Steuersystem so komplex? Eine befragungsbasierte Analyse. Die Wirtschaftsprüfung. 2017;70(17):1026-1033.","chicago":"Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane. “Warum ist unser Steuersystem so komplex? Eine befragungsbasierte Analyse.” Die Wirtschaftsprüfung 70, no. 17 (2017): 1026–33.","mla":"Hoppe, Thomas, et al. “Warum ist unser Steuersystem so komplex? Eine befragungsbasierte Analyse.” Die Wirtschaftsprüfung, vol. 70, no. 17, IDW, 2017, pp. 1026–33.","bibtex":"@article{Hoppe_Schanz_Sturm_Sureth-Sloane_2017, title={Warum ist unser Steuersystem so komplex? Eine befragungsbasierte Analyse}, volume={70}, number={17}, journal={Die Wirtschaftsprüfung}, publisher={IDW}, author={Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}, year={2017}, pages={1026–1033} }"},"year":"2017","type":"journal_article","page":"1026-1033","article_type":"original","abstract":[{"text":"Die Komplexität des Steuersystems stellt auch in Deutschland ein großes Problem dar. Entgegen bisherigen Betrachtungen weist die vorliegende Befragungsstudie darauf hin, dass die Treiber für steuerliche Komplexität deutlich vielfältiger und nicht nur im Gesetz, sondern auch in den steuerlichen Rahmenbedingungen zu verorten sind. Einerseits tragen übermäßig viele Details und häufige oder umfangreiche Änderungen in erheblichem Maße dazu bei, dass Regelungen – wie solche zu Verrechnungspreisen – als komplex beurteilt werden. Andererseits erweisen sich auch inkonsistente Entscheidungen im Rahmen von Betriebsprüfungen und mangelhafte Gesetzesentwürfe als wesentliche Komplexitätstreiber. Statt einer permanenten Ausweitung von Regulierung sollte künftig der Abbau der im Beitrag identifizierten Probleme gezielt in den Fokus von Wissenschaft, Politik und Praxis rücken.","lang":"ger"}],"user_id":"68607","author":[{"first_name":"Thomas","full_name":"Hoppe, Thomas","last_name":"Hoppe","id":"22671"},{"first_name":"Deborah","full_name":"Schanz, Deborah","last_name":"Schanz"},{"first_name":"Susann","full_name":"Sturm, Susann","last_name":"Sturm"},{"last_name":"Sureth-Sloane","id":"530","first_name":"Caren","full_name":"Sureth-Sloane, Caren"}],"publisher":"IDW","publication":"Die Wirtschaftsprüfung","keyword":["Steuersystem","Komplexität","Steuergesetz","Steuerliche Rahmenbedingungen","BEPS"],"status":"public","date_created":"2018-04-06T07:27:32Z","volume":70,"date_updated":"2022-01-06T06:55:32Z","language":[{"iso":"ger"}],"title":"Warum ist unser Steuersystem so komplex? 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Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, 2016 Global MNC Tax Complexity Survey - Executive Summary. 2017.","short":"T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, 2016 Global MNC Tax Complexity Survey - Executive Summary, 2017.","mla":"Hoppe, Thomas, et al. 2016 Global MNC Tax Complexity Survey - Executive Summary. 2017, doi:10.13140/RG.2.2.23707.46881.","bibtex":"@book{Hoppe_Schanz_Sturm_Sureth-Sloane_2017, title={2016 Global MNC Tax Complexity Survey - Executive Summary}, DOI={10.13140/RG.2.2.23707.46881}, author={Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}, year={2017} }","ama":"Hoppe T, Schanz D, Sturm S, Sureth-Sloane C. 2016 Global MNC Tax Complexity Survey - Executive Summary.; 2017. doi:10.13140/RG.2.2.23707.46881","apa":"Hoppe, T., Schanz, D., Sturm, S., & Sureth-Sloane, C. 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To manage it and develop effective simplification measures, detailed information on the current drivers of complexity is required. However, research on this topic is scarce. This is surprising as the latest developments—for example, triggered by the BEPS project—give rise to the conjecture that complexity drivers may have changed, thus questioning the findings of prior studies. In this paper, we shed light on this issue and provide a global picture of the current drivers of tax complexity that multinational corporations face based on a survey of 221 highly experienced tax practitioners from 108 countries. Our results show that prior complexity drivers of the tax code are still relevant, with details and changes of tax regulations being the two most influential complexity drivers. We also find evidence for new relevant complexity drivers emerging from different areas of the tax framework, such as inconsistent decisions among tax officers (tax audits) or retroactively applied tax law amendments (tax enactment). Based on the responses of the practitioners, we develop a concept of tax complexity that distinguishes two pillars, tax code and tax framework complexity, and illustrates the various aspects that should be considered when assessing the complexity of a country’s tax system."}],"citation":{"bibtex":"@book{Hoppe_Schanz_Sturm_Sureth-Sloane_2017, title={What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries}, DOI={10.2139/ssrn.3046546}, author={Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}, year={2017} }","mla":"Hoppe, Thomas, et al. What Are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries. 2017, doi:10.2139/ssrn.3046546.","apa":"Hoppe, T., Schanz, D., Sturm, S., & Sureth-Sloane, C. (2017). What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries. https://doi.org/10.2139/ssrn.3046546","ama":"Hoppe T, Schanz D, Sturm S, Sureth-Sloane C. What Are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries.; 2017. doi:10.2139/ssrn.3046546","chicago":"Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane. What Are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries, 2017. https://doi.org/10.2139/ssrn.3046546.","ieee":"T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries. 2017.","short":"T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, What Are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries, 2017."},"year":"2017","type":"working_paper","page":"28","main_file_link":[{"open_access":"1","url":"https://ssrn.com/abstract=3046546"}],"_id":"2250","publication_identifier":{"issn":["1556-5068"]},"project":[{"name":"Der Einfluss von steuerlicher Regulierung auf multinationale Unternehmen","grant_number":"P01","_id":"37"}],"department":[{"_id":"187"},{"_id":"635"}],"title":"What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries","language":[{"iso":"eng"}],"doi":"10.2139/ssrn.3046546","oa":"1","date_updated":"2022-01-06T06:55:34Z"},{"language":[{"iso":"eng"}],"citation":{"apa":"Flagmeier, V., Müller, J., & Sureth-Sloane, C. (2017). When Do Managers Highlight Their Effective Tax Rate? (Vol. 214). https://doi.org/arqus Working Paper No. 214","ama":"Flagmeier V, Müller J, Sureth-Sloane C. When Do Managers Highlight Their Effective Tax Rate? Vol 214.; 2017. doi:arqus Working Paper No. 214","chicago":"Flagmeier, Vanessa, Jens Müller, and Caren Sureth-Sloane. When Do Managers Highlight Their Effective Tax Rate? Vol. 214. Arqus Working Paper, 2017. https://doi.org/arqus Working Paper No. 214.","bibtex":"@book{Flagmeier_Müller_Sureth-Sloane_2017, series={arqus Working Paper}, title={When Do Managers Highlight Their Effective Tax Rate?}, volume={214}, DOI={arqus Working Paper No. 214}, author={Flagmeier, Vanessa and Müller, Jens and Sureth-Sloane, Caren}, year={2017}, collection={arqus Working Paper} }","mla":"Flagmeier, Vanessa, et al. When Do Managers Highlight Their Effective Tax Rate? Vol. 214, 2017, doi:arqus Working Paper No. 214.","short":"V. Flagmeier, J. Müller, C. Sureth-Sloane, When Do Managers Highlight Their Effective Tax Rate?, 2017.","ieee":"V. Flagmeier, J. Müller, and C. Sureth-Sloane, When Do Managers Highlight Their Effective Tax Rate?, vol. 214. 2017."},"type":"working_paper","year":"2017","series_title":"arqus Working Paper","doi":"arqus Working Paper No. 214","date_updated":"2022-01-06T07:01:19Z","_id":"4702","intvolume":" 214","date_created":"2018-10-12T08:35:31Z","status":"public","volume":214,"department":[{"_id":"187"},{"_id":"189"},{"_id":"551"},{"_id":"635"}],"author":[{"full_name":"Flagmeier, Vanessa","first_name":"Vanessa","id":"8084","last_name":"Flagmeier"},{"first_name":"Jens","full_name":"Müller, Jens","last_name":"Müller","id":"1245"},{"last_name":"Sureth-Sloane","id":"530","first_name":"Caren","full_name":"Sureth-Sloane, Caren"}],"user_id":"68607","title":"When Do Managers Highlight Their Effective Tax Rate?"},{"date_created":"2018-10-12T08:40:30Z","status":"public","volume":222,"department":[{"_id":"187"},{"_id":"635"}],"author":[{"first_name":"Annika","full_name":"Mehrmann, Annika","last_name":"Mehrmann","id":"4324"},{"last_name":"Sureth-Sloane","id":"530","first_name":"Caren","full_name":"Sureth-Sloane, Caren"}],"user_id":"68607","title":"Tax Loss Offset Restrictions and Biased Perception of Risky Investments","language":[{"iso":"eng"}],"type":"working_paper","citation":{"apa":"Mehrmann, A., & Sureth-Sloane, C. (2017). Tax Loss Offset Restrictions and Biased Perception of Risky Investments (Vol. 222). https://doi.org/arqus Working Paper No. 222","ama":"Mehrmann A, Sureth-Sloane C. Tax Loss Offset Restrictions and Biased Perception of Risky Investments. Vol 222.; 2017. doi:arqus Working Paper No. 222","chicago":"Mehrmann, Annika, and Caren Sureth-Sloane. Tax Loss Offset Restrictions and Biased Perception of Risky Investments. Vol. 222. Arqus Working Paper Series, 2017. https://doi.org/arqus Working Paper No. 222.","bibtex":"@book{Mehrmann_Sureth-Sloane_2017, series={arqus Working Paper Series}, title={Tax Loss Offset Restrictions and Biased Perception of Risky Investments}, volume={222}, DOI={arqus Working Paper No. 222}, author={Mehrmann, Annika and Sureth-Sloane, Caren}, year={2017}, collection={arqus Working Paper Series} }","mla":"Mehrmann, Annika, and Caren Sureth-Sloane. Tax Loss Offset Restrictions and Biased Perception of Risky Investments. Vol. 222, 2017, doi:arqus Working Paper No. 222.","short":"A. Mehrmann, C. Sureth-Sloane, Tax Loss Offset Restrictions and Biased Perception of Risky Investments, 2017.","ieee":"A. Mehrmann and C. Sureth-Sloane, Tax Loss Offset Restrictions and Biased Perception of Risky Investments, vol. 222. 2017."},"year":"2017","series_title":"arqus Working Paper Series","doi":"arqus Working Paper No. 222","intvolume":" 222","_id":"4712","date_updated":"2022-01-06T07:01:19Z"},{"title":"Capital Charge Rates, Investment Incentives and Taxation","publication_identifier":{"issn":["0963-8180","1468-4497"]},"publication_status":"published","department":[{"_id":"187"},{"_id":"635"}],"doi":"10.1080/09638180.2016.1169938","date_updated":"2022-01-06T07:01:34Z","language":[{"iso":"eng"}],"user_id":"61801","abstract":[{"text":"This paper studies the impact of personal and corporate income taxation on capital charge rates in a delegation setting with a risk-averse manager. If the investment level influences the riskiness of the investment project, the capital charge rate deviates from the firm's cost of capital and depends crucially on the manager's personal income tax rate. Contradicting conventional wisdom, we find that a higher personal income tax rate induces higher investment expenditures and, surprisingly, increases the capital charge rate. The countervailing effect that a higher capital charge rate induces higher and not lower investment expenditures persists for pre-tax and after-tax performance measures as well as when the tax deductibility of managerial compensation is limited. Corporate income tax causes a similar effect only in the case of limited tax deductibility of compensation. Our insights remain valid regardless of the financing structure and the risk attitude of the investors.","lang":"eng"}],"status":"public","date_created":"2018-10-30T12:44:44Z","volume":26,"author":[{"first_name":"Thomas","full_name":"Bauer, Thomas","last_name":"Bauer"},{"id":"66936","last_name":"Kourouxous","full_name":"Kourouxous, Thomas","first_name":"Thomas"}],"publisher":"Informa UK Limited","publication":"European Accounting Review","issue":"3","_id":"5014","intvolume":" 26","year":"2017","citation":{"chicago":"Bauer, Thomas, and Thomas Kourouxous. “Capital Charge Rates, Investment Incentives and Taxation.” European Accounting Review 26, no. 3 (2017): 419–40. https://doi.org/10.1080/09638180.2016.1169938.","ama":"Bauer T, Kourouxous T. Capital Charge Rates, Investment Incentives and Taxation. European Accounting Review. 