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