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568 Publications
2017 | Working Paper | LibreCat-ID: 20868
Sievers, Sönke, et al. Predicting Early Warning Signals of Financial Distress: Theory and Empirical Evidence. 2017, doi:10.2139/ssrn.2237757.
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2017 | Journal Article | LibreCat-ID: 2241
Hoppe, Thomas, et al. “Warum ist unser Steuersystem so komplex? Eine befragungsbasierte Analyse.” Die Wirtschaftsprüfung, vol. 70, no. 17, IDW, 2017, pp. 1026–33.
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2017 | Report | LibreCat-ID: 2247 | 
Hoppe, Thomas, et al. 2016 Global MNC Tax Complexity Survey - Executive Summary. 2017, doi:10.13140/RG.2.2.23707.46881.
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2017 | Working Paper | LibreCat-ID: 2250 |
Hoppe, Thomas, et al. What Are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries. 2017, doi:10.2139/ssrn.3046546.
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2017 | Working Paper | LibreCat-ID: 4702
Flagmeier, Vanessa, et al. When Do Managers Highlight Their Effective Tax Rate? Vol. 214, 2017, doi:arqus Working Paper No. 214.
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2017 | Working Paper | LibreCat-ID: 4712
Mehrmann, Annika, and Caren Sureth-Sloane. Tax Loss Offset Restrictions and Biased Perception of Risky Investments. Vol. 222, 2017, doi:arqus Working Paper No. 222.
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2017 | Book | LibreCat-ID: 4713
Sureth-Sloane, Caren. 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
Ebert, Michael, and Georg Thomas Schneider. Is There More Voluntary Disclosure If Investors Are Better Informed? 2017.
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2017 | Dissertation | LibreCat-ID: 5011
Mehrmann, Annika. Der Einfluss steuerlicher Verlustverrechnung auf Investitionsentscheidungen bei Risiko unter Berücksichtigung präskriptiver und deskriptiver Verhaltenselemente. Verlag Dr. Kovac, 2017.
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2017 | Dissertation | LibreCat-ID: 5012
Brinkmann, Bastian. Die Bewertung der Steuerstrategie von Unternehmen. Verlag Dr. Kovac, 2017.
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2017 | Journal Article | LibreCat-ID: 5013
Bornemann, Tobias, and Eva Eberhartinger. “Die Initiative der EU zum öffentlichen Country-by-Country Reporting.” RWZ- Zeitschrift für Recht und Rechnungswesen, vol. 27, no. 10, 2017, pp. 319–25.
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2017 | Journal Article | LibreCat-ID: 5014
Bauer, Thomas, and Thomas Kourouxous. “Capital Charge Rates, Investment Incentives and Taxation.” European Accounting Review, vol. 26, no. 3, Informa UK Limited, 2017, pp. 419–40, doi:10.1080/09638180.2016.1169938.
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2017 | Report | LibreCat-ID: 5174
Sievers, Sönke, et al. The Technology Takeover. The Boston Consulting Group, Inc., M&A Report, 2017.
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2017 | Journal Article | LibreCat-ID: 5185
Hüther, Niklas, et al. “Paying for Performance in Private Equity: Evidence from VC Partnerships.” SSRN Electronic Journal, 2017, doi:10.2139/ssrn.3087320.
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2017 | Journal Article | LibreCat-ID: 5199
Klobucnik, Jan, et al. “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
Köster, Hannes, and Matthias Pelster. “Financial Penalties and Bank Performance.” Journal of Banking & Finance, vol. 79, Elsevier BV, 2017, pp. 57–73, doi:10.1016/j.jbankfin.2017.02.009.
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2017 | Journal Article | LibreCat-ID: 1448
Pelster, Matthias, and Johannes Vilsmeier. “The Determinants of CDS Spreads: Evidence from the Model Space.” Review of Derivatives Research, vol. 21, no. 1, Springer Nature, 2017, pp. 63–118, doi:10.1007/s11147-017-9134-6.
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| DOI
2017 | Journal Article | LibreCat-ID: 1452
Pelster, Matthias. “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
Paul, Stephan, et al. Unternehmerische Finanzierungspolitik. 1st ed., vol. 1, Schäffer Poeschel, 2017.