2017;26(3):419-440. doi:10.1080/09638180.2016.1169938","apa":"Bauer, T., & Kourouxous, T. (2017). Capital Charge Rates, Investment Incentives and Taxation. European Accounting Review, 26(3), 419–440. https://doi.org/10.1080/09638180.2016.1169938","mla":"Bauer, Thomas, and Thomas Kourouxous. “Capital Charge Rates, Investment Incentives and Taxation.” European Accounting Review, vol. 26, no. 3, Informa UK Limited, 2017, pp. 419–40, doi:10.1080/09638180.2016.1169938.","bibtex":"@article{Bauer_Kourouxous_2017, title={Capital Charge Rates, Investment Incentives and Taxation}, volume={26}, DOI={10.1080/09638180.2016.1169938}, number={3}, journal={European Accounting Review}, publisher={Informa UK Limited}, author={Bauer, Thomas and Kourouxous, Thomas}, year={2017}, pages={419–440} }","short":"T. Bauer, T. Kourouxous, European Accounting Review 26 (2017) 419–440.","ieee":"T. Bauer and T. Kourouxous, “Capital Charge Rates, Investment Incentives and Taxation,” European Accounting Review, vol. 26, no. 3, pp. 419–440, 2017."},"type":"journal_article","page":"419-440"},{"language":[{"iso":"eng"}],"date_updated":"2023-01-24T15:34:31Z","doi":"10.1080/17449480.2017.1378821","department":[{"_id":"551"},{"_id":"635"},{"_id":"186"}],"publication_status":"published","title":"Accounting quality in private firms during the transition towards international standards","page":"358-387","year":"2017","type":"journal_article","citation":{"mla":"Valentincic, Aljosa, et al. “Accounting Quality in Private Firms during the Transition towards International Standards.” Accounting in Europe, vol. 14, no. 3, 2017, pp. 358–87, doi:10.1080/17449480.2017.1378821.","bibtex":"@article{Valentincic_Novak_Kosi_2017, title={Accounting quality in private firms during the transition towards international standards}, volume={14}, DOI={10.1080/17449480.2017.1378821}, number={3}, journal={Accounting in Europe}, author={Valentincic, Aljosa and Novak, Ales and Kosi, Urska}, year={2017}, pages={358–387} }","apa":"Valentincic, A., Novak, A., & Kosi, U. (2017). Accounting quality in private firms during the transition towards international standards. Accounting in Europe, 14(3), 358–387. https://doi.org/10.1080/17449480.2017.1378821","ama":"Valentincic A, Novak A, Kosi U. Accounting quality in private firms during the transition towards international standards. Accounting in Europe. 2017;14(3):358-387. doi:10.1080/17449480.2017.1378821","chicago":"Valentincic, Aljosa, Ales Novak, and Urska Kosi. “Accounting Quality in Private Firms during the Transition towards International Standards.” Accounting in Europe 14, no. 3 (2017): 358–87. https://doi.org/10.1080/17449480.2017.1378821.","ieee":"A. Valentincic, A. Novak, and U. Kosi, “Accounting quality in private firms during the transition towards international standards,” Accounting in Europe, vol. 14, no. 3, pp. 358–387, 2017, doi: 10.1080/17449480.2017.1378821.","short":"A. Valentincic, A. Novak, U. Kosi, Accounting in Europe 14 (2017) 358–387."},"intvolume":" 14","_id":"3542","issue":"3","keyword":["private firms","accounting quality","development of accounting standards","IFRS-like standards","Slovenia"],"publication":"Accounting in Europe","author":[{"last_name":"Valentincic","full_name":"Valentincic, Aljosa","first_name":"Aljosa"},{"last_name":"Novak","first_name":"Ales","full_name":"Novak, Ales"},{"last_name":"Kosi","id":"54068","first_name":"Urska","full_name":"Kosi, Urska"}],"date_created":"2018-07-11T08:57:03Z","status":"public","volume":14,"jel":["M41","C23","L21","P20"],"abstract":[{"lang":"eng","text":"We study the historical development of Slovenian Accounting Standards (SAS) and their association with accounting quality (AQ). We focus on private firms where the financial reporting process is characterised by low demand for high-quality reporting. We investigate three distinct editions of SAS since 1994 and test how their development towards international standards is related to AQ. Aggregate earnings management measures indicate that the use of accounting discretion decreases with less earnings smoothing over time. The main features of AQ have been consistent throughout historical development. Asymmetric timeliness of earnings, the ability of earnings to predict future cash flows, and the ability of accruals to mitigate mismatching are all present throughout. We also document typical departures from properties of high AQ. For example, accruals do not (always) facilitate timely recognition of losses. However, these can be attributed to the overwhelming influence of reporting incentives (e.g. taxation, debt, size) rather than to the (lower) quality of accounting standards.\r\n\r\n\r\n \r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n \r\n\r\n\r\n\r\n Full Article \r\n Figures & data \r\n References \r\n Citations \r\n \r\n Metrics \r\n Reprints & Permissions \r\n PDF \r\n \r\n \r\n\r\n\r\n\r\n\r\nAbstract\r\n\r\n\r\nWe study the historical development of Slovenian Accounting Standards (SAS) and their association with accounting quality (AQ). We focus on private firms where the financial reporting process is characterised by low demand for high-quality reporting. We investigate three distinct editions of SAS since 1994 and test how their development towards international standards is related to AQ. Aggregate earnings management measures indicate that the use of accounting discretion decreases with less earnings smoothing over time. The main features of AQ have been consistent throughout historical development. Asymmetric timeliness of earnings, the ability of earnings to predict future cash flows, and the ability of accruals to mitigate mismatching are all present throughout. We also document typical departures from properties of high AQ. For example, accruals do not (always) facilitate timely recognition of losses. However, these can be attributed to the overwhelming influence of reporting incentives (e.g. taxation, debt, size) rather than to the (lower) quality of accounting standards."}],"user_id":"54068"},{"abstract":[{"text":"Politicians and tax practitioners often claim that tax uncertainty negatively affects investment. In many countries, firms can request fee-based advance tax rulings (ATRs) to mitigate tax uncertainty. We analyse theoretically the circumstances under which investors request ATRs, how tax authorities should price them and how they can affect investment. We assume that tax authorities integrate investors’ reasoning into their decisions. We find that in special cases the optimal fee tax authorities should charge is prohibitively high, thus firms will refrain from requesting ATRs. However, we find that revenue-maximising tax authorities offer ATRs if the ruling enables them either to significantly reduce their tax audit costs or to increase the probability of detecting ambiguous tax issues. Under certain circumstances, ATRs may effectively foster investment and potentially benefit both the tax authorities and taxpayers. Our results provide new explanations for why taxpayers that face high levels of tax uncertainty often do not request ATRs, even when the fee is rather low. Our results also hold when the tax authority maximises social wealth instead of its revenues. Regulatory changes in ATR requirements might serve as a natural quasi-experiment for an empirical study of our predictions regarding investment decisions.","lang":"eng"}],"title":"Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment","user_id":"21222","publication":"European Accounting Review","department":[{"_id":"187"},{"_id":"635"}],"quality_controlled":"1","author":[{"last_name":"Diller","first_name":"Markus","full_name":"Diller, Markus"},{"full_name":"Kortebusch, Pia","first_name":"Pia","last_name":"Kortebusch"},{"last_name":"Schneider","full_name":"Schneider, Georg","first_name":"Georg"},{"first_name":"Caren","full_name":"Sureth-Sloane, Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","id":"530"}],"volume":26,"date_created":"2018-10-12T08:27:42Z","status":"public","_id":"4685","intvolume":" 26","date_updated":"2023-01-31T12:10:12Z","doi":"10.1080/09638180.2016.1169939","issue":"3","page":"441-468","year":"2017","citation":{"ieee":"M. Diller, P. Kortebusch, G. Schneider, and C. Sureth-Sloane, “Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment,” European Accounting Review, vol. 26, no. 3, pp. 441–468, 2017, doi: 10.1080/09638180.2016.1169939.","short":"M. Diller, P. Kortebusch, G. Schneider, C. Sureth-Sloane, European Accounting Review 26 (2017) 441–468.","mla":"Diller, Markus, et al. “Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment.” European Accounting Review, vol. 26, no. 3, 2017, pp. 441–68, doi:10.1080/09638180.2016.1169939.","bibtex":"@article{Diller_Kortebusch_Schneider_Sureth-Sloane_2017, title={Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment}, volume={26}, DOI={10.1080/09638180.2016.1169939}, number={3}, journal={European Accounting Review}, author={Diller, Markus and Kortebusch, Pia and Schneider, Georg and Sureth-Sloane, Caren}, year={2017}, pages={441–468} }","ama":"Diller M, Kortebusch P, Schneider G, Sureth-Sloane C. Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment. European Accounting Review. 2017;26(3):441-468. doi:10.1080/09638180.2016.1169939","apa":"Diller, M., Kortebusch, P., Schneider, G., & Sureth-Sloane, C. (2017). Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment. European Accounting Review, 26(3), 441–468. https://doi.org/10.1080/09638180.2016.1169939","chicago":"Diller, Markus, Pia Kortebusch, Georg Schneider, and Caren Sureth-Sloane. “Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment.” European Accounting Review 26, no. 3 (2017): 441–68. https://doi.org/10.1080/09638180.2016.1169939."},"type":"journal_article","language":[{"iso":"eng"}]},{"page":"73--91","citation":{"ama":"Ebert M, Simons D, Stecher JD. Discretionary aggregation. The Accounting Review. 2017;92(1):73--91.","apa":"Ebert, M., Simons, D., & Stecher, J. D. (2017). Discretionary aggregation. The Accounting Review, 92(1), 73--91.","chicago":"Ebert, Michael, Dirk Simons, and Jack D Stecher. “Discretionary Aggregation.” The Accounting Review 92, no. 1 (2017): 73--91.","bibtex":"@article{Ebert_Simons_Stecher_2017, title={Discretionary aggregation}, volume={92}, number={1}, journal={The Accounting Review}, author={Ebert, Michael and Simons, Dirk and Stecher, Jack D}, year={2017}, pages={73--91} }","mla":"Ebert, Michael, et al. “Discretionary Aggregation.” The Accounting Review, vol. 92, no. 1, 2017, pp. 73--91.","short":"M. Ebert, D. Simons, J.D. Stecher, The Accounting Review 92 (2017) 73--91.","ieee":"M. Ebert, D. Simons, and J. D. Stecher, “Discretionary aggregation,” The Accounting Review, vol. 92, no. 1, pp. 73--91, 2017."},"type":"journal_article","year":"2017","language":[{"iso":"eng"}],"issue":"1","intvolume":" 92","_id":"4774","date_updated":"2023-12-18T13:30:51Z","volume":92,"publication_status":"published","date_created":"2018-10-18T10:51:56Z","status":"public","department":[{"_id":"190"},{"_id":"186"},{"_id":"635"}],"publication":"The Accounting Review","author":[{"id":"42419","last_name":"Ebert","full_name":"Ebert, Michael","first_name":"Michael"},{"full_name":"Simons, Dirk","first_name":"Dirk","last_name":"Simons"},{"first_name":"Jack D","full_name":"Stecher, Jack D","last_name":"Stecher"}],"title":"Discretionary aggregation","user_id":"42419","article_type":"original"},{"volume":11,"status":"public","date_created":"2018-10-12T08:38:21Z","quality_controlled":"1","author":[{"first_name":"Annika","full_name":"Hegemann, Annika","last_name":"Hegemann"},{"first_name":"Angela","full_name":"Kunoth, Angela","last_name":"Kunoth"},{"last_name":"Rupp","first_name":"Kristina","full_name":"Rupp, Kristina"},{"first_name":"Caren","full_name":"Sureth-Sloane, Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","id":"530"}],"publication":"Review of Managerial Science","user_id":"74000","abstract":[{"text":"Investments with exit flexibility require decisions regarding both the investment and holding period. Because selling an investment often leads to taxable capital gains, which crucially depend on the duration of an investment, we investigate the impact of capital gains taxation on exit timing under different tax systems. We observed that capital gains taxation delays exit decisions but loses its decision relevance for very long holdings. Often the optimal exit time, which indicates the maximal present value of future cashflows, cannot be determined analytically. However, we identify the breakeven exit time that guarantees present values exceeding those of an immediate sale. While, after-taxes, an immediate sale is often optimal, long holding periods might also be attractive for investors depending on the degree of income and corporate tax integration. A classic corporate tax system often indicates holdings over more than 100 periods. By contrast, a shareholder relief system indicates the earliest breakeven exit time and thus the highest level of exit timing flexibility. Surprisingly, high retention rates are likely to accelerate sales under a classic corporate system. Additionally, the worst exit time, which should be avoided by investors, differs tremendously across tax systems. For an integrated tax system with full imputation, the worst time is reached earlier than under partial or non-integrated systems. These results could help to predict investors’ behavior regarding changes in capital gains taxation and thus are of interest for both investors and tax policymakers. Furthermore, the results emphasize the need to control for the underlying tax system in cross-country empirical studies.","lang":"eng"}],"citation":{"short":"A. Hegemann, A. Kunoth, K. Rupp, C. Sureth-Sloane, Review of Managerial Science 11 (2017) 571–603.","ieee":"A. Hegemann, A. Kunoth, K. Rupp, and C. Sureth-Sloane, “Hold or Sell? How Capital Gains Taxation Affects Holding Decisions,” Review of Managerial Science, vol. 11, no. 3, pp. 571–603, 2017, doi: 10.1007/s11846-016-0197-9 .","apa":"Hegemann, A., Kunoth, A., Rupp, K., & Sureth-Sloane, C. (2017). Hold or Sell? How Capital Gains Taxation Affects Holding Decisions. Review of Managerial Science, 11(3), 571–603. https://doi.org/10.1007/s11846-016-0197-9 ","ama":"Hegemann A, Kunoth A, Rupp K, Sureth-Sloane C. Hold or Sell? How Capital Gains Taxation Affects Holding Decisions. Review of Managerial Science. 