---
_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
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Oßwald B, Sureth-Sloane C. Entscheidungskalküle US-amerikanischer Unternehmen
    bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate? <i>Steuer
    und Wirtschaft International</i>. 2015;25(10):478-486.
  apa: Oßwald, B., &#38; Sureth-Sloane, C. (2015). Entscheidungskalküle US-amerikanischer
    Unternehmen bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate?
    <i>Steuer Und Wirtschaft International</i>, <i>25</i>(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?”
    <i>Steuer Und Wirtschaft International</i> 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?,” <i>Steuer
    und Wirtschaft International</i>, 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?”
    <i>Steuer Und Wirtschaft International</i>, 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: 2026-04-09T09:16:07Z
department:
- _id: '187'
- _id: '635'
intvolume: '        25'
issue: '10'
language:
- iso: eng
page: 478-486
publication: Steuer und Wirtschaft International
quality_controlled: '1'
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: '96670'
volume: 25
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
  orcid: 0009-0009-2545-5929
citation:
  ama: Florou A, Kosi U. Does mandatory IFRS adoption facilitate debt financing? <i>Review
    of Accounting Studies</i>. 2015;20(4):1407-1456. doi:<a href="https://doi.org/10.1007/s11142-015-9325-z">10.1007/s11142-015-9325-z</a>
  apa: Florou, A., &#38; Kosi, U. (2015). Does mandatory IFRS adoption facilitate
    debt financing? <i>Review of Accounting Studies</i>, <i>20</i>(4), 1407–1456.
    <a href="https://doi.org/10.1007/s11142-015-9325-z">https://doi.org/10.1007/s11142-015-9325-z</a>
  bibtex: '@article{Florou_Kosi_2015, title={Does mandatory IFRS adoption facilitate
    debt financing?}, volume={20}, DOI={<a href="https://doi.org/10.1007/s11142-015-9325-z">10.1007/s11142-015-9325-z</a>},
    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?” <i>Review of Accounting Studies</i> 20, no. 4 (2015): 1407–56.
    <a href="https://doi.org/10.1007/s11142-015-9325-z">https://doi.org/10.1007/s11142-015-9325-z</a>.'
  ieee: 'A. Florou and U. Kosi, “Does mandatory IFRS adoption facilitate debt financing?,”
    <i>Review of Accounting Studies</i>, vol. 20, no. 4, pp. 1407–1456, 2015, doi:
    <a href="https://doi.org/10.1007/s11142-015-9325-z">10.1007/s11142-015-9325-z</a>.'
  mla: Florou, Annita, and Urska Kosi. “Does Mandatory IFRS Adoption Facilitate Debt
    Financing?” <i>Review of Accounting Studies</i>, vol. 20, no. 4, 2015, pp. 1407–56,
    doi:<a href="https://doi.org/10.1007/s11142-015-9325-z">10.1007/s11142-015-9325-z</a>.
  short: A. Florou, U. Kosi, Review of Accounting Studies 20 (2015) 1407–1456.
date_created: 2018-08-22T07:47:41Z
date_updated: 2026-06-15T09:39:29Z
department:
- _id: '551'
- _id: '635'
- _id: '186'
doi: 10.1007/s11142-015-9325-z
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? <i>Business Research</i>. 2014;5(2).'
  apa: 'Albers, S., &#38; Sureth-Sloane, C. (2014). Editorial: What Is and What Is
    Not a Substantial Contribution? <i>Business Research</i>, <i>5</i>(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?” <i>Business Research</i> 5, no. 2 (2014).'
  ieee: 'S. Albers and C. Sureth-Sloane, “Editorial: What Is and What Is Not a Substantial
    Contribution?,” <i>Business Research</i>, vol. 5, no. 2, 2014.'
  mla: 'Albers, Sönke, and Caren Sureth-Sloane. “Editorial: What Is and What Is Not
    a Substantial Contribution?” <i>Business Research</i>, 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. <i>Can the CCCTB Alleviate Tax Discrimination against
    Loss-Making European Multinational Groups?</i> Vol 165.; 2014.
  apa: Ortmann, R., &#38; Sureth-Sloane, C. (2014). <i>Can the CCCTB Alleviate Tax
    Discrimination against Loss-Making European Multinational Groups?</i> (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. <i>Can the CCCTB Alleviate Tax
    Discrimination against Loss-Making European Multinational Groups?</i> Vol. 165.