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2017 | Journal Article | LibreCat-ID: 3542
Valentincic, Aljosa, et al. “Accounting Quality in Private Firms during the Transition towards International Standards.” Accounting in Europe, vol. 14, no. 3, 2017, pp. 358–87, doi:10.1080/17449480.2017.1378821.
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2017 | Journal Article | LibreCat-ID: 4685
Diller, Markus, et al. “Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment.” European Accounting Review, vol. 26, no. 3, 2017, pp. 441–68, doi:10.1080/09638180.2016.1169939.
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| DOI
2017 | Journal Article | LibreCat-ID: 47913
Reimsbach, Daniel, et al. “Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investors’ Information Processing.” European Accounting Review, vol. 27, no. 3, Informa UK Limited, 2017, pp. 559–81, doi:10.1080/09638180.2016.1273787.
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| DOI
2017 | Journal Article | LibreCat-ID: 4774
Ebert, Michael, et al. “Discretionary Aggregation.” The Accounting Review, vol. 92, no. 1, 2017, pp. 73--91.
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2017 | Book Chapter | LibreCat-ID: 50380
Hrnjadovic, Damir. “Möglichkeiten und Grenzen der Messung, Kontrolle und Sicherung der Qualität logistischer Prozesse.” Aktuelle Fragestellungen zu Produktion, Logistik und Controlling, edited by Stefan Betz, Dr. Kovac, 2017, pp. 139–86.
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2017 | Book Chapter | LibreCat-ID: 50383
Fiedler, Moritz. “Implikationen einer wertorientierten Unternehmensführung für Standortplanungsentscheidungen.” Aktuelle Fragestellungen zu Produktion, Logistik und Controlling, edited by Stefan Betz, Dr. Kovac, 2017, pp. 187–229.
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2017 | Book Chapter | LibreCat-ID: 50385
Osthoff, Lennart. “Betriebliche Standortplanung international agierender Unternehmen.” Aktuelle Fragestellungen zu Produktion, Logistik und Controlling, edited by Stefan Betz, Dr. Kovac, 2017, pp. 233–63.
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2017 | Book Chapter | LibreCat-ID: 50392
Opitz, Oliver. “Kategorisierungsmöglichkeiten für die Erzeugung von Dienstleistungen.” Aktuelle Fragestellungen zu Produktion, Logistik und Controlling, edited by Stefan Betz, Dr. Kovac, 2017, pp. 13–45.
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2017 | Book Chapter | LibreCat-ID: 50402
Faupel, Christian. “Entscheidungsunterstützung durch das Controlling mittels Reporting Design.” Aktuelle Fragestellungen zu Produktion, Logistik und Controlling, edited by Stefan Betz, Dr. Kovac, 2017, pp. 115–39.
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2017 | Journal Article | LibreCat-ID: 4703 |
Hegemann, Annika, et al. “Hold or Sell? How Capital Gains Taxation Affects Holding Decisions.” Review of Managerial Science, vol. 11, no. 3, 2017, pp. 571–603, 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 Caren Sureth-Sloane. “Herausforderungen neuer digitaler Geschäftsmodelle für die Bestimmung von Verrechnungspreisen.” Betriebswirtschaftliche Implikationen der digitalen Transformation, edited by Stefan Krause and Bernhard Pellens, vol. 72, 2017, pp. 143–65.
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2017 | Book Chapter | LibreCat-ID: 5017
Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft, ., and Caren Sureth-Sloane. “Digitalisierung und Besteuerung.” Betriebswirtschaftliche Implikationen der digitalen Transformation, edited by Stefan Krause and Bernhard Pellens, vol. 72, ZfBF Schmalenbach-Gesellschaft, 2017, pp. 123–42.
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2017 | Journal Article | LibreCat-ID: 5016
Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaft, ., and Caren Sureth-Sloane. “Immaterielle Vermögenswerte – ausgewählte Fragestellungen aus Sicht der unternehmerischen Praxis und der Wissenschaft.” Die Unternehmensbesteuerung, vol. 10, no. 9, Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft, 2017, pp. 537–42.
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2017 | Working Paper | LibreCat-ID: 5171
Uhde, André, and Sascha Tobias 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
Betz, Stefan. “Auswahl internationaler Standorte - Wie lassen sich Standortentscheidungen methodisch unterstützen?” ForschungsForum Paderborn, vol. 19, 2016, pp. 46–53.
