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568 Publications
2024 | Journal Article | LibreCat-ID: 49868
Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung
L. Schön, B. Graßl, H. Giese, Steuer und Wirtschaft (2024) 71–92.
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L. Schön, B. Graßl, H. Giese, Steuer und Wirtschaft (2024) 71–92.
2024 | Working Paper | LibreCat-ID: 14901 | 
Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking?
B. Osswald, C. Sureth-Sloane, Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking?, 2024.
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B. Osswald, C. Sureth-Sloane, Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking?, 2024.
2024 | Journal Article | LibreCat-ID: 34802
The conditional impact of market consolidation and market power on banking stability – Evidence from Europe
S. Herwald, S. Voigt, A. Uhde, Journal of Risk Finance (2024).
LibreCat
| DOI
S. Herwald, S. Voigt, A. Uhde, Journal of Risk Finance (2024).
2024 | Journal Article | LibreCat-ID: 50747
Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche Unternehmen
S. Greil, E. Kaluza-Thiesen, K.A. Schulz, C. Sureth-Sloane, Deutsches Steuerrecht 62 (2024) 914–921.
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S. Greil, E. Kaluza-Thiesen, K.A. Schulz, C. Sureth-Sloane, Deutsches Steuerrecht 62 (2024) 914–921.
2023 | Journal Article | LibreCat-ID: 41192
Distortional effects of separate accounting and formula apportionment on factor allocation
R. Ortmann, E. Pummerer, Journal of Business Economics (2023).
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| DOI
R. Ortmann, E. Pummerer, Journal of Business Economics (2023).
2023 | Journal Article | LibreCat-ID: 37562
Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der Arbeitsgruppe “Nachwuchs” im Verein für Socialpolitik
C. Bayer, F. Englmaier, R. Riphahn, P. Schmidt-Dengler, V. Sondergeld, C. Sureth-Sloane, J. von Wangenheim, G. Weizsäcker, Perspektiven der Wirtschaftspolitik (2023).
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| DOI
C. Bayer, F. Englmaier, R. Riphahn, P. Schmidt-Dengler, V. Sondergeld, C. Sureth-Sloane, J. von Wangenheim, G. Weizsäcker, Perspektiven der Wirtschaftspolitik (2023).
2023 | Journal Article | LibreCat-ID: 42635
Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing
S. Greil, M. Overesch, A. Rohlfing-Bastian, U. Schreiber, C. Sureth-Sloane, Intertax 51 (2023) 272–289.
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S. Greil, M. Overesch, A. Rohlfing-Bastian, U. Schreiber, C. Sureth-Sloane, Intertax 51 (2023) 272–289.
2023 | Journal Article | LibreCat-ID: 42897
Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung
M. Fochmann, V. Heinemann-Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Steuer und Wirtschaft 100 (2023) 171–187.
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M. Fochmann, V. Heinemann-Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Steuer und Wirtschaft 100 (2023) 171–187.
2023 | Journal Article | LibreCat-ID: 46471
„Allowing the Economy to Breathe Even During the Crisis“ – Interview with Tax Expert Caren Sureth-Sloane
R. Unterstell, German Research – Magazine of the Deutsche Forschungsgemeinschaft (2023) 8–11.
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R. Unterstell, German Research – Magazine of the Deutsche Forschungsgemeinschaft (2023) 8–11.
2023 | Report | LibreCat-ID: 48979
GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November 2023
R. Maiterth, C. Sureth-Sloane, D. Dyck, V. Heinemann-Heile, GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November 2023, TRR 266 Accounting for Transparency, 2023.
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R. Maiterth, C. Sureth-Sloane, D. Dyck, V. Heinemann-Heile, GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November 2023, TRR 266 Accounting for Transparency, 2023.
2023 | Journal Article | LibreCat-ID: 47921
Nonfinancial Reporting and Real Sustainable Change: Relationship Status—It’s Complicated
R. Hahn, D. Reimsbach, C. Wickert, Organization & Environment 36 (2023) 3–16.
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| DOI
R. Hahn, D. Reimsbach, C. Wickert, Organization & Environment 36 (2023) 3–16.
2023 | Journal Article | LibreCat-ID: 47922
DARC 2023 at Radboud University: Societal challenges in accounting research and education
K. De Meyst, T. Niederkofler, D. Reimsbach, Maandblad Voor Accountancy En Bedrijfseconomie 97 (2023) 153–155.
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K. De Meyst, T. Niederkofler, D. Reimsbach, Maandblad Voor Accountancy En Bedrijfseconomie 97 (2023) 153–155.
