---
_id: '35097'
author:
- first_name: Michael
full_name: Ebert, Michael
id: '42419'
last_name: Ebert
- first_name: Ulrich
full_name: Schäfer, Ulrich
last_name: Schäfer
- first_name: Georg Thomas
full_name: Schneider, Georg Thomas
last_name: Schneider
citation:
ama: Ebert M, Schäfer U, Schneider GT. Information Leaks and Voluntary Disclosure.;
2022. doi: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
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}
}'
chicago: Ebert, Michael, Ulrich Schäfer, and Georg Thomas Schneider. Information
Leaks and Voluntary Disclosure, 2022. https://doi.org/10.2139/ssrn.4168084.
ieee: M. Ebert, U. Schäfer, and G. T. Schneider, Information Leaks and Voluntary
Disclosure. 2022.
mla: Ebert, Michael, et al. Information Leaks and Voluntary Disclosure. 2022,
doi:10.2139/ssrn.4168084.
short: M. Ebert, U. Schäfer, G.T. Schneider, Information Leaks and Voluntary Disclosure,
2022.
date_created: 2023-01-02T10:24:15Z
date_updated: 2023-01-12T08:59:19Z
department:
- _id: '186'
- _id: '190'
- _id: '635'
doi: 10.2139/ssrn.4168084
language:
- iso: eng
publication_identifier:
issn:
- 1556-5068
publication_status: published
status: public
title: Information Leaks and Voluntary Disclosure
type: working_paper
user_id: '42419'
year: '2022'
...
---
_id: '37070'
author:
- first_name: Bianca
full_name: Beyer, Bianca
last_name: Beyer
- first_name: Vanessa
full_name: Flagmeier, Vanessa
id: '8084'
last_name: Flagmeier
- first_name: Urska
full_name: Kosi, Urska
id: '54068'
last_name: Kosi
citation:
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?
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} }'
chicago: Beyer, Bianca, Vanessa Flagmeier, and Urska 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.
mla: Beyer, Bianca, et al. Does Private Firms’ Disclosure Affect Public Peers’
Information Environment? 2022.
short: B. Beyer, V. Flagmeier, U. Kosi, Does Private Firms’ Disclosure Affect Public
Peers’ Information Environment?, 2022.
date_created: 2023-01-17T12:24:02Z
date_updated: 2023-01-17T13:36:09Z
department:
- _id: '635'
- _id: '186'
- _id: '551'
language:
- iso: eng
status: public
title: Does private firms’ disclosure affect public peers’ information environment?
type: working_paper
user_id: '88603'
year: '2022'
...
---
_id: '37131'
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.'
author:
- first_name: Benedikt
full_name: Franke, Benedikt
last_name: Franke
- first_name: Urska
full_name: Kosi, Urska
id: '54068'
last_name: Kosi
- first_name: Pia
full_name: Stoczek, Pia
last_name: Stoczek
citation:
ama: Franke B, Kosi U, Stoczek P. 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.
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} }'
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.
mla: Franke, Benedikt, et al. 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.
date_created: 2023-01-17T14:27:46Z
date_updated: 2023-01-18T13:33:18Z
department:
- _id: '635'
- _id: '186'
- _id: '551'
keyword:
- Transparency regulation
- Corporate bond
- European market
language:
- iso: eng
main_file_link:
- url: https://wiwi.uni-paderborn.de/fileadmin/dep2ls4/Franke_Kosi_Stoczek.pdf
status: public
title: Current developments in the European corporate bond market
type: working_paper
user_id: '88603'
year: '2022'
...
---
_id: '37088'
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.
author:
- first_name: Maryna
full_name: Gulenko, Maryna
id: '64226'
last_name: Gulenko
- first_name: Saskia
full_name: Kohlhase, Saskia
last_name: Kohlhase
- first_name: Urska
full_name: Kosi, Urska
id: '54068'
last_name: Kosi
citation:
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.'
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} }'
chicago: 'Gulenko, Maryna, Saskia Kohlhase, and Urska 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.'
mla: 'Gulenko, Maryna, et al. CSR Reporting under the Non-Financial Reporting
Directive: Evidence from Non-Publicly Listed Firms. 2022.'
short: 'M. Gulenko, S. Kohlhase, U. Kosi, CSR Reporting under the Non-Financial
Reporting Directive: Evidence from Non-Publicly Listed Firms, 2022.'
date_created: 2023-01-17T12:40:09Z
date_updated: 2023-01-18T13:59:33Z
department:
- _id: '635'
- _id: '186'
- _id: '551'
keyword:
- Corporate social responsibility
- Mandatory reporting
- Non-publicly listed banks
- Double materiality
- Stakeholder groups
- Political influence
language:
- iso: eng
main_file_link:
- url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4040946
status: public
title: 'CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-publicly
Listed Firms'
type: working_paper
user_id: '88603'
year: '2022'
...
---
_id: '37089'
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.
author:
- first_name: Theresa
full_name: Ahlers, Theresa
last_name: Ahlers
- first_name: Fikir Worku
full_name: Edossa, Fikir Worku
last_name: Edossa
- first_name: Matthias
full_name: Uckert, Matthias
last_name: Uckert
- first_name: Urska
full_name: Kosi, Urska
id: '54068'
last_name: Kosi
citation:
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.'
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} }'
chicago: 'Ahlers, Theresa, Fikir Worku Edossa, Matthias Uckert, and Urska 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.'
mla: 'Ahlers, Theresa, et al. Insolvcency Process in Germany and the Insol Database:
A Research Note. 2022.'
short: 'T. Ahlers, F.W. Edossa, M. Uckert, U. Kosi, Insolvcency Process in Germany
and the Insol Database: A Research Note, 2022.'
date_created: 2023-01-17T12:50:09Z
date_updated: 2023-01-18T14:01:48Z
department:
- _id: '635'
- _id: '186'
- _id: '551'
keyword:
- insol database
- insolvency process
- Germany
- court fillings
language:
- iso: eng
main_file_link:
- url: https://wiwi.uni-paderborn.de/fileadmin/dep2ls4/ahlers_etal.pdf
publication_status: published
status: public
title: 'Insolvcency Process in Germany and the insol database: A research Note'
type: working_paper
user_id: '88603'
year: '2022'
...
---
_id: '22221'
author:
- first_name: Maximilian
full_name: Blankenfeldt, Maximilian
last_name: Blankenfeldt
- first_name: Jens
full_name: Müller, Jens
id: '1245'
last_name: Müller
- first_name: Arndt
full_name: Weinrich, Arndt
id: '72091'
last_name: Weinrich
orcid: 0000-0002-3983-0269
citation:
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} }'
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.'
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.'
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.'
short: 'M. Blankenfeldt, J. Müller, A. Weinrich, in: A. Vögele (Ed.), Intangibles
- Immaterielle Werte, 2nd ed., C.H.Beck, München, 2021.'
date_created: 2021-05-24T10:26:53Z
date_updated: 2022-01-06T06:55:29Z
department:
- _id: '186'
- _id: '189'
- _id: '635'
edition: '2'
editor:
- first_name: Alexander
full_name: Vögele, Alexander
last_name: Vögele
language:
- iso: ger
place: München
publication: Intangibles - Immaterielle Werte
publication_identifier:
isbn:
- 978-3-406-71601-0
publication_status: published
publisher: C.H.Beck
status: public
title: 'Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis'
type: book_chapter
user_id: '72091'
year: '2021'
...
---
_id: '36065'
author:
- first_name: Vanessa
full_name: Flagmeier, Vanessa
last_name: Flagmeier
- first_name: Jens
full_name: Müller, Jens
id: '1245'
last_name: Müller
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
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} }'
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.'
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.'
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.
short: V. Flagmeier, J. Müller, C. Sureth-Sloane, Accounting and Business Research
53 (2021) 1–37.
date_created: 2023-01-11T11:34:17Z
date_updated: 2023-01-12T11:52:59Z
department:
- _id: '635'
- _id: '186'
- _id: '189'
- _id: '19'
doi: 10.1080/00014788.2021.1958669
intvolume: ' 53'
issue: '1'
keyword:
- Accounting
- Finance
language:
- iso: eng
page: 1-37
publication: Accounting and Business Research
publication_identifier:
issn:
- 0001-4788
- 2159-4260
publication_status: published
publisher: Informa UK Limited
status: public
title: When do firms highlight their effective tax rate?
type: journal_article
user_id: '83776'
volume: 53
year: '2021'
...
---
_id: '37136'
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.
author:
- first_name: Riste
full_name: Ichev, Riste
last_name: Ichev
- first_name: Jernej
full_name: Koren, Jernej
last_name: Koren
- first_name: Urska
full_name: Kosi, Urska
id: '54068'
last_name: Kosi
- first_name: Katarina
full_name: Sitar Sustar, Katarina
last_name: Sitar Sustar
- first_name: Aljosa
full_name: Valentincic, Aljosa
last_name: Valentincic
citation:
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.'
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.'
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} }'
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.'
mla: 'Ichev, Riste, et al. 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.'
date_created: 2023-01-17T15:03:08Z
date_updated: 2023-01-18T13:40:40Z
department:
- _id: '635'
- _id: '186'
- _id: '551'
keyword:
- private firms
- voluntary audit
- cost of debt
- self‐selection bias
- risk
language:
- iso: eng
main_file_link:
- url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3853927
status: public
title: 'Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection
of Risk'
type: working_paper
user_id: '88603'
year: '2021'
...
---
_id: '16486'
abstract:
- lang: eng
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.
article_type: original
author:
- first_name: Martin
full_name: Lagarden, Martin
last_name: Lagarden
- first_name: Ulrich
full_name: Schreiber, Ulrich
last_name: Schreiber
- first_name: Dirk
full_name: Simons, Dirk
last_name: Simons
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
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).
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).
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.
mla: Lagarden, Martin, et al. “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).
date_created: 2020-04-09T08:11:43Z
date_updated: 2022-01-06T06:52:50Z
department:
- _id: '187'
- _id: '635'
intvolume: ' 27'
issue: '2'
language:
- iso: eng
publication: International Transfer Pricing Journal
publication_status: published
status: public
title: Country-by-Country Reporting Goes Public - Cui Bono?
type: journal_article
user_id: '68607'
volume: 27
year: '2020'
...
---
_id: '35089'
author:
- first_name: Michael
full_name: Ebert, Michael
id: '42419'
last_name: Ebert
- first_name: Joseph (Jay) B.
full_name: Kadane, Joseph (Jay) B.
last_name: Kadane
- first_name: Dirk
full_name: Simons, Dirk
last_name: Simons
- first_name: Jack Douglas
full_name: Stecher, Jack Douglas
last_name: Stecher
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
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} }'
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.
ieee: M. Ebert, J. (Jay) B. Kadane, D. Simons, and J. D. Stecher, Information
Design in Coordination Games with Risk Dominant Equilibrium Selection. 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.
date_created: 2023-01-02T10:14:34Z
date_updated: 2023-01-12T09:03:18Z
department:
- _id: '186'
- _id: '190'
- _id: '635'
doi: 10.2139/ssrn.3564451
language:
- iso: eng
publication_identifier:
issn:
- 1556-5068
publication_status: published
status: public
title: Information Design in Coordination Games with Risk Dominant Equilibrium Selection
type: working_paper
user_id: '42419'
year: '2020'
...
---
_id: '14901'
abstract:
- lang: eng
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. '
author:
- first_name: Benjamin
full_name: Osswald, Benjamin
last_name: Osswald
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
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
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.
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.
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.
short: B. Osswald, C. Sureth-Sloane, Do Country Risk Factors Attenuate the Effect
of Tax Loss Incentives on Corporate Risk-Taking?, 2020.
date_created: 2019-11-13T08:11:55Z
date_updated: 2024-02-27T12:06:24Z
department:
- _id: '187'
- _id: '635'
doi: 10.2139/ssrn.3297418
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID3628503_code1908122.pdf?abstractid=3297418&mirid=1&type=2
oa: '1'
publication_status: published
status: public
title: Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate
Risk-Taking?
type: working_paper
user_id: '74000'
volume: TRR 266 Accounting for Transparency Working Paper Series No. 28
year: '2020'
...
---
_id: '17514'
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 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.
author:
- first_name: Thomas
full_name: Hoppe, Thomas
id: '22671'
last_name: Hoppe
- first_name: Debora
full_name: Schanz, Debora
last_name: Schanz
- first_name: Susann
full_name: Sturm, Susann
last_name: Sturm
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
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'
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.'
ieee: 'T. Hoppe, D. Schanz, S. Sturm, and 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.'
short: 'T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Measuring Tax Complexity
Across Countries: A Survey Study on MNCs, 2019.'
date_created: 2020-07-31T10:58:34Z
date_updated: 2022-01-06T06:53:14Z
department:
- _id: '635'
doi: 10.2139/ssrn.3469663
language:
- iso: eng
main_file_link:
- url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3469663
series_title: TAF Working Paper
status: public
title: 'Measuring Tax Complexity Across Countries: A Survey Study on MNCs'
type: working_paper
user_id: '61801'
year: '2019'
...
---
_id: '14902'
author:
- first_name: Christina
full_name: Mair, Christina
last_name: Mair
- first_name: Wolfram
full_name: Scheffler, Wolfram
last_name: Scheffler
- first_name: Isabell
full_name: Senger, Isabell
last_name: Senger
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
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.
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).
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} }'
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.
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.
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.
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.
date_created: 2019-11-13T08:15:09Z
date_updated: 2022-01-06T06:52:10Z
ddc:
- '330'
department:
- _id: '187'
- _id: '635'
file:
- access_level: closed
content_type: application/pdf
creator: kschulz2
date_created: 2021-03-09T09:35:37Z
date_updated: 2021-03-09T09:35:37Z
file_id: '21423'
file_name: TAF Working Paper No. 42.pdf
file_size: 1293280
relation: main_file
success: 1
file_date_updated: 2021-03-09T09:35:37Z
has_accepted_license: '1'
intvolume: ' 42'
language:
- iso: ger
main_file_link:
- open_access: '1'
oa: '1'
publication_status: published
series_title: TAF Wokring Paper Series
status: public
title: Analyse der Veränderung der zwischenstaatlichen Gewinnaufteilung bei Einführung
einer standardisierten Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern
type: working_paper
user_id: '68607'
volume: 42
year: '2019'
...
---
_id: '14905'
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.'
author:
- first_name: Thomas
full_name: Kourouxous, Thomas
id: '66936'
last_name: Kourouxous
- first_name: Thomas
full_name: Bauer, Thomas
last_name: Bauer
citation:
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
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.'
ieee: T. Kourouxous and T. Bauer, “Violations of Dominance in Decision-Making,”
Business Research, vol. 12, no. 1, pp. 209–239, 2019.
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.
short: T. Kourouxous, T. Bauer, Business Research 12 (2019) 209–239.
date_created: 2019-11-13T08:27:11Z
date_updated: 2022-01-06T06:52:10Z
department:
- _id: '187'
- _id: '635'
doi: 10.1007/s40685-019-0093-7
intvolume: ' 12'
issue: '1'
language:
- iso: eng
main_file_link:
- url: https://link.springer.com/article/10.1007/s40685-019-0093-7
page: 209-239
publication: Business Research
publication_identifier:
issn:
- 2198-3402
- 2198-2627
publication_status: published
status: public
title: Violations of Dominance in Decision-Making
type: journal_article
user_id: '68607'
volume: 12
year: '2019'
...
---
_id: '14909'
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.
author:
- first_name: Thomas
full_name: Hoppe, Thomas
id: '22671'
last_name: Hoppe
- first_name: Deborah
full_name: Schanz, Deborah
last_name: Schanz
- first_name: Susann
full_name: Sturm, Susann
last_name: Sturm
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
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'
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} }'
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.'
ieee: 'T. Hoppe, D. Schanz, S. Sturm, and 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.'
short: 'T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Measuring Tax Complexity
Across Countries: A Survey Study on MNCs, 2019.'
date_created: 2019-11-13T08:35:50Z
date_updated: 2022-01-06T06:52:11Z
ddc:
- '330'
department:
- _id: '187'
- _id: '635'
doi: 10.2139/ssrn.3469663
file:
- access_level: closed
content_type: application/pdf
creator: hoppet
date_created: 2019-11-13T08:38:31Z
date_updated: 2019-11-13T08:38:31Z
file_id: '14912'
file_name: SSRN-id3469663.pdf
file_size: 1187488
relation: main_file
success: 1
file_date_updated: 2019-11-13T08:38:31Z
has_accepted_license: '1'
jel:
- H20
- H25
- C83
- O57
keyword:
- Tax Complexity
- Tax Index
- Tax System
- Multinational Corporations
- Tax Consultants
language:
- iso: eng
main_file_link:
- url: https://ssrn.com/abstract=3469663
status: public
title: 'Measuring Tax Complexity Across Countries: A Survey Study on MNCs'
type: working_paper
user_id: '61801'
year: '2019'
...
---
_id: '37346'
author:
- first_name: Jens
full_name: Müller, Jens
id: '1245'
last_name: Müller
- first_name: Vanessa
full_name: Gawehn, Vanessa
id: '52547'
last_name: Gawehn
citation:
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} }'
chicago: Müller, Jens, and Vanessa Gawehn. Tax Avoidance - Are Banks Any Different?,
2019.
ieee: J. Müller and V. Gawehn, Tax Avoidance - Are Banks Any Different? 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.
date_created: 2023-01-18T12:11:27Z
date_updated: 2023-01-24T10:31:34Z
department:
- _id: '189'
- _id: '635'
language:
- iso: eng
status: public
title: Tax Avoidance - Are Banks Any Different?
type: working_paper
user_id: '83776'
year: '2019'
...
---
_id: '4996'
abstract:
- lang: eng
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.
author:
- first_name: Rainer
full_name: Niemann, Rainer
last_name: Niemann
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
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
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} }'
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.'
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.'
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.
short: R. Niemann, C. Sureth-Sloane, Journal of Business Economics 89 (2019) 385–415.
date_created: 2018-10-29T12:17:58Z
date_updated: 2024-01-30T12:42:59Z
department:
- _id: '187'
- _id: '635'
doi: 10.1007/s11573-018-0918-4
intvolume: ' 89'
issue: '4'
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://link.springer.com/article/10.1007/s11573-018-0918-4
oa: '1'
page: 385-415
publication: Journal of Business Economics
publication_identifier:
issn:
- 0044-2372
- 1861-8928
publication_status: published
publisher: Springer Nature America, Inc
quality_controlled: '1'
status: public
title: Investment Timing Effects of Wealth Taxes under Uncertainty and Irreversibility
type: journal_article
user_id: '74000'
volume: 89
year: '2019'
...
---
_id: '17715'
abstract:
- lang: ger
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.
alternative_title:
- (Caren Sureth-Sloane ist Mitglied im Arbeitskreis Verrechnungspreise)
author:
- first_name: (Caren Sureth-Sloane)
full_name: Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft,
(Caren Sureth-Sloane)
last_name: Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft
citation:
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.
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.
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}
}'
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.
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.
short: (Caren Sureth-Sloane) Arbeitskreis Steuern der Schmalenbach-Gesellschaft
für Betriebswirtschaft, Betriebs-Berater 74 (2019) 1438–1442.
date_created: 2020-08-07T11:55:21Z
date_updated: 2024-03-24T14:01:53Z
department:
- _id: '187'
- _id: '635'
intvolume: ' 74'
issue: '25'
language:
- iso: ger
page: 1438-1442
publication: Betriebs-Berater
publisher: 'Deutscher Fachverlag GmbH '
status: public
title: Ein Lösungsvorschlag zur Vermeidung der überschießenden Wirkung der Grunderwerbsteuerreform
bei börsennotierten Kapitalgesellschaften
type: journal_article
user_id: '530'
volume: 74
year: '2019'
...
---
_id: '3902'
abstract:
- lang: eng
text: All over the world, firms and governments are increasingly concerned about
the rise in tax complexity. 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.
article_type: original
author:
- first_name: Thomas
full_name: Hoppe, Thomas
id: '22671'
last_name: Hoppe
- first_name: Deborah
full_name: Schanz, Deborah
last_name: Schanz
- first_name: Susann
full_name: Sturm, Susann
last_name: Sturm
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: Hoppe T, Schanz D, Sturm S, Sureth-Sloane C. What are the Drivers of Tax Complexity
for MNCs? Global Evidence. Intertax. 2018;46(8/9):654-675.
apa: Hoppe, T., Schanz, D., Sturm, S., & Sureth-Sloane, C. (2018). What are
the Drivers of Tax Complexity for MNCs? Global Evidence. Intertax, 46(8/9),
654–675.
bibtex: '@article{Hoppe_Schanz_Sturm_Sureth-Sloane_2018, title={What are the Drivers
of Tax Complexity for MNCs? Global Evidence}, volume={46}, number={8/9}, journal={Intertax},
publisher={Kluwer Law International}, author={Hoppe, Thomas and Schanz, Deborah
and Sturm, Susann and Sureth-Sloane, Caren}, year={2018}, pages={654–675} }'
chicago: 'Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane.
“What Are the Drivers of Tax Complexity for MNCs? Global Evidence.” Intertax
46, no. 8/9 (2018): 654–75.'
ieee: T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, “What are the Drivers
of Tax Complexity for MNCs? Global Evidence,” Intertax, vol. 46, no. 8/9,
pp. 654–675, 2018.
mla: Hoppe, Thomas, et al. “What Are the Drivers of Tax Complexity for MNCs? Global
Evidence.” Intertax, vol. 46, no. 8/9, Kluwer Law International, 2018,
pp. 654–75.
short: T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Intertax 46 (2018) 654–675.
date_created: 2018-08-13T11:38:40Z
date_updated: 2022-01-06T06:59:54Z
ddc:
- '330'
department:
- _id: '187'
- _id: '635'
file:
- access_level: closed
content_type: application/pdf
creator: hoppet
date_created: 2019-03-02T12:25:33Z
date_updated: 2019-03-02T12:25:33Z
file_id: '8182'
file_name: Hoppe et al. 2018.pdf
file_size: 4660077
relation: main_file
success: 1
file_date_updated: 2019-03-02T12:25:33Z
has_accepted_license: '1'
intvolume: ' 46'
issue: 8/9
language:
- iso: eng
page: 654-675
project:
- _id: '37'
grant_number: P01
name: Der Einfluss von steuerlicher Regulierung auf multinationale Unternehmen
publication: Intertax
publication_identifier:
issn:
- "\t0165-2826"
publication_status: published
publisher: Kluwer Law International
quality_controlled: '1'
status: public
title: What are the Drivers of Tax Complexity for MNCs? Global Evidence
type: journal_article
user_id: '68607'
volume: 46
year: '2018'
...
