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586 Publications
2022 | Working Paper | LibreCat-ID: 37070
Does private firms’ disclosure affect public peers’ information environment?
B. Beyer, V. Flagmeier, U. Kosi, Does Private Firms’ Disclosure Affect Public Peers’ Information Environment?, 2022.
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B. Beyer, V. Flagmeier, U. Kosi, Does Private Firms’ Disclosure Affect Public Peers’ Information Environment?, 2022.
2022 | Working Paper | LibreCat-ID: 37088
CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-publicly Listed Firms
M. Gulenko, S. Kohlhase, U. Kosi, CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-Publicly Listed Firms, 2022.
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M. Gulenko, S. Kohlhase, U. Kosi, CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-Publicly Listed Firms, 2022.
2022 | Journal Article | LibreCat-ID: 34449 | 
Arbitrage in the Market for Cryptocurrencies
T. Crépellière, M. Pelster, S. Zeisberger, Journal of Financial Markets (2022).
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T. Crépellière, M. Pelster, S. Zeisberger, Journal of Financial Markets (2022).
2022 | Misc | LibreCat-ID: 35775 |
Steuerreformen: Investitionsstimulus oder bloß heiße Luft? Wann steuerliche Verlustrückträge der Wirtschaft helfen können
C. Sureth-Sloane, Steuerreformen: Investitionsstimulus oder bloß heiße Luft? Wann steuerliche Verlustrückträge der Wirtschaft helfen können, VHB, 2022.
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C. Sureth-Sloane, Steuerreformen: Investitionsstimulus oder bloß heiße Luft? Wann steuerliche Verlustrückträge der Wirtschaft helfen können, VHB, 2022.
2022 | Working Paper | LibreCat-ID: 41182
Income Shifting and Management Incentives
R. Ortmann, D. Schindler, Income Shifting and Management Incentives, 2022.
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R. Ortmann, D. Schindler, Income Shifting and Management Incentives, 2022.
2022 | Journal Article | LibreCat-ID: 21405 |
Tax Misperception and Its Effects on Decision Making - Literature Review and Behavioral Taxpayer Response Model
K. Blaufus, M. Chirvi, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, European Accounting Review 31 (2022) 111–144.
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K. Blaufus, M. Chirvi, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, European Accounting Review 31 (2022) 111–144.
2022 | Working Paper | LibreCat-ID: 46047
Pay for Tax Certainty? Advance Tax Rulings for Risky Investment under Multi-Dimensional Tax Uncertainty
A. Chen, P. Hieber, C. Sureth-Sloane, Pay for Tax Certainty? Advance Tax Rulings for Risky Investment under Multi-Dimensional Tax Uncertainty, 2022.
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A. Chen, P. Hieber, C. Sureth-Sloane, Pay for Tax Certainty? Advance Tax Rulings for Risky Investment under Multi-Dimensional Tax Uncertainty, 2022.
2022 | Working Paper | LibreCat-ID: 46048
How Do Tax Technology and Controversy Expertise Affect Tax Disputes?
D. Dyck, J. Lorenz, C. Sureth-Sloane, How Do Tax Technology and Controversy Expertise Affect Tax Disputes?, 2022.
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D. Dyck, J. Lorenz, C. Sureth-Sloane, How Do Tax Technology and Controversy Expertise Affect Tax Disputes?, 2022.
2021 | Journal Article | LibreCat-ID: 25042
Dark triad managerial personality and financial reporting manipulation
M. Mutschmann, T. Hasso, M. Pelster, Journal of Business Ethics (n.d.).
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M. Mutschmann, T. Hasso, M. Pelster, Journal of Business Ethics (n.d.).
2021 | Misc | LibreCat-ID: 29051
Schmalenbach IMPULSE: Will etwas in Bewegung setzen
S. Asenkerschbaumer, C. Sureth-Sloane, Schmalenbach IMPULSE: Will etwas in Bewegung setzen, Schmalenbach IMPULSE, 1(1), 1-2, 2021.
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S. Asenkerschbaumer, C. Sureth-Sloane, Schmalenbach IMPULSE: Will etwas in Bewegung setzen, Schmalenbach IMPULSE, 1(1), 1-2, 2021.