2017;11(3):571-603. doi:10.1007/s11846-016-0197-9 ","chicago":"Hegemann, Annika, Angela Kunoth, Kristina Rupp, and Caren Sureth-Sloane. “Hold or Sell? How Capital Gains Taxation Affects Holding Decisions.” Review of Managerial Science 11, no. 3 (2017): 571–603. https://doi.org/10.1007/s11846-016-0197-9 .","mla":"Hegemann, Annika, et al. “Hold or Sell? How Capital Gains Taxation Affects Holding Decisions.” Review of Managerial Science, vol. 11, no. 3, 2017, pp. 571–603, doi:10.1007/s11846-016-0197-9 .","bibtex":"@article{Hegemann_Kunoth_Rupp_Sureth-Sloane_2017, title={Hold or Sell? How Capital Gains Taxation Affects Holding Decisions}, volume={11}, DOI={10.1007/s11846-016-0197-9 }, number={3}, journal={Review of Managerial Science}, author={Hegemann, Annika and Kunoth, Angela and Rupp, Kristina and Sureth-Sloane, Caren}, year={2017}, pages={571–603} }"},"type":"journal_article","year":"2017","page":"571-603","main_file_link":[{"open_access":"1"}],"issue":"3","_id":"4703","intvolume":" 11","department":[{"_id":"187"},{"_id":"635"}],"title":"Hold or Sell? How Capital Gains Taxation Affects Holding Decisions","language":[{"iso":"eng"}],"doi":"10.1007/s11846-016-0197-9 ","oa":"1","date_updated":"2024-01-30T12:43:17Z"},{"date_created":"2018-03-23T14:04:24Z","status":"public","volume":68,"jel":["H21","H24","H25","C54"],"keyword":["Steuerbelastung","Substanzbesteuerung","Ungleiche Vermögensverteilung","Veranlagungssimulation","Vermögensteuer"],"publication":"Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung","author":[{"last_name":"Hoppe","id":"22671","first_name":"Thomas","full_name":"Hoppe, Thomas"},{"first_name":"Ralf","full_name":"Maiterth, Ralf","last_name":"Maiterth"},{"last_name":"Sureth-Sloane","id":"530","first_name":"Caren","full_name":"Sureth-Sloane, Caren"}],"publisher":"Springer Nature","quality_controlled":"1","user_id":"61801","abstract":[{"lang":"ger","text":"Die (Wieder-)Einführung einer Vermögensteuer ist in den vergangenen Jahren erneut in den Fokus der politischen Diskussion gerückt. Der vorliegende Beitrag vermittelt einen Eindruck von den Belastungswirkungen, die aus der Umsetzung von aktuell vorliegenden Besteuerungskonzepten resultieren würden. Auf der Basis von realen Jahresabschlussdaten wird eine mehrperiodige Veranlagungssimulation durchgeführt, die insbesondere ermöglicht, den zu erwartenden Eigenkapitalverzehr sowie den Anstieg der Steuerbelastung für die betrachtete Stichprobe zu quantifizieren. Von besonderem Interesse sind hierbei Unternehmen, deren laufende Erträge nicht ausreichen, um die Belastungen durch die Vermögensteuer zu tragen und damit einem Substanzverzehr ausgesetzt sind. Es zeigt sich, dass etwa die Hälfte der Unternehmen im Untersuchungszeitraum von sechs Jahren in mindestens einem Jahr einen Substanzverzehr erfährt. Der Vermögensteuer kommt somit keinesfalls der vielfach postulierte Charakter einer eher mäßig belastenden und im Wesentlichen substanzverschonenden Steuer zu. Zusatzbelastungen von knapp 100 bis zu 300 % der Ertragsteuerlast sind keine Seltenheit und veranschaulichen das Gefährdungspotenzial dieser Steuer für den Wirtschaftsstandort Deutschland."},{"text":"The (re-)introduction of a wealth tax has again become the subject of political debate in recent years. This paper analyzes the impact of implementing the concepts under discussion on the overall tax burden and on companies’ equity. Simulating a tax assessment based on real annual financial statement data from German listed firms in a multi-period setting, we quantify the expected equity erosion as well as the increase in the tax burden for the companies in our sample that is induced by wealth taxation at the corporate and shareholder level. Special attention is given to companies whose current yield is very low and thus would have to take additional loans or liquidate assets to settle their wealth tax bill. Our findings indicate that around half of the companies would suffer from wealth tax-induced asset erosion in at least one year within the six-year period under review. In contrast to the usually postulated moderate effects of a wealth tax on firms, we find evidence that the additional burden arising from wealth taxation could realistically range from nearly 100 to 300 % of the profit tax burden, highlighting the magnitude of risk associated with wealth taxation for Germany as a business location.","lang":"eng"}],"article_type":"original","page":"3-45","type":"journal_article","citation":{"mla":"Hoppe, Thomas, et al. “Eigenkapitalverzehr und Substanzbesteuerung deutscher Unternehmen durch eine Vermögensteuer – eine empirische Analyse.” Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung, vol. 68, no. 1, Springer Nature, 2016, pp. 3–45, doi:10.1007/s41471-016-0005-x.","bibtex":"@article{Hoppe_Maiterth_Sureth-Sloane_2016, title={Eigenkapitalverzehr und Substanzbesteuerung deutscher Unternehmen durch eine Vermögensteuer – eine empirische Analyse}, volume={68}, DOI={10.1007/s41471-016-0005-x}, number={1}, journal={Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung}, publisher={Springer Nature}, author={Hoppe, Thomas and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2016}, pages={3–45} }","chicago":"Hoppe, Thomas, Ralf Maiterth, and Caren Sureth-Sloane. “Eigenkapitalverzehr und Substanzbesteuerung deutscher Unternehmen durch eine Vermögensteuer – eine empirische Analyse.” Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung 68, no. 1 (2016): 3–45. https://doi.org/10.1007/s41471-016-0005-x.","ama":"Hoppe T, Maiterth R, Sureth-Sloane C. Eigenkapitalverzehr und Substanzbesteuerung deutscher Unternehmen durch eine Vermögensteuer – eine empirische Analyse. Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung. 2016;68(1):3-45. doi:10.1007/s41471-016-0005-x","apa":"Hoppe, T., Maiterth, R., & Sureth-Sloane, C. (2016). Eigenkapitalverzehr und Substanzbesteuerung deutscher Unternehmen durch eine Vermögensteuer – eine empirische Analyse. Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung, 68(1), 3–45. https://doi.org/10.1007/s41471-016-0005-x","ieee":"T. Hoppe, R. Maiterth, and C. Sureth-Sloane, “Eigenkapitalverzehr und Substanzbesteuerung deutscher Unternehmen durch eine Vermögensteuer – eine empirische Analyse,” Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung, vol. 68, no. 1, pp. 3–45, 2016.","short":"T. Hoppe, R. Maiterth, C. Sureth-Sloane, Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung 68 (2016) 3–45."},"year":"2016","main_file_link":[{"open_access":"1","url":"http://www.readcube.com/articles/10.1007/s41471-016-0005-x?author_access_token=L8vhVZMucjlu5odLLLHaG_e4RwlQNchNByi7wbcMAY5B6ptZT4XXH6IBMbZTagA_06jUOTCNV-Pbh1ByfL_RaVCn-T_JbY5z17HM1rzPS9lXyW_vKKYXJAuZZglAbTRQbk33DRwc7ZJZc9Cl6TcFuA%3D%3D"}],"issue":"1","_id":"1771","intvolume":" 68","publication_status":"published","publication_identifier":{"issn":["0341-2687","2366-6153"]},"department":[{"_id":"187"},{"_id":"635"}],"title":"Eigenkapitalverzehr und Substanzbesteuerung deutscher Unternehmen durch eine Vermögensteuer – eine empirische Analyse","language":[{"iso":"ger"}],"oa":"1","doi":"10.1007/s41471-016-0005-x","date_updated":"2022-01-06T06:53:17Z"},{"_id":"17759","date_updated":"2022-01-06T06:53:19Z","series_title":"TAF Working Paper No. 28","main_file_link":[{"url":"https://en.wiwi.uni-paderborn.de/fileadmin/cetar/TAF_Working_Paper_Series/TAF_WP_028_MehrmannSureth-Sloane2017.pdf"}],"language":[{"iso":"eng"}],"year":"2016","type":"working_paper","citation":{"apa":"Mehrmann, A., & Sureth-Sloane, C. (2016). Tax Loss Offset Restrictions and Biased Perceptions of Risky Investments.","ama":"Mehrmann A, Sureth-Sloane C. Tax Loss Offset Restrictions and Biased Perceptions of Risky Investments.; 2016.","chicago":"Mehrmann, Annika, and Caren Sureth-Sloane. Tax Loss Offset Restrictions and Biased Perceptions of Risky Investments. TAF Working Paper No. 28, 2016.","mla":"Mehrmann, Annika, and Caren Sureth-Sloane. Tax Loss Offset Restrictions and Biased Perceptions of Risky Investments. 2016.","bibtex":"@book{Mehrmann_Sureth-Sloane_2016, series={TAF Working Paper No. 28}, title={Tax Loss Offset Restrictions and Biased Perceptions of Risky Investments}, author={Mehrmann, Annika and Sureth-Sloane, Caren}, year={2016}, collection={TAF Working Paper No. 28} }","short":"A. Mehrmann, C. Sureth-Sloane, Tax Loss Offset Restrictions and Biased Perceptions of Risky Investments, 2016.","ieee":"A. Mehrmann and C. Sureth-Sloane, Tax Loss Offset Restrictions and Biased Perceptions of Risky Investments. 2016."},"user_id":"61801","title":"Tax Loss Offset Restrictions and Biased Perceptions of Risky Investments","author":[{"last_name":"Mehrmann","id":"4324","first_name":"Annika","full_name":"Mehrmann, Annika"},{"first_name":"Caren","full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","id":"530"}],"department":[{"_id":"635"}],"status":"public","date_created":"2020-08-10T09:05:27Z"},{"user_id":"61801","title":"Besteuerung und Rechtsformwahl","status":"public","date_created":"2018-10-12T08:50:20Z","edition":"7","author":[{"full_name":"König, Rolf","first_name":"Rolf","last_name":"König"},{"last_name":"Sureth-Sloane","id":"530","first_name":"Caren","full_name":"Sureth-Sloane, Caren"}],"publisher":"Verlag Neue Wirtschafts-Briefe, Herne","department":[{"_id":"187"},{"_id":"635"}],"_id":"4714","date_updated":"2022-01-06T07:01:19Z","language":[{"iso":"ger"}],"type":"book","citation":{"short":"R. König, C. Sureth-Sloane, Besteuerung und Rechtsformwahl, 7th ed., Verlag Neue Wirtschafts-Briefe, Herne, 2016.","ieee":"R. König and C. Sureth-Sloane, Besteuerung und Rechtsformwahl, 7th ed. Verlag Neue Wirtschafts-Briefe, Herne, 2016.","apa":"König, R., & Sureth-Sloane, C. (2016). Besteuerung und Rechtsformwahl (7th ed.). Verlag Neue Wirtschafts-Briefe, Herne.","ama":"König R, Sureth-Sloane C. Besteuerung und Rechtsformwahl. 7th ed. Verlag Neue Wirtschafts-Briefe, Herne; 2016.","chicago":"König, Rolf, and Caren Sureth-Sloane. Besteuerung und Rechtsformwahl. 7th ed. Verlag Neue Wirtschafts-Briefe, Herne, 2016.","bibtex":"@book{König_Sureth-Sloane_2016, edition={7}, title={Besteuerung und Rechtsformwahl}, publisher={Verlag Neue Wirtschafts-Briefe, Herne}, author={König, Rolf and Sureth-Sloane, Caren}, year={2016} }","mla":"König, Rolf, and Caren Sureth-Sloane. Besteuerung und Rechtsformwahl. 7th ed., Verlag Neue Wirtschafts-Briefe, Herne, 2016."