---
_id: '17518'
author:
- first_name: Thomas
full_name: Hoppe, Thomas
id: '22671'
last_name: Hoppe
- first_name: Susann
full_name: Sturm, Susann
last_name: Sturm
- first_name: Caren
full_name: Sureth-Sloane, Caren
last_name: Sureth-Sloane
citation:
ama: Hoppe T, Sturm S, Sureth-Sloane C. What are the Drivers of Tax Complexity for
MNCs? Global Evidence. Intertax. 2018. doi:10.2139/ssrn.3469663
apa: Hoppe, T., Sturm, S., & Sureth-Sloane, C. (2018). What are the Drivers
of Tax Complexity for MNCs? Global Evidence. Intertax. https://doi.org/10.2139/ssrn.3469663
bibtex: '@article{Hoppe_Sturm_Sureth-Sloane_2018, title={What are the Drivers of
Tax Complexity for MNCs? Global Evidence}, DOI={10.2139/ssrn.3469663},
journal={Intertax}, author={Hoppe, Thomas and Sturm, Susann and Sureth-Sloane,
Caren}, year={2018} }'
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.
ieee: T. Hoppe, S. Sturm, and C. Sureth-Sloane, “What are the Drivers of Tax Complexity
for MNCs? Global Evidence,” Intertax, 2018.
mla: Hoppe, Thomas, et al. “What Are the Drivers of Tax Complexity for MNCs? Global
Evidence.” Intertax, 2018, doi:10.2139/ssrn.3469663.
short: T. Hoppe, S. Sturm, C. Sureth-Sloane, Intertax (2018).
date_created: 2020-07-31T11:26:49Z
date_updated: 2022-01-06T06:53:14Z
department:
- _id: '635'
doi: 10.2139/ssrn.3469663
language:
- iso: eng
publication: Intertax
status: public
title: What are the Drivers of Tax Complexity for MNCs? Global Evidence
type: journal_article
user_id: '61801'
year: '2018'
...
---
_id: '17718'
author:
- first_name: Birgitta
full_name: Wolff, Birgitta
last_name: Wolff
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
- first_name: Barbara
full_name: Weissenberger, Barbara
last_name: Weissenberger
citation:
ama: Wolff B, Sureth-Sloane C, Weissenberger B. BWL greift gesellschaftlichen Wandel
auf. Frankfurter Allgemeine Zeitung. 2018.
apa: Wolff, B., Sureth-Sloane, C., & Weissenberger, B. (2018). BWL greift gesellschaftlichen
Wandel auf. Frankfurter Allgemeine Zeitung.
bibtex: '@article{Wolff_Sureth-Sloane_Weissenberger_2018, title={BWL greift gesellschaftlichen
Wandel auf}, number={293}, journal={Frankfurter Allgemeine Zeitung}, author={Wolff,
Birgitta and Sureth-Sloane, Caren and Weissenberger, Barbara}, year={2018} }'
chicago: Wolff, Birgitta, Caren Sureth-Sloane, and Barbara Weissenberger. “BWL Greift
Gesellschaftlichen Wandel Auf.” Frankfurter Allgemeine Zeitung, 2018.
ieee: B. Wolff, C. Sureth-Sloane, and B. Weissenberger, “BWL greift gesellschaftlichen
Wandel auf,” Frankfurter Allgemeine Zeitung, no. 293, 2018.
mla: Wolff, Birgitta, et al. “BWL Greift Gesellschaftlichen Wandel Auf.” Frankfurter
Allgemeine Zeitung, no. 293, 2018.
short: B. Wolff, C. Sureth-Sloane, B. Weissenberger, Frankfurter Allgemeine Zeitung
(2018).
date_created: 2020-08-07T11:54:52Z
date_updated: 2022-01-06T06:53:17Z
department:
- _id: '635'
issue: '293'
language:
- iso: eng
main_file_link:
- url: https://www.faz.net/aktuell/wirtschaft/wie-bwl-zu-einer-gesellschaftswissenschaft-wurde-15944677.html
page: '16'
publication: Frankfurter Allgemeine Zeitung
publication_date: 2018-12-17
status: public
title: BWL greift gesellschaftlichen Wandel auf
type: newspaper_article
user_id: '61801'
year: '2018'
...
---
_id: '5009'
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.
author:
- first_name: Thomas
full_name: Bauer, Thomas
last_name: Bauer
- first_name: Thomas
full_name: Kourouxous, Thomas
id: '66936'
last_name: Kourouxous
- first_name: Peter
full_name: Krenn, Peter
last_name: Krenn
citation:
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.'
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.'
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} }'
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.'
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.'
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.'
short: T. Bauer, T. Kourouxous, P. Krenn, Business Research 11 (2018) 33–76.
date_created: 2018-10-30T12:18:42Z
date_updated: 2022-01-06T07:01:34Z
department:
- _id: '187'
- _id: '635'
intvolume: ' 11'
issue: '1'
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'
page: 33-76
publication: Business Research
status: public
title: 'Taxation and Agency Conflicts between Firm Owners and Managers: A Review'
type: journal_article
user_id: '68607'
volume: 11
year: '2018'
...
---
_id: '4743'
abstract:
- lang: ger
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."
author:
- first_name: Sönke
full_name: Sievers, Sönke
id: '46447'
last_name: Sievers
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
- first_name: André
full_name: Uhde, André
id: '36049'
last_name: Uhde
orcid: https://orcid.org/0000-0002-8058-8857
citation:
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.'
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.'
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} }'
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.'
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.'
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.'
short: S. Sievers, C. Sureth-Sloane, A. Uhde, Die Wirtschaftsprüfung 71 (2018) 569–575.
date_created: 2018-10-15T10:42:21Z
date_updated: 2023-01-31T12:09:32Z
department:
- _id: '187'
- _id: '275'
- _id: '188'
- _id: '635'
- _id: '186'
intvolume: ' 71'
issue: '9'
language:
- iso: ger
page: 569-575
publication: Die Wirtschaftsprüfung
quality_controlled: '1'
status: public
title: 'Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung
vor dem Hintergrund der Entwicklungen bei thyssenkrupp'
type: journal_article
user_id: '21222'
volume: 71
year: '2018'
...
---
_id: '14900'
author:
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
- first_name: Birgitta
full_name: Wolff, Birgitta
last_name: Wolff
citation:
ama: Sureth-Sloane C, Wolff B. 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.
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} }'
chicago: Sureth-Sloane, Caren, and Birgitta Wolff. “BWL greift gesellschaftlichen
Wandel auf.” Frankfurter Allgemeine Zeitung, 2018.
ieee: C. Sureth-Sloane and B. Wolff, “BWL greift gesellschaftlichen Wandel auf,”
Frankfurter Allgemeine Zeitung, no. 293, 2018.
mla: Sureth-Sloane, Caren, and Birgitta Wolff. “BWL greift gesellschaftlichen Wandel
auf.” Frankfurter Allgemeine Zeitung, no. 293, 2018.
short: C. Sureth-Sloane, B. Wolff, Frankfurter Allgemeine Zeitung (2018).
date_created: 2019-11-13T07:49:03Z
date_updated: 2023-07-13T13:10:43Z
department:
- _id: '187'
- _id: '635'
issue: '293'
language:
- iso: ger
page: '16'
publication: Frankfurter Allgemeine Zeitung
publication_date: 17.12.2018
publication_status: published
status: public
title: BWL greift gesellschaftlichen Wandel auf
type: newspaper_article
user_id: '61801'
year: '2018'
...
---
_id: '2241'
abstract:
- lang: ger
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.
article_type: original
author:
- first_name: Thomas
full_name: Hoppe, Thomas
id: '22671'
last_name: Hoppe
- first_name: Deborah
full_name: Schanz, Deborah
last_name: Schanz
- first_name: Susann
full_name: Sturm, Susann
last_name: Sturm
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
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.
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.
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}
}'
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.'
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.
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.
short: T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Die Wirtschaftsprüfung 70
(2017) 1026–1033.
date_created: 2018-04-06T07:27:32Z
date_updated: 2022-01-06T06:55:32Z
department:
- _id: '187'
- _id: '635'
intvolume: ' 70'
issue: '17'
keyword:
- Steuersystem
- Komplexität
- Steuergesetz
- Steuerliche Rahmenbedingungen
- BEPS
language:
- iso: ger
page: 1026-1033
project:
- _id: '37'
grant_number: P01
name: Der Einfluss von steuerlicher Regulierung auf multinationale Unternehmen
publication: Die Wirtschaftsprüfung
publication_status: published
publisher: IDW
status: public
title: Warum ist unser Steuersystem so komplex? Eine befragungsbasierte Analyse
type: journal_article
user_id: '68607'
volume: 70
year: '2017'
...
---
_id: '2247'
author:
- first_name: Thomas
full_name: Hoppe, Thomas
id: '22671'
last_name: Hoppe
- first_name: Deborah
full_name: Schanz, Deborah
last_name: Schanz
- first_name: Susann
full_name: Sturm, Susann
last_name: Sturm
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
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. (2017). 2016 Global
MNC Tax Complexity Survey - Executive Summary. https://doi.org/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} }'
chicago: Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane. 2016
Global MNC Tax Complexity Survey - Executive Summary, 2017. https://doi.org/10.13140/RG.2.2.23707.46881.
ieee: T. Hoppe, D. Schanz, S. Sturm, and 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.
short: T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, 2016 Global MNC Tax Complexity
Survey - Executive Summary, 2017.
date_created: 2018-04-06T07:40:18Z
date_updated: 2022-01-06T06:55:33Z
ddc:
- '330'
department:
- _id: '187'
- _id: '635'
doi: 10.13140/RG.2.2.23707.46881
file:
- access_level: open_access
content_type: application/pdf
creator: hoppet
date_created: 2018-04-06T07:40:03Z
date_updated: 2018-04-06T07:40:03Z
file_id: '2248'
file_name: Hoppe Schanz Sturm Sureth-Sloane 2017.pdf
file_size: 4020983
relation: main_file
file_date_updated: 2018-04-06T07:40:03Z
has_accepted_license: '1'
language:
- iso: eng
main_file_link:
- open_access: '1'
url: www.taxcomplexity.org
oa: '1'
page: '27'
project:
- _id: '37'
grant_number: P01
name: Der Einfluss von steuerlicher Regulierung auf multinationale Unternehmen
status: public
title: 2016 Global MNC Tax Complexity Survey - Executive Summary
type: report
urn: '22477'
user_id: '68607'
year: '2017'
...
---
_id: '2250'
abstract:
- lang: eng
text: All over the world, firms and governments are increasingly concerned about
the rise in tax complexity. 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.
author:
- first_name: Thomas
full_name: Hoppe, Thomas
id: '22671'
last_name: Hoppe
- first_name: Deborah
full_name: Schanz, Deborah
last_name: Schanz
- first_name: Susann
full_name: Sturm, Susann
last_name: Sturm
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
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
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
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} }'
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.
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.
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.
date_created: 2018-04-06T07:44:59Z
date_updated: 2022-01-06T06:55:34Z
ddc:
- '330'
department:
- _id: '187'
- _id: '635'
doi: 10.2139/ssrn.3046546
file:
- access_level: closed
content_type: application/pdf
creator: hoppet
date_created: 2018-04-06T07:48:31Z
date_updated: 2018-04-06T07:48:31Z
file_id: '2253'
file_name: Hoppe Schanz Sturm Sureth-Sloane 2017.pdf
file_size: 1077359
relation: main_file
success: 1
file_date_updated: 2018-04-06T07:48:31Z
has_accepted_license: '1'
jel:
- H20
- H25
- C83
- O57
keyword:
- Complexity Drivers
- International Comparison
- Survey
- Tax Complexity
- Tax Practitioners
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://ssrn.com/abstract=3046546
oa: '1'
page: '28'
project:
- _id: '37'
grant_number: P01
name: Der Einfluss von steuerlicher Regulierung auf multinationale Unternehmen
publication_identifier:
issn:
- 1556-5068
status: public
title: What are the Drivers of Tax Complexity for Multinational Corporations? Evidence
from 108 Countries
type: working_paper
user_id: '68607'
year: '2017'
...
---
_id: '4702'
author:
- first_name: Vanessa
full_name: Flagmeier, Vanessa
id: '8084'
last_name: Flagmeier
- first_name: Jens
full_name: Müller, Jens
id: '1245'
last_name: Müller
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
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
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
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} }'
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.
ieee: V. Flagmeier, J. Müller, and C. Sureth-Sloane, When Do Managers Highlight
Their Effective Tax Rate?, vol. 214. 2017.
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.
date_created: 2018-10-12T08:35:31Z
date_updated: 2022-01-06T07:01:19Z
department:
- _id: '187'
- _id: '189'
- _id: '551'
- _id: '635'
doi: arqus Working Paper No. 214
intvolume: ' 214'
language:
- iso: eng
series_title: arqus Working Paper
status: public
title: When Do Managers Highlight Their Effective Tax Rate?
type: working_paper
user_id: '68607'
volume: 214
year: '2017'
...
---
_id: '4712'
author:
- first_name: Annika
full_name: Mehrmann, Annika
id: '4324'
last_name: Mehrmann
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
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
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
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} }'
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.
ieee: A. Mehrmann and C. Sureth-Sloane, Tax Loss Offset Restrictions and Biased
Perception of Risky Investments, vol. 222. 2017.
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.
date_created: 2018-10-12T08:40:30Z
date_updated: 2022-01-06T07:01:19Z
department:
- _id: '187'
- _id: '635'
doi: arqus Working Paper No. 222
intvolume: ' 222'
language:
- iso: eng
series_title: arqus Working Paper Series
status: public
title: Tax Loss Offset Restrictions and Biased Perception of Risky Investments
type: working_paper
user_id: '68607'
volume: 222
year: '2017'
...
---
_id: '5014'
abstract:
- lang: eng
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.
author:
- first_name: Thomas
full_name: Bauer, Thomas
last_name: Bauer
- first_name: Thomas
full_name: Kourouxous, Thomas
id: '66936'
last_name: Kourouxous
citation:
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
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} }'
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.'
ieee: T. Bauer and T. Kourouxous, “Capital Charge Rates, Investment Incentives and
Taxation,” European Accounting Review, vol. 26, no. 3, pp. 419–440, 2017.
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.
short: T. Bauer, T. Kourouxous, European Accounting Review 26 (2017) 419–440.
date_created: 2018-10-30T12:44:44Z
date_updated: 2022-01-06T07:01:34Z
department:
- _id: '187'
- _id: '635'
doi: 10.1080/09638180.2016.1169938
intvolume: ' 26'
issue: '3'
language:
- iso: eng
page: 419-440
publication: European Accounting Review
publication_identifier:
issn:
- 0963-8180
- 1468-4497
publication_status: published
publisher: Informa UK Limited
status: public
title: Capital Charge Rates, Investment Incentives and Taxation
type: journal_article
user_id: '61801'
volume: 26
year: '2017'
...
---
_id: '3542'
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."
author:
- first_name: Aljosa
full_name: Valentincic, Aljosa
last_name: Valentincic
- first_name: Ales
full_name: Novak, Ales
last_name: Novak
- first_name: Urska
full_name: Kosi, Urska
id: '54068'
last_name: Kosi
citation:
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
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
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} }'
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.'
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.
short: A. Valentincic, A. Novak, U. Kosi, Accounting in Europe 14 (2017) 358–387.
date_created: 2018-07-11T08:57:03Z
date_updated: 2023-01-24T15:34:31Z
department:
- _id: '551'
- _id: '635'
- _id: '186'
doi: 10.1080/17449480.2017.1378821
intvolume: ' 14'
issue: '3'
jel:
- M41
- C23
- L21
- P20
keyword:
- private firms
- accounting quality
- development of accounting standards
- IFRS-like standards
- Slovenia
language:
- iso: eng
page: 358-387
publication: Accounting in Europe
publication_status: published
status: public
title: Accounting quality in private firms during the transition towards international
standards
type: journal_article
user_id: '54068'
volume: 14
year: '2017'
...
---
_id: '4685'
abstract:
- lang: eng
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.
author:
- first_name: Markus
full_name: Diller, Markus
last_name: Diller
- first_name: Pia
full_name: Kortebusch, Pia
last_name: Kortebusch
- first_name: Georg
full_name: Schneider, Georg
last_name: Schneider
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
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
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}
}'
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.'
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.'
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.
short: M. Diller, P. Kortebusch, G. Schneider, C. Sureth-Sloane, European Accounting
Review 26 (2017) 441–468.
date_created: 2018-10-12T08:27:42Z
date_updated: 2023-01-31T12:10:12Z
department:
- _id: '187'
- _id: '635'
doi: 10.1080/09638180.2016.1169939
intvolume: ' 26'
issue: '3'
language:
- iso: eng
page: 441-468
publication: European Accounting Review
quality_controlled: '1'
status: public
title: Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty
and Foster Investment
type: journal_article
user_id: '21222'
volume: 26
year: '2017'
...
---
_id: '4774'
article_type: original
author:
- first_name: Michael
full_name: Ebert, Michael
id: '42419'
last_name: Ebert
- first_name: Dirk
full_name: Simons, Dirk
last_name: Simons
- first_name: Jack D
full_name: Stecher, Jack D
last_name: Stecher
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.
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} }'
chicago: 'Ebert, Michael, Dirk Simons, and Jack D Stecher. “Discretionary Aggregation.”
The Accounting Review 92, no. 1 (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.
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.
date_created: 2018-10-18T10:51:56Z
date_updated: 2023-12-18T13:30:51Z
department:
- _id: '190'
- _id: '186'
- _id: '635'
intvolume: ' 92'
issue: '1'
language:
- iso: eng
page: 73--91
publication: The Accounting Review
publication_status: published
status: public
title: Discretionary aggregation
type: journal_article
user_id: '42419'
volume: 92
year: '2017'
...
---
_id: '4703'
abstract:
- lang: eng
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.
author:
- first_name: Annika
full_name: Hegemann, Annika
last_name: Hegemann
- first_name: Angela
full_name: Kunoth, Angela
last_name: Kunoth
- first_name: Kristina
full_name: Rupp, Kristina
last_name: Rupp
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
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
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
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} }'
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 .'
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 .'
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
.
short: A. Hegemann, A. Kunoth, K. Rupp, C. Sureth-Sloane, Review of Managerial Science
11 (2017) 571–603.
date_created: 2018-10-12T08:38:21Z
date_updated: 2024-01-30T12:43:17Z
department:
- _id: '187'
- _id: '635'
doi: '10.1007/s11846-016-0197-9 '
intvolume: ' 11'
issue: '3'
language:
- iso: eng
main_file_link:
- open_access: '1'
oa: '1'
page: 571-603
publication: Review of Managerial Science
quality_controlled: '1'
status: public
title: Hold or Sell? How Capital Gains Taxation Affects Holding Decisions
type: journal_article
user_id: '74000'
volume: 11
year: '2017'
...
---
_id: '1771'
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.
- lang: eng
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.
article_type: original
author:
- first_name: Thomas
full_name: Hoppe, Thomas
id: '22671'
last_name: Hoppe
- first_name: Ralf
full_name: Maiterth, Ralf
last_name: Maiterth
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
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
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.'
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.
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.
short: T. Hoppe, R. Maiterth, C. Sureth-Sloane, Schmalenbachs Zeitschrift für betriebswirtschaftliche
Forschung 68 (2016) 3–45.
date_created: 2018-03-23T14:04:24Z
date_updated: 2022-01-06T06:53:17Z
department:
- _id: '187'
- _id: '635'
doi: 10.1007/s41471-016-0005-x
intvolume: ' 68'
issue: '1'
jel:
- H21
- H24
- H25
- C54
keyword:
- Steuerbelastung
- Substanzbesteuerung
- Ungleiche Vermögensverteilung
- Veranlagungssimulation
- Vermögensteuer
language:
- iso: ger
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
oa: '1'
page: 3-45
publication: Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung
publication_identifier:
issn:
- 0341-2687
- 2366-6153
publication_status: published
publisher: Springer Nature
quality_controlled: '1'
status: public
title: Eigenkapitalverzehr und Substanzbesteuerung deutscher Unternehmen durch eine
Vermögensteuer – eine empirische Analyse
type: journal_article
user_id: '61801'
volume: 68
year: '2016'
...
---
_id: '17759'
author:
- first_name: Annika
full_name: Mehrmann, Annika
id: '4324'
last_name: Mehrmann
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: Mehrmann A, Sureth-Sloane C. Tax Loss Offset Restrictions and Biased Perceptions
of Risky Investments.; 2016.
apa: Mehrmann, A., & Sureth-Sloane, C. (2016). Tax Loss Offset Restrictions
and Biased Perceptions of Risky Investments.
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} }'
chicago: Mehrmann, Annika, and Caren Sureth-Sloane. Tax Loss Offset Restrictions
and Biased Perceptions of Risky Investments. TAF Working Paper No. 28, 2016.
ieee: A. Mehrmann and C. Sureth-Sloane, Tax Loss Offset Restrictions and Biased
Perceptions of Risky Investments. 2016.
mla: Mehrmann, Annika, and Caren Sureth-Sloane. Tax Loss Offset Restrictions
and Biased Perceptions of Risky Investments. 2016.
short: A. Mehrmann, C. Sureth-Sloane, Tax Loss Offset Restrictions and Biased Perceptions
of Risky Investments, 2016.
date_created: 2020-08-10T09:05:27Z
date_updated: 2022-01-06T06:53:19Z
department:
- _id: '635'
language:
- iso: eng
main_file_link:
- url: https://en.wiwi.uni-paderborn.de/fileadmin/cetar/TAF_Working_Paper_Series/TAF_WP_028_MehrmannSureth-Sloane2017.pdf
series_title: TAF Working Paper No. 28
status: public
title: Tax Loss Offset Restrictions and Biased Perceptions of Risky Investments
type: working_paper
user_id: '61801'
year: '2016'
...