2021 | Working Paper | LibreCat-ID: 29057 |
Option Implied Tax Rate Expectations
J. Eberbach, C. Sureth-Sloane, M. Uhrig-Homburg, Option Implied Tax Rate Expectations, Working Paper, 2021.
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J. Eberbach, C. Sureth-Sloane, M. Uhrig-Homburg, Option Implied Tax Rate Expectations, Working Paper, 2021.
2021 | Working Paper | LibreCat-ID: 29058
Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity
E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, Banks’ Tax Disclosure, Financial Secrecy, and Tax Haven Heterogeneity, WU International Taxation Research Paper Series No. #2020-01, 2021.
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E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, Banks’ Tax Disclosure, Financial Secrecy, and Tax Haven Heterogeneity, WU International Taxation Research Paper Series No. #2020-01, 2021.
2021 | Working Paper | LibreCat-ID: 29059
Are Risk-based Tax Audit Strategies Rewarded? An Analysis of Corporate Tax Avoidance
E. Eberhartinger, R. Safaei, C. Sureth-Sloane, Y. Wu, Are Risk-Based Tax Audit Strategies Rewarded? An Analysis of Corporate Tax Avoidance, TRR 266 Accounting for Transparency Working Paper Series No. 60, 2021.
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E. Eberhartinger, R. Safaei, C. Sureth-Sloane, Y. Wu, Are Risk-Based Tax Audit Strategies Rewarded? An Analysis of Corporate Tax Avoidance, TRR 266 Accounting for Transparency Working Paper Series No. 60, 2021.
2021 | Working Paper | LibreCat-ID: 29060
The Epidemiology of Tax Avoidance Narratives
J. Lorenz, M. Diller, C. Sureth-Sloane, The Epidemiology of Tax Avoidance Narratives, TRR 266 Accounting for Transparency Working Paper Series No. 59, 2021.
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J. Lorenz, M. Diller, C. Sureth-Sloane, The Epidemiology of Tax Avoidance Narratives, TRR 266 Accounting for Transparency Working Paper Series No. 59, 2021.
2021 | Journal Article | LibreCat-ID: 23400
Wiedereinführung der Vermögensteuer – eine ökonomische Analyse
R. Maiterth, C. Sureth-Sloane, Steuer und Wirtschaft 98 (2021) 201–216.
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R. Maiterth, C. Sureth-Sloane, Steuer und Wirtschaft 98 (2021) 201–216.
2021 | Journal Article | LibreCat-ID: 23524
Two-period duopolies with forward markets
C. Cox, A. Karam, M. Pelster, Review of Industrial Organization (2021).
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C. Cox, A. Karam, M. Pelster, Review of Industrial Organization (2021).
2021 | Journal Article | LibreCat-ID: 22205
Who participated in the GameStop frenzy? Evidence from brokerage accounts
T. Hasso, D. Müller, M. Pelster, S. Warkulat, Finance Research Letters (n.d.).
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T. Hasso, D. Müller, M. Pelster, S. Warkulat, Finance Research Letters (n.d.).
2021 | Report | LibreCat-ID: 22211
Inconsistent tax transfer prices: tax filings, audits, and double taxation
J. Lorenz, C. Sureth-Sloane, M. Diller, Inconsistent Tax Transfer Prices: Tax Filings, Audits, and Double Taxation, 2021.
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J. Lorenz, C. Sureth-Sloane, M. Diller, Inconsistent Tax Transfer Prices: Tax Filings, Audits, and Double Taxation, 2021.
2021 | Book Chapter | LibreCat-ID: 22221
Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis
M. Blankenfeldt, J. Müller, A. Weinrich, in: A. Vögele (Ed.), Intangibles - Immaterielle Werte, 2nd ed., C.H.Beck, München, 2021.
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M. Blankenfeldt, J. Müller, A. Weinrich, in: A. Vögele (Ed.), Intangibles - Immaterielle Werte, 2nd ed., C.H.Beck, München, 2021.
2021 | Journal Article | LibreCat-ID: 22523 |
COVID-19 reporting and willingness to pay for leisure activities
S. Warkulat, S. Krull, R. Ortmann, N. Klocke, M. Pelster, Covid Economics (2021) 183–205.
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S. Warkulat, S. Krull, R. Ortmann, N. Klocke, M. Pelster, Covid Economics (2021) 183–205.