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2016 | Journal Article | LibreCat-ID: 1771 |
Hoppe, Thomas, et al. “Eigenkapitalverzehr und Substanzbesteuerung deutscher Unternehmen durch eine Vermögensteuer – eine empirische Analyse.” Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung, vol. 68, no. 1, Springer Nature, 2016, pp. 3–45, doi:10.1007/s41471-016-0005-x.
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2016 | Journal Article | LibreCat-ID: 20867
Sievers, Sönke, et al. “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, 2016, pp. 93–125, doi:10.3790/ccm.49.1.93.
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2016 | Journal Article | LibreCat-ID: 4586
Schlueter, Tobias, et al. “Loan Pricing: Do Borrowers Benefit from Cost-Efficient Banking?” Credit and Capital Markets--Kredit Und Kapital, vol. 49, no. 1, 2016, pp. 93–125, doi:10.3790/ccm.49.1.93.
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2016 | Book | LibreCat-ID: 4714
König, Rolf, and Caren Sureth-Sloane. Besteuerung und Rechtsformwahl. 7th ed., Verlag Neue Wirtschafts-Briefe, Herne, 2016.
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2016 | Working Paper | LibreCat-ID: 4715
Niemann, Rainer, and Caren Sureth-Sloane. Does Capital Tax Uncertainty Delay Irreversible Risky Investment? Vol. 209, 2016.
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2016 | Journal Article | LibreCat-ID: 4739
Ortmann, Regina, and Caren Sureth-Sloane. “Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?” Journal of Business Economics, vol. 86, no. 5, 2016, pp. 441–75, doi:10.1007/s11573-015-0780-6.
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| DOI
2016 | Working Paper | LibreCat-ID: 5020
Hegemann, Annika. Hemmt Die Veräußerungsgewinnbesteuerung Unternehmerische Flexibilität? Vol. 203, 2016.
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2016 | Dissertation | LibreCat-ID: 5021
Hegemann, Annika. Investitionszeitpunktentscheidungen bei Veräußerungsgewinnbesteuerung. Universität Paderborn, 2016.
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2016 | Working Paper | LibreCat-ID: 5022
Alberternst, Stephan, and Caren Sureth-Sloane. Interest Barrier and Capital Structure Response. Vol. 206, 2016.
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2016 | Working Paper | LibreCat-ID: 5023
Alberternst, Stephan. 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
Alberternst, Stephan. Die deutsche Zinsschranke : Betroffenheit, Wirksamkeit und ökonomische Konsequenzen. Universität Paderborn, 2016.
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2016 | Journal Article | LibreCat-ID: 5130
Sievers, Sönke, et al. “Erfolgsfaktoren bei Mergers and Acquisitions – Warum schaffen Portfoliomaster mehr Value Added?” Corporate Finance (VHB-JOURQUAL 3 Ranking D), vol. 81, no. 9, Corporate Finance, 2016, pp. 283–90.
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2016 | Report | LibreCat-ID: 5200
Kengelbach, Jens, et al. Masters of the Corporate Portfolio. The Boston Consulting Group, Inc., M&A Report, 2016.
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2016 | Journal Article | LibreCat-ID: 1450
Pelster, Matthias, et al. “Key Aspects of a Sustainable Health Insurance System in Germany.” Applied Health Economics and Health Policy, vol. 14, no. 3, Springer Nature, 2016, pp. 293–312, doi:10.1007/s40258-016-0223-8.
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| DOI
2016 | Journal Article | LibreCat-ID: 3376
Uhde, André. “Risk-Taking Incentives through Excess Variable Compensation: Evidence from European Banks.” The Quarterly Review of Economics and Finance, vol. 60, no. 5, Elsevier, 2016, pp. 12–28, doi:https://doi.org/10.1016/j.qref.2015.11.009.
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2016 | Journal Article | LibreCat-ID: 4034
Florou, Annita, et al. “Are International Accounting Standards More Credit Relevant than Domestic Standards?” Accounting and Business Research, vol. 47, no. 1, 2016, pp. 1–29, doi:10.1080/00014788.2016.1224968.
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| DOI
2016 | Conference Paper | LibreCat-ID: 37098
Valentincic, Aljosa, et al. Accounting Quality in Private Firms during the Transition to International Standards. 2016.