},"year":"2016"},{"user_id":"61801","title":"Interest Barrier and Capital Structure Response","ddc":["330"],"abstract":[{"text":"The Organisation for Economic Co-Operation and Development (OECD) recently proposed\r\nan interest barrier to fight tax base erosion and profit shifting (BEPS). We use the introduction\r\nof such an interest deductibility restriction in Germany as a quasi-experiment and find significant\r\ncorporate capital structure responses. Using single entity financial statements and a detailed matching\r\napproach, we find evidence that companies that are affected by the interest barrier reduce their\r\nleverage by 4.7 percentage points more than non-affected companies. The effects are stronger among\r\nnon-financially constrained firms. Our results imply that interest barrier effects on capital structure\r\nhave so far been heavily underestimated.","lang":"eng"}],"has_accepted_license":"1","status":"public","date_created":"2018-10-30T13:11:31Z","volume":206,"file":[{"file_name":"arqus_206.pdf","date_created":"2020-09-24T12:41:51Z","access_level":"closed","file_size":940451,"creator":"llennard","file_id":"19655","content_type":"application/pdf","date_updated":"2020-09-24T12:41:51Z","relation":"main_file","success":1}],"author":[{"last_name":"Alberternst","full_name":"Alberternst, Stephan","first_name":"Stephan"},{"id":"530","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren","first_name":"Caren"}],"file_date_updated":"2020-09-24T12:41:51Z","department":[{"_id":"187"},{"_id":"635"}],"_id":"5022","intvolume":" 206","date_updated":"2022-01-06T07:01:35Z","language":[{"iso":"eng"}],"type":"working_paper","citation":{"mla":"Alberternst, Stephan, and Caren Sureth-Sloane. Interest Barrier and Capital Structure Response. Vol. 206, 2016.","bibtex":"@book{Alberternst_Sureth-Sloane_2016, series={arqus, Quantitative Research in Taxation}, title={Interest Barrier and Capital Structure Response}, volume={206}, author={Alberternst, Stephan and Sureth-Sloane, Caren}, year={2016}, collection={arqus, Quantitative Research in Taxation} }","ama":"Alberternst S, Sureth-Sloane C. Interest Barrier and Capital Structure Response. Vol 206.; 2016.","apa":"Alberternst, S., & Sureth-Sloane, C. (2016). Interest Barrier and Capital Structure Response (Vol. 206).","chicago":"Alberternst, Stephan, and Caren Sureth-Sloane. Interest Barrier and Capital Structure Response. Vol. 206. Arqus, Quantitative Research in Taxation, 2016.","ieee":"S. Alberternst and C. Sureth-Sloane, Interest Barrier and Capital Structure Response, vol. 206. 2016.","short":"S. Alberternst, C. Sureth-Sloane, Interest Barrier and Capital Structure Response, 2016."},"year":"2016","series_title":"arqus, Quantitative Research in Taxation"},{"publication_status":"published","department":[{"_id":"551"},{"_id":"635"},{"_id":"186"}],"title":"Are international accounting standards more credit relevant than domestic standards?","language":[{"iso":"eng"}],"doi":"10.1080/00014788.2016.1224968","date_updated":"2023-01-18T13:41:47Z","volume":47,"jel":["G15","G33","K20","M41","M48"],"date_created":"2018-08-22T07:16:25Z","status":"public","publication":"Accounting and Business Research","keyword":["IFRS","debt markets","credit ratings","credit relevance"],"author":[{"last_name":"Florou","first_name":"Annita","full_name":"Florou, Annita"},{"last_name":"Kosi","id":"54068","first_name":"Urska","full_name":"Kosi, Urska"},{"first_name":"Peter F","full_name":"Pope, Peter F","last_name":"Pope"}],"user_id":"54068","abstract":[{"text":"We examine whether the credit relevance of financial statements, defined as the ability of accounting numbers to explain credit ratings, is higher after firms are required to report under International Financial Reporting Standards (IFRS). We find an improvement in credit relevance for firms in 17 countries after mandatory IFRS reporting is introduced in 2005; this increase is higher than that reported for a matched sample of US firms. The increase in credit relevance is particularly pronounced for higher risk speculative-grade issuers, where accounting information is predicted to be more important; and for IFRS adopters with large first-time reconciliations, where the impact of IFRS is expected to be greater. These tests provide reassurance that the overall enhancement in estimated credit relevance is driven by accounting changes related to IFRS adoption. Our results suggest that credit rating analysts’ views of economic fundamentals are more closely aligned with IFRS numbers, and that analysts anticipate at least some of the effects of the IFRS transition.","lang":"eng"}],"page":"1-29","citation":{"chicago":"Florou, Annita, Urska Kosi, and Peter F Pope. “Are International Accounting Standards More Credit Relevant than Domestic Standards?” Accounting and Business Research 47, no. 1 (2016): 1–29. https://doi.org/10.1080/00014788.2016.1224968.","apa":"Florou, A., Kosi, U., & Pope, P. F. (2016). Are international accounting standards more credit relevant than domestic standards? Accounting and Business Research, 47(1), 1–29. https://doi.org/10.1080/00014788.2016.1224968","ama":"Florou A, Kosi U, Pope PF. Are international accounting standards more credit relevant than domestic standards? Accounting and Business Research. 2016;47(1):1-29. doi:10.1080/00014788.2016.1224968","bibtex":"@article{Florou_Kosi_Pope_2016, title={Are international accounting standards more credit relevant than domestic standards?}, volume={47}, DOI={10.1080/00014788.2016.1224968}, number={1}, journal={Accounting and Business Research}, author={Florou, Annita and Kosi, Urska and Pope, Peter F}, year={2016}, pages={1–29} }","mla":"Florou, Annita, et al. “Are International Accounting Standards More Credit Relevant than Domestic Standards?” Accounting and Business Research, vol. 47, no. 1, 2016, pp. 1–29, doi:10.1080/00014788.2016.1224968.","short":"A. Florou, U. Kosi, P.F. Pope, Accounting and Business Research 47 (2016) 1–29.","ieee":"A. Florou, U. Kosi, and P. F. Pope, “Are international accounting standards more credit relevant than domestic standards?,” Accounting and Business Research, vol. 47, no. 1, pp. 1–29, 2016, doi: 10.1080/00014788.2016.1224968."},"type":"journal_article","year":"2016","issue":"1","intvolume":" 47","_id":"4034"},{"date_created":"2023-01-17T13:04:16Z","status":"public","department":[{"_id":"635"},{"_id":"186"},{"_id":"551"}],"author":[{"full_name":"Valentincic, Aljosa","first_name":"Aljosa","last_name":"Valentincic"},{"last_name":"Novak","full_name":"Novak, Ales","first_name":"Ales"},{"full_name":"Kosi, Urska","first_name":"Urska","id":"54068","last_name":"Kosi"}],"user_id":"88603","title":"Accounting quality in private firms during the transition to international standards","language":[{"iso":"eng"}],"citation":{"bibtex":"@inproceedings{Valentincic_Novak_Kosi_2016, title={Accounting quality in private firms during the transition to international standards}, author={Valentincic, Aljosa and Novak, Ales and Kosi, Urska}, year={2016} }","mla":"Valentincic, Aljosa, et al. Accounting Quality in Private Firms during the Transition to International Standards. 2016.","apa":"Valentincic, A., Novak, A., & Kosi, U. (2016). Accounting quality in private firms during the transition to international standards. 7th Workshop on Accounting and Regulation, Siena, Italy.","ama":"Valentincic A, Novak A, Kosi U. Accounting quality in private firms during the transition to international standards. In: ; 2016.","chicago":"Valentincic, Aljosa, Ales Novak, and Urska Kosi. “Accounting Quality in Private Firms during the Transition to International Standards,” 2016.","ieee":"A. Valentincic, A. Novak, and U. Kosi, “Accounting quality in private firms during the transition to international standards,” presented at the 7th Workshop on Accounting and Regulation, Siena, Italy, 2016.","short":"A. Valentincic, A. Novak, U. Kosi, in: 2016."},"year":"2016","type":"conference","conference":{"end_date":"2016-07-09","location":"Siena, Italy","name":"7th Workshop on Accounting and Regulation","start_date":"2016-07-07"},"_id":"37098","date_updated":"2023-01-18T14:02:03Z"},{"title":"Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?","user_id":"21222","volume":86,"status":"public","date_created":"2018-10-15T10:58:23Z","author":[{"last_name":"Ortmann","id":"10020","first_name":"Regina","full_name":"Ortmann, Regina"},{"full_name":"Sureth-Sloane, Caren","orcid":" 0000-0002-8183-5901","first_name":"Caren","id":"530","last_name":"Sureth-Sloane"}],"quality_controlled":"1","publication":"Journal of Business Economics","department":[{"_id":"590"},{"_id":"187"},{"_id":"635"}],"doi":"10.1007/s1007-015-0780-6","issue":"5","_id":"4744","date_updated":"2023-01-31T12:12:12Z","intvolume":" 86","citation":{"ama":"Ortmann R, Sureth-Sloane C. Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups? Journal of Business Economics. 2016;86(5):441-475. doi:10.1007/s1007-015-0780-6","apa":"Ortmann, R., & Sureth-Sloane, C. (2016). Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups? Journal of Business Economics, 86(5), 441–475. https://doi.org/10.1007/s1007-015-0780-6","chicago":"Ortmann, Regina, and Caren Sureth-Sloane. “Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?” Journal of Business Economics 86, no. 5 (2016): 441–75. https://doi.org/10.1007/s1007-015-0780-6.","bibtex":"@article{Ortmann_Sureth-Sloane_2016, title={Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?}, volume={86}, DOI={10.1007/s1007-015-0780-6}, number={5}, journal={Journal of Business Economics}, author={Ortmann, Regina and Sureth-Sloane, Caren}, year={2016}, pages={441–475} }","mla":"Ortmann, Regina, and Caren Sureth-Sloane. “Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?” Journal of Business Economics, vol. 86, no. 5, 2016, pp. 441–75, doi:10.1007/s1007-015-0780-6.","short":"R. Ortmann, C. Sureth-Sloane, Journal of Business Economics 86 (2016) 441–475.","ieee":"R. Ortmann and C. Sureth-Sloane, “Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?,” Journal of Business Economics, vol. 86, no. 5, pp. 441–475, 2016, doi: 10.1007/s1007-015-0780-6."},"type":"journal_article","year":"2016","page":"441-475","language":[{"iso":"ger"}]},{"user_id":"61801","title":"The Effect of Taxes on Corporate Financing Decisions - Evidence from the German Interest Barrier","abstract":[{"lang":"eng","text":"The literature suggests that when taking tax effects into account, debt ought to be prefer-able to equity. Thus, with all else being equal, levered firms are expected to show higher firm values.However, there are no uniform predictions of the size of this tax benefit from interest deductibility nor on the effect of changes in interest deductibility. We believe that the German corporate tax re-form in 2008, which introduced an interest barrier, can serve as a promising “quasi-experiment” to investigate the effects from a reform of interest deductibility. A study of this reform on the basis of German financial statement data is of general interest because, first, similar interest barriers have been introduced in several countries and proposed by the OECD to fight BEPS. Second, the major characteristics of the German tax system can be regarded as representative for most European and major Asian countries. Third, single entity financial statements for German companies allows us to capture tax and capital structure details that have not been available in most prior studies. With significance at the 5% level, we find evidence that the companies that are affected by the interest barrier reduce their leverage by 4.7 percentage points more than companies that are not affected by the interest barrier. We are the first to employ a detailed matching approach to the underlying rich dataset, which enables us to overcome several limitations of previous studies. Our results imply that capital structure reactions most likely have been underestimated in previous studies."}],"date_created":"2020-08-14T07:48:03Z","status":"public","department":[{"_id":"635"}],"author":[{"last_name":"Alberternst","full_name":"Alberternst, Stephan","first_name":"Stephan"},{"first_name":"Caren","full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","id":"530"}],"date_updated":"2022-01-06T06:53:23Z","_id":"17951","language":[{"iso":"eng"}],"citation":{"mla":"Alberternst, Stephan, and Caren Sureth-Sloane. The Effect of Taxes on Corporate Financing Decisions - Evidence from the German Interest Barrier. 2015.","bibtex":"@book{Alberternst_Sureth-Sloane_2015, series={TAF Working Paper No. 8}, title={The Effect of Taxes on Corporate Financing Decisions - Evidence from the German Interest Barrier}, author={Alberternst, Stephan and Sureth-Sloane, Caren}, year={2015}, collection={TAF Working Paper No. 8} }","chicago":"Alberternst, Stephan, and Caren Sureth-Sloane. The Effect of Taxes on Corporate Financing Decisions - Evidence from the German Interest Barrier. TAF Working Paper No. 8, 2015.","apa":"Alberternst, S., & Sureth-Sloane, C. (2015). The Effect of Taxes on Corporate Financing Decisions - Evidence from the German Interest Barrier.","ama":"Alberternst S, Sureth-Sloane C. The Effect of Taxes on Corporate Financing Decisions - Evidence from the German Interest Barrier.; 2015.","ieee":"S. Alberternst and C. Sureth-Sloane, The Effect of Taxes on Corporate Financing Decisions - Evidence from the German Interest Barrier. 2015.","short":"S. Alberternst, C. Sureth-Sloane, The Effect of Taxes on Corporate Financing Decisions - Evidence from the German Interest Barrier, 2015."