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568 Publications


2018 | Journal Article | LibreCat-ID: 1447
H. Köster and M. Pelster, “Financial penalties and banks’ systemic risk,” The Journal of Risk Finance, pp. 00–00, 2018.
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2018 | Journal Article | LibreCat-ID: 1449
M. Pelster, F. Irresberger, and G. N. F. Weiß, “Bank stock performance and bank regulation around the globe,” The European Journal of Finance, vol. 24, no. 2, pp. 77–113, 2018.
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2018 | Journal Article | LibreCat-ID: 1451
B. Breitmayer and M. Pelster, “Affect and stock returns,” Journal of Behavioral and Experimental Finance, 2018.
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2018 | Journal Article | LibreCat-ID: 4743
S. Sievers, C. Sureth-Sloane, and A. Uhde, “Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp,” Die Wirtschaftsprüfung, vol. 71, no. 9, pp. 569–575, 2018.
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2018 | Newspaper Article | LibreCat-ID: 14900
C. Sureth-Sloane and B. Wolff, “BWL greift gesellschaftlichen Wandel auf,” Frankfurter Allgemeine Zeitung, no. 293, 2018.
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2018 | Journal Article | LibreCat-ID: 47915
B. Manning, G. Braam, and D. Reimsbach, “Corporate governance and sustainable business conduct—<scp>E</scp>ffects of board monitoring effectiveness and stakeholder engagement on corporate sustainability performance and disclosure choices,” Corporate Social Responsibility and Environmental Management, vol. 26, no. 2, pp. 351–366, 2018, doi: 10.1002/csr.1687.
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2018 | Journal Article | LibreCat-ID: 47916
B. Manning, G. Braam, and D. Reimsbach, “Corporate governance and sustainable business conduct—<scp>E</scp>ffects of board monitoring effectiveness and stakeholder engagement on corporate sustainability performance and disclosure choices,” Corporate Social Responsibility and Environmental Management, vol. 26, no. 2, pp. 351–366, 2018, doi: 10.1002/csr.1687.
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2018 | Journal Article | LibreCat-ID: 47914
Z. Wang, D. Reimsbach, and G. Braam, “Political embeddedness and the diffusion of corporate social responsibility practices in China: A trade-off between financial and CSR performance?,” Journal of Cleaner Production, vol. 198, pp. 1185–1197, 2018, doi: 10.1016/j.jclepro.2018.07.116.
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2018 | Book Chapter | LibreCat-ID: 50364
C. Koch, “Einsatz der Risikoanalyse als Instrument des Investitionscontrollings,” in Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik, 2nd ed., S. Betz, Ed. Hamburg: Dr. Kovac, 2018, pp. 179–207.
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2018 | Book Chapter | LibreCat-ID: 50373
C. Puls, “Kostenorientiertes Management von Logistikdienstleistern,” in Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik, 2nd ed., S. Betz, Ed. Hamburg: Dr. Kovac, 2018, pp. 13–42.
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2018 | Dissertation | LibreCat-ID: 50381
D. Hrnjadovic, Unterstützung von Standardisierungsentscheidungen innerhalb eines produktionsprozessorientierten Komplexitätsmanagements. Hamburg: Dr. Kovac, 2018.
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2018 | Book Chapter | LibreCat-ID: 50393
O. Opitz, “Integrierte, ökologieorientierte Produktlebenszyklusrechnung,” in Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik, 2nd ed., S. Betz, Ed. Hamburg: Dr. Kovac, 2018, pp. 277–317.
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2018 | Book Chapter | LibreCat-ID: 50404
C. Faupel, “Integrierte, ökologieorientierte Produktlebenszyklusrechnung,” in Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik, 2nd ed., S. Betz, Ed. Hamburg: Dr. Kovac, 2018, pp. 277–317.
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2018 | Journal Article | LibreCat-ID: 4874
S. Sievers, C. Sureth-Sloane, and A. Uhde, “Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp,” Die Wirtschaftsprüfung, vol. 71, no. 9, pp. 569–575, 2018.
