---
_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. Does Financial Statement Audit Reduce the
Cost of Debt of Private Firms?; 2014. doi:10.2139/ssrn.2373987
apa: Koren, J., Kosi, U., & Valentincic, A. (2014). Does Financial Statement
Audit Reduce the Cost of Debt of Private Firms? https://doi.org/10.2139/ssrn.2373987
bibtex: '@book{Koren_Kosi_Valentincic_2014, title={Does Financial Statement Audit
Reduce the Cost of Debt of Private Firms?}, DOI={10.2139/ssrn.2373987},
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?, 2014. https://doi.org/10.2139/ssrn.2373987.
ieee: J. Koren, U. Kosi, and A. Valentincic, Does Financial Statement Audit Reduce
the Cost of Debt of Private Firms? 2014.
mla: Koren, Jernej, et al. Does Financial Statement Audit Reduce the Cost of
Debt of Private Firms? 2014, doi:10.2139/ssrn.2373987.
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. 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: '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: '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: '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'
...