---
_id: '4714'
author:
- first_name: Rolf
full_name: König, Rolf
last_name: König
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: König R, Sureth-Sloane C. 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.
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} }'
chicago: König, Rolf, and Caren 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.
mla: König, Rolf, and Caren Sureth-Sloane. Besteuerung und Rechtsformwahl.
7th ed., Verlag Neue Wirtschafts-Briefe, Herne, 2016.
short: R. König, C. Sureth-Sloane, Besteuerung und Rechtsformwahl, 7th ed., Verlag
Neue Wirtschafts-Briefe, Herne, 2016.
date_created: 2018-10-12T08:50:20Z
date_updated: 2022-01-06T07:01:19Z
department:
- _id: '187'
- _id: '635'
edition: '7'
language:
- iso: ger
publisher: Verlag Neue Wirtschafts-Briefe, Herne
status: public
title: Besteuerung und Rechtsformwahl
type: book
user_id: '61801'
year: '2016'
...
---
_id: '5022'
abstract:
- lang: eng
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."
author:
- first_name: Stephan
full_name: Alberternst, Stephan
last_name: Alberternst
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
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).
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} }'
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.
mla: Alberternst, Stephan, and Caren Sureth-Sloane. Interest Barrier and Capital
Structure Response. Vol. 206, 2016.
short: S. Alberternst, C. Sureth-Sloane, Interest Barrier and Capital Structure
Response, 2016.
date_created: 2018-10-30T13:11:31Z
date_updated: 2022-01-06T07:01:35Z
ddc:
- '330'
department:
- _id: '187'
- _id: '635'
file:
- access_level: closed
content_type: application/pdf
creator: llennard
date_created: 2020-09-24T12:41:51Z
date_updated: 2020-09-24T12:41:51Z
file_id: '19655'
file_name: arqus_206.pdf
file_size: 940451
relation: main_file
success: 1
file_date_updated: 2020-09-24T12:41:51Z
has_accepted_license: '1'
intvolume: ' 206'
language:
- iso: eng
series_title: arqus, Quantitative Research in Taxation
status: public
title: Interest Barrier and Capital Structure Response
type: working_paper
user_id: '61801'
volume: 206
year: '2016'
...
---
_id: '4034'
abstract:
- lang: eng
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.
author:
- first_name: Annita
full_name: Florou, Annita
last_name: Florou
- first_name: Urska
full_name: Kosi, Urska
id: '54068'
last_name: Kosi
- first_name: Peter F
full_name: Pope, Peter F
last_name: Pope
citation:
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
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
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} }'
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.'
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.'
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.
date_created: 2018-08-22T07:16:25Z
date_updated: 2023-01-18T13:41:47Z
department:
- _id: '551'
- _id: '635'
- _id: '186'
doi: 10.1080/00014788.2016.1224968
intvolume: ' 47'
issue: '1'
jel:
- G15
- G33
- K20
- M41
- M48
keyword:
- IFRS
- debt markets
- credit ratings
- credit relevance
language:
- iso: eng
page: 1-29
publication: Accounting and Business Research
publication_status: published
status: public
title: Are international accounting standards more credit relevant than domestic standards?
type: journal_article
user_id: '54068'
volume: 47
year: '2016'
...
---
_id: '37098'
author:
- first_name: Aljosa
full_name: Valentincic, Aljosa
last_name: Valentincic
- first_name: Ales
full_name: Novak, Ales
last_name: Novak
- first_name: Urska
full_name: Kosi, Urska
id: '54068'
last_name: Kosi
citation:
ama: 'Valentincic A, Novak A, Kosi U. Accounting quality in private firms during
the transition to international standards. In: ; 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.
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} }'
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.
mla: Valentincic, Aljosa, et al. Accounting Quality in Private Firms during the
Transition to International Standards. 2016.
short: 'A. Valentincic, A. Novak, U. Kosi, in: 2016.'
conference:
end_date: 2016-07-09
location: Siena, Italy
name: 7th Workshop on Accounting and Regulation
start_date: 2016-07-07
date_created: 2023-01-17T13:04:16Z
date_updated: 2023-01-18T14:02:03Z
department:
- _id: '635'
- _id: '186'
- _id: '551'
language:
- iso: eng
status: public
title: Accounting quality in private firms during the transition to international
standards
type: conference
user_id: '88603'
year: '2016'
...
---
_id: '4744'
author:
- first_name: Regina
full_name: Ortmann, Regina
id: '10020'
last_name: Ortmann
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
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
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} }'
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.'
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.'
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.
date_created: 2018-10-15T10:58:23Z
date_updated: 2023-01-31T12:12:12Z
department:
- _id: '590'
- _id: '187'
- _id: '635'
doi: 10.1007/s1007-015-0780-6
intvolume: ' 86'
issue: '5'
language:
- iso: ger
page: 441-475
publication: Journal of Business Economics
quality_controlled: '1'
status: public
title: Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational
Groups?
type: journal_article
user_id: '21222'
volume: 86
year: '2016'
...
---
_id: '17951'
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.
author:
- first_name: Stephan
full_name: Alberternst, Stephan
last_name: Alberternst
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: Alberternst S, Sureth-Sloane C. The Effect of Taxes on Corporate Financing
Decisions - Evidence from the German Interest Barrier.; 2015.
apa: Alberternst, S., & Sureth-Sloane, C. (2015). The Effect of Taxes on
Corporate Financing Decisions - Evidence from the German Interest Barrier.
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.
ieee: S. Alberternst and C. Sureth-Sloane, The Effect of Taxes on Corporate Financing
Decisions - Evidence from the German Interest Barrier. 2015.
mla: Alberternst, Stephan, and Caren 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.
date_created: 2020-08-14T07:48:03Z
date_updated: 2022-01-06T06:53:23Z
department:
- _id: '635'
language:
- iso: eng
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
status: public
title: The Effect of Taxes on Corporate Financing Decisions - Evidence from the German
Interest Barrier
type: working_paper
user_id: '61801'
year: '2015'
...
---
_id: '2254'
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.
- lang: eng
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.
alternative_title:
- Wealth Tax and its Implications for Germany as a Location for Business - An Economic
Analysis
author:
- first_name: Thomas
full_name: Hoppe, Thomas
id: '22671'
last_name: Hoppe
- first_name: Ralf
full_name: Maiterth, Ralf
last_name: Maiterth
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
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
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
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}
}'
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.
ieee: T. Hoppe, R. Maiterth, and C. Sureth-Sloane, Vermögensteuer und Ihre Implikationen
für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse.
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.
date_created: 2018-04-06T07:51:21Z
date_updated: 2022-01-06T06:55:36Z
ddc:
- '330'
department:
- _id: '187'
- _id: '635'
doi: 10.2139/ssrn.2548398
file:
- access_level: closed
content_type: application/pdf
creator: hoppet
date_created: 2018-04-06T07:53:46Z
date_updated: 2018-04-06T07:53:46Z
file_id: '2255'
file_name: Hoppe Maiterth Sureth-Sloane 2015.pdf
file_size: 1077359
relation: main_file
success: 1
file_date_updated: 2018-04-06T07:53:46Z
has_accepted_license: '1'
jel:
- H21
- H24
- H25
- C54
keyword:
- Steuerbelastung
- Substanzbesteuerung
- ungleiche Vermögensverteilung
- Veranlagungssimulation
- Vermögensteuer
language:
- iso: ger
main_file_link:
- open_access: '1'
url: https://ssrn.com/abstract=2548398
oa: '1'
page: '45'
publication_identifier:
issn:
- 1556-5068
status: public
title: Vermögensteuer und Ihre Implikationen für den Wirtschaftsstandort Deutschland
- eine betriebswirtschaftliche Analyse
type: working_paper
user_id: '61801'
year: '2015'
...
---
_id: '4745'
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. '
author:
- first_name: Regina
full_name: Ortmann, Regina
id: '10020'
last_name: Ortmann
citation:
ama: Ortmann R. 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).
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} }'
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.
ieee: R. Ortmann, Uncertainty in Weighting Formulary Apportionment Factors. How
Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?,
vol. 2015–10. 2015.
mla: Ortmann, Regina. Uncertainty in Weighting Formulary Apportionment Factors.
How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?,.
Vol. 2015–10, 2015.
short: R. Ortmann, Uncertainty in Weighting Formulary Apportionment Factors. How
Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?, 2015.
date_created: 2018-10-15T11:00:01Z
date_updated: 2022-01-06T07:01:20Z
ddc:
- '330'
department:
- _id: '590'
- _id: '635'
file:
- access_level: closed
content_type: application/pdf
creator: llennard
date_created: 2020-08-14T08:06:12Z
date_updated: 2020-08-14T08:06:12Z
file_id: '17958'
file_name: TAF_WP_010_Ortmann_2015.pdf
file_size: 254259
relation: main_file
success: 1
file_date_updated: 2020-08-14T08:06:12Z
has_accepted_license: '1'
language:
- iso: eng
main_file_link:
- url: https://en.wiwi.uni-paderborn.de/fileadmin/cetar/TAF_Working_Paper_Series/TAF_WP_010_Ortmann_2015.pdf
series_title: WU Working Paper Series
status: public
title: Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting
Uncertainty Impact After-Tax Income of Multinational Groups?,
type: working_paper
user_id: '21222'
volume: 2015 - 10
year: '2015'
...
---
_id: '4756'
author:
- first_name: Benjamin
full_name: Oßwald, Benjamin
last_name: Oßwald
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
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.
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.
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} }'
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.'
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.
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.
short: B. Oßwald, C. Sureth-Sloane, Steuer Und Wirtschaft International 25 (2015)
478–486.
date_created: 2018-10-15T12:52:37Z
date_updated: 2022-01-06T07:01:21Z
department:
- _id: '187'
- _id: '635'
intvolume: ' 25'
issue: '10'
language:
- iso: eng
page: 478-486
publication: Steuer und Wirtschaft International
status: public
title: Entscheidungskalküle US-amerikanischer Unternehmen bei Tax Inversions. What
Drives the Decision of U.S. Firms to Expatriate?
type: journal_article
user_id: '61801'
volume: 25
year: '2015'
...
---
_id: '4757'
author:
- first_name: Rainer
full_name: Niemann, Rainer
last_name: Niemann
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
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).
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} }'
chicago: Niemann, Rainer, and Caren Sureth-Sloane. Investment Effects of Wealth
Taxes under Uncertainty and Irreversibility. Vol. 209. Arqus, Quantitative
Research in Taxation, 2015.
ieee: R. Niemann and C. Sureth-Sloane, Investment Effects of Wealth Taxes under
Uncertainty and Irreversibility, vol. 209. 2015.
mla: Niemann, Rainer, and Caren 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.
date_created: 2018-10-15T12:54:30Z
date_updated: 2022-01-06T07:01:21Z
department:
- _id: '187'
- _id: '635'
intvolume: ' 209'
language:
- iso: eng
series_title: arqus, Quantitative Research in Taxation
status: public
title: Investment Effects of Wealth Taxes under Uncertainty and Irreversibility
type: working_paper
user_id: '61801'
volume: 209
year: '2015'
...
---
_id: '5047'
author:
- first_name: Caren
full_name: Sureth, Caren
last_name: Sureth
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'
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} }'
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.'
ieee: 'C. Sureth, “Mehr Theorie wagen: Eine neue Ausbildung für die Praxis?,” WiSt
- Wirtschaftswissenschaftliches Studium, vol. 42, no. 5, pp. 257–260, 2015.'
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.
date_created: 2018-10-30T13:56:11Z
date_updated: 2022-01-06T07:01:35Z
department:
- _id: '187'
- _id: '635'
doi: 10.15358/0340-1650_2013_5_257
intvolume: ' 42'
issue: '5'
language:
- iso: ger
page: 257-260
publication: WiSt - Wirtschaftswissenschaftliches Studium
publication_identifier:
issn:
- 0340-1650
publication_status: published
publisher: C.H. Beck
status: public
title: 'Mehr Theorie wagen: Eine neue Ausbildung für die Praxis?'
type: journal_article
user_id: '61801'
volume: 42
year: '2015'
...
---
_id: '4035'
abstract:
- lang: eng
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.
author:
- first_name: Annita
full_name: Florou, Annita
last_name: Florou
- first_name: Urska
full_name: Kosi, Urska
id: '54068'
last_name: Kosi
citation:
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
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
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} }'
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.'
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.'
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.
date_created: 2018-08-22T07:47:41Z
date_updated: 2023-01-24T15:32:37Z
department:
- _id: '551'
- _id: '635'
- _id: '186'
doi: 10.1007/s11142
extern: '1'
intvolume: ' 20'
issue: '4'
jel:
- G15
- K22
- M41
- M48
keyword:
- Accounting regulation
- IFRS
- Accounting quality
- Public and private debt markets
- Cost of debt
language:
- iso: eng
page: 1407-1456
publication: Review of Accounting Studies
publication_identifier:
eissn:
- 1573-7136
publication_status: published
status: public
title: Does mandatory IFRS adoption facilitate debt financing?
type: journal_article
user_id: '54068'
volume: 20
year: '2015'
...
---
_id: '17962'
author:
- first_name: Sönke
full_name: Albers, Sönke
last_name: Albers
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
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? Business Research, 5(2).'
bibtex: '@article{Albers_Sureth-Sloane_2014, title={Editorial: What Is and What
Is Not a Substantial Contribution?}, volume={5}, number={2}, journal={Business
Research}, author={Albers, Sönke and Sureth-Sloane, Caren}, year={2014} }'
chicago: 'Albers, Sönke, and Caren Sureth-Sloane. “Editorial: What Is and What Is
Not a Substantial Contribution?” Business Research 5, no. 2 (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.'
mla: 'Albers, Sönke, and Caren Sureth-Sloane. “Editorial: What Is and What Is Not
a Substantial Contribution?” Business Research, vol. 5, no. 2, 2014.'
short: S. Albers, C. Sureth-Sloane, Business Research 5 (2014).
date_created: 2020-08-14T08:58:07Z
date_updated: 2022-01-06T06:53:24Z
department:
- _id: '635'
intvolume: ' 5'
issue: '2'
language:
- iso: eng
main_file_link:
- open_access: '1'
url: https://link.springer.com/content/pdf/10.1007/BF03342734.pdf
oa: '1'
publication: Business Research
status: public
title: 'Editorial: What Is and What Is Not a Substantial Contribution?'
type: journal_article
user_id: '61801'
volume: 5
year: '2014'
...
---
_id: '4750'
author:
- first_name: Regina
full_name: Ortmann, Regina
id: '10020'
last_name: Ortmann
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: Ortmann R, Sureth-Sloane C. Can the CCCTB Alleviate Tax Discrimination against
Loss-Making European Multinational Groups? Vol 165.; 2014.
apa: Ortmann, R., & Sureth-Sloane, C. (2014). Can the CCCTB Alleviate Tax
Discrimination against Loss-Making European Multinational Groups? (Vol. 165).
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} }'
chicago: Ortmann, Regina, and Caren Sureth-Sloane. Can the CCCTB Alleviate Tax
Discrimination against Loss-Making European Multinational Groups? Vol. 165.
Arqus, Quantitative Research in Taxation, 2014.
ieee: R. Ortmann and C. Sureth-Sloane, Can the CCCTB Alleviate Tax Discrimination
against Loss-Making European Multinational Groups?, vol. 165. 2014.
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. Sureth-Sloane, Can the CCCTB Alleviate Tax Discrimination
against Loss-Making European Multinational Groups?, 2014.
date_created: 2018-10-15T11:07:03Z
date_updated: 2022-01-06T07:01:21Z
department:
- _id: '590'
- _id: '187'
- _id: '635'
intvolume: ' 165'
language:
- iso: eng
series_title: arqus, Quantitative Research in Taxation
status: public
title: Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational
Groups?
type: working_paper
user_id: '61801'
volume: 165
year: '2014'
...
---
_id: '5036'
author:
- first_name: Rene
full_name: Fahr, Rene
id: '111'
last_name: Fahr
- first_name: Elmar A.
full_name: Janssen, Elmar A.
last_name: Janssen
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: Fahr R, Janssen EA, Sureth-Sloane C. Can Tax Rate Increases Foster Investment
Under Entry and Exit Flexibility? - Insights from an Economic Experiment.
Vol 166.; 2014.
apa: Fahr, R., Janssen, E. A., & Sureth-Sloane, C. (2014). Can Tax Rate Increases
Foster Investment Under Entry and Exit Flexibility? - Insights from an Economic
Experiment (Vol. 166).
bibtex: '@book{Fahr_Janssen_Sureth-Sloane_2014, series={arqus, Quantitative Research
in Taxation}, title={Can Tax Rate Increases Foster Investment Under Entry and
Exit Flexibility? - Insights from an Economic Experiment}, volume={166}, author={Fahr,
Rene and Janssen, Elmar A. and Sureth-Sloane, Caren}, year={2014}, collection={arqus,
Quantitative Research in Taxation} }'
chicago: Fahr, Rene, Elmar A. Janssen, and Caren Sureth-Sloane. Can Tax Rate
Increases Foster Investment Under Entry and Exit Flexibility? - Insights from
an Economic Experiment. Vol. 166. arqus, Quantitative Research in Taxation,
2014.
ieee: R. Fahr, E. A. Janssen, and C. Sureth-Sloane, Can Tax Rate Increases Foster
Investment Under Entry and Exit Flexibility? - Insights from an Economic Experiment,
vol. 166. 2014.
mla: Fahr, Rene, et al. Can Tax Rate Increases Foster Investment Under Entry
and Exit Flexibility? - Insights from an Economic Experiment. Vol. 166, 2014.
short: R. Fahr, E.A. Janssen, C. Sureth-Sloane, Can Tax Rate Increases Foster Investment
Under Entry and Exit Flexibility? - Insights from an Economic Experiment, 2014.
date_created: 2018-10-30T13:41:42Z
date_updated: 2022-01-06T07:01:35Z
department:
- _id: '187'
- _id: '179'
- _id: '635'
intvolume: ' 166'
language:
- iso: ger
series_title: arqus, Quantitative Research in Taxation
status: public
title: Can Tax Rate Increases Foster Investment Under Entry and Exit Flexibility?
- Insights from an Economic Experiment
type: working_paper
user_id: '61801'
volume: 166
year: '2014'
...
---
_id: '5037'
author:
- first_name: Markus
full_name: Diller, Markus
last_name: Diller
- first_name: Pia
full_name: Kortebusch, Pia
last_name: Kortebusch
- first_name: Georg
full_name: Schneider, Georg
last_name: Schneider
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: Diller M, Kortebusch P, Schneider G, Sureth-Sloane C. 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.
apa: Diller, M., Kortebusch, P., Schneider, G., & Sureth-Sloane, C. (2014).
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).
bibtex: '@book{Diller_Kortebusch_Schneider_Sureth-Sloane_2014, series={arqus, Quantitative
Research in Taxation}, title={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}, volume={167}, author={Diller, Markus and Kortebusch,
Pia and Schneider, Georg and Sureth-Sloane, Caren}, year={2014}, collection={arqus,
Quantitative Research in Taxation} }'
chicago: Diller, Markus, Pia Kortebusch, Georg Schneider, and Caren 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. Arqus, Quantitative Research in Taxation, 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.
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.
date_created: 2018-10-30T13:43:18Z
date_updated: 2022-01-06T07:01:35Z
department:
- _id: '187'
- _id: '635'
intvolume: ' 167'
language:
- iso: eng
series_title: arqus, Quantitative Research in Taxation
status: public
title: 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
type: working_paper
user_id: '61801'
volume: 167
year: '2014'
...
---
_id: '14918'
author:
- first_name: Alexandra
full_name: Maßbaum, Alexandra
last_name: Maßbaum
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
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
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} }'
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.'
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.
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.
short: A. Maßbaum, C. Sureth-Sloane, Business Research 2 (2014) 147–169.
date_created: 2019-11-13T09:25:43Z
date_updated: 2022-01-06T06:52:11Z
department:
- _id: '187'
- _id: '635'
doi: 10.1007/bf03342708
intvolume: ' 2'
issue: '2'
language:
- iso: eng
page: 147-169
publication: Business Research
publication_identifier:
issn:
- 2198-3402
- 2198-2627
publication_status: published
status: public
title: Thin Capitalization Rules and Entrepreneurial Capital Structure Decisions
type: journal_article
user_id: '68751'
volume: 2
year: '2014'
...
---
_id: '23413'
article_type: original
author:
- first_name: Jannis
full_name: Bischof, Jannis
last_name: Bischof
- first_name: Michael
full_name: Ebert, Michael
id: '42419'
last_name: Ebert
citation:
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
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} }'
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.'
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.'
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.
short: J. Bischof, M. Ebert, Schmalenbach Business Review 66 (2014) 276–308.
date_created: 2021-08-16T10:12:27Z
date_updated: 2023-01-12T09:02:52Z
department:
- _id: '190'
- _id: '186'
- _id: '635'
doi: 10.1007/bf03396908
extern: '1'
intvolume: ' 66'
language:
- iso: eng
page: 276-308
publication: Schmalenbach Business Review
publication_identifier:
issn:
- 1439-2917
- 2194-072X
publication_status: published
status: public
title: IFRS 7 Disclosures and Risk Perception of Financial Instruments
type: journal_article
user_id: '42419'
volume: 66
year: '2014'
...
---
_id: '37107'
author:
- first_name: Annita
full_name: Florou, Annita
last_name: Florou
- first_name: Urska
full_name: Kosi, Urska
id: '54068'
last_name: Kosi
citation:
ama: 'Florou A, Kosi U. Does mandatory IFRS adoption facilitate debt financing?
. In: ; 2014.'
apa: Florou, A., & Kosi, U. (2014). Does mandatory IFRS adoption facilitate
debt financing? . DART Research Seminar, Graz, Austria.
bibtex: '@inproceedings{Florou_Kosi_2014, title={Does mandatory IFRS adoption facilitate
debt financing? }, author={Florou, Annita and Kosi, Urska}, year={2014} }'
chicago: Florou, Annita, and Urska Kosi. “Does Mandatory IFRS Adoption Facilitate
Debt Financing? ,” 2014.
ieee: A. Florou and U. Kosi, “Does mandatory IFRS adoption facilitate debt financing?