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2018 | Journal Article | LibreCat-ID: 4678
C. Sureth-Sloane, S. Sievers, and A. Uhde, “Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp,” Die Wirtschaftsprüfung, vol. 71, no. 9, pp. 569–575, 2018.
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2017 | Book Chapter | LibreCat-ID: 2619
S. Betz, “Strategische Erfolgsplanung für Produktinnovationen,” in Aktuelle Fragestellungen zu Produktion, Logistik und Controlling, S. Betz, Ed. Hamburg, 2017, pp. 85–111.
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2017 | Book Chapter | LibreCat-ID: 2620
S. Betz, “Lagerkapazitätsdimensionierung als betriebswirtschaftliches Entscheidungsproblem,” in Aktuelle Fragestellungen zu Produktion, Logistik und Controlling, S. Betz, Ed. Hamburg, 2017, pp. 299–328.
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2017 | Book (Editor) | LibreCat-ID: 2677
S. Betz, Ed., Aktuelle Fragestellungen zu Produktion, Logistik und Controlling. Hamburg, 2017.
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2017 | Working Paper | LibreCat-ID: 3540
V. Flagmeier and J. Müller, Tax loss carryforward disclosure and uncertainty. 2017.
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2017 | Working Paper | LibreCat-ID: 3545
V. Flagmeier, The information content of tax loss carryforwards: IAS 12 vs. valuation allowance. 2017.
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2017 | Working Paper | LibreCat-ID: 20868
S. Sievers, J. Klobucnik, and D. Miersch, Predicting Early Warning Signals of Financial Distress: Theory and Empirical Evidence. 2017.
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2017 | Journal Article | LibreCat-ID: 2241
T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, “Warum ist unser Steuersystem so komplex? Eine befragungsbasierte Analyse,” Die Wirtschaftsprüfung, vol. 70, no. 17, pp. 1026–1033, 2017.
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2017 | Report | LibreCat-ID: 2247 | OA
T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, 2016 Global MNC Tax Complexity Survey - Executive Summary. 2017.
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2017 | Working Paper | LibreCat-ID: 2250 | OA
T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries. 2017.
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2017 | Working Paper | LibreCat-ID: 4702
V. Flagmeier, J. Müller, and C. Sureth-Sloane, When Do Managers Highlight Their Effective Tax Rate?, vol. 214. 2017.
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2017 | Working Paper | LibreCat-ID: 4712
A. Mehrmann and C. Sureth-Sloane, Tax Loss Offset Restrictions and Biased Perception of Risky Investments, vol. 222. 2017.
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2017 | Book | LibreCat-ID: 4713
C. Sureth-Sloane, Die Fakultät für Wirtschaftswissenschaften an der Universität Paderborn: Zeitzeugen geben Einblicke in den Werdegang ihrer Fakultät. Eusl-Verlag, Detmold, 2017.
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2017 | Working Paper | LibreCat-ID: 4773
M. Ebert and G. T. Schneider, Is there more voluntary disclosure if investors are better informed? 2017.
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2017 | Dissertation | LibreCat-ID: 5011
A. Mehrmann, Der Einfluss steuerlicher Verlustverrechnung auf Investitionsentscheidungen bei Risiko unter Berücksichtigung präskriptiver und deskriptiver Verhaltenselemente. Hamburg: Verlag Dr. Kovac, 2017.
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2017 | Dissertation | LibreCat-ID: 5012
B. Brinkmann, Die Bewertung der Steuerstrategie von Unternehmen. Hamburg: Verlag Dr. Kovac, 2017.
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2017 | Journal Article | LibreCat-ID: 5013
T. Bornemann and E. Eberhartinger, “Die Initiative der EU zum öffentlichen Country-by-Country Reporting,” RWZ- Zeitschrift für Recht und Rechnungswesen, vol. 27, no. 10, pp. 319–325, 2017.
