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568 Publications
2024 | Journal Article | LibreCat-ID: 49868
Schön, L., Graßl, B., & Giese, H. (2024). Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung. Steuer und Wirtschaft, 71–92.
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2024 | Working Paper | LibreCat-ID: 14901 | 
Osswald, B., & Sureth-Sloane, C. (2024). Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking? Vol. TRR 266 Accounting for Transparency Working Paper Series No. 28. https://doi.org/10.2139/ssrn.3297418
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2024 | Journal Article | LibreCat-ID: 34802
Herwald, S., Voigt, S., & Uhde, A. (2024). The conditional impact of market consolidation and market power on banking stability – Evidence from Europe. Journal of Risk Finance. https://doi.org/10.1108/JRF-03-2023-0075
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2024 | Journal Article | LibreCat-ID: 50747
Greil, S., Kaluza-Thiesen, E., Schulz, K. A., & Sureth-Sloane, C. (2024). Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche Unternehmen. Deutsches Steuerrecht, 62(17), 914–921.
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2023 | Journal Article | LibreCat-ID: 41192
Ortmann, R., & Pummerer, E. (2023). Distortional effects of separate accounting and formula apportionment on factor allocation. Journal of Business Economics. https://doi.org/10.1007/s11573-022-01133-5
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2023 | Journal Article | LibreCat-ID: 37562
Bayer, C., Englmaier, F., Riphahn, R., Schmidt-Dengler, P., Sondergeld, V., Sureth-Sloane, C., von Wangenheim, J., & Weizsäcker, G. (2023). Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der Arbeitsgruppe “Nachwuchs” im Verein für Socialpolitik. Perspektiven der Wirtschaftspolitik. https://doi.org/10.1515/pwp-2023-0002
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2023 | Journal Article | LibreCat-ID: 42635
Greil, S., Overesch, M., Rohlfing-Bastian, A., Schreiber, U., & Sureth-Sloane, C. (2023). Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing. Intertax, 51(4), 272–289.
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2023 | Journal Article | LibreCat-ID: 42897
Fochmann, M., Heinemann-Heile, V., Huber, H.-P., Maiterth, R., & Sureth-Sloane, C. (2023). Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung. Steuer und Wirtschaft, 100(2), 171–187.
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2023 | Journal Article | LibreCat-ID: 46471
Unterstell, R. (2023). „Allowing the Economy to Breathe Even During the Crisis“ – Interview with Tax Expert Caren Sureth-Sloane. German Research – Magazine of the Deutsche Forschungsgemeinschaft, 1, 8–11.
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2023 | Report | LibreCat-ID: 48979
Maiterth, R., Sureth-Sloane, C., Dyck, D., & Heinemann-Heile, V. (2023). GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November 2023. TRR 266 Accounting for Transparency. https://doi.org/10.52569/DURP4114
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2023 | Journal Article | LibreCat-ID: 47921
Hahn, R., Reimsbach, D., & Wickert, C. (2023). Nonfinancial Reporting and Real Sustainable Change: Relationship Status—It’s Complicated. Organization & Environment, 36(1), 3–16. https://doi.org/10.1177/10860266231151653
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2023 | Journal Article | LibreCat-ID: 47922
De Meyst, K., Niederkofler, T., & Reimsbach, D. (2023). DARC 2023 at Radboud University: Societal challenges in accounting research and education. Maandblad Voor Accountancy En Bedrijfseconomie, 97(5/6), 153–155. https://doi.org/10.5117/mab.97.107215
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| DOI
2023 | Report | LibreCat-ID: 49549
Harst, S., Schanz, D., Siegel, F., & Sureth-Sloane, C. (2023). 2022 Global MNC Tax Complexity Survey. TRR 266 Accounting for Transparency. https://doi.org/10.52569/VKAO7696
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| DOI
2023 | Working Paper | LibreCat-ID: 46044
Giese, H., & Holtmann, S. (2023). Towards Green Driving - Income Taxes Incentives for Plug-In Hybrids (Vol. 118). https://doi.org/10.2139/ssrn.4394968
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| DOI
2023 | Working Paper | LibreCat-ID: 49873
Giese, H., Koch, R., & Sureth-Sloane, C. (2023). Tax Complexity, Tax Department Structure, and Tax Risk.