},"type":"working_paper","year":"2015","main_file_link":[{"url":"https://en.wiwi.uni-paderborn.de/fileadmin/cetar/TAF_Working_Paper_Series/TAF_WP_008_AlberternstSureth_2015.pdf"}],"series_title":"TAF Working Paper No. 8"},{"abstract":[{"lang":"ger","text":"Die (Wieder-)Einführung einer Vermögensteuer ist in den vergangenen Jahren erneut in den Fokus der politischen Diskussion gerückt. Der vorliegende Beitrag vermittelt einen Eindruck von den Belastungswirkungen, die aus der Umsetzung von aktuell vorliegenden Besteuerungskonzepten resultieren würden. Auf der Basis von realen Jahresabschlussdaten wird eine mehrperiodige Veranlagungssimulation durchgeführt, die insbesondere ermöglicht, den zu erwartenden Eigenkapitalverzehr sowie den Anstieg der Steuerbelastung für die betrachtete Unternehmensgruppe zu quantifizieren. Von besonderem Interesse sind hierbei Unternehmen deren laufende Erträge nicht ausreichen, um die Belastungen durch die Vermögensteuer zu tragen und damit einem Substanzverzehr ausgesetzt sind. Es zeigt sich, dass etwa die Hälfte der Unternehmen im Untersuchungszeitraum von sechs Jahren in mindestens einem Jahr einen Substanzverzehr erfährt. Der Vermögensteuer kommt somit keinesfalls der vielfach postulierte Charakter einer eher mäßig belastenden und im Wesentlichen substanzverschonenden Steuer zu. Zusatzbelastungen von knapp 100 bis zu 300% der Ertragsteuerlast sind keine Seltenheit und veranschaulichen das Gefährdungspotenzial dieser Steuer für den Wirtschaftsstandort Deutschland."},{"text":"The (re-)introduction of a wealth tax has become a focal point of interest as a result of last years’ political discussions. We analyze the impact of implementing currently discussed wealth tax concepts on the overall tax burden and companies’ equity. Simulating a tax assessment based on real annual financial statement data from German listed firms in a multi-period setting, we quantify the expected equity erosion as well as the increase in tax burden of these companies that is induced by wealth taxation at the corporate and shareholder level. Special attention is given to companies whose current yield is very low and thus have to take additional loans or liquidate assets to settle their wealth tax bill. Our findings indicate that about half of the companies suffer at least in one year from wealth tax-induced asset erosion within the six-year period under review. In contrast to the usually postulated moderate effects of a wealth tax on firms, our results indicate that the additional burden arising from wealth taxation can range from nearly 100% to 300% of the profit tax burden, highlighting the magnitude of the risk from wealth taxation for Germany as a location for business.","lang":"eng"}],"ddc":["330"],"user_id":"61801","keyword":["Steuerbelastung","Substanzbesteuerung","ungleiche Vermögensverteilung","Veranlagungssimulation","Vermögensteuer"],"file_date_updated":"2018-04-06T07:53:46Z","author":[{"full_name":"Hoppe, Thomas","first_name":"Thomas","id":"22671","last_name":"Hoppe"},{"last_name":"Maiterth","first_name":"Ralf","full_name":"Maiterth, Ralf"},{"last_name":"Sureth-Sloane","id":"530","first_name":"Caren","full_name":"Sureth-Sloane, Caren"}],"file":[{"access_level":"closed","file_name":"Hoppe Maiterth Sureth-Sloane 2015.pdf","date_created":"2018-04-06T07:53:46Z","date_updated":"2018-04-06T07:53:46Z","content_type":"application/pdf","success":1,"relation":"main_file","file_size":1077359,"creator":"hoppet","file_id":"2255"}],"jel":["H21","H24","H25","C54"],"alternative_title":["Wealth Tax and its Implications for Germany as a Location for Business - An Economic Analysis"],"date_created":"2018-04-06T07:51:21Z","has_accepted_license":"1","status":"public","_id":"2254","main_file_link":[{"open_access":"1","url":"https://ssrn.com/abstract=2548398"}],"page":"45","year":"2015","citation":{"apa":"Hoppe, T., Maiterth, R., & Sureth-Sloane, C. (2015). Vermögensteuer und Ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse. https://doi.org/10.2139/ssrn.2548398","ama":"Hoppe T, Maiterth R, Sureth-Sloane C. Vermögensteuer und Ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse.; 2015. doi:10.2139/ssrn.2548398","chicago":"Hoppe, Thomas, Ralf Maiterth, and Caren Sureth-Sloane. Vermögensteuer und Ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse, 2015. https://doi.org/10.2139/ssrn.2548398.","bibtex":"@book{Hoppe_Maiterth_Sureth-Sloane_2015, title={Vermögensteuer und Ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse}, DOI={10.2139/ssrn.2548398}, author={Hoppe, Thomas and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2015} }","mla":"Hoppe, Thomas, et al. Vermögensteuer und Ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse. 2015, doi:10.2139/ssrn.2548398.","short":"T. Hoppe, R. Maiterth, C. Sureth-Sloane, Vermögensteuer und Ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse, 2015.","ieee":"T. Hoppe, R. Maiterth, and C. Sureth-Sloane, Vermögensteuer und Ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse. 2015."},"type":"working_paper","title":"Vermögensteuer und Ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse","department":[{"_id":"187"},{"_id":"635"}],"publication_identifier":{"issn":["1556-5068"]},"date_updated":"2022-01-06T06:55:36Z","doi":"10.2139/ssrn.2548398","oa":"1","language":[{"iso":"ger"}]},{"author":[{"first_name":"Regina","full_name":"Ortmann, Regina","last_name":"Ortmann","id":"10020"}],"department":[{"_id":"590"},{"_id":"635"}],"file_date_updated":"2020-08-14T08:06:12Z","file":[{"date_updated":"2020-08-14T08:06:12Z","content_type":"application/pdf","success":1,"relation":"main_file","file_size":254259,"file_id":"17958","creator":"llennard","access_level":"closed","date_created":"2020-08-14T08:06:12Z","file_name":"TAF_WP_010_Ortmann_2015.pdf"}],"volume":"2015 - 10","status":"public","has_accepted_license":"1","date_created":"2018-10-15T11:00:01Z","abstract":[{"lang":"eng","text":"Formulary apportionment is an intensively debated mechanism for allocating tax base within multinational groups. Systems under which the formula is identical in all jurisdictions and systems under which jurisdictions can determine the weights on the formula factors individually can be observed. The latter systems produce uncertainty about the overall tax-liable share of the future group tax base. Counter-intuitively, I identify scenarios under which increased uncertainty leads to higher expected future group income. My results provide helpful insights for firms and policy makers debating the specific design of a formulary apportionment system. "}],"ddc":["330"],"title":"Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?,","user_id":"21222","series_title":"WU Working Paper Series","main_file_link":[{"url":"https://en.wiwi.uni-paderborn.de/fileadmin/cetar/TAF_Working_Paper_Series/TAF_WP_010_Ortmann_2015.pdf"}],"year":"2015","type":"working_paper","citation":{"short":"R. Ortmann, Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?, 2015.","ieee":"R. Ortmann, Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?, vol. 2015–10. 2015.","apa":"Ortmann, R. (2015). Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?, (Vol. 2015–10).","ama":"Ortmann R. Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?,. Vol 2015-10.; 2015.","chicago":"Ortmann, Regina. Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?,. Vol. 2015–10. WU Working Paper Series, 2015.","bibtex":"@book{Ortmann_2015, series={WU Working Paper Series}, title={Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?,}, volume={2015–10}, author={Ortmann, Regina}, year={2015}, collection={WU Working Paper Series} }","mla":"Ortmann, Regina. Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?,. Vol. 2015–10, 2015."},"language":[{"iso":"eng"}],"_id":"4745","date_updated":"2022-01-06T07:01:20Z"},{"user_id":"61801","title":"Entscheidungskalküle US-amerikanischer Unternehmen bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate?","publication":"Steuer und Wirtschaft International","department":[{"_id":"187"},{"_id":"635"}],"author":[{"first_name":"Benjamin","full_name":"Oßwald, Benjamin","last_name":"Oßwald"},{"last_name":"Sureth-Sloane","id":"530","first_name":"Caren","full_name":"Sureth-Sloane, Caren"}],"date_created":"2018-10-15T12:52:37Z","status":"public","volume":25,"_id":"4756","intvolume":" 25","date_updated":"2022-01-06T07:01:21Z","issue":"10","language":[{"iso":"eng"}],"page":"478-486","citation":{"ieee":"B. Oßwald and C. Sureth-Sloane, “Entscheidungskalküle US-amerikanischer Unternehmen bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate?,” Steuer und Wirtschaft International, vol. 25, no. 10, pp. 478–486, 2015.","short":"B. Oßwald, C. Sureth-Sloane, Steuer Und Wirtschaft International 25 (2015) 478–486.","bibtex":"@article{Oßwald_Sureth-Sloane_2015, title={Entscheidungskalküle US-amerikanischer Unternehmen bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate?}, volume={25}, number={10}, journal={Steuer und Wirtschaft International}, author={Oßwald, Benjamin and Sureth-Sloane, Caren}, year={2015}, pages={478–486} }","mla":"Oßwald, Benjamin, and Caren Sureth-Sloane. “Entscheidungskalküle US-Amerikanischer Unternehmen Bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate?” Steuer Und Wirtschaft International, vol. 25, no. 10, 2015, pp. 478–86.","apa":"Oßwald, B., & Sureth-Sloane, C. (2015). Entscheidungskalküle US-amerikanischer Unternehmen bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate? Steuer Und Wirtschaft International, 25(10), 478–486.","ama":"Oßwald B, Sureth-Sloane C. Entscheidungskalküle US-amerikanischer Unternehmen bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate? Steuer und Wirtschaft International. 2015;25(10):478-486.","chicago":"Oßwald, Benjamin, and Caren Sureth-Sloane. “Entscheidungskalküle US-Amerikanischer Unternehmen Bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate?” Steuer Und Wirtschaft International 25, no. 10 (2015): 478–86."},"year":"2015","type":"journal_article"},{"intvolume":" 209","_id":"4757","date_updated":"2022-01-06T07:01:21Z","language":[{"iso":"eng"}],"year":"2015","type":"working_paper","citation":{"ieee":"R. Niemann and C. Sureth-Sloane, Investment Effects of Wealth Taxes under Uncertainty and Irreversibility, vol. 209. 2015.","short":"R. Niemann, C. Sureth-Sloane, Investment Effects of Wealth Taxes under Uncertainty and Irreversibility, 2015.","bibtex":"@book{Niemann_Sureth-Sloane_2015, series={arqus, Quantitative Research in Taxation}, title={Investment Effects of Wealth Taxes under Uncertainty and Irreversibility}, volume={209}, author={Niemann, Rainer and Sureth-Sloane, Caren}, year={2015}, collection={arqus, Quantitative Research in Taxation} }","mla":"Niemann, Rainer, and Caren Sureth-Sloane. Investment Effects of Wealth Taxes under Uncertainty and Irreversibility. Vol. 209, 2015.","ama":"Niemann R, Sureth-Sloane C. Investment Effects of Wealth Taxes under Uncertainty and Irreversibility. Vol 209.; 2015.","apa":"Niemann, R., & Sureth-Sloane, C. (2015). Investment Effects of Wealth Taxes under Uncertainty and Irreversibility (Vol. 209).","chicago":"Niemann, Rainer, and Caren Sureth-Sloane. Investment Effects of Wealth Taxes under Uncertainty and Irreversibility. Vol. 209. Arqus, Quantitative Research in Taxation, 2015."},"series_title":"arqus, Quantitative Research in Taxation","user_id":"61801","title":"Investment Effects of Wealth Taxes under Uncertainty and Irreversibility","status":"public","date_created":"2018-10-15T12:54:30Z","volume":209,"author":[{"last_name":"Niemann","first_name":"Rainer","full_name":"Niemann, Rainer"},{"first_name":"Caren","full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","id":"530"}],"department":[{"_id":"187"},{"_id":"635"}]},{"publication_status":"published","publication_identifier":{"issn":["0340-1650"]},"department":[{"_id":"187"},{"_id":"635"}],"title":"Mehr Theorie wagen: Eine neue Ausbildung für die Praxis?","language":[{"iso":"ger"}],"doi":"10.15358/0340-1650_2013_5_257","date_updated":"2022-01-06T07:01:35Z","date_created":"2018-10-30T13:56:11Z","status":"public","volume":42,"publication":"WiSt - Wirtschaftswissenschaftliches Studium","author":[{"full_name":"Sureth, Caren","first_name":"Caren","last_name":"Sureth"}],"publisher":"C.H. Beck","user_id":"61801","page":"257-260","citation":{"ama":"Sureth C. Mehr Theorie wagen: Eine neue Ausbildung für die Praxis? WiSt - Wirtschaftswissenschaftliches Studium. 2015;42(5):257-260. doi:10.15358/0340-1650_2013_5_257","apa":"Sureth, C. (2015). Mehr Theorie wagen: Eine neue Ausbildung für die Praxis? WiSt - Wirtschaftswissenschaftliches Studium, 42(5), 257–260. https://doi.org/10.15358/0340-1650_2013_5_257","chicago":"Sureth, Caren. “Mehr Theorie wagen: Eine neue Ausbildung für die Praxis?” WiSt - Wirtschaftswissenschaftliches Studium 42, no. 5 (2015): 257–60. https://doi.org/10.15358/0340-1650_2013_5_257.","bibtex":"@article{Sureth_2015, title={Mehr Theorie wagen: Eine neue Ausbildung für die Praxis?