    Arqus, Quantitative Research in Taxation, 2014.
  ieee: R. Ortmann and C. Sureth-Sloane, <i>Can the CCCTB Alleviate Tax Discrimination
    against Loss-Making European Multinational Groups?</i>, vol. 165. 2014.
  mla: Ortmann, Regina, and Caren Sureth-Sloane. <i>Can the CCCTB Alleviate Tax Discrimination
    against Loss-Making European Multinational Groups?</i> 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: '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. <i>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</i>. Vol 167.;
    2014.
  apa: Diller, M., Kortebusch, P., Schneider, G., &#38; Sureth-Sloane, C. (2014).
    <i>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</i> (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.
    <i>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</i>. Vol. 167. Arqus, Quantitative Research in Taxation, 2014.
  ieee: M. Diller, P. Kortebusch, G. Schneider, and C. Sureth-Sloane, <i>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</i>,
    vol. 167. 2014.
  mla: Diller, Markus, et al. <i>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</i>. 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: '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.
    <i>Schmalenbach Business Review</i>. 2014;66:276-308. doi:<a href="https://doi.org/10.1007/bf03396908">10.1007/bf03396908</a>
  apa: Bischof, J., &#38; Ebert, M. (2014). IFRS 7 Disclosures and Risk Perception
    of Financial Instruments. <i>Schmalenbach Business Review</i>, <i>66</i>, 276–308.
    <a href="https://doi.org/10.1007/bf03396908">https://doi.org/10.1007/bf03396908</a>
  bibtex: '@article{Bischof_Ebert_2014, title={IFRS 7 Disclosures and Risk Perception
    of Financial Instruments}, volume={66}, DOI={<a href="https://doi.org/10.1007/bf03396908">10.1007/bf03396908</a>},
    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.” <i>Schmalenbach Business Review</i> 66 (2014): 276–308.
    <a href="https://doi.org/10.1007/bf03396908">https://doi.org/10.1007/bf03396908</a>.'
  ieee: 'J. Bischof and M. Ebert, “IFRS 7 Disclosures and Risk Perception of Financial
    Instruments,” <i>Schmalenbach Business Review</i>, vol. 66, pp. 276–308, 2014,
    doi: <a href="https://doi.org/10.1007/bf03396908">10.1007/bf03396908</a>.'
  mla: Bischof, Jannis, and Michael Ebert. “IFRS 7 Disclosures and Risk Perception
    of Financial Instruments.” <i>Schmalenbach Business Review</i>, vol. 66, 2014,
    pp. 276–308, doi:<a href="https://doi.org/10.1007/bf03396908">10.1007/bf03396908</a>.
  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., &#38; Kosi, U. (2014). <i>Does mandatory IFRS adoption facilitate
    debt financing? </i>. 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. <i>Does Mandatory IFRS Adoption Facilitate
    Debt Financing? </i>. 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: '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. <i>Accounting in Europe</i>. 2014;11(1):89-112.
    doi:<a href="https://doi.org/10.1080/17449480.2014.897459">10.1080/17449480.2014.897459</a>
  apa: Kosi, U., &#38; Reither, A. (2014). Determinants of corporate participation
    in the IFRS 4 (insurance contracts) replacement process. <i>Accounting in Europe</i>,
    <i>11</i>(1), 89–112. <a href="https://doi.org/10.1080/17449480.2014.897459">https://doi.org/10.1080/17449480.2014.897459</a>
  bibtex: '@article{Kosi_Reither_2014, title={Determinants of corporate participation
    in the IFRS 4 (insurance contracts) replacement process}, volume={11}, DOI={<a
    href="https://doi.org/10.1080/17449480.2014.897459">10.1080/17449480.2014.897459</a>},
    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.” <i>Accounting in Europe</i>
    11, no. 1 (2014): 89–112. <a href="https://doi.org/10.1080/17449480.2014.897459">https://doi.org/10.1080/17449480.2014.897459</a>.'