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2023 | Journal Article | LibreCat-ID: 29050 |
Flagmeier, V., Müller, J., & Sureth-Sloane, C. (2023). When Do Firms Highlight Their Effective Tax Rate? Accounting and Business Research, 53(1), 1–37. https://doi.org/10.1080/00014788.2021.1958669
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2023 | Journal Article | LibreCat-ID: 46042 |
Koch, R., Holtmann, S., & Giese, H. (2023). Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises. Journal of Business Economics, 93(1–2), 59–109. https://doi.org/10.1007/s11573-022-01134-4
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2023 | Journal Article | LibreCat-ID: 22924 |
Hoppe, T., Schanz, D., Sturm, S., & Sureth-Sloane, C. (2023). The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity. European Accounting Review, 32(2), 239–273. https://doi.org/10.1080/09638180.2021.1951316
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2023 | Report | LibreCat-ID: 48414 |
Greil, S., Kaluza-Thiesen, E., Schulz, K. A., & Sureth-Sloane, C. (2023). Umfrage: Tax Compliance und Verrechnungspreise. TRR 266 Accounting for Transparency. https://doi.org/10.52569/hmje9021
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2023 | Journal Article | LibreCat-ID: 49548
Maiterth, R., Sureth-Sloane, C., Dyck, D., & Heinemann-Heile, V. (2023). GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls? Schmalenbach IMPULSE, 3(online first). https://doi.org/10.54585/BCGK4022
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| DOI
2023 | Report | LibreCat-ID: 49295
Heinemann-Heile, V., Maiterth, R., & Sureth-Sloane, C. (2023). Umfrage: Bewertung Investitionsfördernder Maßnahmen durch Unternehmen aus Handel, Dienstleistung und Industrie. https://doi.org/doi.org/10.52569/JCNY6589
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2023 | Report | LibreCat-ID: 49293
Heinemann-Heile, V., Maiterth, R., & Sureth-Sloane, C. (2023). Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk. https://doi.org/10.52569/URLT9672
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2023 | Journal Article | LibreCat-ID: 46043
Unterstell, R. (2023). Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane. forschung - Das Magazin der Deutschen Forschungsgemeinschaft, 1, 6–9.
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2023 | Misc | LibreCat-ID: 51019
Unterstell, R. (2023). Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane (pp. 6–9). DFG.
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2023 | Misc | LibreCat-ID: 51024
Unterstell, R. (2023). Allowing the Economy to Breathe Even During the Crisis – Interview with Tax Expert Caren Sureth-Sloane (pp. 8–11). DFG.
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2023 | Working Paper | LibreCat-ID: 49092 |
Amberger, H., Siahaan, F., & Sureth-Sloane, C. (2023). Turnover-Based Corporate Income Taxation and Corporate Risk-Taking. TRR 266 Accounting for Transparency. https://doi.org/10.2139/ssrn.4589055
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2023 | Working Paper | LibreCat-ID: 34798
Herwald, S., Voigt, S., & Uhde, A. (n.d.). The conditional impact of market consolidation and market power on banking stability – Evidence from Europe.
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2022 | Journal Article | LibreCat-ID: 25041
Pelster, M., & Schaltegger, S. (2022). The dark triad and corporate sustainability: An empirical analysis of personality traits of middle managers. Business Ethics, the Environment & Responsibility, 31(1), 80–99. https://doi.org/10.1111/beer.12398
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2022 | Journal Article | LibreCat-ID: 29049
Fahr, R., Janssen, E. A., & Sureth-Sloane, C. (2022). Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility? – Insights from an Economic Experiment. FinanzArchiv / Public Finance Analysis, 78(1–2), 239–289.
