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586 Publications


2017 | Journal Article | LibreCat-ID: 2241
Warum ist unser Steuersystem so komplex? Eine befragungsbasierte Analyse
T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Die Wirtschaftsprüfung 70 (2017) 1026–1033.
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2017 | Report | LibreCat-ID: 2247 | OA
2016 Global MNC Tax Complexity Survey - Executive Summary
T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, 2016 Global MNC Tax Complexity Survey - Executive Summary, 2017.
LibreCat | Files available | DOI | Download (ext.)
 

2017 | Working Paper | LibreCat-ID: 2250 | OA
What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries
T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, What Are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries, 2017.
LibreCat | Files available | DOI | Download (ext.)
 

2017 | Working Paper | LibreCat-ID: 4702
When Do Managers Highlight Their Effective Tax Rate?
V. Flagmeier, J. Müller, C. Sureth-Sloane, When Do Managers Highlight Their Effective Tax Rate?, 2017.
LibreCat | DOI
 

2017 | Working Paper | LibreCat-ID: 4712
Tax Loss Offset Restrictions and Biased Perception of Risky Investments
A. Mehrmann, C. Sureth-Sloane, Tax Loss Offset Restrictions and Biased Perception of Risky Investments, 2017.
LibreCat | DOI
 

2017 | Book | LibreCat-ID: 4713
Die Fakultät für Wirtschaftswissenschaften an der Universität Paderborn: Zeitzeugen geben Einblicke in den Werdegang ihrer Fakultät
C. Sureth-Sloane, Die Fakultät für Wirtschaftswissenschaften an der Universität Paderborn: Zeitzeugen geben Einblicke in den Werdegang ihrer Fakultät, Eusl-Verlag, Detmold, 2017.
LibreCat
 

2017 | Working Paper | LibreCat-ID: 4773
Is there more voluntary disclosure if investors are better informed?
M. Ebert, G.T. Schneider, Is There More Voluntary Disclosure If Investors Are Better Informed?, 2017.
LibreCat
 

2017 | Dissertation | LibreCat-ID: 5011
Der Einfluss steuerlicher Verlustverrechnung auf Investitionsentscheidungen bei Risiko unter Berücksichtigung präskriptiver und deskriptiver Verhaltenselemente
A. Mehrmann, Der Einfluss steuerlicher Verlustverrechnung auf Investitionsentscheidungen bei Risiko unter Berücksichtigung präskriptiver und deskriptiver Verhaltenselemente, Verlag Dr. Kovac, Hamburg, 2017.
LibreCat
 

2017 | Dissertation | LibreCat-ID: 5012
Die Bewertung der Steuerstrategie von Unternehmen
B. Brinkmann, Die Bewertung der Steuerstrategie von Unternehmen, Verlag Dr. Kovac, Hamburg, 2017.
LibreCat
 

2017 | Journal Article | LibreCat-ID: 5013
Die Initiative der EU zum öffentlichen Country-by-Country Reporting
T. Bornemann, E. Eberhartinger, RWZ- Zeitschrift für Recht und Rechnungswesen 27 (2017) 319–325.
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2017 | Journal Article | LibreCat-ID: 5014
Capital Charge Rates, Investment Incentives and Taxation
T. Bauer, T. Kourouxous, European Accounting Review 26 (2017) 419–440.
LibreCat | DOI
 

2017 | Report | LibreCat-ID: 5174
The Technology Takeover
S. Sievers, J. Kengelbach, G. Keienburg, T. Schmid, K. Gjersta, J. Nielsen, D. Walker, The Technology Takeover, The Boston Consulting Group, Inc., M&A Report, 2017.
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2017 | Journal Article | LibreCat-ID: 5185
Paying for Performance in Private Equity: Evidence from VC Partnerships
N. Hüther, D. Robinson, S. Sievers, T. Hartmann-Wendels, SSRN Electronic Journal (2017).
LibreCat | DOI
 

2017 | Journal Article | LibreCat-ID: 5199
Predicting Early Warning Signals of Financial Distress: Theory and Empirical Evidence
J. Klobucnik, D. Miersch, S. Sievers, SSRN Electronic Journal (2017).
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2017 | Journal Article | LibreCat-ID: 1446
Financial penalties and bank performance
H. Köster, M. Pelster, Journal of Banking & Finance 79 (2017) 57–73.
LibreCat | DOI
 

2017 | Journal Article | LibreCat-ID: 1448
The determinants of CDS spreads: evidence from the model space
M. Pelster, J. Vilsmeier, Review of Derivatives Research 21 (2017) 63–118.
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2017 | Journal Article | LibreCat-ID: 1452
I’ll Have What S/he’s Having: A Case Study of a Social Trading Network
M. Pelster, Proceedings of the International Conference on Information Systems (2017).
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2017 | Book | LibreCat-ID: 3378
Unternehmerische Finanzierungspolitik
S. Paul, A. Horsch, D. Kaltofen, A. Uhde, G. Weiß, Unternehmerische Finanzierungspolitik, 1st ed., Schäffer Poeschel, 2017.
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2017 | Journal Article | LibreCat-ID: 47913
Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investors’ Information Processing
D. Reimsbach, R. Hahn, A. Gürtürk, European Accounting Review 27 (2017) 559–581.
LibreCat | DOI
 

2017 | Journal Article | LibreCat-ID: 4774
Discretionary aggregation
M. Ebert, D. Simons, J.D. Stecher, The Accounting Review 92 (2017) 73--91.
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