  ieee: 'U. Kosi and A. Reither, “Determinants of corporate participation in the IFRS
    4 (insurance contracts) replacement process,” <i>Accounting in Europe</i>, vol.
    11, no. 1, pp. 89–112, 2014, doi: <a href="https://doi.org/10.1080/17449480.2014.897459">10.1080/17449480.2014.897459</a>.'
  mla: Kosi, Urska, and Antonia Reither. “Determinants of Corporate Participation
    in the IFRS 4 (Insurance Contracts) Replacement Process.” <i>Accounting in Europe</i>,
    vol. 11, no. 1, 2014, pp. 89–112, doi:<a href="https://doi.org/10.1080/17449480.2014.897459">10.1080/17449480.2014.897459</a>.
  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: '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
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Fahr R, Janssen EA, Sureth-Sloane C. <i>Can Tax Rate Changes Accelerate Investment
    Under Entry and Exit Flexibility? - Insights from an Economic Experiment</i>.
    Vol 166.; 2014.
  apa: Fahr, R., Janssen, E. A., &#38; Sureth-Sloane, C. (2014). <i>Can Tax Rate Changes
    Accelerate Investment Under Entry and Exit Flexibility? - Insights from an Economic
    Experiment</i> (Vol. 166).
  bibtex: '@book{Fahr_Janssen_Sureth-Sloane_2014, series={arqus, Quantitative Research
    in Taxation}, title={Can Tax Rate Changes Accelerate 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. <i>Can Tax Rate
    Changes Accelerate Investment Under Entry and Exit Flexibility? - Insights from
    an Economic Experiment</i>. Vol. 166. arqus, Quantitative Research in Taxation,
    2014.
  ieee: R. Fahr, E. A. Janssen, and C. Sureth-Sloane, <i>Can Tax Rate Changes Accelerate
    Investment Under Entry and Exit Flexibility? - Insights from an Economic Experiment</i>,
    vol. 166. 2014.
  mla: Fahr, Rene, et al. <i>Can Tax Rate Changes Accelerate Investment Under Entry
    and Exit Flexibility? - Insights from an Economic Experiment</i>. 2014.
  short: R. Fahr, E.A. Janssen, C. Sureth-Sloane, Can Tax Rate Changes Accelerate
    Investment Under Entry and Exit Flexibility? - Insights from an Economic Experiment,
    2014.
date_created: 2018-10-30T13:41:42Z
date_updated: 2026-01-10T10:19:19Z
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 Changes Accelerate Investment Under Entry and Exit Flexibility?
  - Insights from an Economic Experiment
type: working_paper
user_id: '530'
volume: 166
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
  orcid: ' 0000-0002-8183-5901'
citation:
  ama: Maßbaum A, Sureth-Sloane C. Thin Capitalization Rules and Entrepreneurial Capital
    Structure Decisions. <i>Business Research</i>. 2014;2(2):147-169. doi:<a href="https://doi.org/10.1007/bf03342708">10.1007/bf03342708</a>
  apa: Maßbaum, A., &#38; Sureth-Sloane, C. (2014). Thin Capitalization Rules and
    Entrepreneurial Capital Structure Decisions. <i>Business Research</i>, <i>2</i>(2),
    147–169. <a href="https://doi.org/10.1007/bf03342708">https://doi.org/10.1007/bf03342708</a>
  bibtex: '@article{Maßbaum_Sureth-Sloane_2014, title={Thin Capitalization Rules and
    Entrepreneurial Capital Structure Decisions}, volume={2}, DOI={<a href="https://doi.org/10.1007/bf03342708">10.1007/bf03342708</a>},
    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.” <i>Business Research</i> 2,
    no. 2 (2014): 147–69. <a href="https://doi.org/10.1007/bf03342708">https://doi.org/10.1007/bf03342708</a>.'