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2017 | Journal Article | LibreCat-ID: 5014
T. Bauer and T. Kourouxous, “Capital Charge Rates, Investment Incentives and Taxation,” European Accounting Review, vol. 26, no. 3, pp. 419–440, 2017.
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2017 | Report | LibreCat-ID: 5174
S. Sievers et al., The Technology Takeover. The Boston Consulting Group, Inc., M&A Report, 2017.
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2017 | Journal Article | LibreCat-ID: 5185
N. Hüther, D. Robinson, S. Sievers, and T. Hartmann-Wendels, “Paying for Performance in Private Equity: Evidence from VC Partnerships,” SSRN Electronic Journal, 2017.
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2017 | Journal Article | LibreCat-ID: 5199
J. Klobucnik, D. Miersch, and S. Sievers, “Predicting Early Warning Signals of Financial Distress: Theory and Empirical Evidence,” SSRN Electronic Journal, 2017.
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2017 | Journal Article | LibreCat-ID: 1446
H. Köster and M. Pelster, “Financial penalties and bank performance,” Journal of Banking & Finance, vol. 79, pp. 57–73, 2017.
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2017 | Journal Article | LibreCat-ID: 1448
M. Pelster and J. Vilsmeier, “The determinants of CDS spreads: evidence from the model space,” Review of Derivatives Research, vol. 21, no. 1, pp. 63–118, 2017.
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2017 | Journal Article | LibreCat-ID: 1452
M. Pelster, “I’ll Have What S/he’s Having: A Case Study of a Social Trading Network,” Proceedings of the International Conference on Information Systems, 2017.
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2017 | Book | LibreCat-ID: 3378
S. Paul, A. Horsch, D. Kaltofen, A. Uhde, and G. Weiß, Unternehmerische Finanzierungspolitik, 1st ed., vol. 1. Schäffer Poeschel, 2017.
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2017 | Journal Article | LibreCat-ID: 3542
A. Valentincic, A. Novak, and U. Kosi, “Accounting quality in private firms during the transition towards international standards,” Accounting in Europe, vol. 14, no. 3, pp. 358–387, 2017, doi: 10.1080/17449480.2017.1378821.
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2017 | Journal Article | LibreCat-ID: 4685
M. Diller, P. Kortebusch, G. Schneider, and C. Sureth-Sloane, “Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment,” European Accounting Review, vol. 26, no. 3, pp. 441–468, 2017, doi: 10.1080/09638180.2016.1169939.
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2017 | Journal Article | LibreCat-ID: 47913
D. Reimsbach, R. Hahn, and A. Gürtürk, “Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investors’ Information Processing,” European Accounting Review, vol. 27, no. 3, pp. 559–581, 2017, doi: 10.1080/09638180.2016.1273787.
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2017 | Journal Article | LibreCat-ID: 4774
M. Ebert, D. Simons, and J. D. Stecher, “Discretionary aggregation,” The Accounting Review, vol. 92, no. 1, pp. 73--91, 2017.
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2017 | Book Chapter | LibreCat-ID: 50380
D. Hrnjadovic, “Möglichkeiten und Grenzen der Messung, Kontrolle und Sicherung der Qualität logistischer Prozesse,” in Aktuelle Fragestellungen zu Produktion, Logistik und Controlling, S. Betz, Ed. Hamburg: Dr. Kovac, 2017, pp. 139–186.
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2017 | Book Chapter | LibreCat-ID: 50383
M. Fiedler, “Implikationen einer wertorientierten Unternehmensführung für Standortplanungsentscheidungen,” in Aktuelle Fragestellungen zu Produktion, Logistik und Controlling, S. Betz, Ed. Hamburg: Dr. Kovac, 2017, pp. 187–229.
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2017 | Book Chapter | LibreCat-ID: 50385
L. Osthoff, “Betriebliche Standortplanung international agierender Unternehmen,” in Aktuelle Fragestellungen zu Produktion, Logistik und Controlling, S. Betz, Ed. Hamburg: Dr. Kovac, 2017, pp. 233–263.