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2022 | Journal Article | LibreCat-ID: 29048
Eberhartinger, E., Speitmann, R., Sureth-Sloane, C., & Wu, Y. (2022). How Does Trust Affect Concessionary Behavior in Tax Bargaining? FinanzArchiv / Public Finance Analysis, 78(1–2), 112–155.
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2022 | Journal Article | LibreCat-ID: 13147
Wengerek, S. T., Hippert, B., & Uhde, A. (2022). Risk allocation through securitization – Evidence from non-performing loans. The Quarterly Review of Economics and Finance, Vol. 86 (11), 48–64. https://doi.org/10.1016/j.qref.2022.06.005
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2022 | Journal Article | LibreCat-ID: 21571
Arnold, M., Pelster, M., & Subrahmanyam, M. G. (2022). Attention triggers and investors’ risk-taking. Journal of Financial Economics, 143(2), 846–875. https://doi.org/10.1016/j.jfineco.2021.05.031
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2022 | Journal Article | LibreCat-ID: 35719
Kengelbach, J., Keienburg, G., Söllner, T., Wang, Y., Sievers, S., Friedmann, D., & Nielsen, J. (2022). Green Deals Gain Steam . BCG M&A Report 2022.
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2022 | Journal Article | LibreCat-ID: 35722
Kengelbach, J., Friedman, D., Keienburg, G., Degen, D., Söllner, T., Wang, Y., & Sievers, S. (2022). Do Green Deals Create Value? . BCG M&A Report 2022.
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2022 | Working Paper | LibreCat-ID: 35097
Ebert, M., Schäfer, U., & Schneider, G. T. (2022). Information Leaks and Voluntary Disclosure. https://doi.org/10.2139/ssrn.4168084
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2022 | Working Paper | LibreCat-ID: 37070
Beyer, B., Flagmeier, V., & Kosi, U. (2022). Does private firms’ disclosure affect public peers’ information environment?
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2022 | Working Paper | LibreCat-ID: 37131
Franke, B., Kosi, U., & Stoczek, P. (2022). Current developments in the European corporate bond market.
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2022 | Working Paper | LibreCat-ID: 37088
Gulenko, M., Kohlhase, S., & Kosi, U. (2022). CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-publicly Listed Firms.
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2022 | Working Paper | LibreCat-ID: 37089
Ahlers, T., Edossa, F. W., Uckert, M., & Kosi, U. (2022). Insolvcency Process in Germany and the insol database: A research Note.
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2022 | Journal Article | LibreCat-ID: 34449 |
Crépellière, T., Pelster, M., & Zeisberger, S. (2022). Arbitrage in the Market for Cryptocurrencies. Journal of Financial Markets. https://doi.org/10.1016/j.finmar.2023.100817
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2022 | Misc | LibreCat-ID: 35775 |
Sureth-Sloane, C. (2022). Steuerreformen: Investitionsstimulus oder bloß heiße Luft? Wann steuerliche Verlustrückträge der Wirtschaft helfen können. VHB.
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2022 | Working Paper | LibreCat-ID: 41182
Ortmann, R., & Schindler, D. (2022). Income Shifting and Management Incentives.
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2022 | Journal Article | LibreCat-ID: 21405 |
Blaufus, K., Chirvi, M., Huber, H.-P., Maiterth, R., & Sureth-Sloane, C. (2022). Tax Misperception and Its Effects on Decision Making - Literature Review and Behavioral Taxpayer Response Model. European Accounting Review, 31(1), 111–144. https://doi.org/10.1080/09638180.2020.1852095
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2022 | Working Paper | LibreCat-ID: 46047
Chen, A., Hieber, P., & Sureth-Sloane, C. (2022). Pay for Tax Certainty? Advance Tax Rulings for Risky Investment under Multi-Dimensional Tax Uncertainty (Vol. 273).