  ieee: 'A. Maßbaum and C. Sureth-Sloane, “Thin Capitalization Rules and Entrepreneurial
    Capital Structure Decisions,” <i>Business Research</i>, vol. 2, no. 2, pp. 147–169,
    2014, doi: <a href="https://doi.org/10.1007/bf03342708">10.1007/bf03342708</a>.'
  mla: Maßbaum, Alexandra, and Caren Sureth-Sloane. “Thin Capitalization Rules and
    Entrepreneurial Capital Structure Decisions.” <i>Business Research</i>, vol. 2,
    no. 2, 2014, pp. 147–69, doi:<a href="https://doi.org/10.1007/bf03342708">10.1007/bf03342708</a>.
  short: A. Maßbaum, C. Sureth-Sloane, Business Research 2 (2014) 147–169.
date_created: 2019-11-13T09:25:43Z
date_updated: 2026-04-09T09:24:43Z
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
quality_controlled: '1'
status: public
title: Thin Capitalization Rules and Entrepreneurial Capital Structure Decisions
type: journal_article
user_id: '74000'
volume: 2
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
  orcid: 0009-0009-2545-5929
- first_name: Aljosa
  full_name: Valentincic, Aljosa
  last_name: Valentincic
citation:
  ama: Koren J, Kosi U, Valentincic A. <i>Does Financial Statement Audit Reduce the
    Cost of Debt of Private Firms?</i>; 2014. doi:<a href="https://doi.org/10.2139/ssrn.2373987">10.2139/ssrn.2373987</a>
  apa: Koren, J., Kosi, U., &#38; Valentincic, A. (2014). <i>Does Financial Statement
    Audit Reduce the Cost of Debt of Private Firms?</i> <a href="https://doi.org/10.2139/ssrn.2373987">https://doi.org/10.2139/ssrn.2373987</a>
  bibtex: '@book{Koren_Kosi_Valentincic_2014, title={Does Financial Statement Audit
    Reduce the Cost of Debt of Private Firms?}, DOI={<a href="https://doi.org/10.2139/ssrn.2373987">10.2139/ssrn.2373987</a>},
    author={Koren, Jernej and Kosi, Urska and Valentincic, Aljosa}, year={2014} }'
  chicago: Koren, Jernej, Urska Kosi, and Aljosa Valentincic. <i>Does Financial Statement
    Audit Reduce the Cost of Debt of Private Firms?</i>, 2014. <a href="https://doi.org/10.2139/ssrn.2373987">https://doi.org/10.2139/ssrn.2373987</a>.
  ieee: J. Koren, U. Kosi, and A. Valentincic, <i>Does Financial Statement Audit Reduce
    the Cost of Debt of Private Firms?</i> 2014.
  mla: Koren, Jernej, et al. <i>Does Financial Statement Audit Reduce the Cost of
    Debt of Private Firms?</i> 2014, doi:<a href="https://doi.org/10.2139/ssrn.2373987">10.2139/ssrn.2373987</a>.
  short: J. Koren, U. Kosi, A. Valentincic, Does Financial Statement Audit Reduce
    the Cost of Debt of Private Firms?, 2014.
date_created: 2018-10-26T07:39:16Z
date_updated: 2026-06-15T11:11:10Z
department:
- _id: '551'
- _id: '635'
- _id: '186'
doi: 10.2139/ssrn.2373987
language:
- iso: eng
main_file_link:
- open_access: '1'
  url: https://dx.doi.org/10.2139/ssrn.2373987
oa: '1'
status: public
title: Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?
type: working_paper
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. <i>Besteuerung und Rechtsformwahl</i>. Herne: Verlag
    Neue Wirtschafts-Briefe; 2013.'
  apa: 'König, R., &#38; Sureth-Sloane, C. (2013). <i>Besteuerung und Rechtsformwahl</i>.