2023 | Report | LibreCat-ID: 49549
2022 Global MNC Tax Complexity Survey
S. Harst, D. Schanz, F. Siegel, C. Sureth-Sloane, 2022 Global MNC Tax Complexity Survey, TRR 266 Accounting for Transparency, 2023.
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| DOI
S. Harst, D. Schanz, F. Siegel, C. Sureth-Sloane, 2022 Global MNC Tax Complexity Survey, TRR 266 Accounting for Transparency, 2023.
2023 | Working Paper | LibreCat-ID: 46044
Towards Green Driving - Income Taxes Incentives for Plug-In Hybrids
H. Giese, S. Holtmann, Towards Green Driving - Income Taxes Incentives for Plug-In Hybrids, 2023.
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| DOI
H. Giese, S. Holtmann, Towards Green Driving - Income Taxes Incentives for Plug-In Hybrids, 2023.
2023 | Working Paper | LibreCat-ID: 49873
Tax Complexity, Tax Department Structure, and Tax Risk
H. Giese, R. Koch, C. Sureth-Sloane, Tax Complexity, Tax Department Structure, and Tax Risk, 2023.
LibreCat
H. Giese, R. Koch, C. Sureth-Sloane, Tax Complexity, Tax Department Structure, and Tax Risk, 2023.
2023 | Journal Article | LibreCat-ID: 29050 |
When Do Firms Highlight Their Effective Tax Rate?
V. Flagmeier, J. Müller, C. Sureth-Sloane, Accounting and Business Research 53 (2023) 1–37.
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V. Flagmeier, J. Müller, C. Sureth-Sloane, Accounting and Business Research 53 (2023) 1–37.
2023 | Journal Article | LibreCat-ID: 46042 |
Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises
R. Koch, S. Holtmann, H. Giese, Journal of Business Economics 93 (2023) 59–109.
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R. Koch, S. Holtmann, H. Giese, Journal of Business Economics 93 (2023) 59–109.
2023 | Journal Article | LibreCat-ID: 22924 |
The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity
T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, European Accounting Review 32 (2023) 239–273.
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T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, European Accounting Review 32 (2023) 239–273.
2023 | Report | LibreCat-ID: 48414 |
Umfrage: Tax Compliance und Verrechnungspreise
S. Greil, E. Kaluza-Thiesen, K.A. Schulz, C. Sureth-Sloane, Umfrage: Tax Compliance und Verrechnungspreise, TRR 266 Accounting for Transparency, 2023.
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S. Greil, E. Kaluza-Thiesen, K.A. Schulz, C. Sureth-Sloane, Umfrage: Tax Compliance und Verrechnungspreise, TRR 266 Accounting for Transparency, 2023.
2023 | Journal Article | LibreCat-ID: 49548
GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls?
R. Maiterth, C. Sureth-Sloane, D. Dyck, V. Heinemann-Heile, Schmalenbach IMPULSE 3 (2023).
LibreCat
| DOI
R. Maiterth, C. Sureth-Sloane, D. Dyck, V. Heinemann-Heile, Schmalenbach IMPULSE 3 (2023).
2023 | Report | LibreCat-ID: 49295
Umfrage: Bewertung Investitionsfördernder Maßnahmen durch Unternehmen aus Handel, Dienstleistung und Industrie
V. Heinemann-Heile, R. Maiterth, C. Sureth-Sloane, Umfrage: Bewertung Investitionsfördernder Maßnahmen durch Unternehmen aus Handel, Dienstleistung und Industrie, 2023.
LibreCat
| DOI
V. Heinemann-Heile, R. Maiterth, C. Sureth-Sloane, Umfrage: Bewertung Investitionsfördernder Maßnahmen durch Unternehmen aus Handel, Dienstleistung und Industrie, 2023.
2023 | Report | LibreCat-ID: 49293
Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk
V. Heinemann-Heile, R. Maiterth, C. Sureth-Sloane, Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk, 2023.
LibreCat
| DOI
V. Heinemann-Heile, R. Maiterth, C. Sureth-Sloane, Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk, 2023.
2023 | Journal Article | LibreCat-ID: 46043
Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane
R. Unterstell, forschung - Das Magazin der Deutschen Forschungsgemeinschaft (2023) 6–9.
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R. Unterstell, forschung - Das Magazin der Deutschen Forschungsgemeinschaft (2023) 6–9.
2023 | Misc | LibreCat-ID: 51019
Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane
R. Unterstell, Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane, DFG, forschung - Das Magazin der Deutschen Forschungsgemeinschaft, 2023.
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R. Unterstell, Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane, DFG, forschung - Das Magazin der Deutschen Forschungsgemeinschaft, 2023.