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2016 | Journal Article | LibreCat-ID: 4744
Ortmann, Regina, and Caren Sureth-Sloane. “Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?” Journal of Business Economics, vol. 86, no. 5, 2016, pp. 441–75, doi:10.1007/s1007-015-0780-6.
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| DOI
2016 | Journal Article | LibreCat-ID: 47912
Oll, Josua, et al. “Tackling Complexity in Business and Society Research: The Methodological and Thematic Potential of Factorial Surveys.” Business & Society, vol. 57, no. 1, SAGE Publications, 2016, pp. 26–59, doi:10.1177/0007650316645337.
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2015 | Book Chapter | LibreCat-ID: 2615
Betz, Stefan. “Unscharfe Produktionsmengenplanung als Instrument des Risikomanagements in Supply Chains.” Risikomanagement in Supply Chains, edited by Christoph Siepermann u.a., 2nd ed., 2015, pp. 137–57.
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2015 | Book Chapter | LibreCat-ID: 2616
Betz, Stefan. “Bedarfsorientiertes Kapazitätsmanagement in Supply Chains.” Ausgewählte Probleme des Logistikmanagements, edited by Stefan Betz, 2nd ed., 2015, pp. 109–36.
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2015 | Book Chapter | LibreCat-ID: 2617
Betz, Stefan. “Internationale Standortwahl als strategisches Logistikproblem.” Ausgewählte Probleme des Logistikmanagements, edited by Stefan Betz, 2nd ed., 2015, pp. 211–36.
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2015 | Book (Editor) | LibreCat-ID: 2992
Betz, Stefan, editor. Ausgewählte Probleme des Logistikmanagements. 2nd ed., 2015.
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2015 | Working Paper | LibreCat-ID: 4745
Ortmann, Regina. 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
Ortmann, Regina, and Erich 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
Oßwald, Benjamin, and Caren 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, 2015, pp. 478–86.
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2015 | Working Paper | LibreCat-ID: 4757
Niemann, Rainer, and Caren Sureth-Sloane. Investment Effects of Wealth Taxes under Uncertainty and Irreversibility. Vol. 209, 2015.
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2015 | Working Paper | LibreCat-ID: 4758
Hegemann, Annika, et al. Hold or Sell? How Capital Gains Taxation Affects Holding Decisions. Vol. 183, 2015.
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2015 | Working Paper | LibreCat-ID: 4759
Alberternst, Stephan, and Caren 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
Schlueter, Tobias, et al. “Bank Funding Stability, Pricing Strategies and the Guidance of Depositors.” Journal of Banking & Finance (VHB-JOURQUAL 3 Ranking A), vol. 51, 2015, pp. 43–61, doi:10.2139/ssrn.2001449.
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2015 | Working Paper | LibreCat-ID: 5025
Alberternst, Stephan, and Torben 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
Rickermann, Anja. Die Besteuerung von Personengesellschaften Unter Besonderer Berücksichtigung Der Verlustnutzungskonzeptionen Und Gewinnverwendungsoptionen - Eine Analyse Der Wechselwirkungen Zwischen § 10d, § 15a, § 32a Und § 34a EStG. Verlag Dr. Kovac, 2015.
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2015 | Journal Article | LibreCat-ID: 5047
Sureth, Caren. “Mehr Theorie wagen: Eine neue Ausbildung für die Praxis?” WiSt - Wirtschaftswissenschaftliches Studium, vol. 42, no. 5, C.H. Beck, 2015, pp. 257–60, doi:10.15358/0340-1650_2013_5_257.
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| DOI
2015 | Working Paper | LibreCat-ID: 14913
Ortmann, Regina. Uncertainty in Weighting Formulary Apportionment Factors and Its Impact on After-Tax Income of Multinational Groups. Vol. 198, 2015.
LibreCat
2015 | Journal Article | LibreCat-ID: 4396
Farruggio, Christian, and André Uhde. “Determinants of Loan Securitization in European Banking.” Journal of Banking and Finance, vol. 56, 2015, pp. 12–27, doi:10.1016/j.jbankfin.2015.01.015 .
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| DOI
2015 | Journal Article | LibreCat-ID: 4035
Florou, Annita, and Urska Kosi. “Does Mandatory IFRS Adoption Facilitate Debt Financing?” Review of Accounting Studies, vol. 20, no. 4, 2015, pp. 1407–56, doi:10.1007/s11142.