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2017 | Book Chapter | LibreCat-ID: 50392
O. Opitz, “Kategorisierungsmöglichkeiten für die Erzeugung von Dienstleistungen,” in Aktuelle Fragestellungen zu Produktion, Logistik und Controlling, S. Betz, Ed. Hamburg: Dr. Kovac, 2017, pp. 13–45.
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2017 | Book Chapter | LibreCat-ID: 50402
C. Faupel, “Entscheidungsunterstützung durch das Controlling mittels Reporting Design,” in Aktuelle Fragestellungen zu Produktion, Logistik und Controlling, S. Betz, Ed. Hamburg: Dr. Kovac, 2017, pp. 115–139.
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2017 | Journal Article | LibreCat-ID: 4703 | OA
A. Hegemann, A. Kunoth, K. Rupp, and C. Sureth-Sloane, “Hold or Sell? How Capital Gains Taxation Affects Holding Decisions,” Review of Managerial Science, vol. 11, no. 3, pp. 571–603, 2017, doi: 10.1007/s11846-016-0197-9 .
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2017 | Book Chapter | LibreCat-ID: 5015
. Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaft and C. Sureth-Sloane, “Herausforderungen neuer digitaler Geschäftsmodelle für die Bestimmung von Verrechnungspreisen,” in Betriebswirtschaftliche Implikationen der digitalen Transformation, vol. 72, S. Krause and B. Pellens, Eds. 2017, pp. 143–165.
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2017 | Book Chapter | LibreCat-ID: 5017
. Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft and C. Sureth-Sloane, “Digitalisierung und Besteuerung,” in Betriebswirtschaftliche Implikationen der digitalen Transformation, vol. 72, S. Krause and B. Pellens, Eds. ZfBF Schmalenbach-Gesellschaft, 2017, pp. 123–142.
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2017 | Journal Article | LibreCat-ID: 5016
. Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaft and C. Sureth-Sloane, “Immaterielle Vermögenswerte – ausgewählte Fragestellungen aus Sicht der unternehmerischen Praxis und der Wissenschaft,” Die Unternehmensbesteuerung, vol. 10, no. 9, pp. 537–542, 2017.
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2017 | Working Paper | LibreCat-ID: 5171
A. Uhde and S. T. Wengerek, The relationship between credit risk transfer and non-performing loans. Evidence from European banks. .
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2016 | Journal Article | LibreCat-ID: 2618
S. Betz, “Auswahl internationaler Standorte - Wie lassen sich Standortentscheidungen methodisch unterstützen?,” ForschungsForum Paderborn, vol. 19, pp. 46–53, 2016.
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2016 | Journal Article | LibreCat-ID: 1771 | OA
T. Hoppe, R. Maiterth, and C. Sureth-Sloane, “Eigenkapitalverzehr und Substanzbesteuerung deutscher Unternehmen durch eine Vermögensteuer – eine empirische Analyse,” Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung, vol. 68, no. 1, pp. 3–45, 2016.
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2016 | Journal Article | LibreCat-ID: 20867
S. Sievers, T. Schlüter, R. Busch, and T. Hartmann-Wendels, “Loan Pricing: Do Borrowers Benefit from Cost-Efficient Banking?,” Credit and Capital Markets – Kredit und Kapital (VHB-JOURQUAL 3 Ranking C), vol. 49, no. 1, pp. 93–125, 2016.
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2016 | Journal Article | LibreCat-ID: 4586
T. Schlueter, R. Busch, S. Sievers, and T. Hartmann-Wendels, “Loan Pricing: Do Borrowers Benefit from Cost-Efficient Banking?,” Credit and Capital Markets--Kredit und Kapital, vol. 49, no. 1, pp. 93–125, 2016.