}, volume={42}, DOI={10.15358/0340-1650_2013_5_257}, number={5}, journal={WiSt - Wirtschaftswissenschaftliches Studium}, publisher={C.H. Beck}, author={Sureth, Caren}, year={2015}, pages={257–260} }","mla":"Sureth, Caren. “Mehr Theorie wagen: Eine neue Ausbildung für die Praxis?” WiSt - Wirtschaftswissenschaftliches Studium, vol. 42, no. 5, C.H. Beck, 2015, pp. 257–60, doi:10.15358/0340-1650_2013_5_257.","short":"C. Sureth, WiSt - Wirtschaftswissenschaftliches Studium 42 (2015) 257–260.","ieee":"C. Sureth, “Mehr Theorie wagen: Eine neue Ausbildung für die Praxis?,” WiSt - Wirtschaftswissenschaftliches Studium, vol. 42, no. 5, pp. 257–260, 2015."},"year":"2015","type":"journal_article","issue":"5","intvolume":" 42","_id":"5047"},{"publication_status":"published","publication_identifier":{"eissn":["1573-7136"]},"department":[{"_id":"551"},{"_id":"635"},{"_id":"186"}],"title":"Does mandatory IFRS adoption facilitate debt financing?","language":[{"iso":"eng"}],"doi":"10.1007/s11142","date_updated":"2023-01-24T15:32:37Z","volume":20,"jel":["G15","K22","M41","M48"],"date_created":"2018-08-22T07:47:41Z","status":"public","publication":"Review of Accounting Studies","keyword":["Accounting regulation","IFRS","Accounting quality","Public and private debt markets","Cost of debt"],"author":[{"full_name":"Florou, Annita","first_name":"Annita","last_name":"Florou"},{"full_name":"Kosi, Urska","first_name":"Urska","id":"54068","last_name":"Kosi"}],"user_id":"54068","extern":"1","abstract":[{"text":"We examine whether the mandated introduction of International Financial Reporting Standards (IFRS) is associated with the propensity to access the public rather than private debt market and the cost of debt. We use a global sample of public bonds and private loans and find that mandatory IFRS adopters are more likely, post-IFRS, to issue bonds than to borrow privately. We also find that mandatory IFRS adopters pay lower bond yield spreads, but not lower loan spreads, after the mandate. These findings are consistent with debt providers responding positively to financial reporting of higher quality and comparability, but only when there is a greater reliance on publicly available financial statements than private communication. Lastly, we document that the observed debt market benefits are concentrated in countries with larger differences between domestic GAAP and IFRS and are present even for EU countries that did not experience concurrent financial reporting enforcement or other institutional reforms. Overall, our study documents positive economic consequences around the mandated IFRS adoption for corporate debt financing and, in particular, for bond financing.","lang":"eng"}],"page":"1407-1456","year":"2015","type":"journal_article","citation":{"apa":"Florou, A., & Kosi, U. (2015). Does mandatory IFRS adoption facilitate debt financing? Review of Accounting Studies, 20(4), 1407–1456. https://doi.org/10.1007/s11142","ama":"Florou A, Kosi U. Does mandatory IFRS adoption facilitate debt financing? Review of Accounting Studies. 2015;20(4):1407-1456. doi:10.1007/s11142","chicago":"Florou, Annita, and Urska Kosi. “Does Mandatory IFRS Adoption Facilitate Debt Financing?” Review of Accounting Studies 20, no. 4 (2015): 1407–56. https://doi.org/10.1007/s11142.","bibtex":"@article{Florou_Kosi_2015, title={Does mandatory IFRS adoption facilitate debt financing?}, volume={20}, DOI={10.1007/s11142}, number={4}, journal={Review of Accounting Studies}, author={Florou, Annita and Kosi, Urska}, year={2015}, pages={1407–1456} }","mla":"Florou, Annita, and Urska Kosi. “Does Mandatory IFRS Adoption Facilitate Debt Financing?” Review of Accounting Studies, vol. 20, no. 4, 2015, pp. 1407–56, doi:10.1007/s11142.","short":"A. Florou, U. Kosi, Review of Accounting Studies 20 (2015) 1407–1456.","ieee":"A. Florou and U. Kosi, “Does mandatory IFRS adoption facilitate debt financing?,” Review of Accounting Studies, vol. 20, no. 4, pp. 1407–1456, 2015, doi: 10.1007/s11142."},"issue":"4","_id":"4035","intvolume":" 20"},{"main_file_link":[{"url":"https://link.springer.com/content/pdf/10.1007/BF03342734.pdf","open_access":"1"}],"type":"journal_article","citation":{"short":"S. Albers, C. Sureth-Sloane, Business Research 5 (2014).","ieee":"S. Albers and C. Sureth-Sloane, “Editorial: What Is and What Is Not a Substantial Contribution?,” Business Research, vol. 5, no. 2, 2014.","ama":"Albers S, Sureth-Sloane C. Editorial: What Is and What Is Not a Substantial Contribution? Business Research. 2014;5(2).","apa":"Albers, S., & Sureth-Sloane, C. (2014). Editorial: What Is and What Is Not a Substantial Contribution? 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Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups? Vol. 165. Arqus, Quantitative Research in Taxation, 2014.","apa":"Ortmann, R., & Sureth-Sloane, C. (2014). Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups? (Vol. 165).","ama":"Ortmann R, Sureth-Sloane C. Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups? Vol 165.; 2014.","bibtex":"@book{Ortmann_Sureth-Sloane_2014, series={arqus, Quantitative Research in Taxation}, title={Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?}, volume={165}, author={Ortmann, Regina and Sureth-Sloane, Caren}, year={2014}, collection={arqus, Quantitative Research in Taxation} }","mla":"Ortmann, Regina, and Caren Sureth-Sloane. Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups? Vol. 165, 2014.","short":"R. Ortmann, C. 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A Joint Taxpayers’ and Tax Authorities’ View on Investment Behavior}, volume={167}, author={Diller, Markus and Kortebusch, Pia and Schneider, Georg and Sureth-Sloane, Caren}, year={2014}, collection={arqus, Quantitative Research in Taxation} }","mla":"Diller, Markus, et al. Do Investors Request Advance Tax Rulings to Alleviate Tax Risk (and Do Tax Authorities Provide Them)? A Joint Taxpayers’ and Tax Authorities’ View on Investment Behavior. Vol. 167, 2014.","short":"M. Diller, P. Kortebusch, G. Schneider, C. Sureth-Sloane, Do Investors Request Advance Tax Rulings to Alleviate Tax Risk (and Do Tax Authorities Provide Them)? A Joint Taxpayers’ and Tax Authorities’ View on Investment Behavior, 2014.","ieee":"M. Diller, P. Kortebusch, G. Schneider, and C. Sureth-Sloane, Do Investors Request Advance Tax Rulings to Alleviate Tax Risk (and do tax authorities provide them)? A Joint Taxpayers’ and Tax Authorities’ View on Investment Behavior, vol. 167. 2014."},"type":"working_paper","language":[{"iso":"eng"}],"series_title":"arqus, Quantitative Research in Taxation"},{"publication_status":"published","volume":2,"publication_identifier":{"issn":["2198-3402","2198-2627"]},"status":"public","date_created":"2019-11-13T09:25:43Z","author":[{"last_name":"Maßbaum","first_name":"Alexandra","full_name":"Maßbaum, Alexandra"},{"id":"530","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren","first_name":"Caren"}],"department":[{"_id":"187"},{"_id":"635"}],"publication":"Business Research","title":"Thin Capitalization Rules and Entrepreneurial Capital Structure Decisions","user_id":"68751","type":"journal_article","year":"2014","citation":{"ieee":"A. Maßbaum and C. Sureth-Sloane, “Thin Capitalization Rules and Entrepreneurial Capital Structure Decisions,” Business Research, vol. 2, no. 2, pp. 147–169, 2014.","short":"A. Maßbaum, C. Sureth-Sloane, Business Research 2 (2014) 147–169.","mla":"Maßbaum, Alexandra, and Caren Sureth-Sloane. “Thin Capitalization Rules and Entrepreneurial Capital Structure Decisions.” Business Research, vol. 2, no. 2, 2014, pp. 147–69, doi:10.1007/bf03342708.","bibtex":"@article{Maßbaum_Sureth-Sloane_2014, title={Thin Capitalization Rules and Entrepreneurial Capital Structure Decisions}, volume={2}, DOI={10.1007/bf03342708}, number={2}, journal={Business Research}, author={Maßbaum, Alexandra and Sureth-Sloane, Caren}, year={2014}, pages={147–169} }","ama":"Maßbaum A, Sureth-Sloane C. Thin Capitalization Rules and Entrepreneurial Capital Structure Decisions. Business Research. 2014;2(2):147-169. doi:10.1007/bf03342708","apa":"Maßbaum, A., & Sureth-Sloane, C. (2014). Thin Capitalization Rules and Entrepreneurial Capital Structure Decisions. Business Research, 2(2), 147–169. https://doi.org/10.1007/bf03342708","chicago":"Maßbaum, Alexandra, and Caren Sureth-Sloane. “Thin Capitalization Rules and Entrepreneurial Capital Structure Decisions.” Business Research 2, no. 2 (2014): 147–69. https://doi.org/10.1007/bf03342708."},"page":"147-169","language":[{"iso":"eng"}],"doi":"10.1007/bf03342708","issue":"2","date_updated":"2022-01-06T06:52:11Z","_id":"14918","intvolume":" 2"},{"doi":"10.1007/bf03396908","date_updated":"2023-01-12T09:02:52Z","language":[{"iso":"eng"}],"title":"IFRS 7 Disclosures and Risk Perception of Financial Instruments","publication_identifier":{"issn":["1439-2917","2194-072X"]},"publication_status":"published","department":[{"_id":"190"},{"_id":"186"},{"_id":"635"}],"_id":"23413","intvolume":" 66","year":"2014","citation":{"short":"J. Bischof, M. Ebert, Schmalenbach Business Review 66 (2014) 276–308.","ieee":"J. Bischof and M. Ebert, “IFRS 7 Disclosures and Risk Perception of Financial Instruments,” Schmalenbach Business Review, vol. 66, pp. 276–308, 2014, doi: 10.1007/bf03396908.","chicago":"Bischof, Jannis, and Michael Ebert. “IFRS 7 Disclosures and Risk Perception of Financial Instruments.” Schmalenbach Business Review 66 (2014): 276–308. https://doi.org/10.1007/bf03396908.","ama":"Bischof J, Ebert M. IFRS 7 Disclosures and Risk Perception of Financial Instruments. Schmalenbach Business Review. 2014;66:276-308. doi:10.1007/bf03396908","apa":"Bischof, J., & Ebert, M. (2014). IFRS 7 Disclosures and Risk Perception of Financial Instruments. Schmalenbach Business Review, 66, 276–308. https://doi.org/10.1007/bf03396908","mla":"Bischof, Jannis, and Michael Ebert. “IFRS 7 Disclosures and Risk Perception of Financial Instruments.” Schmalenbach Business Review, vol. 66, 2014, pp. 276–308, doi:10.1007/bf03396908.","bibtex":"@article{Bischof_Ebert_2014, title={IFRS 7 Disclosures and Risk Perception of Financial Instruments}, volume={66}, DOI={10.1007/bf03396908}, journal={Schmalenbach Business Review}, author={Bischof, Jannis and Ebert, Michael}, year={2014}, pages={276–308} }"},"type":"journal_article","page":"276-308","user_id":"42419","article_type":"original","extern":"1","status":"public","date_created":"2021-08-16T10:12:27Z","volume":66,"author":[{"last_name":"Bischof","full_name":"Bischof, Jannis","first_name":"Jannis"},{"id":"42419","last_name":"Ebert","full_name":"Ebert, Michael","first_name":"Michael"}],"publication":"Schmalenbach Business Review"},{"date_created":"2023-01-17T13:20:21Z","status":"public","department":[{"_id":"635"},{"_id":"186"},{"_id":"551"}],"author":[{"full_name":"Florou, Annita","first_name":"Annita","last_name":"Florou"},{"first_name":"Urska","full_name":"Kosi, Urska","last_name":"Kosi","id":"54068"}],"title":"Does mandatory IFRS adoption facilitate debt financing? ","user_id":"88603","extern":"1","year":"2014","citation":{"ieee":"A. Florou and U. Kosi, “Does mandatory IFRS adoption facilitate debt financing? ,” presented at the DART Research Seminar, Graz, Austria, 2014.","short":"A. Florou, U. Kosi, in: 2014.","bibtex":"@inproceedings{Florou_Kosi_2014, title={Does mandatory IFRS adoption facilitate debt financing? }, author={Florou, Annita and Kosi, Urska}, year={2014} }","mla":"Florou, Annita, and Urska Kosi. Does Mandatory IFRS Adoption Facilitate Debt Financing? . 2014.","apa":"Florou, A., & Kosi, U. (2014). Does mandatory IFRS adoption facilitate debt financing? . DART Research Seminar, Graz, Austria.","ama":"Florou A, Kosi U. Does mandatory IFRS adoption facilitate debt financing? . In: ; 2014.","chicago":"Florou, Annita, and Urska Kosi. “Does Mandatory IFRS Adoption Facilitate Debt Financing? ,” 2014."},"type":"conference","language":[{"iso":"eng"}],"conference":{"start_date":"2014-03-03","name":"DART Research Seminar","location":"Graz, Austria"},"_id":"37107","date_updated":"2023-01-17T13:36:58Z"},{"extern":"1","title":"Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk","user_id":"88603","author":[{"last_name":"Koren","first_name":"Jernej","full_name":"Koren, Jernej"},{"id":"54068","last_name":"Kosi","full_name":"Kosi, Urska","first_name":"Urska"},{"full_name":"Valentincic, Aljosa","first_name":"Aljosa","last_name":"Valentincic"}],"department":[{"_id":"635"},{"_id":"186"},{"_id":"551"}],"status":"public","date_created":"2023-01-17T12:52:18Z","_id":"37090","date_updated":"2023-01-18T14:02:24Z","year":"2014","type":"working_paper","citation":{"ieee":"J. Koren, U. Kosi, and A. Valentincic, Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk. 2014.","bibtex":"@book{Koren_Kosi_Valentincic_2014, title={Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk}, author={Koren, Jernej and Kosi, Urska and Valentincic, Aljosa}, year={2014} }","mla":"Koren, Jernej, et al. Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk. 2014.","ama":"Koren J, Kosi U, Valentincic A. Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk.; 2014.","apa":"Koren, J., Kosi, U., & Valentincic, A. (2014). Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk.","short":"J. Koren, U. Kosi, A. Valentincic, Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk, 2014.","chicago":"Koren, Jernej, Urska Kosi, and Aljosa Valentincic. Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk, 2014."},"language":[{"iso":"eng"}]},{"intvolume":" 11","_id":"4037","issue":"1","page":"89-112","citation":{"ieee":"U. Kosi and A. Reither, “Determinants of corporate participation in the IFRS 4 (insurance contracts) replacement process,” Accounting in Europe, vol. 11, no. 1, pp. 89–112, 2014, doi: 10.1080/17449480.2014.897459.","short":"U. Kosi, A. Reither, Accounting in Europe 11 (2014) 89–112.","bibtex":"@article{Kosi_Reither_2014, title={Determinants of corporate participation in the IFRS 4 (insurance contracts) replacement process}, volume={11}, DOI={10.1080/17449480.2014.897459}, number={1}, journal={Accounting in Europe}, author={Kosi, Urska and Reither, Antonia}, year={2014}, pages={89–112} }","mla":"Kosi, Urska, and Antonia Reither. “Determinants of Corporate Participation in the IFRS 4 (Insurance Contracts) Replacement Process.” Accounting in Europe, vol. 11, no. 1, 2014, pp. 89–112, doi:10.1080/17449480.2014.897459.","chicago":"Kosi, Urska, and Antonia Reither. “Determinants of Corporate Participation in the IFRS 4 (Insurance Contracts) Replacement Process.” Accounting in Europe 11, no. 1 (2014): 89–112. https://doi.org/10.1080/17449480.2014.897459.","ama":"Kosi U, Reither A. Determinants of corporate participation in the IFRS 4 (insurance contracts) replacement process. Accounting in Europe. 2014;11(1):89-112. doi:10.1080/17449480.2014.897459","apa":"Kosi, U., & Reither, A. (2014). Determinants of corporate participation in the IFRS 4 (insurance contracts) replacement process. Accounting in Europe, 11(1), 89–112. https://doi.org/10.1080/17449480.2014.897459"},"type":"journal_article","year":"2014","abstract":[{"lang":"eng","text":"This study examines the determinants of financial firms' lobbying behaviour in the replacement process of International Financial Reporting Standard 4 (IFRS 4) Insurance Contracts. Based on comment letters in response to International Accounting Standards Board's (IASB) Exposure Draft 2010/8, we investigate firms' lobbying decisions and their long-term lobbying intensity. Using an international sample of publicly listed financial firms, we show that insurance companies and financially constrained IFRS firms are more likely to lobby the IASB. We also examine the long-term lobbying activity in the IFRS 4 replacement process during the years 2007–2010. We find that insurance companies and firms with dispersed ownership lobby more. Our results are stronger for IFRS firms compared to US generally accepted accounting principles users. Overall, we document intense lobbying by financial firms and present results that are largely consistent with economic consequences of anticipated accounting changes being the main driver of firms' lobbying behaviour. These results are in line with prior findings for non-financial firms."}],"extern":"1","user_id":"54068","keyword":["standard setting","IASB","corporate lobbying","financial firms","IFRS 4"],"publication":"Accounting in Europe","author":[{"last_name":"Kosi","id":"54068","first_name":"Urska","full_name":"Kosi, Urska"},{"first_name":"Antonia","full_name":"Reither, Antonia","last_name":"Reither"}],"date_created":"2018-08-22T07:55:49Z","status":"public","volume":11,"jel":["D72","M41","M48"],"date_updated":"2023-01-24T15:33:00Z","doi":"10.1080/17449480.2014.897459","language":[{"iso":"eng"}],"title":"Determinants of corporate participation in the IFRS 4 (insurance contracts) replacement process","department":[{"_id":"551"},{"_id":"635"},{"_id":"186"}],"publication_status":"published"},{"user_id":"54068","title":"Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?","abstract":[{"text":"This study examines the effect of audit on private firms’ cost of debt. We use a sample of 1,949 small private firms operating in the period 2006-2010 with optional financial statement audit. High quality data allows us to construct a more precise interest rate measure than existing studies employ. After controlling for obvious sources of demand for voluntary audits (ownership complexity, subsidiary status, bank relations), we find a robust central result that voluntary audits increase rather than decrease the cost of debt financing, contrary to several existing studies. This finding indicates that voluntary audits are generally treated as “adopting a label” and penalised by creditors, regardless of the perceived auditor quality as a result of the lemon problem in the audit market. Even Big-4 audits increase the cost of debt, likely as a result due to the lemon problem in the audit market, although the increase is smaller than for non-Big-4 audits. The results are sensitive to the estimation method used (OLS, Heckman’s two-step, PSM) and (sub-)sample selection. We show that disregarding the underlying assumptions of these estimation methods may lead to incorrect inferences. Additional analyses show that audited firms’ reported earnings are less informative about future operating performance than earnings of their unaudited counterparts. Our results also indicate that results are sensitive to cost of debt definition and this might have affected the results reported in the existing literature. ","lang":"eng"}],"date_created":"2018-10-26T07:39:16Z","status":"public","publication":"SSRN Electronic Journal ","department":[{"_id":"551"},{"_id":"635"},{"_id":"186"}],"author":[{"last_name":"Koren","full_name":"Koren, Jernej","first_name":"Jernej"},{"first_name":"Urska","full_name":"Kosi, Urska","last_name":"Kosi","id":"54068"},{"last_name":"Valentincic","full_name":"Valentincic, Aljosa","first_name":"Aljosa"}],"date_updated":"2023-01-24T15:32:08Z","_id":"4879","language":[{"iso":"eng"}],"citation":{"ama":"Koren J, Kosi U, Valentincic A. Does Financial Statement Audit Reduce the Cost of Debt of Private Firms? SSRN Electronic Journal . Published online 2014.","apa":"Koren, J., Kosi, U., & Valentincic, A. (2014). Does Financial Statement Audit Reduce the Cost of Debt of Private Firms? SSRN Electronic Journal .","chicago":"Koren, Jernej, Urska Kosi, and Aljosa Valentincic. “Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?” SSRN Electronic Journal , 2014.","bibtex":"@article{Koren_Kosi_Valentincic_2014, title={Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?}, journal={SSRN Electronic Journal }, author={Koren, Jernej and Kosi, Urska and Valentincic, Aljosa}, year={2014} }","mla":"Koren, Jernej, et al. “Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?” SSRN Electronic Journal , 2014.","short":"J. Koren, U. Kosi, A. Valentincic, SSRN Electronic Journal (2014).","ieee":"J. Koren, U. Kosi, and A. Valentincic, “Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?,” SSRN Electronic Journal , 2014."},"type":"journal_article","year":"2014"},{"place":"Herne","user_id":"61801","title":"Besteuerung und Rechtsformwahl","author":[{"last_name":"König","full_name":"König, Rolf","first_name":"Rolf"},{"first_name":"Caren","full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane"}],"publisher":"Verlag Neue Wirtschafts-Briefe","department":[{"_id":"187"},{"_id":"635"}],"status":"public","date_created":"2018-10-30T13:48:38Z","alternative_title":["6., vollständig überarbeitete Auflage"],"_id":"5042","date_updated":"2022-01-06T07:01:35Z","language":[{"iso":"ger"}],"year":"2013","type":"book","citation":{"chicago":"König, Rolf, and Caren Sureth-Sloane. Besteuerung und Rechtsformwahl. Herne: Verlag Neue Wirtschafts-Briefe, 2013.","ama":"König R, Sureth-Sloane C. Besteuerung und Rechtsformwahl. Herne: Verlag Neue Wirtschafts-Briefe; 2013.","apa":"König, R., & Sureth-Sloane, C. (2013). Besteuerung und Rechtsformwahl. Herne: Verlag Neue Wirtschafts-Briefe.","bibtex":"@book{König_Sureth-Sloane_2013, place={Herne}, title={Besteuerung und Rechtsformwahl}, publisher={Verlag Neue Wirtschafts-Briefe}, author={König, Rolf and Sureth-Sloane, Caren}, year={2013} }","mla":"König, Rolf, and Caren Sureth-Sloane. Besteuerung und Rechtsformwahl. Verlag Neue Wirtschafts-Briefe, 2013.","short":"R. König, C. Sureth-Sloane, Besteuerung und Rechtsformwahl, Verlag Neue Wirtschafts-Briefe, Herne, 2013.","ieee":"R. König and C. Sureth-Sloane, Besteuerung und Rechtsformwahl. Herne: Verlag Neue Wirtschafts-Briefe, 2013."}},{"doi":"10.1007/978-3-663-08348-1","date_updated":"2022-01-06T06:52:11Z","_id":"14982","type":"book","citation":{"chicago":"Sureth, Caren. Der Einfluss von Steuern Auf Investitionsentscheidungen Bei Unsicherheit. Wiesbaden, 2013. https://doi.org/10.1007/978-3-663-08348-1.","apa":"Sureth, C. (2013). Der Einfluss von Steuern auf Investitionsentscheidungen bei Unsicherheit. Wiesbaden. https://doi.org/10.1007/978-3-663-08348-1","ama":"Sureth C. Der Einfluss von Steuern Auf Investitionsentscheidungen Bei Unsicherheit. Wiesbaden; 2013. doi:10.1007/978-3-663-08348-1","mla":"Sureth, Caren. Der Einfluss von Steuern Auf Investitionsentscheidungen Bei Unsicherheit. 2013, doi:10.1007/978-3-663-08348-1.","bibtex":"@book{Sureth_2013, place={Wiesbaden}, title={Der Einfluss von Steuern auf Investitionsentscheidungen bei Unsicherheit}, DOI={10.1007/978-3-663-08348-1}, author={Sureth, Caren}, year={2013} }","short":"C. Sureth, Der Einfluss von Steuern Auf Investitionsentscheidungen Bei Unsicherheit, Wiesbaden, 2013.","ieee":"C. Sureth, Der Einfluss von Steuern auf Investitionsentscheidungen bei Unsicherheit. Wiesbaden, 2013."},"year":"2013","language":[{"iso":"eng"}],"title":"Der Einfluss von Steuern auf Investitionsentscheidungen bei Unsicherheit","user_id":"67504","place":"Wiesbaden","publication_status":"published","publication_identifier":{"isbn":["9783824469741","9783663083481"]},"date_created":"2019-11-13T14:52:54Z","status":"public","department":[{"_id":"187"},{"_id":"635"}],"author":[{"full_name":"Sureth, Caren","first_name":"Caren","last_name":"Sureth"}]},{"user_id":"88603","title":"Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?","abstract":[{"lang":"eng","text":"This study examines the effect of audit on private firms’ cost of debt. We use a sample of 1,949 small private firms operating in the period 2006-2010 with optional financial statement audit. High quality data allows us to construct a more precise interest rate measure than existing studies employ. After controlling for obvious sources of demand for voluntary audits (ownership complexity, subsidiary status, bank relations), we find a robust central result that voluntary audits increase rather than decrease the cost of debt financing, contrary to several existing studies. This finding indicates that voluntary audits are generally treated as “adopting a label” and penalised by creditors, regardless of the perceived auditor quality as a result of the lemon problem in the audit market. Even Big-4 audits increase the cost of debt, likely as a result due to the lemon problem in the audit market, although the increase is smaller than for non-Big-4 audits. The results are sensitive to the estimation method used (OLS, Heckman’s two-step, PSM) and (sub-)sample selection. We show that disregarding the underlying assumptions of these estimation methods may lead to incorrect inferences. Additional analyses show that audited firms’ reported earnings are less informative about future operating performance than earnings of their unaudited counterparts. Our results also indicate that results are sensitive to cost of debt definition and this might have affected the results reported in the existing literature."