,” presented at the DART Research Seminar, Graz, Austria, 2014.
mla: Florou, Annita, and Urska Kosi. Does Mandatory IFRS Adoption Facilitate
Debt Financing? . 2014.
short: 'A. Florou, U. Kosi, in: 2014.'
conference:
location: Graz, Austria
name: DART Research Seminar
start_date: 2014-03-03
date_created: 2023-01-17T13:20:21Z
date_updated: 2023-01-17T13:36:58Z
department:
- _id: '635'
- _id: '186'
- _id: '551'
extern: '1'
language:
- iso: eng
status: public
title: 'Does mandatory IFRS adoption facilitate debt financing? '
type: conference
user_id: '88603'
year: '2014'
...
---
_id: '37090'
author:
- first_name: Jernej
full_name: Koren, Jernej
last_name: Koren
- first_name: Urska
full_name: Kosi, Urska
id: '54068'
last_name: Kosi
- first_name: Aljosa
full_name: Valentincic, Aljosa
last_name: Valentincic
citation:
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.'
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} }'
chicago: 'Koren, Jernej, Urska Kosi, and Aljosa Valentincic. Cost of Debt for
Private Firms Revisited: Voluntary Audits as a Reflection of Risk, 2014.'
ieee: 'J. Koren, U. Kosi, and A. Valentincic, Cost of Debt for Private Firms
Revisited: Voluntary Audits as a Reflection of Risk. 2014.'
mla: 'Koren, Jernej, et al. Cost of Debt for Private Firms Revisited: Voluntary
Audits as a Reflection of Risk. 2014.'
short: 'J. Koren, U. Kosi, A. Valentincic, Cost of Debt for Private Firms Revisited:
Voluntary Audits as a Reflection of Risk, 2014.'
date_created: 2023-01-17T12:52:18Z
date_updated: 2023-01-18T14:02:24Z
department:
- _id: '635'
- _id: '186'
- _id: '551'
extern: '1'
language:
- iso: eng
status: public
title: 'Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection
of Risk'
type: working_paper
user_id: '88603'
year: '2014'
...
---
_id: '4037'
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.
author:
- first_name: Urska
full_name: Kosi, Urska
id: '54068'
last_name: Kosi
- first_name: Antonia
full_name: Reither, Antonia
last_name: Reither
citation:
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
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} }'
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.'
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.'
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.
short: U. Kosi, A. Reither, Accounting in Europe 11 (2014) 89–112.
date_created: 2018-08-22T07:55:49Z
date_updated: 2023-01-24T15:33:00Z
department:
- _id: '551'
- _id: '635'
- _id: '186'
doi: 10.1080/17449480.2014.897459
extern: '1'
intvolume: ' 11'
issue: '1'
jel:
- D72
- M41
- M48
keyword:
- standard setting
- IASB
- corporate lobbying
- financial firms
- IFRS 4
language:
- iso: eng
page: 89-112
publication: Accounting in Europe
publication_status: published
status: public
title: Determinants of corporate participation in the IFRS 4 (insurance contracts)
replacement process
type: journal_article
user_id: '54068'
volume: 11
year: '2014'
...
---
_id: '4879'
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. '
author:
- first_name: Jernej
full_name: Koren, Jernej
last_name: Koren
- first_name: Urska
full_name: Kosi, Urska
id: '54068'
last_name: Kosi
- first_name: Aljosa
full_name: Valentincic, Aljosa
last_name: Valentincic
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 .
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} }'
chicago: Koren, Jernej, Urska Kosi, and Aljosa Valentincic. “Does Financial Statement
Audit Reduce the Cost of Debt of Private Firms?” 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.
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).
date_created: 2018-10-26T07:39:16Z
date_updated: 2023-01-24T15:32:08Z
department:
- _id: '551'
- _id: '635'
- _id: '186'
language:
- iso: eng
publication: 'SSRN Electronic Journal '
status: public
title: Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?
type: journal_article
user_id: '54068'
year: '2014'
...
---
_id: '5042'
alternative_title:
- 6., vollständig überarbeitete Auflage
author:
- first_name: Rolf
full_name: König, Rolf
last_name: König
- first_name: Caren
full_name: Sureth-Sloane, Caren
last_name: Sureth-Sloane
citation:
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} }'
chicago: 'König, Rolf, and Caren Sureth-Sloane. Besteuerung und Rechtsformwahl.
Herne: Verlag Neue Wirtschafts-Briefe, 2013.'
ieee: 'R. König and C. Sureth-Sloane, Besteuerung und Rechtsformwahl. Herne:
Verlag Neue Wirtschafts-Briefe, 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.
date_created: 2018-10-30T13:48:38Z
date_updated: 2022-01-06T07:01:35Z
department:
- _id: '187'
- _id: '635'
language:
- iso: ger
place: Herne
publisher: Verlag Neue Wirtschafts-Briefe
status: public
title: Besteuerung und Rechtsformwahl
type: book
user_id: '61801'
year: '2013'
...
---
_id: '14982'
author:
- first_name: Caren
full_name: Sureth, Caren
last_name: Sureth
citation:
ama: Sureth C. Der Einfluss von Steuern Auf Investitionsentscheidungen Bei Unsicherheit.
Wiesbaden; 2013. doi: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
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} }'
chicago: Sureth, Caren. Der Einfluss von Steuern Auf Investitionsentscheidungen
Bei Unsicherheit. Wiesbaden, 2013. https://doi.org/10.1007/978-3-663-08348-1.
ieee: C. Sureth, Der Einfluss von Steuern auf Investitionsentscheidungen bei
Unsicherheit. Wiesbaden, 2013.
mla: Sureth, Caren. Der Einfluss von Steuern Auf Investitionsentscheidungen Bei
Unsicherheit. 2013, doi:10.1007/978-3-663-08348-1.
short: C. Sureth, Der Einfluss von Steuern Auf Investitionsentscheidungen Bei Unsicherheit,
Wiesbaden, 2013.
date_created: 2019-11-13T14:52:54Z
date_updated: 2022-01-06T06:52:11Z
department:
- _id: '187'
- _id: '635'
doi: 10.1007/978-3-663-08348-1
language:
- iso: eng
place: Wiesbaden
publication_identifier:
isbn:
- '9783824469741'
- '9783663083481'
publication_status: published
status: public
title: Der Einfluss von Steuern auf Investitionsentscheidungen bei Unsicherheit
type: book
user_id: '67504'
year: '2013'
...
---
_id: '37109'
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.
author:
- first_name: Urska
full_name: Kosi, Urska
id: '54068'
last_name: Kosi
- first_name: Jerney
full_name: Koren, Jerney
last_name: Koren
- first_name: Aljosa
full_name: Valentincic, Aljosa
last_name: Valentincic
citation:
ama: 'Kosi U, Koren J, Valentincic A. Does Financial Statement Audit Reduce the
Cost of Debt of Private Firms? In: ; 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.
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} }'
chicago: Kosi, Urska, Jerney Koren, and Aljosa Valentincic. “Does Financial Statement
Audit Reduce the Cost of Debt of Private Firms?,” 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.
mla: Kosi, Urska, et al. Does Financial Statement Audit Reduce the Cost of Debt
of Private Firms? 2013.
short: 'U. Kosi, J. Koren, A. Valentincic, in: 2013.'
conference:
end_date: 2013-05-05
location: Paris, France
name: 36th Annual Congress of European Accounting Association
start_date: 2013-05-02
date_created: 2023-01-17T13:25:30Z
date_updated: 2023-01-17T13:51:24Z
department:
- _id: '635'
- _id: '186'
- _id: '551'
extern: '1'
keyword:
- private firms
- voluntary audit
- cost of debt
- self-selection bias
- lemon problem
language:
- iso: eng
main_file_link:
- url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2373987
status: public
title: Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?
type: conference
user_id: '88603'
year: '2013'
...
---
_id: '37115'
author:
- first_name: Urska
full_name: Kosi, Urska
id: '54068'
last_name: Kosi
- first_name: Annita
full_name: Florou, Annita
last_name: Florou
- first_name: 'Peter F. '
full_name: 'Pope, Peter F. '
last_name: Pope
citation:
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.
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} }'
chicago: Kosi, Urska, Annita Florou, and Peter F. Pope. “Does Mandatory IFRS Adoption
Improve the Credit Relevance of Accounting Information?,” 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.
mla: Kosi, Urska, et al. Does Mandatory IFRS Adoption Improve the Credit Relevance
of Accounting Information? 2013.
short: 'U. Kosi, A. Florou, P.F. Pope, in: 2013.'
conference:
end_date: 2013-09-06
location: Valencia, Spain
name: 9th Workshop on European Financial Reporting
start_date: 2013-09-05
date_created: 2023-01-17T13:52:28Z
date_updated: 2023-01-17T13:52:33Z
department:
- _id: '635'
- _id: '186'
- _id: '551'
extern: '1'
language:
- iso: eng
status: public
title: Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information?
type: conference
user_id: '88603'
year: '2013'
...
---
_id: '3549'
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.
author:
- first_name: Urska
full_name: Kosi, Urska
id: '54068'
last_name: Kosi
- first_name: Aljosa
full_name: Valentincic, Aljosa
last_name: Valentincic
citation:
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'
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} }'
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.'
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.'
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.'
short: U. Kosi, A. Valentincic, European Accounting Review 22 (2013) 117–150.
date_created: 2018-07-12T08:20:29Z
date_updated: 2023-01-24T15:33:44Z
department:
- _id: '551'
- _id: '186'
- _id: '635'
doi: 10.1080/09638180.2012.661938
extern: '1'
intvolume: ' 22'
issue: '1'
language:
- iso: eng
page: 117-150
publication: European Accounting Review
publication_status: published
status: public
title: 'Write-offs and profitability in private firms: Disentangling the impact of
tax-minimisation incentives'
type: journal_article
user_id: '54068'
volume: 22
year: '2013'
...
---
_id: '37110'
author:
- first_name: Annita
full_name: Florou, Annita
last_name: Florou
- first_name: Urska
full_name: Kosi, Urska
id: '54068'
last_name: Kosi
citation:
ama: 'Florou A, Kosi U. Does mandatory IFRS adoption facilitate debt financing?
. In: ; 2013.'
apa: Florou, A., & Kosi, U. (2013). Does mandatory IFRS adoption facilitate
debt financing? . FACTS-Forschungswerkstatt, Berlin, Germany.
bibtex: '@inproceedings{Florou_Kosi_2013, title={Does mandatory IFRS adoption facilitate
debt financing? }, author={Florou, Annita and Kosi, Urska}, year={2013} }'
chicago: Florou, Annita, and Urska Kosi. “Does Mandatory IFRS Adoption Facilitate
Debt Financing? ,” 2013.
ieee: A. Florou and U. Kosi, “Does mandatory IFRS adoption facilitate debt financing?
,” presented at the FACTS-Forschungswerkstatt, Berlin, Germany, 2013.
mla: Florou, Annita, and Urska Kosi. Does Mandatory IFRS Adoption Facilitate
Debt Financing? . 2013.
short: 'A. Florou, U. Kosi, in: 2013.'
conference:
location: Berlin, Germany
name: FACTS-Forschungswerkstatt
start_date: 2013-01-07
date_created: 2023-01-17T13:28:19Z
date_updated: 2023-01-24T15:34:43Z
department:
- _id: '635'
- _id: '186'
- _id: '551'
extern: '1'
language:
- iso: eng
status: public
title: 'Does mandatory IFRS adoption facilitate debt financing? '
type: conference
user_id: '54068'
year: '2013'
...
---
_id: '5045'
author:
- first_name: Rainer
full_name: Niemann, Rainer
last_name: Niemann
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Niemann R, Sureth-Sloane C. Sooner or Later? – Paradoxical Investment Effects
of Capital Gains Taxation under Simultaneous Investment and Abandonment Flexibility.
European Accounting Review. 2013;22(2):367-390. doi:10.1080/09638180.2012.682781
apa: Niemann, R., & Sureth-Sloane, C. (2013). Sooner or Later? – Paradoxical
Investment Effects of Capital Gains Taxation under Simultaneous Investment and
Abandonment Flexibility. European Accounting Review, 22(2), 367–390.
https://doi.org/10.1080/09638180.2012.682781
bibtex: '@article{Niemann_Sureth-Sloane_2013, title={Sooner or Later? – Paradoxical
Investment Effects of Capital Gains Taxation under Simultaneous Investment and
Abandonment Flexibility}, volume={22}, DOI={10.1080/09638180.2012.682781},
number={2}, journal={European Accounting Review}, publisher={Informa UK Limited},
author={Niemann, Rainer and Sureth-Sloane, Caren}, year={2013}, pages={367–390}
}'
chicago: 'Niemann, Rainer, and Caren Sureth-Sloane. “Sooner or Later? – Paradoxical
Investment Effects of Capital Gains Taxation under Simultaneous Investment and
Abandonment Flexibility.” European Accounting Review 22, no. 2 (2013):
367–90. https://doi.org/10.1080/09638180.2012.682781.'
ieee: 'R. Niemann and C. Sureth-Sloane, “Sooner or Later? – Paradoxical Investment
Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment
Flexibility,” European Accounting Review, vol. 22, no. 2, pp. 367–390,
2013, doi: 10.1080/09638180.2012.682781.'
mla: Niemann, Rainer, and Caren Sureth-Sloane. “Sooner or Later? – Paradoxical Investment
Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment
Flexibility.” European Accounting Review, vol. 22, no. 2, Informa UK Limited,
2013, pp. 367–90, doi:10.1080/09638180.2012.682781.
short: R. Niemann, C. Sureth-Sloane, European Accounting Review 22 (2013) 367–390.
date_created: 2018-10-30T13:53:32Z
date_updated: 2023-01-31T12:13:03Z
department:
- _id: '187'
- _id: '635'
doi: 10.1080/09638180.2012.682781
intvolume: ' 22'
issue: '2'
language:
- iso: eng
page: 367-390
publication: European Accounting Review
publication_identifier:
issn:
- 0963-8180
- 1468-4497
publication_status: published
publisher: Informa UK Limited
quality_controlled: '1'
status: public
title: Sooner or Later? – Paradoxical Investment Effects of Capital Gains Taxation
under Simultaneous Investment and Abandonment Flexibility
type: journal_article
user_id: '21222'
volume: 22
year: '2013'
...
---
_id: '5048'
author:
- first_name: Pia
full_name: Vollert, Pia
last_name: Vollert
- first_name: Carolin
full_name: Eikel, Carolin
last_name: Eikel
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Vollert P, Eikel C, Sureth-Sloane C. Advance Pricing Agreements (APAs) als
Instrument zur Vermeidung von Verrechnungspreiskonflikten – eine kritische Betrachtung.
Steuer und Wirtschaft. 2013;90(4):367-379.
apa: Vollert, P., Eikel, C., & Sureth-Sloane, C. (2013). Advance Pricing Agreements
(APAs) als Instrument zur Vermeidung von Verrechnungspreiskonflikten – eine kritische
Betrachtung. Steuer und Wirtschaft, 90(4), 367–379.
bibtex: '@article{Vollert_Eikel_Sureth-Sloane_2013, title={Advance Pricing Agreements
(APAs) als Instrument zur Vermeidung von Verrechnungspreiskonflikten – eine kritische
Betrachtung}, volume={90}, number={4}, journal={Steuer und Wirtschaft}, author={Vollert,
Pia and Eikel, Carolin and Sureth-Sloane, Caren}, year={2013}, pages={367–379}
}'
chicago: 'Vollert, Pia, Carolin Eikel, and Caren Sureth-Sloane. “Advance Pricing
Agreements (APAs) als Instrument zur Vermeidung von Verrechnungspreiskonflikten
– eine kritische Betrachtung.” Steuer und Wirtschaft 90, no. 4 (2013):
367–79.'
ieee: P. Vollert, C. Eikel, and C. Sureth-Sloane, “Advance Pricing Agreements (APAs)
als Instrument zur Vermeidung von Verrechnungspreiskonflikten – eine kritische
Betrachtung,” Steuer und Wirtschaft, vol. 90, no. 4, pp. 367–379, 2013.
mla: Vollert, Pia, et al. “Advance Pricing Agreements (APAs) als Instrument zur
Vermeidung von Verrechnungspreiskonflikten – eine kritische Betrachtung.” Steuer
und Wirtschaft, vol. 90, no. 4, 2013, pp. 367–79.
short: P. Vollert, C. Eikel, C. Sureth-Sloane, Steuer und Wirtschaft 90 (2013) 367–379.
date_created: 2018-10-30T13:58:31Z
date_updated: 2023-01-31T12:13:21Z
department:
- _id: '187'
- _id: '635'
intvolume: ' 90'
issue: '4'
language:
- iso: ger
page: 367-379
publication: Steuer und Wirtschaft
quality_controlled: '1'
status: public
title: Advance Pricing Agreements (APAs) als Instrument zur Vermeidung von Verrechnungspreiskonflikten
– eine kritische Betrachtung
type: journal_article
user_id: '21222'
volume: 90
year: '2013'
...
---
_id: '5056'
author:
- first_name: Peter F. E.
full_name: Sloane, Peter F. E.
id: '503'
last_name: Sloane
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: Sloane PFE, Sureth-Sloane C. Mehr Theorie wagen. Betriebswirtschaftslehre nach
Bologna oder Hochschulbildung im Wandel. Wirtschaft und Beruf. 2012;64(7-8):10-13.
apa: Sloane, P. F. E., & Sureth-Sloane, C. (2012). Mehr Theorie wagen. Betriebswirtschaftslehre
nach Bologna oder Hochschulbildung im Wandel. Wirtschaft und Beruf, 64(7–8),
10–13.
bibtex: '@article{Sloane_Sureth-Sloane_2012, title={Mehr Theorie wagen. Betriebswirtschaftslehre
nach Bologna oder Hochschulbildung im Wandel}, volume={64}, number={7–8}, journal={Wirtschaft
und Beruf}, author={Sloane, Peter F. E. and Sureth-Sloane, Caren}, year={2012},
pages={10–13} }'
chicago: 'Sloane, Peter F. E., and Caren Sureth-Sloane. “Mehr Theorie wagen. Betriebswirtschaftslehre
nach Bologna oder Hochschulbildung im Wandel.” Wirtschaft und Beruf 64,
no. 7–8 (2012): 10–13.'
ieee: P. F. E. Sloane and C. Sureth-Sloane, “Mehr Theorie wagen. Betriebswirtschaftslehre
nach Bologna oder Hochschulbildung im Wandel,” Wirtschaft und Beruf, vol.
64, no. 7–8, pp. 10–13, 2012.
mla: Sloane, Peter F. E., and Caren Sureth-Sloane. “Mehr Theorie wagen. Betriebswirtschaftslehre
nach Bologna oder Hochschulbildung im Wandel.” Wirtschaft und Beruf, vol.
64, no. 7–8, 2012, pp. 10–13.
short: P.F.E. Sloane, C. Sureth-Sloane, Wirtschaft und Beruf 64 (2012) 10–13.
date_created: 2018-10-30T14:11:43Z
date_updated: 2022-01-06T07:01:36Z
department:
- _id: '187'
- _id: '208'
- _id: '635'
intvolume: ' 64'
issue: 7-8
language:
- iso: ger
page: 10-13
publication: Wirtschaft und Beruf
status: public
title: Mehr Theorie wagen. Betriebswirtschaftslehre nach Bologna oder Hochschulbildung
im Wandel
type: journal_article
user_id: '61801'
volume: 64
year: '2012'
...
---
_id: '5063'
author:
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: Sureth-Sloane C. Unternehmensführung und interkulturelle Hochschulbildung.
Unternehmensführung in Europa - Interkulturelle Fragen. Wirtschaft und Beruf.
2012;64(7-8):49-51.
apa: Sureth-Sloane, C. (2012). Unternehmensführung und interkulturelle Hochschulbildung.
Unternehmensführung in Europa - Interkulturelle Fragen. Wirtschaft und Beruf,
64(7–8), 49–51.
bibtex: '@article{Sureth-Sloane_2012, title={Unternehmensführung und interkulturelle
Hochschulbildung. Unternehmensführung in Europa - Interkulturelle Fragen}, volume={64},
number={7–8}, journal={Wirtschaft und Beruf}, author={Sureth-Sloane, Caren}, year={2012},
pages={49–51} }'
chicago: 'Sureth-Sloane, Caren. “Unternehmensführung und interkulturelle Hochschulbildung.
Unternehmensführung in Europa - Interkulturelle Fragen.” Wirtschaft und Beruf
64, no. 7–8 (2012): 49–51.'
ieee: C. Sureth-Sloane, “Unternehmensführung und interkulturelle Hochschulbildung.
Unternehmensführung in Europa - Interkulturelle Fragen,” Wirtschaft und Beruf,
vol. 64, no. 7–8, pp. 49–51, 2012.
mla: Sureth-Sloane, Caren. “Unternehmensführung und interkulturelle Hochschulbildung.
Unternehmensführung in Europa - Interkulturelle Fragen.” Wirtschaft und Beruf,
vol. 64, no. 7–8, 2012, pp. 49–51.
short: C. Sureth-Sloane, Wirtschaft und Beruf 64 (2012) 49–51.
date_created: 2018-10-30T14:18:23Z
date_updated: 2022-01-06T07:01:36Z
department:
- _id: '187'
- _id: '635'
intvolume: ' 64'
issue: 7-8
language:
- iso: ger
page: 49-51
publication: Wirtschaft und Beruf
status: public
title: Unternehmensführung und interkulturelle Hochschulbildung. Unternehmensführung
in Europa - Interkulturelle Fragen
type: journal_article
user_id: '61801'
volume: 64
year: '2012'
...
---
_id: '23414'
article_type: original
author:
- first_name: Michael
full_name: Ebert, Michael
id: '42419'
last_name: Ebert
- first_name: Nicole
full_name: Zein, Nicole
last_name: Zein
citation:
ama: Ebert M, Zein N. Wertorientierte Vergütung des Aufsichtsrats - Auswirkungen
auf den Unternehmenswert. Betriebswirtschaftliche Forschung und Praxis.