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2016 | Book | LibreCat-ID: 4714
R. König and C. Sureth-Sloane, Besteuerung und Rechtsformwahl, 7th ed. Verlag Neue Wirtschafts-Briefe, Herne, 2016.
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2016 | Working Paper | LibreCat-ID: 4715
R. Niemann and C. Sureth-Sloane, Does Capital Tax Uncertainty Delay Irreversible Risky Investment?, vol. 209. 2016.
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2016 | Journal Article | LibreCat-ID: 4739
R. Ortmann and C. Sureth-Sloane, “Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?,” Journal of Business Economics, vol. 86, no. 5, pp. 441–475, 2016.
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2016 | Working Paper | LibreCat-ID: 5020
A. Hegemann, Hemmt die Veräußerungsgewinnbesteuerung unternehmerische Flexibilität?, vol. 203. 2016.
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2016 | Dissertation | LibreCat-ID: 5021
A. Hegemann, Investitionszeitpunktentscheidungen bei Veräußerungsgewinnbesteuerung. Paderborn: Universität Paderborn, 2016.
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2016 | Working Paper | LibreCat-ID: 5022
S. Alberternst and C. Sureth-Sloane, Interest Barrier and Capital Structure Response, vol. 206. 2016.
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2016 | Working Paper | LibreCat-ID: 5023
S. Alberternst, Relevanz der deutschen Zinsschranke für Einzelunternehmer und Personengesellschaften - eine dynamische Analyse der Betroffenheit, vol. 207. 2016.
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2016 | Dissertation | LibreCat-ID: 5024
S. Alberternst, Die deutsche Zinsschranke : Betroffenheit, Wirksamkeit und ökonomische Konsequenzen. Paderborn: Universität Paderborn, 2016.
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2016 | Journal Article | LibreCat-ID: 5130
S. Sievers, O. Mehring, G. Keienburg, and J. Kengelbach, “Erfolgsfaktoren bei Mergers and Acquisitions – Warum schaffen Portfoliomaster mehr Value Added?,” Corporate Finance (VHB-JOURQUAL 3 Ranking D), vol. 81, no. 9, pp. 283–290, 2016.
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2016 | Report | LibreCat-ID: 5200
J. Kengelbach, G. Keienburg, T. Schmid, S. Sievers, and O. Mehring, Masters of the Corporate Portfolio. The Boston Consulting Group, Inc., M&A Report, 2016.
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2016 | Journal Article | LibreCat-ID: 1450
M. Pelster, V. Hagemann, and F. Laporte Uribe, “Key Aspects of a Sustainable Health Insurance System in Germany,” Applied Health Economics and Health Policy, vol. 14, no. 3, pp. 293–312, 2016.
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2016 | Journal Article | LibreCat-ID: 3376
A. Uhde, “Risk-taking incentives through excess variable compensation: Evidence from European banks,” The Quarterly Review of Economics and Finance, vol. 60, no. 5, pp. 12–28, 2016, doi: https://doi.org/10.1016/j.qref.2015.11.009.
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2016 | Journal Article | LibreCat-ID: 4034
A. Florou, U. Kosi, and P. F. Pope, “Are international accounting standards more credit relevant than domestic standards?,” Accounting and Business Research, vol. 47, no. 1, pp. 1–29, 2016, doi: 10.1080/00014788.2016.1224968.
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2016 | Conference Paper | LibreCat-ID: 37098
A. Valentincic, A. Novak, and U. Kosi, “Accounting quality in private firms during the transition to international standards,” presented at the 7th Workshop on Accounting and Regulation, Siena, Italy, 2016.
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2016 | Journal Article | LibreCat-ID: 4744
R. Ortmann and C. Sureth-Sloane, “Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?,” Journal of Business Economics, vol. 86, no. 5, pp. 441–475, 2016, doi: 10.1007/s1007-015-0780-6.
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2016 | Journal Article | LibreCat-ID: 47912
J. Oll, R. Hahn, D. Reimsbach, and P. Kotzian, “Tackling Complexity in Business and Society Research: The Methodological and Thematic Potential of Factorial Surveys,” Business &amp; Society, vol. 57, no. 1, pp. 26–59, 2016, doi: 10.1177/0007650316645337.