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2022 | Working Paper | LibreCat-ID: 46048
Dyck, D., Lorenz, J., & Sureth-Sloane, C. (2022). How Do Tax Technology and Controversy Expertise Affect Tax Disputes? (Vol. 101).
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2022 | Journal Article | LibreCat-ID: 47920
Reimsbach, D., & Braam, G. (2022). Creating social and environmental value through integrated thinking: International evidence. Business Strategy and the Environment, 32(1), 304–320. https://doi.org/10.1002/bse.3131
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2022 | Journal Article | LibreCat-ID: 35992
Letmathe, S., Feng, Y., & Uhde, A. (n.d.). Semiparametric GARCH models with long memory applied to Value at Risk and Expected Shortfall. Journal of Risk, 25(2).
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2022 | Journal Article | LibreCat-ID: 47923
Endenich, C., Hahn, R., Reimsbach, D., & Wickert, C. (2022). Wait-and-see-ism as partial adoption of management practices: The rise and stall of integrated reporting. Strategic Organization, 21(3), 566–595. https://doi.org/10.1177/14761270221078605
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2022 | Working Paper | LibreCat-ID: 35799
Koch, R., Holtmann, S., & Giese, H. (2022). Losses Never Sleep - The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises (Vol. 269). https://doi.org/10.2139/ssrn.4096944
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2022 | Book Chapter | LibreCat-ID: 49748
Betz, S. (2022). Lagerkapazitätsdimensionierung als betriebswirtschaftliches Entscheidungsproblem. In S. Betz (Ed.), Aktuelle Fragestellungen zu Produktion, Controlling und Logistik (2nd ed., pp. 307–337). Dr. Kovac.
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2022 | Book Chapter | LibreCat-ID: 49743
Betz, S. (2022). Strategische Erfolgsplanung für Produktinnovationen. In S. Betz (Ed.), Aktuelle Fragestellungen zu Produktion, Controlling und Logistik (2nd ed., pp. 89–115). Dr. Kovac.
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2022 | Working Paper | LibreCat-ID: 49875
Giese, H., Koch, R., & Gamm, M. (2022). Tax Avoidance and Vertical Interlocks within Multinational Enterprises. arqus. https://doi.org/10.2139/ssrn.4137265
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2022 | Book Chapter | LibreCat-ID: 50382
Hrnjadovic, D. (2022). Möglichkeiten und Grenzen der Messung, Kontrolle und Sicherung der Qualität logistischer Prozesse. In S. Betz (Ed.), Aktuelle Fragestellungen zu Produktion, Logistik und Controlling (2nd ed., pp. 145–191). Dr. Kovac.
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2022 | Book Chapter | LibreCat-ID: 50384
Fiedler, M. (2022). Implikationen einer wertorientierten Unternehmensführung für Standortplanungsentscheidungen. In S. Betz (Ed.), Aktuelle Fragestellungen zu Produktion, Logistik und Controlling (2nd ed., pp. 193–235). Dr. Kovac.
LibreCat
2022 | Book Chapter | LibreCat-ID: 50386
Osthoff, L. (2022). Betriebliche Standortplanung international agierender Unternehmen. In S. Betz (Ed.), Aktuelle Fragestellungen zu Produktion, Logistik und Controlling (2nd ed., pp. 239–268). Dr. Kovac.
LibreCat
2022 | Book Chapter | LibreCat-ID: 50395
Opitz, O. (2022). Kategorisierungsmöglichkeiten für die Erzeugung von Dienstleistungen. In Aktuelle Fragestellungen zu Produktion, Logistik und Controlling (2nd ed., pp. 13–46). Dr. Kovac.
LibreCat
2022 | Book Chapter | LibreCat-ID: 50405
Faupel, C. (2022). Entscheidungsunterstützung durch das Controlling mittels Reporting Design. In S. Betz (Ed.), Aktuelle Fragestellungen zu Produktion, Logistik und Controlling (2nd ed., pp. 119–143). Dr. Kovac.