    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. <i>Besteuerung und Rechtsformwahl</i>.
    Herne: Verlag Neue Wirtschafts-Briefe, 2013.'
  ieee: 'R. König and C. Sureth-Sloane, <i>Besteuerung und Rechtsformwahl</i>. Herne:
    Verlag Neue Wirtschafts-Briefe, 2013.'
  mla: König, Rolf, and Caren Sureth-Sloane. <i>Besteuerung und Rechtsformwahl</i>.
    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. <i>Der Einfluss von Steuern Auf Investitionsentscheidungen Bei Unsicherheit</i>.
    Wiesbaden; 2013. doi:<a href="https://doi.org/10.1007/978-3-663-08348-1">10.1007/978-3-663-08348-1</a>
  apa: Sureth, C. (2013). <i>Der Einfluss von Steuern auf Investitionsentscheidungen
    bei Unsicherheit</i>. Wiesbaden. <a href="https://doi.org/10.1007/978-3-663-08348-1">https://doi.org/10.1007/978-3-663-08348-1</a>
  bibtex: '@book{Sureth_2013, place={Wiesbaden}, title={Der Einfluss von Steuern auf
    Investitionsentscheidungen bei Unsicherheit}, DOI={<a href="https://doi.org/10.1007/978-3-663-08348-1">10.1007/978-3-663-08348-1</a>},
    author={Sureth, Caren}, year={2013} }'
  chicago: Sureth, Caren. <i>Der Einfluss von Steuern Auf Investitionsentscheidungen
    Bei Unsicherheit</i>. Wiesbaden, 2013. <a href="https://doi.org/10.1007/978-3-663-08348-1">https://doi.org/10.1007/978-3-663-08348-1</a>.
  ieee: C. Sureth, <i>Der Einfluss von Steuern auf Investitionsentscheidungen bei
    Unsicherheit</i>. Wiesbaden, 2013.
  mla: Sureth, Caren. <i>Der Einfluss von Steuern Auf Investitionsentscheidungen Bei
    Unsicherheit</i>. 2013, doi:<a href="https://doi.org/10.1007/978-3-663-08348-1">10.1007/978-3-663-08348-1</a>.
  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., &#38; Valentincic, A. (2013). <i>Does Financial Statement
    Audit Reduce the Cost of Debt of Private Firms?</i> 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. <i>Does Financial Statement Audit Reduce the Cost of Debt
    of Private Firms?</i> 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., &#38; Pope, P. F. (2013). <i>Does Mandatory IFRS Adoption
    Improve the Credit Relevance of Accounting Information?</i> 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. <i>Does Mandatory IFRS Adoption Improve the Credit Relevance
    of Accounting Information?</i> 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. <i>European Accounting Review</i>.
    2013;22(1):117-150. doi:<a href="https://doi.org/10.1080/09638180.2012.661938">10.1080/09638180.2012.661938</a>'
  apa: 'Kosi, U., &#38; Valentincic, A. (2013). Write-offs and profitability in private
    firms: Disentangling the impact of tax-minimisation incentives. <i>European Accounting
    Review</i>, <i>22</i>(1), 117–150. <a href="https://doi.org/10.1080/09638180.2012.661938">https://doi.org/10.1080/09638180.2012.661938</a>'
  bibtex: '@article{Kosi_Valentincic_2013, title={Write-offs and profitability in
    private firms: Disentangling the impact of tax-minimisation incentives}, volume={22},
    DOI={<a href="https://doi.org/10.1080/09638180.2012.661938">10.1080/09638180.2012.661938</a>},
    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.” <i>European
    Accounting Review</i> 22, no. 1 (2013): 117–50. <a href="https://doi.org/10.1080/09638180.2012.661938">https://doi.org/10.1080/09638180.2012.661938</a>.'