2023 | Misc | LibreCat-ID: 51024
Allowing the Economy to Breathe Even During the Crisis – Interview with Tax Expert Caren Sureth-Sloane
R. Unterstell, Allowing the Economy to Breathe Even During the Crisis – Interview with Tax Expert Caren Sureth-Sloane, DFG, German Research – Magazine of the Deutsche Forschungsgemeinschaft, 2023.
LibreCat
R. Unterstell, Allowing the Economy to Breathe Even During the Crisis – Interview with Tax Expert Caren Sureth-Sloane, DFG, German Research – Magazine of the Deutsche Forschungsgemeinschaft, 2023.
2023 | Working Paper | LibreCat-ID: 49092 |
Turnover-Based Corporate Income Taxation and Corporate Risk-Taking
H. Amberger, F. Siahaan, C. Sureth-Sloane, Turnover-Based Corporate Income Taxation and Corporate Risk-Taking, TRR 266 Accounting for Transparency, 2023.
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H. Amberger, F. Siahaan, C. Sureth-Sloane, Turnover-Based Corporate Income Taxation and Corporate Risk-Taking, TRR 266 Accounting for Transparency, 2023.
2023 | Working Paper | LibreCat-ID: 34798
The conditional impact of market consolidation and market power on banking stability – Evidence from Europe
S. Herwald, S. Voigt, A. Uhde, The Conditional Impact of Market Consolidation and Market Power on Banking Stability – Evidence from Europe, n.d.
LibreCat
S. Herwald, S. Voigt, A. Uhde, The Conditional Impact of Market Consolidation and Market Power on Banking Stability – Evidence from Europe, n.d.
2022 | Journal Article | LibreCat-ID: 25041
The dark triad and corporate sustainability: An empirical analysis of personality traits of middle managers
M. Pelster, S. Schaltegger, Business Ethics, the Environment & Responsibility 31 (2022) 80–99.
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| DOI
M. Pelster, S. Schaltegger, Business Ethics, the Environment & Responsibility 31 (2022) 80–99.
2022 | Journal Article | LibreCat-ID: 29049
Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility? – Insights from an Economic Experiment
R. Fahr, E.A. Janssen, C. Sureth-Sloane, FinanzArchiv / Public Finance Analysis 78 (2022) 239–289.
LibreCat
R. Fahr, E.A. Janssen, C. Sureth-Sloane, FinanzArchiv / Public Finance Analysis 78 (2022) 239–289.
2022 | Journal Article | LibreCat-ID: 29048
How Does Trust Affect Concessionary Behavior in Tax Bargaining?
E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, Y. Wu, FinanzArchiv / Public Finance Analysis 78 (2022) 112–155.
LibreCat
E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, Y. Wu, FinanzArchiv / Public Finance Analysis 78 (2022) 112–155.
2022 | Journal Article | LibreCat-ID: 13147
Risk allocation through securitization – Evidence from non-performing loans
S.T. Wengerek, B. Hippert, A. Uhde, The Quarterly Review of Economics and Finance Vol. 86 (11) (2022) 48–64.
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S.T. Wengerek, B. Hippert, A. Uhde, The Quarterly Review of Economics and Finance Vol. 86 (11) (2022) 48–64.
2022 | Journal Article | LibreCat-ID: 21571
Attention triggers and investors' risk-taking
M. Arnold, M. Pelster, M.G. Subrahmanyam, Journal of Financial Economics 143 (2022) 846–875.
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M. Arnold, M. Pelster, M.G. Subrahmanyam, Journal of Financial Economics 143 (2022) 846–875.
2022 | Journal Article | LibreCat-ID: 35719
Green Deals Gain Steam
J. Kengelbach, G. Keienburg, T. Söllner, Y. Wang, S. Sievers, D. Friedmann, J. Nielsen, BCG M&A Report 2022 (2022).
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J. Kengelbach, G. Keienburg, T. Söllner, Y. Wang, S. Sievers, D. Friedmann, J. Nielsen, BCG M&A Report 2022 (2022).
2022 | Journal Article | LibreCat-ID: 35722
Do Green Deals Create Value?
J. Kengelbach, D. Friedman, G. Keienburg, D. Degen, T. Söllner, Y. Wang, S. Sievers, BCG M&A Report 2022 (2022).
LibreCat
J. Kengelbach, D. Friedman, G. Keienburg, D. Degen, T. Söllner, Y. Wang, S. Sievers, BCG M&A Report 2022 (2022).
2022 | Working Paper | LibreCat-ID: 35097
Information Leaks and Voluntary Disclosure
M. Ebert, U. Schäfer, G.T. Schneider, Information Leaks and Voluntary Disclosure, 2022.
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M. Ebert, U. Schäfer, G.T. Schneider, Information Leaks and Voluntary Disclosure, 2022.