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2022 | Book (Editor) | LibreCat-ID: 37399
Betz, S. (Ed.). (2022). Aktuelle Fragestellungen zu Produktion, Controlling und Logistik. Dr. Kovac.
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2022 | Working Paper | LibreCat-ID: 35801 |
Safaei, R. (2022). Transfer Pricing Rules for Intangibles: Implementation and Practical Challenges (Vol. 79).
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2022 | Working Paper | LibreCat-ID: 35802 |
Shabestari, M. A., & Safaei, R. (2022). Changes in Transfer Pricing Regulations and Corporate Investment Decisions.
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2022 | Newspaper Article | LibreCat-ID: 49290
Sureth-Sloane, C. (2022). Steuerliche Maßnahmen als Anreiz für Investitionen? Die Presse.
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2022 | Report | LibreCat-ID: 35753 |
Bayer, C., Engelmaier, F., Riphahn, R. T., Schmidt-Dengler, P., Sondergeld, V., Sureth-Sloane, C., von Wangenheim, J., & Weizsäcker, G. (2022). Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der AG Nachwuchs im Verein für Socialpolitik. Verein für Socialpolitik und Joachim Herz Stiftung.
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2022 | Journal Article | LibreCat-ID: 35771
Sureth-Sloane, C. (2022). Steuerpolitische Perspektiven der neuen Legislaturperiode - Chancen und Herausforderungen. FinanzRundschau, 104(8), 325–331.
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2022 | Report | LibreCat-ID: 35768
Interdisziplinäre Kommission für Pandemieforschung, D., & Sureth-Sloane, C. (2022). Wissenschaften in der Coronavirus-Pandemie - Erkenntnisse, Wissens- und Handlungslücken sowie Schlussfolgerungen für die Vorbereitung auf künftige Pandemien.
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2022 | Report | LibreCat-ID: 35759
Deutsche Forschungsgemeinschaft | AG Publikationswesen, (DFG), & Sureth-Sloane, C. (2022). Wissenschaftliches Publizieren als Grundlage und Gestaltungsfeld der Wissenschaftsbewertung. https://doi.org/10.5281/ZENODO.6538163
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2022 | Working Paper | LibreCat-ID: 35788 |
Fochmann, M., Heinemann-Heile, V., Huber, H.-P., Maiterth, R., & Sureth-Sloane, C. (2022). Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of Taxation) (Vol. 100). https://doi.org/10.2139/ssrn.4210460
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2022 | Working Paper | LibreCat-ID: 35795 |
Greil, S., Overesch, M., Rohlfing-Bastian, A., Schreiber, U., & Sureth-Sloane, C. (2022). Towards an Amended Arm’s Length Principle - Tackling complexity and implementing destination rules in transfer pricing (Vol. 89). https://doi.org/10.2139/ssrn.4166972
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2022 | Working Paper | LibreCat-ID: 35785 |
Fochmann, M., Heinemann-Heile, V., Huber, H.-P., & Sureth-Sloane, C. (2022). Firms’ Tax Rate Misperception: Measurement, Drivers, and Distortionary Effects (Vol. 108). https://doi.org/10.2139/ssrn.4300919
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2022 | Journal Article | LibreCat-ID: 35749
Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre e.V., ., lead authors: Kreuzer, A., Maier, H., Martini, J. T., Niemann, R., Schachtebeck, M., Simons, D., Stoltenberg, J., & Sureth-Sloane, C. (2022). Chancen und Risiken eines Cooperative Compliance-Ansatzes für die deutsche Besteuerungspraxis von multinationalen Unternehmen – Erfahrungen verschiedener Länder und Eindrücke deutscher Unternehmensvertreter. Internationales Steuerrecht, 31(22), 824–829.