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| DOI
2015 | Journal Article | LibreCat-ID: 4747
Ortmann, Regina. “Uncertainty in Weighting Formulary Apportionment Factors.” Die Betriebswirtschaft, vol. 75, no. 3, 2015, pp. 161–77.
LibreCat
2015 | Journal Article | LibreCat-ID: 46057
Ortmann, Regina. “Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?” Die Betriebswirtschaft, vol. 75, no. 3, 2015, pp. 161–77.
LibreCat
2015 | Journal Article | LibreCat-ID: 46058
Diller, Markus, et al. “Investitionsneutrale Besteuerung des ökonomischen Gewinns: ein Abriss jüngerer Forschungsbeiträge.” Wirtschaftswissenschaftliches Studium (WiSt), vol. 44, no. 11, 2015, pp. 606–41.
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2015 | Journal Article | LibreCat-ID: 46056
Diller, Markus, and Johannes Lorenz. “Tax Aggressiveness of Taxpayers with Heterogenous Income and Uncertainty about Taxable Income.” FinanzArchiv / Public Finance Analysis, vol. 71, no. 4, 2015, pp. 506–30.
LibreCat
2015 | Journal Article | LibreCat-ID: 47910
Hahn, Rüdiger, et al. “Organizations, Climate Change, and Transparency.” Organization & Environment, vol. 28, no. 1, SAGE Publications, 2015, pp. 80–102, doi:10.1177/1086026615575542.
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| DOI
2015 | Journal Article | LibreCat-ID: 47909
Reimsbach, Daniel, and Bastian Hauschild. “Testing vs. Building Accounting Theory with Experimental Research: Insights from Management Research.” International Journal of Behavioural Accounting and Finance, vol. 5, no. 1, 82, Inderscience Publishers, 2015, doi:10.1504/ijbaf.2015.071050.
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| DOI
2015 | Book Chapter | LibreCat-ID: 50351
Heitmann, Ingmar. “Analyse der Anwendbarkeit von Six Sigma als Instrument der Investitionsplanung.” Ausgewählte Probleme des Logistikmanagements, edited by Stefan Betz, 2nd ed., Dr. Kovac, 2015, pp. 305–28.
LibreCat
2015 | Book Chapter | LibreCat-ID: 50372
Puls, Christoph. “Konzeption eines Logistikcontrollingansatzes zur Abwicklung zeitkritischer Transportvorgänge.” Ausgewählte Probleme des Logistikmanagements, edited by Stefan Betz, 2nd ed., Dr. Kovac, 2015, pp. 167–86.
LibreCat
2015 | Book Chapter | LibreCat-ID: 50362
Koch, Christian. “Entwicklung eines qualitativen Verfahrens zur Bewertung logistischer Investitionen.” Ausgewählte Probleme des Logistikmanagements, edited by Stefan Betz, 2nd ed., Dr. Kovac, 2015, pp. 273–304.
LibreCat
2015 | Book Chapter | LibreCat-ID: 50379
Ortgiese, Malte. “Klassenspezifische und zeitraumbezogene Logistikmengenprognose.” Ausgewählte Probleme des Logistikmanagements, edited by Stefan Betz, 2nd ed., Dr. Kovac, 2015, pp. 911–108.
LibreCat
2015 | Book Chapter | LibreCat-ID: 50391
Opitz, Oliver. “Verrechnungspreise in Speditionskooperationen.” Ausgewählte Probleme des Logistikmanagements, edited by Stefan Betz, 2nd ed., Dr. Kovac, 2015, pp. 11–44.
LibreCat
2015 | Book Chapter | LibreCat-ID: 50401
Faupel, Christian. “Verrechnungspreise in Speditionskooperationen.” Ausgewählte Probleme des Logistikmanagements, edited by Stefan Betz, 2nd ed., Dr. Kovac, 2015, pp. 11–44.
LibreCat
2015 | Working Paper | LibreCat-ID: 2254 |
Hoppe, Thomas, et al. Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse. 2015, doi:10.2139/ssrn.2548398.
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2014 | Book Chapter | LibreCat-ID: 2614
Betz, Stefan. “Outsourcing von Lagerdienstleistungen als operatives Entscheidungsproblem.” Logistikorientiertes Produktionsmanagement, edited by Christian Mieke, 2014, pp. 117–44.