2012;(4):364-383.
apa: Ebert, M., & Zein, N. (2012). Wertorientierte Vergütung des Aufsichtsrats
- Auswirkungen auf den Unternehmenswert. Betriebswirtschaftliche Forschung
und Praxis, 4, 364–383.
bibtex: '@article{Ebert_Zein_2012, title={Wertorientierte Vergütung des Aufsichtsrats
- Auswirkungen auf den Unternehmenswert}, number={4}, journal={Betriebswirtschaftliche
Forschung und Praxis}, author={Ebert, Michael and Zein, Nicole}, year={2012},
pages={364–383} }'
chicago: 'Ebert, Michael, and Nicole Zein. “Wertorientierte Vergütung des Aufsichtsrats
- Auswirkungen auf den Unternehmenswert.” Betriebswirtschaftliche Forschung
und Praxis, no. 4 (2012): 364–83.'
ieee: M. Ebert and N. Zein, “Wertorientierte Vergütung des Aufsichtsrats - Auswirkungen
auf den Unternehmenswert,” Betriebswirtschaftliche Forschung und Praxis,
no. 4, pp. 364–383, 2012.
mla: Ebert, Michael, and Nicole Zein. “Wertorientierte Vergütung des Aufsichtsrats
- Auswirkungen auf den Unternehmenswert.” Betriebswirtschaftliche Forschung
und Praxis, no. 4, 2012, pp. 364–83.
short: M. Ebert, N. Zein, Betriebswirtschaftliche Forschung und Praxis (2012) 364–383.
date_created: 2021-08-16T10:15:46Z
date_updated: 2023-01-12T09:03:49Z
department:
- _id: '190'
- _id: '186'
- _id: '635'
extern: '1'
issue: '4'
language:
- iso: ger
page: 364-383
publication: Betriebswirtschaftliche Forschung und Praxis
publication_status: published
status: public
title: Wertorientierte Vergütung des Aufsichtsrats - Auswirkungen auf den Unternehmenswert
type: journal_article
user_id: '42419'
year: '2012'
...
---
_id: '5054'
author:
- first_name: Alexandra
full_name: Maßbaum, Alexandra
last_name: Maßbaum
- first_name: Tasja
full_name: Klotzkowski, Tasja
last_name: Klotzkowski
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Maßbaum A, Klotzkowski T, Sureth-Sloane C. Der Einfluss der Zinsschranke auf
unternehmerische Kapitalstrukturentscheidungen. Zeitschrift für Betriebswirtschaft.
2012;82(12):1389-1425. doi:10.1007/s11573-012-0630-8
apa: Maßbaum, A., Klotzkowski, T., & Sureth-Sloane, C. (2012). Der Einfluss
der Zinsschranke auf unternehmerische Kapitalstrukturentscheidungen. Zeitschrift
für Betriebswirtschaft, 82(12), 1389–1425. https://doi.org/10.1007/s11573-012-0630-8
bibtex: '@article{Maßbaum_Klotzkowski_Sureth-Sloane_2012, title={Der Einfluss der
Zinsschranke auf unternehmerische Kapitalstrukturentscheidungen}, volume={82},
DOI={10.1007/s11573-012-0630-8},
number={12}, journal={Zeitschrift für Betriebswirtschaft}, publisher={Springer
Nature}, author={Maßbaum, Alexandra and Klotzkowski, Tasja and Sureth-Sloane,
Caren}, year={2012}, pages={1389–1425} }'
chicago: 'Maßbaum, Alexandra, Tasja Klotzkowski, and Caren Sureth-Sloane. “Der Einfluss
der Zinsschranke auf unternehmerische Kapitalstrukturentscheidungen.” Zeitschrift
für Betriebswirtschaft 82, no. 12 (2012): 1389–1425. https://doi.org/10.1007/s11573-012-0630-8.'
ieee: 'A. Maßbaum, T. Klotzkowski, and C. Sureth-Sloane, “Der Einfluss der Zinsschranke
auf unternehmerische Kapitalstrukturentscheidungen,” Zeitschrift für Betriebswirtschaft,
vol. 82, no. 12, pp. 1389–1425, 2012, doi: 10.1007/s11573-012-0630-8.'
mla: Maßbaum, Alexandra, et al. “Der Einfluss der Zinsschranke auf unternehmerische
Kapitalstrukturentscheidungen.” Zeitschrift für Betriebswirtschaft, vol.
82, no. 12, Springer Nature, 2012, pp. 1389–425, doi:10.1007/s11573-012-0630-8.
short: A. Maßbaum, T. Klotzkowski, C. Sureth-Sloane, Zeitschrift für Betriebswirtschaft
82 (2012) 1389–1425.
date_created: 2018-10-30T14:06:36Z
date_updated: 2023-01-31T12:14:57Z
department:
- _id: '187'
- _id: '635'
doi: 10.1007/s11573-012-0630-8
intvolume: ' 82'
issue: '12'
language:
- iso: ger
page: 1389-1425
publication: Zeitschrift für Betriebswirtschaft
publication_identifier:
issn:
- 0044-2372
- 1861-8928
publication_status: published
publisher: Springer Nature
quality_controlled: '1'
status: public
title: Der Einfluss der Zinsschranke auf unternehmerische Kapitalstrukturentscheidungen
type: journal_article
user_id: '21222'
volume: 82
year: '2012'
...
---
_id: '5058'
author:
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Sureth-Sloane C. Does insider shareholding matter to corporate payout reactions
to tax reforms? Zeitschrift für Betriebswirtschaft. 2012;82(S5):115-122.
doi:10.1007/s11573-012-0599-3
apa: Sureth-Sloane, C. (2012). Does insider shareholding matter to corporate payout
reactions to tax reforms? Zeitschrift Für Betriebswirtschaft, 82(S5),
115–122. https://doi.org/10.1007/s11573-012-0599-3
bibtex: '@article{Sureth-Sloane_2012, title={Does insider shareholding matter to
corporate payout reactions to tax reforms?}, volume={82}, DOI={10.1007/s11573-012-0599-3},
number={S5}, journal={Zeitschrift für Betriebswirtschaft}, publisher={Springer
Nature}, author={Sureth-Sloane, Caren}, year={2012}, pages={115–122} }'
chicago: 'Sureth-Sloane, Caren. “Does Insider Shareholding Matter to Corporate Payout
Reactions to Tax Reforms?” Zeitschrift Für Betriebswirtschaft 82, no. S5
(2012): 115–22. https://doi.org/10.1007/s11573-012-0599-3.'
ieee: 'C. Sureth-Sloane, “Does insider shareholding matter to corporate payout reactions
to tax reforms?,” Zeitschrift für Betriebswirtschaft, vol. 82, no. S5,
pp. 115–122, 2012, doi: 10.1007/s11573-012-0599-3.'
mla: Sureth-Sloane, Caren. “Does Insider Shareholding Matter to Corporate Payout
Reactions to Tax Reforms?” Zeitschrift Für Betriebswirtschaft, vol. 82,
no. S5, Springer Nature, 2012, pp. 115–22, doi:10.1007/s11573-012-0599-3.
short: C. Sureth-Sloane, Zeitschrift Für Betriebswirtschaft 82 (2012) 115–122.
date_created: 2018-10-30T14:14:05Z
date_updated: 2023-01-31T12:15:20Z
department:
- _id: '187'
- _id: '635'
doi: 10.1007/s11573-012-0599-3
intvolume: ' 82'
issue: S5
language:
- iso: eng
page: 115-122
publication: Zeitschrift für Betriebswirtschaft
publication_identifier:
issn:
- 0044-2372
- 1861-8928
publication_status: published
publisher: Springer Nature
quality_controlled: '1'
status: public
title: Does insider shareholding matter to corporate payout reactions to tax reforms?
type: journal_article
user_id: '21222'
volume: 82
year: '2012'
...
---
_id: '5077'
author:
- first_name: Claudia
full_name: Dahle, Claudia
last_name: Dahle
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
- first_name: Katharina
full_name: Stamm, Katharina
last_name: Stamm
citation:
ama: Dahle C, Sureth-Sloane C, Stamm K. Die Einkommensbesteuerung von international
tätigen Künstlern, Sportlern, Artisten und unterhaltend Darbietenden - Führt die
Neuregelung zu einer gleichmäßigen Besteuerung? Steuern und Bilanzen. 2011;13(4):138-142.
apa: Dahle, C., Sureth-Sloane, C., & Stamm, K. (2011). Die Einkommensbesteuerung
von international tätigen Künstlern, Sportlern, Artisten und unterhaltend Darbietenden
- Führt die Neuregelung zu einer gleichmäßigen Besteuerung? Steuern und Bilanzen,
13(4), 138–142.
bibtex: '@article{Dahle_Sureth-Sloane_Stamm_2011, title={Die Einkommensbesteuerung
von international tätigen Künstlern, Sportlern, Artisten und unterhaltend Darbietenden
- Führt die Neuregelung zu einer gleichmäßigen Besteuerung?}, volume={13}, number={4},
journal={Steuern und Bilanzen}, author={Dahle, Claudia and Sureth-Sloane, Caren
and Stamm, Katharina}, year={2011}, pages={138–142} }'
chicago: 'Dahle, Claudia, Caren Sureth-Sloane, and Katharina Stamm. “Die Einkommensbesteuerung
von international tätigen Künstlern, Sportlern, Artisten und unterhaltend Darbietenden
- Führt die Neuregelung zu einer gleichmäßigen Besteuerung?” Steuern und Bilanzen
13, no. 4 (2011): 138–42.'
ieee: C. Dahle, C. Sureth-Sloane, and K. Stamm, “Die Einkommensbesteuerung von international
tätigen Künstlern, Sportlern, Artisten und unterhaltend Darbietenden - Führt die
Neuregelung zu einer gleichmäßigen Besteuerung?,” Steuern und Bilanzen,
vol. 13, no. 4, pp. 138–142, 2011.
mla: Dahle, Claudia, et al. “Die Einkommensbesteuerung von international tätigen
Künstlern, Sportlern, Artisten und unterhaltend Darbietenden - Führt die Neuregelung
zu einer gleichmäßigen Besteuerung?” Steuern und Bilanzen, vol. 13, no.
4, 2011, pp. 138–42.
short: C. Dahle, C. Sureth-Sloane, K. Stamm, Steuern und Bilanzen 13 (2011) 138–142.
date_created: 2018-10-30T14:38:12Z
date_updated: 2022-01-06T07:01:37Z
department:
- _id: '187'
- _id: '635'
intvolume: ' 13'
issue: '4'
language:
- iso: ger
page: 138-142
publication: Steuern und Bilanzen
status: public
title: Die Einkommensbesteuerung von international tätigen Künstlern, Sportlern, Artisten
und unterhaltend Darbietenden - Führt die Neuregelung zu einer gleichmäßigen Besteuerung?
type: journal_article
user_id: '61801'
volume: 13
year: '2011'
...
---
_id: '5080'
author:
- first_name: Hermann
full_name: Jahnke, Hermann
last_name: Jahnke
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: Jahnke H, Sureth-Sloane C. ProDok Helps to Transform Doctoral Training at Business
Schools in German-Speaking Countries. POMS Chronicle. 2011;18(1):16-17.
apa: Jahnke, H., & Sureth-Sloane, C. (2011). ProDok Helps to Transform Doctoral
Training at Business Schools in German-Speaking Countries. POMS Chronicle,
18(1), 16–17.
bibtex: '@article{Jahnke_Sureth-Sloane_2011, title={ProDok Helps to Transform Doctoral
Training at Business Schools in German-Speaking Countries}, volume={18}, number={1},
journal={POMS Chronicle}, author={Jahnke, Hermann and Sureth-Sloane, Caren}, year={2011},
pages={16–17} }'
chicago: 'Jahnke, Hermann, and Caren Sureth-Sloane. “ProDok Helps to Transform Doctoral
Training at Business Schools in German-Speaking Countries.” POMS Chronicle
18, no. 1 (2011): 16–17.'
ieee: H. Jahnke and C. Sureth-Sloane, “ProDok Helps to Transform Doctoral Training
at Business Schools in German-Speaking Countries,” POMS Chronicle, vol.
18, no. 1, pp. 16–17, 2011.
mla: Jahnke, Hermann, and Caren Sureth-Sloane. “ProDok Helps to Transform Doctoral
Training at Business Schools in German-Speaking Countries.” POMS Chronicle,
vol. 18, no. 1, 2011, pp. 16–17.
short: H. Jahnke, C. Sureth-Sloane, POMS Chronicle 18 (2011) 16–17.
date_created: 2018-10-30T14:42:09Z
date_updated: 2022-01-06T07:01:37Z
department:
- _id: '187'
- _id: '635'
intvolume: ' 18'
issue: '1'
language:
- iso: eng
page: 16-17
publication: POMS Chronicle
status: public
title: ProDok Helps to Transform Doctoral Training at Business Schools in German-Speaking
Countries
type: journal_article
user_id: '61801'
volume: 18
year: '2011'
...
---
_id: '35928'
article_type: original
author:
- first_name: Michael
full_name: Ebert, Michael
id: '42419'
last_name: Ebert
- first_name: Jannis
full_name: Bischof, Jannis
last_name: Bischof
citation:
ama: 'Ebert M, Bischof J. The Mixed Accounting Model Under IAS 39: Current Impact
on Bank Balance Sheets and Future Developments. The Capco Institute Journal
of Financial Transformation. 2011;(31).'
apa: 'Ebert, M., & Bischof, J. (2011). The Mixed Accounting Model Under IAS
39: Current Impact on Bank Balance Sheets and Future Developments. The Capco
Institute Journal of Financial Transformation, 31.'
bibtex: '@article{Ebert_Bischof_2011, title={The Mixed Accounting Model Under IAS
39: Current Impact on Bank Balance Sheets and Future Developments}, number={31},
journal={The Capco Institute Journal of Financial Transformation}, author={Ebert,
Michael and Bischof, Jannis}, year={2011} }'
chicago: 'Ebert, Michael, and Jannis Bischof. “The Mixed Accounting Model Under
IAS 39: Current Impact on Bank Balance Sheets and Future Developments.” The
Capco Institute Journal of Financial Transformation, no. 31 (2011).'
ieee: 'M. Ebert and J. Bischof, “The Mixed Accounting Model Under IAS 39: Current
Impact on Bank Balance Sheets and Future Developments,” The Capco Institute
Journal of Financial Transformation, no. 31, 2011.'
mla: 'Ebert, Michael, and Jannis Bischof. “The Mixed Accounting Model Under IAS
39: Current Impact on Bank Balance Sheets and Future Developments.” The Capco
Institute Journal of Financial Transformation, no. 31, 2011.'
short: M. Ebert, J. Bischof, The Capco Institute Journal of Financial Transformation
(2011).
date_created: 2023-01-11T08:54:24Z
date_updated: 2023-01-12T09:04:19Z
department:
- _id: '190'
- _id: '186'
- _id: '635'
extern: '1'
issue: '31'
language:
- iso: eng
publication: The Capco Institute Journal of Financial Transformation
status: public
title: 'The Mixed Accounting Model Under IAS 39: Current Impact on Bank Balance Sheets
and Future Developments'
type: journal_article
user_id: '42419'
year: '2011'
...
---
_id: '5083'
author:
- first_name: Rainer
full_name: Niemann, Rainer
last_name: Niemann
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Niemann R, Sureth-Sloane C. The Impact of Differential Capital Income Taxation
on the Value of Risky Projects. Economics Bulletin. 2011;31(2):1047-1054.
apa: Niemann, R., & Sureth-Sloane, C. (2011). The Impact of Differential Capital
Income Taxation on the Value of Risky Projects. Economics Bulletin, 31(2),
1047–1054.
bibtex: '@article{Niemann_Sureth-Sloane_2011, title={The Impact of Differential
Capital Income Taxation on the Value of Risky Projects}, volume={31}, number={2},
journal={Economics Bulletin}, author={Niemann, Rainer and Sureth-Sloane, Caren},
year={2011}, pages={1047–1054} }'
chicago: 'Niemann, Rainer, and Caren Sureth-Sloane. “The Impact of Differential
Capital Income Taxation on the Value of Risky Projects.” Economics Bulletin
31, no. 2 (2011): 1047–54.'
ieee: R. Niemann and C. Sureth-Sloane, “The Impact of Differential Capital Income
Taxation on the Value of Risky Projects,” Economics Bulletin, vol. 31,
no. 2, pp. 1047–1054, 2011.
mla: Niemann, Rainer, and Caren Sureth-Sloane. “The Impact of Differential Capital
Income Taxation on the Value of Risky Projects.” Economics Bulletin, vol.
31, no. 2, 2011, pp. 1047–54.
short: R. Niemann, C. Sureth-Sloane, Economics Bulletin 31 (2011) 1047–1054.
date_created: 2018-10-30T14:47:06Z
date_updated: 2023-01-31T12:16:11Z
department:
- _id: '187'
- _id: '635'
intvolume: ' 31'
issue: '2'
language:
- iso: eng
page: 1047-1054
publication: Economics Bulletin
quality_controlled: '1'
status: public
title: The Impact of Differential Capital Income Taxation on the Value of Risky Projects
type: journal_article
user_id: '21222'
volume: 31
year: '2011'
...
---
_id: '5081'
author:
- first_name: Alexandra
full_name: Maßbaum, Alexandra
last_name: Maßbaum
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: 'Maßbaum A, Sureth-Sloane C. §§ 20 bis 23 UmwStG: Die Einbringung von Unternehmensteilen
in eine Kapitalgesellschaft - Ansatz von Buchwerten oder gemeinen Werten. Steuer
und Studium. 2011;32(6):321-330.'
apa: 'Maßbaum, A., & Sureth-Sloane, C. (2011). §§ 20 bis 23 UmwStG: Die Einbringung
von Unternehmensteilen in eine Kapitalgesellschaft - Ansatz von Buchwerten oder
gemeinen Werten. Steuer und Studium, 32(6), 321–330.'
bibtex: '@article{Maßbaum_Sureth-Sloane_2011, title={§§ 20 bis 23 UmwStG: Die Einbringung
von Unternehmensteilen in eine Kapitalgesellschaft - Ansatz von Buchwerten oder
gemeinen Werten}, volume={32}, number={6}, journal={Steuer und Studium}, author={Maßbaum,
Alexandra and Sureth-Sloane, Caren}, year={2011}, pages={321–330} }'
chicago: 'Maßbaum, Alexandra, and Caren Sureth-Sloane. “§§ 20 bis 23 UmwStG: Die
Einbringung von Unternehmensteilen in eine Kapitalgesellschaft - Ansatz von Buchwerten
oder gemeinen Werten.” Steuer und Studium 32, no. 6 (2011): 321–30.'
ieee: 'A. Maßbaum and C. Sureth-Sloane, “§§ 20 bis 23 UmwStG: Die Einbringung von
Unternehmensteilen in eine Kapitalgesellschaft - Ansatz von Buchwerten oder gemeinen
Werten,” Steuer und Studium, vol. 32, no. 6, pp. 321–330, 2011.'
mla: 'Maßbaum, Alexandra, and Caren Sureth-Sloane. “§§ 20 bis 23 UmwStG: Die Einbringung
von Unternehmensteilen in eine Kapitalgesellschaft - Ansatz von Buchwerten oder
gemeinen Werten.” Steuer und Studium, vol. 32, no. 6, 2011, pp. 321–30.'
short: A. Maßbaum, C. Sureth-Sloane, Steuer und Studium 32 (2011) 321–330.
date_created: 2018-10-30T14:44:00Z
date_updated: 2024-02-06T10:29:49Z
department:
- _id: '187'
- _id: '635'
intvolume: ' 32'
issue: '6'
language:
- iso: ger
page: 321-330
publication: Steuer und Studium
status: public
title: '§§ 20 bis 23 UmwStG: Die Einbringung von Unternehmensteilen in eine Kapitalgesellschaft
- Ansatz von Buchwerten oder gemeinen Werten'
type: journal_article
user_id: '74000'
volume: 32
year: '2011'
...
---
_id: '5087'
author:
- first_name: Anja
full_name: Kopplin, Anja
last_name: Kopplin
- first_name: Alexandra
full_name: Maßbaum, Alexandra
last_name: Maßbaum
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: Kopplin A, Maßbaum A, Sureth-Sloane C. Handels- und steuerrechtliche Kapitalkontenfortschreibung
und deren Einfluss auf die Verlustverrechnung bei Personengesellschaften. Die
Wirtschaftsprüfung. 2010;63(24):1203-1211.
apa: Kopplin, A., Maßbaum, A., & Sureth-Sloane, C. (2010). Handels- und steuerrechtliche
Kapitalkontenfortschreibung und deren Einfluss auf die Verlustverrechnung bei
Personengesellschaften. Die Wirtschaftsprüfung, 63(24), 1203–1211.
bibtex: '@article{Kopplin_Maßbaum_Sureth-Sloane_2010, title={Handels- und steuerrechtliche
Kapitalkontenfortschreibung und deren Einfluss auf die Verlustverrechnung bei
Personengesellschaften}, volume={63}, number={24}, journal={Die Wirtschaftsprüfung},
author={Kopplin, Anja and Maßbaum, Alexandra and Sureth-Sloane, Caren}, year={2010},
pages={1203–1211} }'
chicago: 'Kopplin, Anja, Alexandra Maßbaum, and Caren Sureth-Sloane. “Handels- und
steuerrechtliche Kapitalkontenfortschreibung und deren Einfluss auf die Verlustverrechnung
bei Personengesellschaften.” Die Wirtschaftsprüfung 63, no. 24 (2010):
1203–11.'
ieee: A. Kopplin, A. Maßbaum, and C. Sureth-Sloane, “Handels- und steuerrechtliche
Kapitalkontenfortschreibung und deren Einfluss auf die Verlustverrechnung bei
Personengesellschaften,” Die Wirtschaftsprüfung, vol. 63, no. 24, pp. 1203–1211,
2010.
mla: Kopplin, Anja, et al. “Handels- und steuerrechtliche Kapitalkontenfortschreibung
und deren Einfluss auf die Verlustverrechnung bei Personengesellschaften.” Die
Wirtschaftsprüfung, vol. 63, no. 24, 2010, pp. 1203–11.
short: A. Kopplin, A. Maßbaum, C. Sureth-Sloane, Die Wirtschaftsprüfung 63 (2010)
1203–1211.
date_created: 2018-10-30T14:52:25Z
date_updated: 2022-01-06T07:01:37Z
department:
- _id: '187'
- _id: '635'
intvolume: ' 63'
issue: '24'
language:
- iso: ger
page: 1203-1211
publication: Die Wirtschaftsprüfung
status: public
title: Handels- und steuerrechtliche Kapitalkontenfortschreibung und deren Einfluss
auf die Verlustverrechnung bei Personengesellschaften
type: journal_article
user_id: '61801'
volume: 63
year: '2010'
...