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2015 | Book Chapter | LibreCat-ID: 2615
S. Betz, “Unscharfe Produktionsmengenplanung als Instrument des Risikomanagements in Supply Chains,” in Risikomanagement in Supply Chains, 2nd ed., C. Siepermann u.a., Ed. Berlin, 2015, pp. 137–157.
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2015 | Book Chapter | LibreCat-ID: 2616
S. Betz, “Bedarfsorientiertes Kapazitätsmanagement in Supply Chains,” in Ausgewählte Probleme des Logistikmanagements, 2nd ed., S. Betz, Ed. Hamburg, 2015, pp. 109–136.
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2015 | Book Chapter | LibreCat-ID: 2617
S. Betz, “Internationale Standortwahl als strategisches Logistikproblem,” in Ausgewählte Probleme des Logistikmanagements, 2nd ed., S. Betz, Ed. Hamburg, 2015, pp. 211–236.
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2015 | Book (Editor) | LibreCat-ID: 2992
S. Betz, Ed., Ausgewählte Probleme des Logistikmanagements, 2nd ed. Hamburg, 2015.
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2015 | Working Paper | LibreCat-ID: 4745
R. Ortmann, Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?, vol. 2015–10. 2015.
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2015 | Working Paper | LibreCat-ID: 4749
R. Ortmann and E. Pummerer, Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals’ Locational Investment Decisions, vol. 198. 2015.
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2015 | Journal Article | LibreCat-ID: 4756
B. Oßwald and C. Sureth-Sloane, “Entscheidungskalküle US-amerikanischer Unternehmen bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate?,” Steuer und Wirtschaft International, vol. 25, no. 10, pp. 478–486, 2015.
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2015 | Working Paper | LibreCat-ID: 4757
R. Niemann and C. Sureth-Sloane, Investment Effects of Wealth Taxes under Uncertainty and Irreversibility, vol. 209. 2015.
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2015 | Working Paper | LibreCat-ID: 4758
A. Hegemann, A. Kunoth, K. Rupp, and C. Sureth-Sloane, Hold or Sell? How Capital Gains Taxation Affects Holding Decisions, vol. 183. 2015.
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2015 | Working Paper | LibreCat-ID: 4759
S. Alberternst and C. Sureth-Sloane, The Effect of Taxes on Corporate Financing Decision - Evidence from the German Interest Barrier, vol. 182. 2015.
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2015 | Journal Article | LibreCat-ID: 4873
T. Schlueter, S. Sievers, and T. Hartmann-Wendels, “Bank funding stability, pricing strategies and the guidance of depositors,” Journal of Banking & Finance (VHB-JOURQUAL 3 Ranking A), vol. 51, pp. 43–61, 2015.
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2015 | Working Paper | LibreCat-ID: 5025
S. Alberternst and T. Schwar, Relevanz der Zinsschranke – eine empirische Untersuchung der betroffenen Unternehmen von 2008 bis 2012, vol. 200. 2015.
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2015 | Dissertation | LibreCat-ID: 5026
A. Rickermann, Die Besteuerung von Personengesellschaften unter besonderer Berücksichtigung der Verlustnutzungskonzeptionen und Gewinnverwendungsoptionen - Eine Analyse der Wechselwirkungen zwischen § 10d, § 15a, § 32a und § 34a EStG. Hamburg: Verlag Dr. Kovac, 2015.
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2015 | Journal Article | LibreCat-ID: 5047
C. Sureth, “Mehr Theorie wagen: Eine neue Ausbildung für die Praxis?,” WiSt - Wirtschaftswissenschaftliches Studium, vol. 42, no. 5, pp. 257–260, 2015.
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2015 | Working Paper | LibreCat-ID: 14913
R. Ortmann, Uncertainty in Weighting Formulary Apportionment Factors and Its Impact on After-Tax Income of Multinational Groups, vol. 198. 2015.