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2022 | Journal Article | LibreCat-ID: 29317
Letmathe, S., Feng, Y., & Uhde, A. (n.d.). Semiparametric GARCH models with long memory applied to Value at Risk and Expected Shortfall. Journal of Risk. https://doi.org/10.21314/JOR.2022.044
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2021 | Journal Article | LibreCat-ID: 25042
Mutschmann, M., Hasso, T., & Pelster, M. (n.d.). Dark triad managerial personality and financial reporting manipulation. Journal of Business Ethics. https://doi.org/10.1007/s10551-021-04959-1
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2021 | Misc | LibreCat-ID: 29051
Asenkerschbaumer, S., & Sureth-Sloane, C. (2021). Schmalenbach IMPULSE: Will etwas in Bewegung setzen. Schmalenbach IMPULSE, 1(1), 1-2.
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2021 | Working Paper | LibreCat-ID: 29057 |
Eberbach, J., Sureth-Sloane, C., & Uhrig-Homburg, M. (2021). Option Implied Tax Rate Expectations. Working Paper.
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2021 | Working Paper | LibreCat-ID: 29058
Eberhartinger, E., Speitmann, R., & Sureth-Sloane, C. (2021). Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity. WU International Taxation Research Paper Series No. #2020-01.
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2021 | Working Paper | LibreCat-ID: 29059
Eberhartinger, E., Safaei, R., Sureth-Sloane, C., & Wu, Y. (2021). Are Risk-based Tax Audit Strategies Rewarded? An Analysis of Corporate Tax Avoidance. TRR 266 Accounting for Transparency Working Paper Series No. 60.
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2021 | Working Paper | LibreCat-ID: 29060
Lorenz, J., Diller, M., & Sureth-Sloane, C. (2021). The Epidemiology of Tax Avoidance Narratives. TRR 266 Accounting for Transparency Working Paper Series No. 59.
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2021 | Journal Article | LibreCat-ID: 23400
Maiterth, R., & Sureth-Sloane, C. (2021). Wiedereinführung der Vermögensteuer – eine ökonomische Analyse. Steuer und Wirtschaft, 98(3), 201–216.
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2021 | Journal Article | LibreCat-ID: 23524
Cox, C., Karam, A., & Pelster, M. (2021). Two-period duopolies with forward markets. Review of Industrial Organization. https://doi.org/10.1007/s11151-021-09839-6
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2021 | Journal Article | LibreCat-ID: 22205
Hasso, T., Müller, D., Pelster, M., & Warkulat, S. (n.d.). Who participated in the GameStop frenzy? Evidence from brokerage accounts. Finance Research Letters. https://doi.org/10.1016/j.frl.2021.102140
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2021 | Report | LibreCat-ID: 22211
Lorenz, J., Sureth-Sloane, C., & Diller, M. (2021). Inconsistent tax transfer prices: tax filings, audits, and double taxation. https://doi.org/10.52569/acpj5634
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2021 | Book Chapter | LibreCat-ID: 22221
Blankenfeldt, M., Müller, J., & Weinrich, A. (2021). Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis. In A. Vögele (Ed.), Intangibles - Immaterielle Werte (2nd ed.). C.H.Beck.
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2021 | Journal Article | LibreCat-ID: 22523 |
Warkulat, S., Krull, S., Ortmann, R., Klocke, N., & Pelster, M. (2021). COVID-19 reporting and willingness to pay for leisure activities. Covid Economics, 83, 183–205.
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2021 | Journal Article | LibreCat-ID: 22631
Krull, S., Loschelder, D. D., & Boecker, L. (2021). The Power and Peril of Precise vs. Round Health Message Interventions to Increase Stair-Use. Frontiers in Psychology. https://doi.org/10.3389/fpsyg.2021.624198
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2021 | Journal Article | LibreCat-ID: 5163
Uhde, A. (2021). Tax avoidance through securitization. The Quarterly Review of Economics and Finance, 79, 411–421. https://doi.org/10.1016/j.qref.2020.07.008
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2021 | Journal Article | LibreCat-ID: 21401
Bornemann, T., Schipp, A., & Sureth-Sloane, C. (2021). Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung. Deutsches Steuerrecht, 59(3), 182–190.