---
_id: '5091'
author:
- first_name: Jens
full_name: Müller, Jens
id: '1245'
last_name: Müller
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: Müller J, Sureth-Sloane C. Empirische Analyse der Unternehmensbewertung
für die Erbschaftsteuer mit dem vereinfachten Ertragswertverfahren. Vol 108.;
2010.
apa: Müller, J., & Sureth-Sloane, C. (2010). Empirische Analyse der Unternehmensbewertung
für die Erbschaftsteuer mit dem vereinfachten Ertragswertverfahren (Vol. 108).
bibtex: '@book{Müller_Sureth-Sloane_2010, series={arqus, Quantitative Research in
Taxation}, title={Empirische Analyse der Unternehmensbewertung für die Erbschaftsteuer
mit dem vereinfachten Ertragswertverfahren}, volume={108}, author={Müller, Jens
and Sureth-Sloane, Caren}, year={2010}, collection={arqus, Quantitative Research
in Taxation} }'
chicago: Müller, Jens, and Caren Sureth-Sloane. Empirische Analyse der Unternehmensbewertung
für die Erbschaftsteuer mit dem vereinfachten Ertragswertverfahren. Vol. 108.
arqus, Quantitative Research in Taxation, 2010.
ieee: J. Müller and C. Sureth-Sloane, Empirische Analyse der Unternehmensbewertung
für die Erbschaftsteuer mit dem vereinfachten Ertragswertverfahren, vol. 108.
2010.
mla: Müller, Jens, and Caren Sureth-Sloane. Empirische Analyse der Unternehmensbewertung
für die Erbschaftsteuer mit dem vereinfachten Ertragswertverfahren. Vol. 108,
2010.
short: J. Müller, C. Sureth-Sloane, Empirische Analyse der Unternehmensbewertung
für die Erbschaftsteuer mit dem vereinfachten Ertragswertverfahren, 2010.
date_created: 2018-10-30T14:57:30Z
date_updated: 2022-01-06T07:01:37Z
department:
- _id: '187'
- _id: '189'
- _id: '635'
intvolume: ' 108'
language:
- iso: ger
series_title: arqus, Quantitative Research in Taxation
status: public
title: Empirische Analyse der Unternehmensbewertung für die Erbschaftsteuer mit dem
vereinfachten Ertragswertverfahren
type: working_paper
user_id: '61801'
volume: 108
year: '2010'
...
---
_id: '5093'
author:
- first_name: Jens
full_name: Müller, Jens
id: '1245'
last_name: Müller
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
- first_name: Christian
full_name: Läufer, Christian
last_name: Läufer
citation:
ama: Müller J, Sureth-Sloane C, Läufer C. Mögliche Fallstricke einer Optimierung
unternehmerischer Investitionsentscheidungen auf der Grundlage der Konzernsteuerquote.
Die Wirtschaftsprüfung. 2010;63(20):1028-1034.
apa: Müller, J., Sureth-Sloane, C., & Läufer, C. (2010). Mögliche Fallstricke
einer Optimierung unternehmerischer Investitionsentscheidungen auf der Grundlage
der Konzernsteuerquote. Die Wirtschaftsprüfung, 63(20), 1028–1034.
bibtex: '@article{Müller_Sureth-Sloane_Läufer_2010, title={Mögliche Fallstricke
einer Optimierung unternehmerischer Investitionsentscheidungen auf der Grundlage
der Konzernsteuerquote}, volume={63}, number={20}, journal={Die Wirtschaftsprüfung},
author={Müller, Jens and Sureth-Sloane, Caren and Läufer, Christian}, year={2010},
pages={1028–1034} }'
chicago: 'Müller, Jens, Caren Sureth-Sloane, and Christian Läufer. “Mögliche Fallstricke
Einer Optimierung Unternehmerischer Investitionsentscheidungen Auf Der Grundlage
Der Konzernsteuerquote.” Die Wirtschaftsprüfung 63, no. 20 (2010): 1028–34.'
ieee: J. Müller, C. Sureth-Sloane, and C. Läufer, “Mögliche Fallstricke einer Optimierung
unternehmerischer Investitionsentscheidungen auf der Grundlage der Konzernsteuerquote,”
Die Wirtschaftsprüfung, vol. 63, no. 20, pp. 1028–1034, 2010.
mla: Müller, Jens, et al. “Mögliche Fallstricke Einer Optimierung Unternehmerischer
Investitionsentscheidungen Auf Der Grundlage Der Konzernsteuerquote.” Die Wirtschaftsprüfung,
vol. 63, no. 20, 2010, pp. 1028–34.
short: J. Müller, C. Sureth-Sloane, C. Läufer, Die Wirtschaftsprüfung 63 (2010)
1028–1034.
date_created: 2018-10-30T15:00:12Z
date_updated: 2022-01-06T07:01:37Z
department:
- _id: '187'
- _id: '189'
- _id: '635'
intvolume: ' 63'
issue: '20'
language:
- iso: eng
page: 1028-1034
publication: Die Wirtschaftsprüfung
status: public
title: Mögliche Fallstricke einer Optimierung unternehmerischer Investitionsentscheidungen
auf der Grundlage der Konzernsteuerquote
type: journal_article
user_id: '61801'
volume: 63
year: '2010'
...
---
_id: '5099'
author:
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: Sureth-Sloane C. Wichtigste Einflussfaktoren auf die steuerliche Verlustnutzung
bei Personengesellschaften. Steuer und Studium. 2010;31(10):497-502.
apa: Sureth-Sloane, C. (2010). Wichtigste Einflussfaktoren auf die steuerliche Verlustnutzung
bei Personengesellschaften. Steuer und Studium, 31(10), 497–502.
bibtex: '@article{Sureth-Sloane_2010, title={Wichtigste Einflussfaktoren auf die
steuerliche Verlustnutzung bei Personengesellschaften}, volume={31}, number={10},
journal={Steuer und Studium}, author={Sureth-Sloane, Caren}, year={2010}, pages={497–502}
}'
chicago: 'Sureth-Sloane, Caren. “Wichtigste Einflussfaktoren auf die steuerliche
Verlustnutzung bei Personengesellschaften.” Steuer und Studium 31, no.
10 (2010): 497–502.'
ieee: C. Sureth-Sloane, “Wichtigste Einflussfaktoren auf die steuerliche Verlustnutzung
bei Personengesellschaften,” Steuer und Studium, vol. 31, no. 10, pp. 497–502,
2010.
mla: Sureth-Sloane, Caren. “Wichtigste Einflussfaktoren auf die steuerliche Verlustnutzung
bei Personengesellschaften.” Steuer und Studium, vol. 31, no. 10, 2010,
pp. 497–502.
short: C. Sureth-Sloane, Steuer und Studium 31 (2010) 497–502.
date_created: 2018-10-30T15:08:24Z
date_updated: 2022-01-06T07:01:37Z
department:
- _id: '187'
- _id: '635'
intvolume: ' 31'
issue: '10'
language:
- iso: ger
page: 497-502
publication: Steuer und Studium
status: public
title: Wichtigste Einflussfaktoren auf die steuerliche Verlustnutzung bei Personengesellschaften
type: journal_article
user_id: '61801'
volume: 31
year: '2010'
...
---
_id: '5097'
author:
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
- first_name: Michaela
full_name: Bäumer, Michaela
last_name: Bäumer
citation:
ama: Sureth-Sloane C, Bäumer M. Besteuerung multinationaler Unternehmen in der EU
– eine vergleichende Analyse ausgewählter Reformvorschläge. Zeitschrift für
Betriebswirtschaft. 2010;80(2):171-202. doi:10.1007/s11573-009-0344-8
apa: Sureth-Sloane, C., & Bäumer, M. (2010). Besteuerung multinationaler Unternehmen
in der EU – eine vergleichende Analyse ausgewählter Reformvorschläge. Zeitschrift
für Betriebswirtschaft, 80(2), 171–202. https://doi.org/10.1007/s11573-009-0344-8
bibtex: '@article{Sureth-Sloane_Bäumer_2010, title={Besteuerung multinationaler
Unternehmen in der EU – eine vergleichende Analyse ausgewählter Reformvorschläge},
volume={80}, DOI={10.1007/s11573-009-0344-8},
number={2}, journal={Zeitschrift für Betriebswirtschaft}, publisher={Springer
Nature}, author={Sureth-Sloane, Caren and Bäumer, Michaela}, year={2010}, pages={171–202}
}'
chicago: 'Sureth-Sloane, Caren, and Michaela Bäumer. “Besteuerung multinationaler
Unternehmen in der EU – eine vergleichende Analyse ausgewählter Reformvorschläge.”
Zeitschrift für Betriebswirtschaft 80, no. 2 (2010): 171–202. https://doi.org/10.1007/s11573-009-0344-8.'
ieee: 'C. Sureth-Sloane and M. Bäumer, “Besteuerung multinationaler Unternehmen
in der EU – eine vergleichende Analyse ausgewählter Reformvorschläge,” Zeitschrift
für Betriebswirtschaft, vol. 80, no. 2, pp. 171–202, 2010, doi: 10.1007/s11573-009-0344-8.'
mla: Sureth-Sloane, Caren, and Michaela Bäumer. “Besteuerung multinationaler Unternehmen
in der EU – eine vergleichende Analyse ausgewählter Reformvorschläge.” Zeitschrift
für Betriebswirtschaft, vol. 80, no. 2, Springer Nature, 2010, pp. 171–202,
doi:10.1007/s11573-009-0344-8.
short: C. Sureth-Sloane, M. Bäumer, Zeitschrift für Betriebswirtschaft 80 (2010)
171–202.
date_created: 2018-10-30T15:04:15Z
date_updated: 2023-01-31T12:22:26Z
department:
- _id: '187'
- _id: '635'
doi: 10.1007/s11573-009-0344-8
intvolume: ' 80'
issue: '2'
language:
- iso: ger
page: 171-202
publication: Zeitschrift für Betriebswirtschaft
publication_identifier:
issn:
- 0044-2372
- 1861-8928
publication_status: published
publisher: Springer Nature
quality_controlled: '1'
status: public
title: Besteuerung multinationaler Unternehmen in der EU – eine vergleichende Analyse
ausgewählter Reformvorschläge
type: journal_article
user_id: '21222'
volume: 80
year: '2010'
...
---
_id: '5094'
author:
- first_name: Georg
full_name: Schneider, Georg
last_name: Schneider
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Schneider G, Sureth-Sloane C. Capitalized investments with entry and exit options
and paradoxical tax effects. Review of Managerial Science. 2010;4(2):149-169.
doi:10.1007/s11846-010-0040-7
apa: Schneider, G., & Sureth-Sloane, C. (2010). Capitalized investments with
entry and exit options and paradoxical tax effects. Review of Managerial Science,
4(2), 149–169. https://doi.org/10.1007/s11846-010-0040-7
bibtex: '@article{Schneider_Sureth-Sloane_2010, title={Capitalized investments with
entry and exit options and paradoxical tax effects}, volume={4}, DOI={10.1007/s11846-010-0040-7},
number={2}, journal={Review of Managerial Science}, publisher={Springer Nature},
author={Schneider, Georg and Sureth-Sloane, Caren}, year={2010}, pages={149–169}
}'
chicago: 'Schneider, Georg, and Caren Sureth-Sloane. “Capitalized Investments with
Entry and Exit Options and Paradoxical Tax Effects.” Review of Managerial Science
4, no. 2 (2010): 149–69. https://doi.org/10.1007/s11846-010-0040-7.'
ieee: 'G. Schneider and C. Sureth-Sloane, “Capitalized investments with entry and
exit options and paradoxical tax effects,” Review of Managerial Science,
vol. 4, no. 2, pp. 149–169, 2010, doi: 10.1007/s11846-010-0040-7.'
mla: Schneider, Georg, and Caren Sureth-Sloane. “Capitalized Investments with Entry
and Exit Options and Paradoxical Tax Effects.” Review of Managerial Science,
vol. 4, no. 2, Springer Nature, 2010, pp. 149–69, doi:10.1007/s11846-010-0040-7.
short: G. Schneider, C. Sureth-Sloane, Review of Managerial Science 4 (2010) 149–169.
date_created: 2018-10-30T15:00:49Z
date_updated: 2023-01-31T12:22:08Z
department:
- _id: '187'
- _id: '635'
doi: 10.1007/s11846-010-0040-7
intvolume: ' 4'
issue: '2'
language:
- iso: eng
page: 149-169
publication: Review of Managerial Science
publication_identifier:
issn:
- 1863-6683
- 1863-6691
publication_status: published
publisher: Springer Nature
quality_controlled: '1'
status: public
title: Capitalized investments with entry and exit options and paradoxical tax effects
type: journal_article
user_id: '21222'
volume: 4
year: '2010'
...
---
_id: '5100'
author:
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
- first_name: Pia
full_name: Vollert, Pia
last_name: Vollert
citation:
ama: Sureth-Sloane C, Vollert P. Wie attraktiv sind Beteiligungsinvestitionen nach
der Begrenzung der Verlustnutzung bei Anteilskäufen durch § 8c KStG? Corporate
Finance biz. 2010;1(1):20-29.
apa: Sureth-Sloane, C., & Vollert, P. (2010). Wie attraktiv sind Beteiligungsinvestitionen
nach der Begrenzung der Verlustnutzung bei Anteilskäufen durch § 8c KStG? Corporate
Finance biz, 1(1), 20–29.
bibtex: '@article{Sureth-Sloane_Vollert_2010, title={Wie attraktiv sind Beteiligungsinvestitionen
nach der Begrenzung der Verlustnutzung bei Anteilskäufen durch § 8c KStG?}, volume={1},
number={1}, journal={Corporate Finance biz}, author={Sureth-Sloane, Caren and
Vollert, Pia}, year={2010}, pages={20–29} }'
chicago: 'Sureth-Sloane, Caren, and Pia Vollert. “Wie attraktiv sind Beteiligungsinvestitionen
nach der Begrenzung der Verlustnutzung bei Anteilskäufen durch § 8c KStG?” Corporate
Finance biz 1, no. 1 (2010): 20–29.'
ieee: C. Sureth-Sloane and P. Vollert, “Wie attraktiv sind Beteiligungsinvestitionen
nach der Begrenzung der Verlustnutzung bei Anteilskäufen durch § 8c KStG?,” Corporate
Finance biz, vol. 1, no. 1, pp. 20–29, 2010.
mla: Sureth-Sloane, Caren, and Pia Vollert. “Wie attraktiv sind Beteiligungsinvestitionen
nach der Begrenzung der Verlustnutzung bei Anteilskäufen durch § 8c KStG?” Corporate
Finance biz, vol. 1, no. 1, 2010, pp. 20–29.
short: C. Sureth-Sloane, P. Vollert, Corporate Finance biz 1 (2010) 20–29.
date_created: 2018-10-30T15:09:49Z
date_updated: 2023-01-31T12:23:03Z
department:
- _id: '187'
- _id: '635'
intvolume: ' 1'
issue: '1'
language:
- iso: ger
page: 20-29
publication: Corporate Finance biz
quality_controlled: '1'
status: public
title: Wie attraktiv sind Beteiligungsinvestitionen nach der Begrenzung der Verlustnutzung
bei Anteilskäufen durch § 8c KStG?
type: journal_article
user_id: '21222'
volume: 1
year: '2010'
...
---
_id: '5089'
author:
- first_name: Jens
full_name: Müller, Jens
id: '1245'
last_name: Müller
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Müller J, Sureth-Sloane C. The Impact of Tax Optimized Investment Projects
on the Effective Group Tax Rate. Die Betriebswirtschaft. 2010;70(4):331-348.
apa: Müller, J., & Sureth-Sloane, C. (2010). The Impact of Tax Optimized Investment
Projects on the Effective Group Tax Rate. Die Betriebswirtschaft, 70(4),
331–348.
bibtex: '@article{Müller_Sureth-Sloane_2010, title={The Impact of Tax Optimized
Investment Projects on the Effective Group Tax Rate}, volume={70}, number={4},
journal={Die Betriebswirtschaft}, author={Müller, Jens and Sureth-Sloane, Caren},
year={2010}, pages={331–348} }'
chicago: 'Müller, Jens, and Caren Sureth-Sloane. “The Impact of Tax Optimized Investment
Projects on the Effective Group Tax Rate.” Die Betriebswirtschaft 70, no.
4 (2010): 331–48.'
ieee: J. Müller and C. Sureth-Sloane, “The Impact of Tax Optimized Investment Projects
on the Effective Group Tax Rate,” Die Betriebswirtschaft, vol. 70, no.
4, pp. 331–348, 2010.
mla: Müller, Jens, and Caren Sureth-Sloane. “The Impact of Tax Optimized Investment
Projects on the Effective Group Tax Rate.” Die Betriebswirtschaft, vol.
70, no. 4, 2010, pp. 331–48.
short: J. Müller, C. Sureth-Sloane, Die Betriebswirtschaft 70 (2010) 331–348.
date_created: 2018-10-30T14:55:51Z
date_updated: 2023-01-31T12:21:45Z
department:
- _id: '187'
- _id: '189'
- _id: '635'
intvolume: ' 70'
issue: '4'
language:
- iso: ger
page: 331-348
publication: Die Betriebswirtschaft
quality_controlled: '1'
status: public
title: The Impact of Tax Optimized Investment Projects on the Effective Group Tax
Rate
type: journal_article
user_id: '21222'
volume: 70
year: '2010'
...
---
_id: '5098'
author:
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
- first_name: Annika
full_name: Mehrmann, Annika
id: '4324'
last_name: Mehrmann
- first_name: Claudia
full_name: Dahle, Claudia
last_name: Dahle
citation:
ama: Sureth-Sloane C, Mehrmann A, Dahle C. Grenzüberschreitende Verlustverrechnungssysteme
in Europa – Vorbilder für eine Reform der deutschen Organschaft? Steuer und
Wirtschaft. 2010;87(2):160-176.
apa: Sureth-Sloane, C., Mehrmann, A., & Dahle, C. (2010). Grenzüberschreitende
Verlustverrechnungssysteme in Europa – Vorbilder für eine Reform der deutschen
Organschaft? Steuer und Wirtschaft, 87(2), 160–176.
bibtex: '@article{Sureth-Sloane_Mehrmann_Dahle_2010, title={ Grenzüberschreitende
Verlustverrechnungssysteme in Europa – Vorbilder für eine Reform der deutschen
Organschaft?}, volume={87}, number={2}, journal={Steuer und Wirtschaft}, author={Sureth-Sloane,
Caren and Mehrmann, Annika and Dahle, Claudia}, year={2010}, pages={160–176} }'
chicago: 'Sureth-Sloane, Caren, Annika Mehrmann, and Claudia Dahle. “ Grenzüberschreitende
Verlustverrechnungssysteme in Europa – Vorbilder für eine Reform der deutschen
Organschaft?” Steuer und Wirtschaft 87, no. 2 (2010): 160–76.'
ieee: C. Sureth-Sloane, A. Mehrmann, and C. Dahle, “ Grenzüberschreitende Verlustverrechnungssysteme
in Europa – Vorbilder für eine Reform der deutschen Organschaft?,” Steuer und
Wirtschaft, vol. 87, no. 2, pp. 160–176, 2010.
mla: Sureth-Sloane, Caren, et al. “ Grenzüberschreitende Verlustverrechnungssysteme
in Europa – Vorbilder für eine Reform der deutschen Organschaft?” Steuer und
Wirtschaft, vol. 87, no. 2, 2010, pp. 160–76.
short: C. Sureth-Sloane, A. Mehrmann, C. Dahle, Steuer und Wirtschaft 87 (2010)
160–176.
date_created: 2018-10-30T15:06:54Z
date_updated: 2024-02-06T10:25:49Z
department:
- _id: '187'
- _id: '635'
intvolume: ' 87'
issue: '2'
language:
- iso: ger
page: 160-176
publication: Steuer und Wirtschaft
quality_controlled: '1'
status: public
title: ' Grenzüberschreitende Verlustverrechnungssysteme in Europa – Vorbilder für
eine Reform der deutschen Organschaft?'
type: journal_article
user_id: '74000'
volume: 87
year: '2010'
...
---
_id: '3693'
abstract:
- lang: ger
text: Erbschaftsteuer | Inheritance tax | Steuerreform | Tax reform | Steuerwirkung
| Tax effects | Steuereinnahmen | Tax revenue | Mikrodaten | Microdata | Simulation
| Deutschland | Germany
author:
- first_name: Ralf
full_name: Maiterth, Ralf
last_name: Maiterth
- first_name: Henriette
full_name: Houben, Henriette
last_name: Houben
- first_name: Wiebke
full_name: Broekelschen, Wiebke
last_name: Broekelschen
- first_name: Jens
full_name: Müller, Jens
id: '1245'
last_name: Müller
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: Maiterth R, Houben H, Broekelschen W, Müller J, Sureth-Sloane C. Mikroanalytische
Begleitung der Steuerpolitik am Beispiel der Erbschaftsteuerreform. Statistik
und Wissenschaft. 2009:163--183.
apa: Maiterth, R., Houben, H., Broekelschen, W., Müller, J., & Sureth-Sloane,
C. (2009). Mikroanalytische Begleitung der Steuerpolitik am Beispiel der Erbschaftsteuerreform.
Statistik Und Wissenschaft, 163--183.
bibtex: '@article{Maiterth_Houben_Broekelschen_Müller_Sureth-Sloane_2009, title={Mikroanalytische
Begleitung der Steuerpolitik am Beispiel der Erbschaftsteuerreform}, journal={Statistik
und Wissenschaft}, author={Maiterth, Ralf and Houben, Henriette and Broekelschen,
Wiebke and Müller, Jens and Sureth-Sloane, Caren}, year={2009}, pages={163--183}
}'
chicago: Maiterth, Ralf, Henriette Houben, Wiebke Broekelschen, Jens Müller, and
Caren Sureth-Sloane. “Mikroanalytische Begleitung Der Steuerpolitik Am Beispiel
Der Erbschaftsteuerreform.” Statistik Und Wissenschaft, 2009, 163--183.
ieee: R. Maiterth, H. Houben, W. Broekelschen, J. Müller, and C. Sureth-Sloane,
“Mikroanalytische Begleitung der Steuerpolitik am Beispiel der Erbschaftsteuerreform,”
Statistik und Wissenschaft, pp. 163--183, 2009.
mla: Maiterth, Ralf, et al. “Mikroanalytische Begleitung Der Steuerpolitik Am Beispiel
Der Erbschaftsteuerreform.” Statistik Und Wissenschaft, 2009, pp. 163--183.
short: R. Maiterth, H. Houben, W. Broekelschen, J. Müller, C. Sureth-Sloane, Statistik
Und Wissenschaft (2009) 163--183.
date_created: 2018-07-25T07:16:30Z
date_updated: 2022-01-06T06:59:30Z
department:
- _id: '186'
- _id: '189'
- _id: '187'
- _id: '635'
jel:
- H2
- M41
keyword:
- Erbschaftsteuer | Inheritance tax | Steuerreform | Tax reform | Steuerwirkung |
Tax effects | Steuereinnahmen | Tax revenue | Mikrodaten | Microdata | Simulation
language:
- iso: eng
page: 163--183
publication: Statistik und Wissenschaft
status: public
title: Mikroanalytische Begleitung der Steuerpolitik am Beispiel der Erbschaftsteuerreform
type: journal_article
user_id: '67504'
year: '2009'
...