}],"extern":"1","status":"public","date_created":"2023-01-17T13:25:30Z","author":[{"full_name":"Kosi, Urska","first_name":"Urska","id":"54068","last_name":"Kosi"},{"first_name":"Jerney","full_name":"Koren, Jerney","last_name":"Koren"},{"full_name":"Valentincic, Aljosa","first_name":"Aljosa","last_name":"Valentincic"}],"keyword":["private firms","voluntary audit","cost of debt","self-selection bias","lemon problem"],"department":[{"_id":"635"},{"_id":"186"},{"_id":"551"}],"_id":"37109","date_updated":"2023-01-17T13:51:24Z","conference":{"end_date":"2013-05-05","start_date":"2013-05-02","name":"36th Annual Congress of European Accounting Association","location":"Paris, France"},"language":[{"iso":"eng"}],"year":"2013","type":"conference","citation":{"bibtex":"@inproceedings{Kosi_Koren_Valentincic_2013, title={Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?}, author={Kosi, Urska and Koren, Jerney and Valentincic, Aljosa}, year={2013} }","mla":"Kosi, Urska, et al. Does Financial Statement Audit Reduce the Cost of Debt of Private Firms? 2013.","chicago":"Kosi, Urska, Jerney Koren, and Aljosa Valentincic. “Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?,” 2013.","apa":"Kosi, U., Koren, J., & Valentincic, A. (2013). Does Financial Statement Audit Reduce the Cost of Debt of Private Firms? 36th Annual Congress of European Accounting Association, Paris, France.","ama":"Kosi U, Koren J, Valentincic A. Does Financial Statement Audit Reduce the Cost of Debt of Private Firms? In: ; 2013.","ieee":"U. Kosi, J. Koren, and A. Valentincic, “Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?,” presented at the 36th Annual Congress of European Accounting Association, Paris, France, 2013.","short":"U. Kosi, J. Koren, A. Valentincic, in: 2013."},"main_file_link":[{"url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2373987"}]},{"type":"conference","citation":{"short":"U. Kosi, A. Florou, P.F. Pope, in: 2013.","ieee":"U. Kosi, A. Florou, and P. F. Pope, “Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information?,” presented at the 9th Workshop on European Financial Reporting, Valencia, Spain, 2013.","ama":"Kosi U, Florou A, Pope PF. Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information? In: ; 2013.","apa":"Kosi, U., Florou, A., & Pope, P. F. (2013). Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information? 9th Workshop on European Financial Reporting, Valencia, Spain.","chicago":"Kosi, Urska, Annita Florou, and Peter F. Pope. “Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information?,” 2013.","bibtex":"@inproceedings{Kosi_Florou_Pope_2013, title={Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information?}, author={Kosi, Urska and Florou, Annita and Pope, Peter F. }, year={2013} }","mla":"Kosi, Urska, et al. Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information? 2013."},"year":"2013","language":[{"iso":"eng"}],"date_updated":"2023-01-17T13:52:33Z","_id":"37115","conference":{"name":"9th Workshop on European Financial Reporting","start_date":"2013-09-05","location":"Valencia, Spain","end_date":"2013-09-06"},"status":"public","date_created":"2023-01-17T13:52:28Z","author":[{"full_name":"Kosi, Urska","first_name":"Urska","id":"54068","last_name":"Kosi"},{"full_name":"Florou, Annita","first_name":"Annita","last_name":"Florou"},{"full_name":"Pope, Peter F. ","first_name":"Peter F. ","last_name":"Pope"}],"department":[{"_id":"635"},{"_id":"186"},{"_id":"551"}],"title":"Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information?","user_id":"88603","extern":"1"},{"extern":"1","abstract":[{"lang":"eng","text":"Private firms are likely to use the financial reporting process more for other objectives, such as tax savings, than for communicating performance. However, observing firms choosing accounting policies for tax-minimisation purposes is not straightforward due to (i) tax and non-tax costs of reporting lower income (ii) accounting policies that result in lower reported income and no tax savings but generate non-tax benefits (iii) preparers' multiple incentives and (iv) econometric issues. We observe a large sample of 20,505 private firms writing off assets in two separate regimes, one that generates tax savings and one that does not. Firms significantly decrease, but continue to use, write-offs after the adverse change in tax treatment of write-offs. The exogenous tax change should not affect other reporting incentives. This allows us to disentangle the tax-minimisation incentive from other (un-observable) incentives, including debt contracting, dividends and employee relations that contribute to the observed anomalous positive relationship between write-offs and profitability. We show that for private firms (i) obtaining tax savings is important overall (ii) non-tax costs and benefits are probably also important and (iii) earnings informativeness for future cash flows increases after the adverse tax legislation change."}],"user_id":"54068","publication":"European Accounting Review","author":[{"full_name":"Kosi, Urska","first_name":"Urska","id":"54068","last_name":"Kosi"},{"last_name":"Valentincic","first_name":"Aljosa","full_name":"Valentincic, Aljosa"}],"volume":22,"date_created":"2018-07-12T08:20:29Z","status":"public","intvolume":" 22","_id":"3549","issue":"1","page":"117-150","citation":{"ieee":"U. Kosi and A. Valentincic, “Write-offs and profitability in private firms: Disentangling the impact of tax-minimisation incentives,” European Accounting Review, vol. 22, no. 1, pp. 117–150, 2013, doi: 10.1080/09638180.2012.661938.","short":"U. Kosi, A. Valentincic, European Accounting Review 22 (2013) 117–150.","bibtex":"@article{Kosi_Valentincic_2013, title={Write-offs and profitability in private firms: Disentangling the impact of tax-minimisation incentives}, volume={22}, DOI={10.1080/09638180.2012.661938}, number={1}, journal={European Accounting Review}, author={Kosi, Urska and Valentincic, Aljosa}, year={2013}, pages={117–150} }","mla":"Kosi, Urska, and Aljosa Valentincic. “Write-Offs and Profitability in Private Firms: Disentangling the Impact of Tax-Minimisation Incentives.” European Accounting Review, vol. 22, no. 1, 2013, pp. 117–50, doi:10.1080/09638180.2012.661938.","ama":"Kosi U, Valentincic A. Write-offs and profitability in private firms: Disentangling the impact of tax-minimisation incentives. European Accounting Review. 2013;22(1):117-150. doi:10.1080/09638180.2012.661938","apa":"Kosi, U., & Valentincic, A. (2013). Write-offs and profitability in private firms: Disentangling the impact of tax-minimisation incentives. European Accounting Review, 22(1), 117–150. https://doi.org/10.1080/09638180.2012.661938","chicago":"Kosi, Urska, and Aljosa Valentincic. “Write-Offs and Profitability in Private Firms: Disentangling the Impact of Tax-Minimisation Incentives.” European Accounting Review 22, no. 1 (2013): 117–50. https://doi.org/10.1080/09638180.2012.661938."},"year":"2013","type":"journal_article","title":"Write-offs and profitability in private firms: Disentangling the impact of tax-minimisation incentives","department":[{"_id":"551"},{"_id":"186"},{"_id":"635"}],"publication_status":"published","date_updated":"2023-01-24T15:33:44Z","doi":"10.1080/09638180.2012.661938","language":[{"iso":"eng"}]},{"user_id":"54068","title":"Does mandatory IFRS adoption facilitate debt financing? ","extern":"1","status":"public","date_created":"2023-01-17T13:28:19Z","author":[{"last_name":"Florou","full_name":"Florou, Annita","first_name":"Annita"},{"full_name":"Kosi, Urska","first_name":"Urska","id":"54068","last_name":"Kosi"}],"department":[{"_id":"635"},{"_id":"186"},{"_id":"551"}],"date_updated":"2023-01-24T15:34:43Z","_id":"37110","conference":{"name":"FACTS-Forschungswerkstatt","start_date":"2013-01-07","location":"Berlin, Germany"},"language":[{"iso":"eng"}],"year":"2013","citation":{"bibtex":"@inproceedings{Florou_Kosi_2013, title={Does mandatory IFRS adoption facilitate debt financing? }, author={Florou, Annita and Kosi, Urska}, year={2013} }","mla":"Florou, Annita, and Urska Kosi. Does Mandatory IFRS Adoption Facilitate Debt Financing? . 2013.","chicago":"Florou, Annita, and Urska Kosi. “Does Mandatory IFRS Adoption Facilitate Debt Financing? ,” 2013.","apa":"Florou, A., & Kosi, U. (2013). Does mandatory IFRS adoption facilitate debt financing? . 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Valentincic, Journal of Business Finance and Accounting 35 (2008) 307–330.","ieee":"N. Garrod, U. Kosi, and A. Valentincic, “Asset Write-Offs in the Absence of Agency Problems,” Journal of Business Finance and Accounting, vol. 35, no. 3–4, pp. 307–330, 2008, doi: 10.1111/j.1468-5957.2008.02078."},"year":"2008","issue":"3-4","intvolume":" 35","_id":"3546","volume":35,"jel":["M41","D82","H25"],"date_created":"2018-07-11T10:28:02Z","status":"public","publication":"Journal of Business Finance and Accounting","author":[{"last_name":"Garrod","full_name":"Garrod, Neil","first_name":"Neil"},{"first_name":"Urska","full_name":"Kosi, Urska","last_name":"Kosi","id":"54068"},{"first_name":"Aljosa","full_name":"Valentincic, Aljosa","last_name":"Valentincic"}],"user_id":"54068","extern":"1","abstract":[{"text":"Using a large sample of small private companies, we show incremental influence ofeconomic incentives over prescriptions from accounting standards by financial statementpreparers in a code‐law setting with high alignment between financial and tax reportingand no agency problems. Contrary to predictions from standards, more profitable companiesare more likely to write‐off and the write‐off magnitude is greater, reflecting taxminimisation. Larger companies are more likely to write‐off, but the magnitude decreaseswith size, reflecting increasing political costs due to greater visibility to taxauthorities. Previous write‐off patterns and magnitudes are persistent, reflectinginstitutional learning linked to regulatory changes. 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Niemann and C. Sureth-Sloane, “Steuern und Risikobereitschaft in Modellen irreversibler Investitionen,” Journal für Betriebswirtschaft, vol. 58, no. 3, pp. 121–140, 2008, doi: 10.1007/s11301-008-0037-3."},"type":"journal_article","year":"2008","user_id":"21222","publication":"Journal für Betriebswirtschaft","author":[{"last_name":"Niemann","first_name":"Rainer","full_name":"Niemann, Rainer"},{"id":"530","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","full_name":"Sureth-Sloane, Caren","first_name":"Caren"}],"quality_controlled":"1","date_created":"2019-11-13T12:38:11Z","status":"public","volume":58},{"date_created":"2020-08-14T11:18:57Z","status":"public","volume":46,"publication":"Deutsches Steuerrecht","department":[{"_id":"187"},{"_id":"635"}],"author":[{"last_name":"Müller","first_name":"Heiko","full_name":"Müller, Heiko"},{"full_name":"Blaufus, Kay","first_name":"Kay","last_name":"Blaufus"},{"first_name":"Jochen","full_name":"Hundsdoerfer, Jochen","last_name":"Hundsdoerfer"},{"first_name":"Dirk","full_name":"Kiesewetter, Dirk","last_name":"Kiesewetter"},{"last_name":"König","full_name":"König, Rolf","first_name":"Rolf"},{"last_name":"Kruschwitz","first_name":"Lutz","full_name":"Kruschwitz, Lutz"},{"full_name":"Löffler, Andreas","first_name":"Andreas","last_name":"Löffler"},{"last_name":"Maiterth","full_name":"Maiterth, Ralf","first_name":"Ralf"},{"last_name":"Niemann","first_name":"Rainer","full_name":"Niemann, Rainer"},{"id":"530","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","full_name":"Sureth-Sloane, Caren","first_name":"Caren"},{"last_name":"Treisch","first_name":"Corinna ","full_name":"Treisch, Corinna "}],"user_id":"74000","title":"arqus-Stellungnahme: Das BilMoG - Eine Chance zur Steuervereinfachung?","language":[{"iso":"ger"}],"page":"1844-1846","year":"2008","type":"journal_article","citation":{"ama":"Müller H, Blaufus K, Hundsdoerfer J, et al. arqus-Stellungnahme: Das BilMoG - Eine Chance zur Steuervereinfachung? 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Müller, K. Blaufus, J. Hundsdoerfer, D. Kiesewetter, R. König, L. Kruschwitz, A. Löffler, R. Maiterth, R. Niemann, C. Sureth-Sloane, C. Treisch, Deutsches Steuerrecht 46 (2008) 1844–1846.","ieee":"H. Müller et al., “arqus-Stellungnahme: Das BilMoG - Eine Chance zur Steuervereinfachung?,” Deutsches Steuerrecht, vol. 46, no. 38, pp. 1844–1846, 2008."},"issue":"38","_id":"17972","intvolume":" 46","date_updated":"2024-02-06T10:26:02Z"},{"intvolume":" 59","_id":"14948","date_updated":"2022-01-06T06:52:11Z","issue":"50","language":[{"iso":"ger"}],"type":"journal_article","citation":{"ieee":"R. Maiterth et al., “arqus-Stellungnahme zur faktischen Abschaffung der Erbschaftsteuer für Unternehmer,” Der Betrieb, vol. 59, no. 50, pp. 2700–2702, 2006.","short":"R. Maiterth, R. Niemann, K. Blaufus, D. Kiesewetter, D. Knirsch, R. König, J. Hundsdoerfer, H. Müller, C. Sureth-Sloane, C. 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