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2021 | Report | LibreCat-ID: 22213
Lorenz, J., Sureth-Sloane, C., & Diller, M. (2021). Abweichende steuerliche Verrechnungspreise in der Steuererklärung oder als Ergebnis einer Betriebsprüfung zwischen verschiedenen Staaten. Executive Summary. https://doi.org/10.52569/eexu5414
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| DOI
2021 | Newspaper Article | LibreCat-ID: 21402
Sureth-Sloane, C., & Simons, D. (2021). Wie kompliziert darf eine Regel sein? Frankfurter Allgemeine Zeitung, Nr. 20.
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2021 | Report | LibreCat-ID: 24517
Harst, S., Schanz, D., Siegel, F., & Sureth-Sloane, C. (2021). 2020 Global MNC Tax Complexity Survey. TRR 266 Accounting for Transparency. https://doi.org/10.52569/jtln9499
LibreCat
| DOI
2021 | Misc | LibreCat-ID: 29052
Lagarden, M., Schreiber, U., Simons, D., & Sureth-Sloane, C. (2021). Wem nutzt Public Country-by-Country Reporting? Schmalenbach IMPULSE.
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2021 | Book | LibreCat-ID: 29053
Maßbaum, A., & Sureth-Sloane, C. (2021). Besteuerung und Rechtsformwahl, 8., aktualisierte und erweiterte Auflage. Neue Wirtschafts-Briefe.
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2021 | Newspaper Article | LibreCat-ID: 29055
Sureth-Sloane, C. (2021). Zur Komplexität des Steuersystems. Süddeutsche Zeitung.
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2021 | Journal Article | LibreCat-ID: 26775
Pelster, M., Hofmann, A., Klocke, N., & Warkulat, S. (n.d.). Dark Triad Personality Traits and Selective Hedging. Journal of Business Ethics. https://doi.org/10.1007/s10551-021-04985-z
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| DOI
2021 | Journal Article | LibreCat-ID: 36065
Flagmeier, V., Müller, J., & Sureth-Sloane, C. (2021). When do firms highlight their effective tax rate? Accounting and Business Research, 53(1), 1–37. https://doi.org/10.1080/00014788.2021.1958669
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| DOI
2021 | Dissertation | LibreCat-ID: 37396
Fiedler, M. (2021). Development of a Strategic Controlling Concept. Dr. Kovac.
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2021 | Working Paper | LibreCat-ID: 37136
Ichev, R., Koren, J., Kosi, U., Sitar Sustar, K., & Valentincic, A. (2021). Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk.
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2021 | Working Paper | LibreCat-ID: 41197
Ortmann, R., Warkulat, S., Krull, S., Klocke, N., & Pelster, M. (2021). COVID-19 Reporting and Willingness to Pay for Leisure Activities (Vol. 83).
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2021 | Working Paper | LibreCat-ID: 41184
Ortmann, R., Simons, D., & Voeller, D. (2021). Real effects of an international tax reform for MNEs (Vol. 64).
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2021 | Journal Article | LibreCat-ID: 46049
Dyck, D. (2021). Der Einfluss der Besteuerung auf Managementanreize und die Nutzung von Bonusbanken. Junior Management Science, 6(1), 100–148.
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2021 | Journal Article | LibreCat-ID: 46051
Asenkerschbaumer, S., & Sureth-Sloane, C. (2021). Editorial: Schmalenbach IMPULSE: Will etwas in Bewegung setzen. Schmalenbach IMPULSE, 1(1), 1–2.
LibreCat
2021 | Working Paper | LibreCat-ID: 36060
Hippert, B., & Uhde, A. (n.d.). CDS Investors’ Risk Perceptions of M&A Announcements.
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