---
_id: '35090'
author:
- first_name: Michael
full_name: Ebert, Michael
id: '42419'
last_name: Ebert
- first_name: Dirk
full_name: Simons, Dirk
last_name: Simons
citation:
ama: 'Ebert M, Simons D. Bilanzpolitisches Potential im Rahmen der Goodwillbilanzierung
- Transaktionsgestaltung beim Unternehmenserwerb. KoR : Zeitschrift für internationale
und kapitalmarktorientierte Rechnungslegung. 2009;9(11):622-630.'
apa: 'Ebert, M., & Simons, D. (2009). Bilanzpolitisches Potential im Rahmen
der Goodwillbilanzierung - Transaktionsgestaltung beim Unternehmenserwerb. KoR :
Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung,
9(11), 622–630.'
bibtex: '@article{Ebert_Simons_2009, title={Bilanzpolitisches Potential im Rahmen
der Goodwillbilanzierung - Transaktionsgestaltung beim Unternehmenserwerb}, volume={9},
number={11}, journal={KoR : Zeitschrift für internationale und kapitalmarktorientierte
Rechnungslegung}, author={Ebert, Michael and Simons, Dirk}, year={2009}, pages={622–630}
}'
chicago: 'Ebert, Michael, and Dirk Simons. “Bilanzpolitisches Potential im Rahmen
der Goodwillbilanzierung - Transaktionsgestaltung beim Unternehmenserwerb.” KoR :
Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung
9, no. 11 (2009): 622–30.'
ieee: 'M. Ebert and D. Simons, “Bilanzpolitisches Potential im Rahmen der Goodwillbilanzierung
- Transaktionsgestaltung beim Unternehmenserwerb,” KoR : Zeitschrift für internationale
und kapitalmarktorientierte Rechnungslegung, vol. 9, no. 11, pp. 622–630,
2009.'
mla: 'Ebert, Michael, and Dirk Simons. “Bilanzpolitisches Potential im Rahmen der
Goodwillbilanzierung - Transaktionsgestaltung beim Unternehmenserwerb.” KoR :
Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung,
vol. 9, no. 11, 2009, pp. 622–30.'
short: 'M. Ebert, D. Simons, KoR : Zeitschrift für internationale und kapitalmarktorientierte
Rechnungslegung 9 (2009) 622–630.'
date_created: 2023-01-02T10:19:41Z
date_updated: 2023-01-12T09:04:43Z
department:
- _id: '186'
- _id: '190'
- _id: '635'
extern: '1'
intvolume: ' 9'
issue: '11'
language:
- iso: ger
page: 622-630
publication: 'KoR : Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung'
publication_status: published
status: public
title: Bilanzpolitisches Potential im Rahmen der Goodwillbilanzierung - Transaktionsgestaltung
beim Unternehmenserwerb
type: journal_article
user_id: '42419'
volume: 9
year: '2009'
...
---
_id: '37135'
author:
- first_name: Urska
full_name: Kosi, Urska
id: '54068'
last_name: Kosi
citation:
ama: 'Kosi U. International corporate reporting: A comparative approach, by Clare
Roberts, Pauline Weetman and Paul Gordon (fourth edition). The International
Journal of Accounting. 2009;44(4):415-418.'
apa: 'Kosi, U. (2009). International corporate reporting: A comparative approach,
by Clare Roberts, Pauline Weetman and Paul Gordon (fourth edition). In The
International Journal of Accounting (Vol. 44, Issue 4, pp. 415–418).'
bibtex: '@article{Kosi_2009, title={International corporate reporting: A comparative
approach, by Clare Roberts, Pauline Weetman and Paul Gordon (fourth edition)},
volume={44}, number={4}, journal={The International Journal of Accounting}, author={Kosi,
Urska}, year={2009}, pages={415–418} }'
chicago: 'Kosi, Urska. “International Corporate Reporting: A Comparative Approach,
by Clare Roberts, Pauline Weetman and Paul Gordon (Fourth Edition).” The International
Journal of Accounting, 2009.'
ieee: 'U. Kosi, “International corporate reporting: A comparative approach, by Clare
Roberts, Pauline Weetman and Paul Gordon (fourth edition),” The International
Journal of Accounting, vol. 44, no. 4. pp. 415–418, 2009.'
mla: 'Kosi, Urska. “International Corporate Reporting: A Comparative Approach, by
Clare Roberts, Pauline Weetman and Paul Gordon (Fourth Edition).” The International
Journal of Accounting, vol. 44, no. 4, 2009, pp. 415–18.'
short: U. Kosi, The International Journal of Accounting 44 (2009) 415–418.
date_created: 2023-01-17T14:59:35Z
date_updated: 2023-01-18T14:00:05Z
department:
- _id: '635'
- _id: '186'
- _id: '551'
extern: '1'
intvolume: ' 44'
issue: '4'
language:
- iso: eng
page: 415-418
publication: The International Journal of Accounting
status: public
title: 'International corporate reporting: A comparative approach, by Clare Roberts,
Pauline Weetman and Paul Gordon (fourth edition)'
type: review
user_id: '88603'
volume: 44
year: '2009'
...
---
_id: '14915'
author:
- first_name: Kay
full_name: Blaufus, Kay
last_name: Blaufus
- first_name: Jochen
full_name: Hundsdoerfer, Jochen
last_name: Hundsdoerfer
- first_name: Dirk
full_name: Kiesewetter, Dirk
last_name: Kiesewetter
- first_name: Rolf J.
full_name: König, Rolf J.
last_name: König
- first_name: Lutz
full_name: Kruschwitz, Lutz
last_name: Kruschwitz
- first_name: Andreas
full_name: Löffler, Andreas
last_name: Löffler
- first_name: Ralf
full_name: Maiterth, Ralf
last_name: Maiterth
- first_name: Heiko
full_name: Müller, Heiko
last_name: Müller
- first_name: Rainer
full_name: Niemann, Rainer
last_name: Niemann
- first_name: Deborah
full_name: Schanz, Deborah
last_name: Schanz
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
- first_name: Corinna
full_name: Treisch, Corinna
last_name: Treisch
citation:
ama: 'Blaufus K, Hundsdoerfer J, Kiesewetter D, et al. Versinkt die Kapitalmarkttheorie
in logischen Widersprüchen, oder: Ist arqus e.V. aus dem Schneider? Schmalenbachs
Zeitschrift für betriebswirtschaftliche Forschung. 2009;61(4):463-466.'
apa: 'Blaufus, K., Hundsdoerfer, J., Kiesewetter, D., König, R. J., Kruschwitz,
L., Löffler, A., Maiterth, R., Müller, H., Niemann, R., Schanz, D., Sureth-Sloane,
C., & Treisch, C. (2009). Versinkt die Kapitalmarkttheorie in logischen Widersprüchen,
oder: Ist arqus e.V. aus dem Schneider? Schmalenbachs Zeitschrift für betriebswirtschaftliche
Forschung, 61(4), 463–466.'
bibtex: '@article{Blaufus_Hundsdoerfer_Kiesewetter_König_Kruschwitz_Löffler_Maiterth_Müller_Niemann_Schanz_et
al._2009, title={Versinkt die Kapitalmarkttheorie in logischen Widersprüchen,
oder: Ist arqus e.V. aus dem Schneider?}, volume={61}, number={4}, journal={Schmalenbachs
Zeitschrift für betriebswirtschaftliche Forschung}, author={Blaufus, Kay and Hundsdoerfer,
Jochen and Kiesewetter, Dirk and König, Rolf J. and Kruschwitz, Lutz and Löffler,
Andreas and Maiterth, Ralf and Müller, Heiko and Niemann, Rainer and Schanz, Deborah
and et al.}, year={2009}, pages={463–466} }'
chicago: 'Blaufus, Kay, Jochen Hundsdoerfer, Dirk Kiesewetter, Rolf J. König, Lutz
Kruschwitz, Andreas Löffler, Ralf Maiterth, et al. “Versinkt die Kapitalmarkttheorie
in logischen Widersprüchen, oder: Ist arqus e.V. aus dem Schneider?” Schmalenbachs
Zeitschrift für betriebswirtschaftliche Forschung 61, no. 4 (2009): 463–66.'
ieee: 'K. Blaufus et al., “Versinkt die Kapitalmarkttheorie in logischen
Widersprüchen, oder: Ist arqus e.V. aus dem Schneider?,” Schmalenbachs Zeitschrift
für betriebswirtschaftliche Forschung, vol. 61, no. 4, pp. 463–466, 2009.'
mla: 'Blaufus, Kay, et al. “Versinkt die Kapitalmarkttheorie in logischen Widersprüchen,
oder: Ist arqus e.V. aus dem Schneider?” Schmalenbachs Zeitschrift für betriebswirtschaftliche
Forschung, vol. 61, no. 4, 2009, pp. 463–66.'
short: K. Blaufus, J. Hundsdoerfer, D. Kiesewetter, R.J. König, L. Kruschwitz, A.
Löffler, R. Maiterth, H. Müller, R. Niemann, D. Schanz, C. Sureth-Sloane, C. Treisch,
Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung 61 (2009) 463–466.
date_created: 2019-11-13T09:19:10Z
date_updated: 2023-01-31T12:23:37Z
department:
- _id: '187'
- _id: '635'
intvolume: ' 61'
issue: '4'
language:
- iso: ger
page: 463-466
publication: Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung
publication_status: published
quality_controlled: '1'
status: public
title: 'Versinkt die Kapitalmarkttheorie in logischen Widersprüchen, oder: Ist arqus
e.V. aus dem Schneider?'
type: journal_article
user_id: '21222'
volume: 61
year: '2009'
...
---
_id: '14928'
author:
- first_name: Dirk
full_name: Kiesewetter, Dirk
last_name: Kiesewetter
- first_name: Rainer
full_name: Niemann, Rainer
last_name: Niemann
- first_name: Jochen
full_name: Hundsdoerfer, Jochen
last_name: Hundsdoerfer
- first_name: Deborah
full_name: Knirsch, Deborah
last_name: Knirsch
- first_name: Rolf
full_name: König, Rolf
last_name: König
- first_name: Lutz
full_name: Kruschwitz, Lutz
last_name: Kruschwitz
- first_name: Andreas
full_name: Löffler, Andreas
last_name: Löffler
- first_name: Ralf
full_name: Maiterth, Ralf
last_name: Maiterth
- first_name: Heiko
full_name: Müller, Heiko
last_name: Müller
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
- first_name: Corinna
full_name: Treisch, Corinna
last_name: Treisch
citation:
ama: Kiesewetter D, Niemann R, Hundsdoerfer J, et al. arqus-Stellungnahme zur notwendigen
Reform der Abgeltungssteuer. Der Betrieb. 2008;61(18):957-958.
apa: Kiesewetter, D., Niemann, R., Hundsdoerfer, J., Knirsch, D., König, R., Kruschwitz,
L., … Treisch, C. (2008). arqus-Stellungnahme zur notwendigen Reform der Abgeltungssteuer.
Der Betrieb, 61(18), 957–958.
bibtex: '@article{Kiesewetter_Niemann_Hundsdoerfer_Knirsch_König_Kruschwitz_Löffler_Maiterth_Müller_Sureth-Sloane_et
al._2008, title={arqus-Stellungnahme zur notwendigen Reform der Abgeltungssteuer},
volume={61}, number={18}, journal={Der Betrieb}, author={Kiesewetter, Dirk and
Niemann, Rainer and Hundsdoerfer, Jochen and Knirsch, Deborah and König, Rolf
and Kruschwitz, Lutz and Löffler, Andreas and Maiterth, Ralf and Müller, Heiko
and Sureth-Sloane, Caren and et al.}, year={2008}, pages={957–958} }'
chicago: 'Kiesewetter, Dirk, Rainer Niemann, Jochen Hundsdoerfer, Deborah Knirsch,
Rolf König, Lutz Kruschwitz, Andreas Löffler, et al. “arqus-Stellungnahme zur
notwendigen Reform der Abgeltungssteuer.” Der Betrieb 61, no. 18 (2008):
957–58.'
ieee: D. Kiesewetter et al., “arqus-Stellungnahme zur notwendigen Reform
der Abgeltungssteuer,” Der Betrieb, vol. 61, no. 18, pp. 957–958, 2008.
mla: Kiesewetter, Dirk, et al. “arqus-Stellungnahme zur notwendigen Reform der Abgeltungssteuer.”
Der Betrieb, vol. 61, no. 18, 2008, pp. 957–58.
short: D. Kiesewetter, R. Niemann, J. Hundsdoerfer, D. Knirsch, R. König, L. Kruschwitz,
A. Löffler, R. Maiterth, H. Müller, C. Sureth-Sloane, C. Treisch, Der Betrieb
61 (2008) 957–958.
date_created: 2019-11-13T12:24:03Z
date_updated: 2022-01-06T06:52:11Z
department:
- _id: '187'
- _id: '635'
intvolume: ' 61'
issue: '18'
language:
- iso: ger
page: 957-958
publication: Der Betrieb
publication_status: published
status: public
title: arqus-Stellungnahme zur notwendigen Reform der Abgeltungssteuer
type: journal_article
user_id: '61801'
volume: 61
year: '2008'
...
---
_id: '14929'
author:
- first_name: Deborah
full_name: Knirsch, Deborah
last_name: Knirsch
- first_name: Heiko
full_name: Müller, Heiko
last_name: Müller
- first_name: Kay
full_name: Blaufus, Kay
last_name: Blaufus
- first_name: Jochen
full_name: Hundsdoerfer, Jochen
last_name: Hundsdoerfer
- first_name: Dirk
full_name: Kiesewetter, Dirk
last_name: Kiesewetter
- first_name: Rolf
full_name: König, Rolf
last_name: König
- first_name: Lutz
full_name: Kruschwitz, Lutz
last_name: Kruschwitz
- first_name: Andreas
full_name: Löffler, Andreas
last_name: Löffler
- first_name: Ralf
full_name: Maiterth, Ralf
last_name: Maiterth
- first_name: Heiko
full_name: Müller, Heiko
last_name: Müller
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
- first_name: Corinna
full_name: Treisch, Corinna
last_name: Treisch
citation:
ama: 'Knirsch D, Müller H, Blaufus K, et al. arqus-Stellungnahme: Das BilMoG -
Eine Chance zur Steuervereinfachung? Deutsches Steuerrecht. 2008;46(38):1844-1846.'
apa: 'Knirsch, D., Müller, H., Blaufus, K., Hundsdoerfer, J., Kiesewetter, D., König,
R., … Treisch, C. (2008). arqus-Stellungnahme: Das BilMoG - Eine Chance zur Steuervereinfachung?
Deutsches Steuerrecht, 46(38), 1844–1846.'
bibtex: '@article{Knirsch_Müller_Blaufus_Hundsdoerfer_Kiesewetter_König_Kruschwitz_Löffler_Maiterth_Müller_et
al._2008, title={ arqus-Stellungnahme: Das BilMoG - Eine Chance zur Steuervereinfachung?},
volume={46}, number={38}, journal={Deutsches Steuerrecht}, author={Knirsch, Deborah
and Müller, Heiko and Blaufus, Kay and Hundsdoerfer, Jochen and Kiesewetter, Dirk
and König, Rolf and Kruschwitz, Lutz and Löffler, Andreas and Maiterth, Ralf and
Müller, Heiko and et al.}, year={2008}, pages={1844–1846} }'
chicago: 'Knirsch, Deborah, Heiko Müller, Kay Blaufus, Jochen Hundsdoerfer, Dirk
Kiesewetter, Rolf König, Lutz Kruschwitz, et al. “ arqus-Stellungnahme: Das BilMoG
- Eine Chance zur Steuervereinfachung?” Deutsches Steuerrecht 46, no. 38
(2008): 1844–46.'
ieee: 'D. Knirsch et al., “ arqus-Stellungnahme: Das BilMoG - Eine Chance
zur Steuervereinfachung?,” Deutsches Steuerrecht, vol. 46, no. 38, pp.
1844–1846, 2008.'
mla: 'Knirsch, Deborah, et al. “ arqus-Stellungnahme: Das BilMoG - Eine Chance zur
Steuervereinfachung?” Deutsches Steuerrecht, vol. 46, no. 38, 2008, pp.
1844–46.'
short: D. Knirsch, H. Müller, K. Blaufus, J. Hundsdoerfer, D. Kiesewetter, R. König,
L. Kruschwitz, A. Löffler, R. Maiterth, H. Müller, C. Sureth-Sloane, C. Treisch,
Deutsches Steuerrecht 46 (2008) 1844–1846.
date_created: 2019-11-13T12:29:38Z
date_updated: 2022-01-06T06:52:11Z
department:
- _id: '635'
intvolume: ' 46'
issue: '38'
language:
- iso: ger
page: 1844-1846
publication: Deutsches Steuerrecht
publication_status: published
status: public
title: ' arqus-Stellungnahme: Das BilMoG - Eine Chance zur Steuervereinfachung?'
type: journal_article
user_id: '61801'
volume: 46
year: '2008'
...
---
_id: '14932'
author:
- first_name: Rainer
full_name: Niemann, Rainer
last_name: Niemann
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
citation:
ama: Niemann R, Sureth-Sloane C. Steuern und Risiko als substitutionale oder
komplementäre Determinanten unternehmerischer Investitionspolitik? Vol 51.;
2008.
apa: Niemann, R., & Sureth-Sloane, C. (2008). Steuern und Risiko als substitutionale
oder komplementäre Determinanten unternehmerischer Investitionspolitik? (Vol.
51).
bibtex: '@book{Niemann_Sureth-Sloane_2008, series={arqus - Quantitative Research
in Taxation}, title={Steuern und Risiko als substitutionale oder komplementäre
Determinanten unternehmerischer Investitionspolitik?}, volume={51}, author={Niemann,
Rainer and Sureth-Sloane, Caren}, year={2008}, collection={arqus - Quantitative
Research in Taxation} }'
chicago: Niemann, Rainer, and Caren Sureth-Sloane. Steuern und Risiko als substitutionale
oder komplementäre Determinanten unternehmerischer Investitionspolitik? Vol.
51. arqus - Quantitative Research in Taxation, 2008.
ieee: R. Niemann and C. Sureth-Sloane, Steuern und Risiko als substitutionale
oder komplementäre Determinanten unternehmerischer Investitionspolitik?, vol.
51. 2008.
mla: Niemann, Rainer, and Caren Sureth-Sloane. Steuern und Risiko als substitutionale
oder komplementäre Determinanten unternehmerischer Investitionspolitik? Vol.
51, 2008.
short: R. Niemann, C. Sureth-Sloane, Steuern und Risiko als substitutionale oder
komplementäre Determinanten unternehmerischer Investitionspolitik?, 2008.
date_created: 2019-11-13T12:34:58Z
date_updated: 2022-01-06T06:52:11Z
department:
- _id: '187'
- _id: '635'
intvolume: ' 51'
language:
- iso: ger
publication_status: published
series_title: arqus - Quantitative Research in Taxation
status: public
title: Steuern und Risiko als substitutionale oder komplementäre Determinanten unternehmerischer
Investitionspolitik?
type: working_paper
user_id: '67504'
volume: 51
year: '2008'
...
---
_id: '14934'
author:
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
- first_name: Jens
full_name: Müller, Jens
id: '1245'
last_name: Müller
- first_name: Henriette
full_name: Houben, Henriette
last_name: Houben
- first_name: Ralf
full_name: Maiterth, Ralf
last_name: Maiterth
citation:
ama: 'Sureth-Sloane C, Müller J, Houben H, Maiterth R. Auswirkungen einer Reform
des Erbschaft- und Schenkungsteuergesetzes auf das Steueraufkommen unter besonderer
Berücksichtigung einer verkehrswertorientierten Bewertung von Unternehmens- und
Grundvermögen. In: Oestreicher A, ed. Untrnehmensbesteuerung 2008: Neue Wege
Gehen. Berlin: Verlag Neue Wirtschafts-Briefe, Herne; 2008:183-208.'
apa: 'Sureth-Sloane, C., Müller, J., Houben, H., & Maiterth, R. (2008). Auswirkungen
einer Reform des Erbschaft- und Schenkungsteuergesetzes auf das Steueraufkommen
unter besonderer Berücksichtigung einer verkehrswertorientierten Bewertung von
Unternehmens- und Grundvermögen. In A. Oestreicher (Ed.), Untrnehmensbesteuerung
2008: Neue Wege gehen (pp. 183–208). Berlin: Verlag Neue Wirtschafts-Briefe,
Herne.'
bibtex: '@inbook{Sureth-Sloane_Müller_Houben_Maiterth_2008, place={Berlin}, title={Auswirkungen
einer Reform des Erbschaft- und Schenkungsteuergesetzes auf das Steueraufkommen
unter besonderer Berücksichtigung einer verkehrswertorientierten Bewertung von
Unternehmens- und Grundvermögen}, booktitle={Untrnehmensbesteuerung 2008: Neue
Wege gehen}, publisher={Verlag Neue Wirtschafts-Briefe, Herne}, author={Sureth-Sloane,
Caren and Müller, Jens and Houben, Henriette and Maiterth, Ralf}, editor={Oestreicher,
AndreasEditor}, year={2008}, pages={183–208} }'
chicago: 'Sureth-Sloane, Caren, Jens Müller, Henriette Houben, and Ralf Maiterth.