  ieee: 'U. Kosi and A. Valentincic, “Write-offs and profitability in private firms:
    Disentangling the impact of tax-minimisation incentives,” <i>European Accounting
    Review</i>, vol. 22, no. 1, pp. 117–150, 2013, doi: <a href="https://doi.org/10.1080/09638180.2012.661938">10.1080/09638180.2012.661938</a>.'
  mla: 'Kosi, Urska, and Aljosa Valentincic. “Write-Offs and Profitability in Private
    Firms: Disentangling the Impact of Tax-Minimisation Incentives.” <i>European Accounting
    Review</i>, vol. 22, no. 1, 2013, pp. 117–50, doi:<a href="https://doi.org/10.1080/09638180.2012.661938">10.1080/09638180.2012.661938</a>.'
  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., &#38; Kosi, U. (2013). <i>Does mandatory IFRS adoption facilitate
    debt financing? </i>. 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. <i>Does Mandatory IFRS Adoption Facilitate
    Debt Financing? </i>. 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.
    <i>European Accounting Review</i>. 2013;22(2):367-390. doi:<a href="https://doi.org/10.1080/09638180.2012.682781">10.1080/09638180.2012.682781</a>
  apa: Niemann, R., &#38; Sureth-Sloane, C. (2013). Sooner or Later? – Paradoxical
    Investment Effects of Capital Gains Taxation under Simultaneous Investment and
    Abandonment Flexibility. <i>European Accounting Review</i>, <i>22</i>(2), 367–390.
    <a href="https://doi.org/10.1080/09638180.2012.682781">https://doi.org/10.1080/09638180.2012.682781</a>
  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={<a href="https://doi.org/10.1080/09638180.2012.682781">10.1080/09638180.2012.682781</a>},
    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.” <i>European Accounting Review</i> 22, no. 2 (2013):
    367–90. <a href="https://doi.org/10.1080/09638180.2012.682781">https://doi.org/10.1080/09638180.2012.682781</a>.'
  ieee: 'R. Niemann and C. Sureth-Sloane, “Sooner or Later? – Paradoxical Investment
    Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment
    Flexibility,” <i>European Accounting Review</i>, vol. 22, no. 2, pp. 367–390,
    2013, doi: <a href="https://doi.org/10.1080/09638180.2012.682781">10.1080/09638180.2012.682781</a>.'
  mla: Niemann, Rainer, and Caren Sureth-Sloane. “Sooner or Later? – Paradoxical Investment
    Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment
    Flexibility.” <i>European Accounting Review</i>, vol. 22, no. 2, Informa UK Limited,
    2013, pp. 367–90, doi:<a href="https://doi.org/10.1080/09638180.2012.682781">10.1080/09638180.2012.682781</a>.
  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.
    <i>Steuer und Wirtschaft</i>. 2013;90(4):367-379.
  apa: Vollert, P., Eikel, C., &#38; Sureth-Sloane, C. (2013). Advance Pricing Agreements
    (APAs) als Instrument zur Vermeidung von Verrechnungspreiskonflikten – eine kritische
    Betrachtung. <i>Steuer und Wirtschaft</i>, <i>90</i>(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.” <i>Steuer und Wirtschaft</i> 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,” <i>Steuer und Wirtschaft</i>, 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.” <i>Steuer
    und Wirtschaft</i>, 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. <i>Wirtschaft und Beruf</i>. 2012;64(7-8):10-13.
  apa: Sloane, P. F. E., &#38; Sureth-Sloane, C. (2012). Mehr Theorie wagen. Betriebswirtschaftslehre
    nach Bologna oder Hochschulbildung im Wandel. <i>Wirtschaft und Beruf</i>, <i>64</i>(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.” <i>Wirtschaft und Beruf</i> 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,” <i>Wirtschaft und Beruf</i>, 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.” <i>Wirtschaft und Beruf</i>, 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'
...