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2015 | Journal Article | LibreCat-ID: 4396
C. Farruggio and A. Uhde, “Determinants of loan securitization in European banking,” Journal of Banking and Finance, vol. 56, pp. 12–27, 2015, doi: 10.1016/j.jbankfin.2015.01.015 .
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2015 | Journal Article | LibreCat-ID: 4035
A. Florou and U. Kosi, “Does mandatory IFRS adoption facilitate debt financing?,” Review of Accounting Studies, vol. 20, no. 4, pp. 1407–1456, 2015, doi: 10.1007/s11142.
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2015 | Journal Article | LibreCat-ID: 4747
R. Ortmann, “Uncertainty in Weighting Formulary Apportionment Factors,” Die Betriebswirtschaft, vol. 75, no. 3, pp. 161–177, 2015.
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2015 | Journal Article | LibreCat-ID: 46057
R. Ortmann, “Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?,” Die Betriebswirtschaft, vol. 75, no. 3, pp. 161–177, 2015.
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2015 | Journal Article | LibreCat-ID: 46058
M. Diller, M. Grottke, and J. Lorenz, “Investitionsneutrale Besteuerung des ökonomischen Gewinns: ein Abriss jüngerer Forschungsbeiträge,” Wirtschaftswissenschaftliches Studium (WiSt), vol. 44, no. 11, pp. 606–641, 2015.
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2015 | Journal Article | LibreCat-ID: 46056
M. Diller and J. Lorenz, “Tax Aggressiveness of Taxpayers with Heterogenous Income and Uncertainty about Taxable Income,” FinanzArchiv / Public Finance Analysis, vol. 71, no. 4, pp. 506–530, 2015.
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2015 | Journal Article | LibreCat-ID: 47910
R. Hahn, D. Reimsbach, and F. Schiemann, “Organizations, Climate Change, and Transparency,” Organization &amp; Environment, vol. 28, no. 1, pp. 80–102, 2015, doi: 10.1177/1086026615575542.
LibreCat | DOI
 

2015 | Journal Article | LibreCat-ID: 47909
D. Reimsbach and B. Hauschild, “Testing vs. building accounting theory with experimental research: insights from management research,” International Journal of Behavioural Accounting and Finance, vol. 5, no. 1, Art. no. 82, 2015, doi: 10.1504/ijbaf.2015.071050.
LibreCat | DOI
 

2015 | Book Chapter | LibreCat-ID: 50351
I. Heitmann, “Analyse der Anwendbarkeit von Six Sigma als Instrument der Investitionsplanung,” in Ausgewählte Probleme des Logistikmanagements, 2nd ed., S. Betz, Ed. Hamburg: Dr. Kovac, 2015, pp. 305–328.
LibreCat
 

2015 | Book Chapter | LibreCat-ID: 50372
C. Puls, “Konzeption eines Logistikcontrollingansatzes zur Abwicklung zeitkritischer Transportvorgänge,” in Ausgewählte Probleme des Logistikmanagements, 2nd ed., S. Betz, Ed. Hamburg: Dr. Kovac, 2015, pp. 167–186.
LibreCat
 

2015 | Book Chapter | LibreCat-ID: 50362
C. Koch, “Entwicklung eines qualitativen Verfahrens zur Bewertung logistischer Investitionen,” in Ausgewählte Probleme des Logistikmanagements, 2nd ed., S. Betz, Ed. Hamburg: Dr. Kovac, 2015, pp. 273–304.
LibreCat
 

2015 | Book Chapter | LibreCat-ID: 50379
M. Ortgiese, “Klassenspezifische und zeitraumbezogene Logistikmengenprognose,” in Ausgewählte Probleme des Logistikmanagements, 2nd ed., S. Betz, Ed. Hamburg: Dr. Kovac, 2015, pp. 911–108.
LibreCat
 

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