LibreCat
2014 | Book | LibreCat-ID: 3389
Gräfer, Horst, et al. Finanzierung - Grundlagen, Institutionen, Instrumente und Kapitalmarkttheorie. 8th ed., vol. 8, Erich Schmidt Verlag, 2014.
LibreCat
2014 | Journal Article | LibreCat-ID: 3699
Müller, Jens. “The Challenge of Assessing the Market Value of Private Companies Using a Standardised Combination Method for Tax Purposes--Lessons to Be Learnt from Past Experience.” European Accounting Review, no. 1, 2014, pp. 117--141.
LibreCat
2014 | Working Paper | LibreCat-ID: 4750
Ortmann, Regina, and Caren Sureth-Sloane. Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups? Vol. 165, 2014.
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2014 | Newspaper Article | LibreCat-ID: 4760
Sureth-Sloane, Caren. “Der Wandel wird zur Daueraufgabe.” Frankfurter Allgemeine Zeitung, vol. 202, 2014.
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2014 | Book Chapter | LibreCat-ID: 5027
Sureth-Sloane, Caren. “Vermögensteuer als Beitrag der Wohlhabenden für mehr Gleichheit - eine wirtschaftswissenschaftliche Betrachtung eines Steuerreformvorschlags.” Wirtschaftspädagogische Handlungsfelder, edited by Ulrich Braukmann et al., Eusl Verlag, 2014.
LibreCat
2014 | Dissertation | LibreCat-ID: 5030
Kortebusch, Pia. Zur Attraktivität von Advance Tax Rulings (ATRs) Und Advance Pricing Agreements (APAs) Für Investoren Und Steuerbehörden: The Attractiveness of Advance Tax Rulings (ATRs) and Advance Pricing Agreements(APAs) for Investors and Tax Authorities. Universität Paderborn, 2014.
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2014 | Working Paper | LibreCat-ID: 5033
Kortebusch, Pia. Should Multinational Companies Request an Advance Pricing Agreement (APA) - Or Shouldn’t They? Vol. 173, 2014.
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2014 | Working Paper | LibreCat-ID: 5036
Fahr, Rene, et al. Can Tax Rate Increases Foster Investment Under Entry and Exit Flexibility? - Insights from an Economic Experiment. Vol. 166, 2014.
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2014 | Working Paper | LibreCat-ID: 5037
Diller, Markus, et al. 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. Vol. 167, 2014.
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2014 | Working Paper | LibreCat-ID: 5040
Diller, Markus, et al. Boon or Bane? Advance Tax Rulings As a Measure to Mitigate Tax Uncertainty and Foster Investment. Vol. 187, 2014.
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2014 | Working Paper | LibreCat-ID: 5333
Müller, Jens. The Challenge of Assessing the Market Value of Private Companies Using a Standardized Combination Method for Tax Purposes – Lessons to Be Learned from Past Experience. Vol. Volume 23, Number 1, Routledge, part of the Taylor & Francis Group, 2014, pp. 117-141(25), doi:10.1080/09638180.2012.746528.
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| DOI
2014 | Journal Article | LibreCat-ID: 14918
Maßbaum, Alexandra, and Caren Sureth-Sloane. “Thin Capitalization Rules and Entrepreneurial Capital Structure Decisions.” Business Research, vol. 2, no. 2, 2014, pp. 147–69, doi:10.1007/bf03342708.
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| DOI
2014 | Journal Article | LibreCat-ID: 23413
Bischof, Jannis, and Michael Ebert. “IFRS 7 Disclosures and Risk Perception of Financial Instruments.” Schmalenbach Business Review, vol. 66, 2014, pp. 276–308, doi:10.1007/bf03396908.
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| DOI
2014 | Conference Paper | LibreCat-ID: 37107
Florou, Annita, and Urska Kosi. Does Mandatory IFRS Adoption Facilitate Debt Financing? . 2014.
LibreCat
2014 | Working Paper | LibreCat-ID: 37090
Koren, Jernej, et al. Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk. 2014.
LibreCat
2014 | Journal Article | LibreCat-ID: 4037
Kosi, Urska, and Antonia Reither. “Determinants of Corporate Participation in the IFRS 4 (Insurance Contracts) Replacement Process.” Accounting in Europe, vol. 11, no. 1, 2014, pp. 89–112, doi:10.1080/17449480.2014.897459.
LibreCat
| DOI