“Auswirkungen Einer Reform Des Erbschaft- Und Schenkungsteuergesetzes Auf Das
Steueraufkommen Unter Besonderer Berücksichtigung Einer Verkehrswertorientierten
Bewertung von Unternehmens- Und Grundvermögen.” In Untrnehmensbesteuerung 2008:
Neue Wege Gehen, edited by Andreas Oestreicher, 183–208. Berlin: Verlag Neue
Wirtschafts-Briefe, Herne, 2008.'
ieee: 'C. Sureth-Sloane, J. Müller, H. Houben, and R. Maiterth, “Auswirkungen einer
Reform des Erbschaft- und Schenkungsteuergesetzes auf das Steueraufkommen unter
besonderer Berücksichtigung einer verkehrswertorientierten Bewertung von Unternehmens-
und Grundvermögen,” in Untrnehmensbesteuerung 2008: Neue Wege gehen, A.
Oestreicher, Ed. Berlin: Verlag Neue Wirtschafts-Briefe, Herne, 2008, pp. 183–208.'
mla: 'Sureth-Sloane, Caren, et al. “Auswirkungen Einer Reform Des Erbschaft- Und
Schenkungsteuergesetzes Auf Das Steueraufkommen Unter Besonderer Berücksichtigung
Einer Verkehrswertorientierten Bewertung von Unternehmens- Und Grundvermögen.”
Untrnehmensbesteuerung 2008: Neue Wege Gehen, edited by Andreas Oestreicher,
Verlag Neue Wirtschafts-Briefe, Herne, 2008, pp. 183–208.'
short: 'C. Sureth-Sloane, J. Müller, H. Houben, R. Maiterth, in: A. Oestreicher
(Ed.), Untrnehmensbesteuerung 2008: Neue Wege Gehen, Verlag Neue Wirtschafts-Briefe,
Herne, Berlin, 2008, pp. 183–208.'
date_created: 2019-11-13T12:43:09Z
date_updated: 2022-01-06T06:52:11Z
department:
- _id: '187'
- _id: '635'
editor:
- first_name: Andreas
full_name: Oestreicher, Andreas
last_name: Oestreicher
language:
- iso: eng
page: 183-208
place: Berlin
publication: 'Untrnehmensbesteuerung 2008: Neue Wege gehen'
publisher: Verlag Neue Wirtschafts-Briefe, Herne
status: public
title: Auswirkungen einer Reform des Erbschaft- und Schenkungsteuergesetzes auf das
Steueraufkommen unter besonderer Berücksichtigung einer verkehrswertorientierten
Bewertung von Unternehmens- und Grundvermögen
type: book_chapter
user_id: '67504'
year: '2008'
...
---
_id: '3546'
abstract:
- lang: eng
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. '
author:
- first_name: Neil
full_name: Garrod, Neil
last_name: Garrod
- first_name: Urska
full_name: Kosi, Urska
id: '54068'
last_name: Kosi
- first_name: Aljosa
full_name: Valentincic, Aljosa
last_name: Valentincic
citation:
ama: Garrod N, Kosi U, Valentincic A. Asset Write-Offs in the Absence of Agency
Problems. Journal of Business Finance and Accounting. 2008;35(3-4):307-330.
doi:10.1111/j.1468-5957.2008.02078
apa: Garrod, N., Kosi, U., & Valentincic, A. (2008). Asset Write-Offs in the
Absence of Agency Problems. Journal of Business Finance and Accounting,
35(3–4), 307–330. https://doi.org/10.1111/j.1468-5957.2008.02078
bibtex: '@article{Garrod_Kosi_Valentincic_2008, title={Asset Write-Offs in the Absence
of Agency Problems}, volume={35}, DOI={10.1111/j.1468-5957.2008.02078},
number={3–4}, journal={Journal of Business Finance and Accounting}, author={Garrod,
Neil and Kosi, Urska and Valentincic, Aljosa}, year={2008}, pages={307–330} }'
chicago: 'Garrod, Neil, Urska Kosi, and Aljosa Valentincic. “Asset Write-Offs in
the Absence of Agency Problems.” Journal of Business Finance and Accounting
35, no. 3–4 (2008): 307–30. https://doi.org/10.1111/j.1468-5957.2008.02078.'
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.'
mla: Garrod, Neil, et al. “Asset Write-Offs in the Absence of Agency Problems.”
Journal of Business Finance and Accounting, vol. 35, no. 3–4, 2008, pp.
307–30, doi:10.1111/j.1468-5957.2008.02078.
short: N. Garrod, U. Kosi, A. Valentincic, Journal of Business Finance and Accounting
35 (2008) 307–330.
date_created: 2018-07-11T10:28:02Z
date_updated: 2023-01-24T15:34:10Z
department:
- _id: '551'
- _id: '186'
- _id: '635'
doi: 10.1111/j.1468-5957.2008.02078
extern: '1'
intvolume: ' 35'
issue: 3-4
jel:
- M41
- D82
- H25
language:
- iso: eng
page: 307-330
publication: Journal of Business Finance and Accounting
publication_status: published
status: public
title: Asset Write-Offs in the Absence of Agency Problems
type: journal_article
user_id: '54068'
volume: 35
year: '2008'
...
---
_id: '14935'
author:
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
- first_name: Ralf
full_name: Maiterth, Ralf
last_name: Maiterth
citation:
ama: Sureth-Sloane C, Maiterth R. The impact of minimum taxation by an imputable
wealth tax on capital budgeting and business strategy of German companies. Review
of Managerial Science. 2008;2(2):81-110. doi:10.1007/s11846-008-0016-z
apa: Sureth-Sloane, C., & Maiterth, R. (2008). The impact of minimum taxation
by an imputable wealth tax on capital budgeting and business strategy of German
companies. Review of Managerial Science, 2(2), 81–110. https://doi.org/10.1007/s11846-008-0016-z
bibtex: '@article{Sureth-Sloane_Maiterth_2008, title={The impact of minimum taxation
by an imputable wealth tax on capital budgeting and business strategy of German
companies}, volume={2}, DOI={10.1007/s11846-008-0016-z},
number={2}, journal={Review of Managerial Science}, author={Sureth-Sloane, Caren
and Maiterth, Ralf}, year={2008}, pages={81–110} }'
chicago: 'Sureth-Sloane, Caren, and Ralf Maiterth. “The Impact of Minimum Taxation
by an Imputable Wealth Tax on Capital Budgeting and Business Strategy of German
Companies.” Review of Managerial Science 2, no. 2 (2008): 81–110. https://doi.org/10.1007/s11846-008-0016-z.'
ieee: 'C. Sureth-Sloane and R. Maiterth, “The impact of minimum taxation by an imputable
wealth tax on capital budgeting and business strategy of German companies,” Review
of Managerial Science, vol. 2, no. 2, pp. 81–110, 2008, doi: 10.1007/s11846-008-0016-z.'
mla: Sureth-Sloane, Caren, and Ralf Maiterth. “The Impact of Minimum Taxation by
an Imputable Wealth Tax on Capital Budgeting and Business Strategy of German Companies.”
Review of Managerial Science, vol. 2, no. 2, 2008, pp. 81–110, doi:10.1007/s11846-008-0016-z.
short: C. Sureth-Sloane, R. Maiterth, Review of Managerial Science 2 (2008) 81–110.
date_created: 2019-11-13T12:44:02Z
date_updated: 2023-01-31T12:29:59Z
department:
- _id: '187'
- _id: '635'
doi: 10.1007/s11846-008-0016-z
intvolume: ' 2'
issue: '2'
language:
- iso: eng
page: 81-110
publication: Review of Managerial Science
publication_identifier:
issn:
- 1863-6683
- 1863-6691
publication_status: published
quality_controlled: '1'
status: public
title: The impact of minimum taxation by an imputable wealth tax on capital budgeting
and business strategy of German companies
type: journal_article
user_id: '21222'
volume: 2
year: '2008'
...
---
_id: '14933'
author:
- first_name: Rainer
full_name: Niemann, Rainer
last_name: Niemann
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
citation:
ama: Niemann R, Sureth-Sloane C. Steuern und Risikobereitschaft in Modellen irreversibler
Investitionen. Journal für Betriebswirtschaft. 2008;58(3):121-140. doi:10.1007/s11301-008-0037-3
apa: Niemann, R., & Sureth-Sloane, C. (2008). Steuern und Risikobereitschaft
in Modellen irreversibler Investitionen. Journal für Betriebswirtschaft,
58(3), 121–140. https://doi.org/10.1007/s11301-008-0037-3
bibtex: '@article{Niemann_Sureth-Sloane_2008, title={Steuern und Risikobereitschaft
in Modellen irreversibler Investitionen}, volume={58}, DOI={10.1007/s11301-008-0037-3},
number={3}, journal={Journal für Betriebswirtschaft}, author={Niemann, Rainer
and Sureth-Sloane, Caren}, year={2008}, pages={121–140} }'
chicago: 'Niemann, Rainer, and Caren Sureth-Sloane. “Steuern und Risikobereitschaft
in Modellen irreversibler Investitionen.” Journal für Betriebswirtschaft
58, no. 3 (2008): 121–40. https://doi.org/10.1007/s11301-008-0037-3.'
ieee: 'R. 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.'
mla: Niemann, Rainer, and Caren Sureth-Sloane. “Steuern und Risikobereitschaft in
Modellen irreversibler Investitionen.” Journal für Betriebswirtschaft,
vol. 58, no. 3, 2008, pp. 121–40, doi:10.1007/s11301-008-0037-3.
short: R. Niemann, C. Sureth-Sloane, Journal für Betriebswirtschaft 58 (2008) 121–140.
date_created: 2019-11-13T12:38:11Z
date_updated: 2023-01-31T12:29:33Z
department:
- _id: '187'
- _id: '635'
doi: 10.1007/s11301-008-0037-3
intvolume: ' 58'
issue: '3'
language:
- iso: ger
page: 121-140
publication: Journal für Betriebswirtschaft
publication_identifier:
issn:
- 0344-9327
- 1614-631X
publication_status: published
quality_controlled: '1'
status: public
title: Steuern und Risikobereitschaft in Modellen irreversibler Investitionen
type: journal_article
user_id: '21222'
volume: 58
year: '2008'
...
---
_id: '17972'
author:
- first_name: Heiko
full_name: Müller, Heiko
last_name: Müller
- first_name: Kay
full_name: Blaufus, Kay
last_name: Blaufus
- first_name: Jochen
full_name: Hundsdoerfer, Jochen
last_name: Hundsdoerfer
- first_name: Dirk
full_name: Kiesewetter, Dirk
last_name: Kiesewetter
- first_name: Rolf
full_name: König, Rolf
last_name: König
- first_name: Lutz
full_name: Kruschwitz, Lutz
last_name: Kruschwitz
- first_name: Andreas
full_name: Löffler, Andreas
last_name: Löffler
- first_name: Ralf
full_name: Maiterth, Ralf
last_name: Maiterth
- first_name: Rainer
full_name: Niemann, Rainer
last_name: Niemann
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
orcid: ' 0000-0002-8183-5901'
- first_name: 'Corinna '
full_name: 'Treisch, Corinna '
last_name: Treisch
citation:
ama: 'Müller H, Blaufus K, Hundsdoerfer J, et al. arqus-Stellungnahme: Das BilMoG
- Eine Chance zur Steuervereinfachung? Deutsches Steuerrecht. 2008;46(38):1844-1846.'
apa: 'Müller, H., Blaufus, K., Hundsdoerfer, J., Kiesewetter, D., König, R., Kruschwitz,
L., Löffler, A., Maiterth, R., Niemann, R., Sureth-Sloane, C., & Treisch,
C. (2008). arqus-Stellungnahme: Das BilMoG - Eine Chance zur Steuervereinfachung?
Deutsches Steuerrecht, 46(38), 1844–1846.'
bibtex: '@article{Müller_Blaufus_Hundsdoerfer_Kiesewetter_König_Kruschwitz_Löffler_Maiterth_Niemann_Sureth-Sloane_et
al._2008, title={arqus-Stellungnahme: Das BilMoG - Eine Chance zur Steuervereinfachung?},
volume={46}, number={38}, journal={Deutsches Steuerrecht}, author={Müller, Heiko
and Blaufus, Kay and Hundsdoerfer, Jochen and Kiesewetter, Dirk and König, Rolf
and Kruschwitz, Lutz and Löffler, Andreas and Maiterth, Ralf and Niemann, Rainer
and Sureth-Sloane, Caren and et al.}, year={2008}, pages={1844–1846} }'
chicago: 'Müller, Heiko, Kay Blaufus, Jochen Hundsdoerfer, Dirk Kiesewetter, Rolf
König, Lutz Kruschwitz, Andreas Löffler, et al. “arqus-Stellungnahme: Das BilMoG
- Eine Chance zur Steuervereinfachung?” Deutsches Steuerrecht 46, no. 38
(2008): 1844–46.'
ieee: 'H. Müller et al., “arqus-Stellungnahme: Das BilMoG - Eine Chance zur
Steuervereinfachung?,” Deutsches Steuerrecht, vol. 46, no. 38, pp. 1844–1846,
2008.'
mla: 'Müller, Heiko, et al. “arqus-Stellungnahme: Das BilMoG - Eine Chance zur Steuervereinfachung?”
Deutsches Steuerrecht, vol. 46, no. 38, 2008, pp. 1844–46.'
short: H. 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.
date_created: 2020-08-14T11:18:57Z
date_updated: 2024-02-06T10:26:02Z
department:
- _id: '187'
- _id: '635'
intvolume: ' 46'
issue: '38'
language:
- iso: ger
page: 1844-1846
publication: Deutsches Steuerrecht
status: public
title: 'arqus-Stellungnahme: Das BilMoG - Eine Chance zur Steuervereinfachung?'
type: journal_article
user_id: '74000'
volume: 46
year: '2008'
...
---
_id: '14948'
author:
- first_name: Ralf
full_name: Maiterth, Ralf
last_name: Maiterth
- first_name: Rainer
full_name: Niemann, Rainer
last_name: Niemann
- first_name: Kay
full_name: Blaufus, Kay
last_name: Blaufus
- first_name: Dirk
full_name: Kiesewetter, Dirk
last_name: Kiesewetter
- first_name: Deborah
full_name: Knirsch, Deborah
last_name: Knirsch
- first_name: Rolf
full_name: König, Rolf
last_name: König
- first_name: Jochen
full_name: Hundsdoerfer, Jochen
last_name: Hundsdoerfer
- first_name: Heiko
full_name: Müller, Heiko
last_name: Müller
- first_name: Caren
full_name: Sureth-Sloane, Caren
id: '530'
last_name: Sureth-Sloane
- first_name: Corinna
full_name: Treisch, Corinna
last_name: Treisch
citation:
ama: Maiterth R, Niemann R, Blaufus K, et al. arqus-Stellungnahme zur faktischen
Abschaffung der Erbschaftsteuer für Unternehmer. Der Betrieb. 2006;59(50):2700-2702.
apa: Maiterth, R., Niemann, R., Blaufus, K., Kiesewetter, D., Knirsch, D., König,
R., … Treisch, C. (2006). arqus-Stellungnahme zur faktischen Abschaffung der Erbschaftsteuer
für Unternehmer. Der Betrieb, 59(50), 2700–2702.
bibtex: '@article{Maiterth_Niemann_Blaufus_Kiesewetter_Knirsch_König_Hundsdoerfer_Müller_Sureth-Sloane_Treisch_2006,
title={arqus-Stellungnahme zur faktischen Abschaffung der Erbschaftsteuer für
Unternehmer}, volume={59}, number={50}, journal={Der Betrieb}, author={Maiterth,
Ralf and Niemann, Rainer and Blaufus, Kay and Kiesewetter, Dirk and Knirsch, Deborah
and König, Rolf and Hundsdoerfer, Jochen and Müller, Heiko and Sureth-Sloane,
Caren and Treisch, Corinna}, year={2006}, pages={2700–2702} }'
chicago: 'Maiterth, Ralf, Rainer Niemann, Kay Blaufus, Dirk Kiesewetter, Deborah
Knirsch, Rolf König, Jochen Hundsdoerfer, Heiko Müller, Caren Sureth-Sloane, and
Corinna Treisch. “arqus-Stellungnahme zur faktischen Abschaffung der Erbschaftsteuer
für Unternehmer.” Der Betrieb 59, no. 50 (2006): 2700–2702.'
ieee: R. Maiterth et al., “arqus-Stellungnahme zur faktischen Abschaffung
der Erbschaftsteuer für Unternehmer,” Der Betrieb, vol. 59, no. 50, pp.
2700–2702, 2006.
mla: Maiterth, Ralf, et al. “arqus-Stellungnahme zur faktischen Abschaffung der
Erbschaftsteuer für Unternehmer.” Der Betrieb, vol. 59, no. 50, 2006, pp.
2700–02.
short: R. Maiterth, R. Niemann, K. Blaufus, D. Kiesewetter, D. Knirsch, R. König,
J. Hundsdoerfer, H. Müller, C. Sureth-Sloane, C. Treisch, Der Betrieb 59 (2006)
2700–2702.
date_created: 2019-11-13T13:45:53Z
date_updated: 2022-01-06T06:52:11Z
department:
- _id: '187'
- _id: '635'
intvolume: ' 59'
issue: '50'
language:
- iso: ger
page: 2700-2702
publication: Der Betrieb
publication_status: published
status: public
title: arqus-Stellungnahme zur faktischen Abschaffung der Erbschaftsteuer für Unternehmer
type: journal_article
user_id: '67504'
volume: 59
year: '2006'
...
---
_id: '14949'
author:
- first_name: Ralf
full_name: Maiterth, Ralf
last_name: Maiterth
- first_name: Caren
full_name: Sureth-Sloane, Caren
last_name: Sureth-Sloane
citation:
ama: Maiterth R, Sureth-Sloane C. Unternehmensfinanzierung, Unternehmensrechtsform
und Besteuerung. Vol 15.; 2006.
apa: Maiterth, R., & Sureth-Sloane, C. (2006). Unternehmensfinanzierung,
Unternehmensrechtsform und Besteuerung (Vol. 15).
bibtex: '@book{Maiterth_Sureth-Sloane_2006, series={arqus - Quantitative Research
in Taxation}, title={Unternehmensfinanzierung, Unternehmensrechtsform und Besteuerung},
volume={15}, author={Maiterth, Ralf and Sureth-Sloane, Caren}, year={2006}, collection={arqus
- Quantitative Research in Taxation} }'
chicago: Maiterth, Ralf, and Caren Sureth-Sloane. Unternehmensfinanzierung, Unternehmensrechtsform
und Besteuerung. Vol. 15. arqus - Quantitative Research in Taxation, 2006.
ieee: R. Maiterth and C. Sureth-Sloane, Unternehmensfinanzierung, Unternehmensrechtsform
und Besteuerung, vol. 15. 2006.
mla: Maiterth, Ralf, and Caren Sureth-Sloane. Unternehmensfinanzierung, Unternehmensrechtsform
und Besteuerung. Vol. 15, 2006.
short: R. Maiterth, C. Sureth-Sloane, Unternehmensfinanzierung, Unternehmensrechtsform
und Besteuerung, 2006.
date_created: 2019-11-13T13:47:34Z
date_updated: 2022-01-06T06:52:11Z
department:
- _id: '187'
- _id: '635'
intvolume: ' 15'
language:
- iso: ger
publication_status: published
series_title: arqus - Quantitative Research in Taxation
status: public
title: Unternehmensfinanzierung, Unternehmensrechtsform und Besteuerung
type: working_paper
user_id: '67504'
volume: 15
year: '2006'
...
---
_id: '14951'
author:
- first_name: Caren
full_name: Sureth-Sloane, Caren
last_name: Sureth-Sloane
citation:
ama: 'Sureth-Sloane C. Steuerreformen und Übergangsprobleme bei Beteiligungsinvestitionen.
Wiesbaden: Deutscher Universitäts-Verlag; 2006.'
apa: 'Sureth-Sloane, C. (2006). Steuerreformen und Übergangsprobleme bei Beteiligungsinvestitionen.
Wiesbaden: Deutscher Universitäts-Verlag.'
bibtex: '@book{Sureth-Sloane_2006, place={Wiesbaden}, title={Steuerreformen und
Übergangsprobleme bei Beteiligungsinvestitionen}, publisher={Deutscher Universitäts-Verlag},
author={Sureth-Sloane, Caren}, year={2006} }'
chicago: 'Sureth-Sloane, Caren. Steuerreformen und Übergangsprobleme bei Beteiligungsinvestitionen.
Wiesbaden: Deutscher Universitäts-Verlag, 2006.'
ieee: 'C. Sureth-Sloane, Steuerreformen und Übergangsprobleme bei Beteiligungsinvestitionen.
Wiesbaden: Deutscher Universitäts-Verlag, 2006.'
mla: Sureth-Sloane, Caren. Steuerreformen und Übergangsprobleme bei Beteiligungsinvestitionen.
Deutscher Universitäts-Verlag, 2006.
short: C. Sureth-Sloane, Steuerreformen und Übergangsprobleme bei Beteiligungsinvestitionen,
Deutscher Universitäts-Verlag, Wiesbaden, 2006.
date_created: 2019-11-13T13:54:49Z
date_updated: 2022-01-06T06:52:11Z
department:
- _id: '187'
- _id: '635'
language:
- iso: ger
place: Wiesbaden
publication_status: published
publisher: Deutscher Universitäts-Verlag
status: public
title: Steuerreformen und Übergangsprobleme bei Beteiligungsinvestitionen
type: habilitation
user_id: '67504'
year: '2006'
...