2022 | Working Paper | LibreCat-ID: 37070
Does private firms’ disclosure affect public peers’ information environment?
B. Beyer, V. Flagmeier, U. Kosi, Does Private Firms’ Disclosure Affect Public Peers’ Information Environment?, 2022.
LibreCat
B. Beyer, V. Flagmeier, U. Kosi, Does Private Firms’ Disclosure Affect Public Peers’ Information Environment?, 2022.
2022 | Working Paper | LibreCat-ID: 37131
Current developments in the European corporate bond market
B. Franke, U. Kosi, P. Stoczek, Current Developments in the European Corporate Bond Market, 2022.
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B. Franke, U. Kosi, P. Stoczek, Current Developments in the European Corporate Bond Market, 2022.
2022 | Working Paper | LibreCat-ID: 37088
CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-publicly Listed Firms
M. Gulenko, S. Kohlhase, U. Kosi, CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-Publicly Listed Firms, 2022.
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M. Gulenko, S. Kohlhase, U. Kosi, CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-Publicly Listed Firms, 2022.
2022 | Working Paper | LibreCat-ID: 37089
Insolvcency Process in Germany and the insol database: A research Note
T. Ahlers, F.W. Edossa, M. Uckert, U. Kosi, Insolvcency Process in Germany and the Insol Database: A Research Note, 2022.
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T. Ahlers, F.W. Edossa, M. Uckert, U. Kosi, Insolvcency Process in Germany and the Insol Database: A Research Note, 2022.
2022 | Journal Article | LibreCat-ID: 34449 |
Arbitrage in the Market for Cryptocurrencies
T. Crépellière, M. Pelster, S. Zeisberger, Journal of Financial Markets (2022).
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T. Crépellière, M. Pelster, S. Zeisberger, Journal of Financial Markets (2022).
2022 | Misc | LibreCat-ID: 35775 |
Steuerreformen: Investitionsstimulus oder bloß heiße Luft? Wann steuerliche Verlustrückträge der Wirtschaft helfen können
C. Sureth-Sloane, Steuerreformen: Investitionsstimulus oder bloß heiße Luft? Wann steuerliche Verlustrückträge der Wirtschaft helfen können, VHB, 2022.
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C. Sureth-Sloane, Steuerreformen: Investitionsstimulus oder bloß heiße Luft? Wann steuerliche Verlustrückträge der Wirtschaft helfen können, VHB, 2022.
2022 | Working Paper | LibreCat-ID: 41182
Income Shifting and Management Incentives
R. Ortmann, D. Schindler, Income Shifting and Management Incentives, 2022.
LibreCat
R. Ortmann, D. Schindler, Income Shifting and Management Incentives, 2022.
2022 | Journal Article | LibreCat-ID: 21405 |
Tax Misperception and Its Effects on Decision Making - Literature Review and Behavioral Taxpayer Response Model
K. Blaufus, M. Chirvi, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, European Accounting Review 31 (2022) 111–144.
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K. Blaufus, M. Chirvi, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, European Accounting Review 31 (2022) 111–144.
2022 | Working Paper | LibreCat-ID: 46047
Pay for Tax Certainty? Advance Tax Rulings for Risky Investment under Multi-Dimensional Tax Uncertainty
A. Chen, P. Hieber, C. Sureth-Sloane, Pay for Tax Certainty? Advance Tax Rulings for Risky Investment under Multi-Dimensional Tax Uncertainty, 2022.
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A. Chen, P. Hieber, C. Sureth-Sloane, Pay for Tax Certainty? Advance Tax Rulings for Risky Investment under Multi-Dimensional Tax Uncertainty, 2022.
2022 | Working Paper | LibreCat-ID: 46048
How Do Tax Technology and Controversy Expertise Affect Tax Disputes?
D. Dyck, J. Lorenz, C. Sureth-Sloane, How Do Tax Technology and Controversy Expertise Affect Tax Disputes?, 2022.
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D. Dyck, J. Lorenz, C. Sureth-Sloane, How Do Tax Technology and Controversy Expertise Affect Tax Disputes?, 2022.
2022 | Journal Article | LibreCat-ID: 47920
Creating social and environmental value through integrated thinking: International evidence
D. Reimsbach, G. Braam, Business Strategy and the Environment 32 (2022) 304–320.
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| DOI
D. Reimsbach, G. Braam, Business Strategy and the Environment 32 (2022) 304–320.
2022 | Journal Article | LibreCat-ID: 35992
Semiparametric GARCH models with long memory applied to Value at Risk and Expected Shortfall
S. Letmathe, Y. Feng, A. Uhde, Journal of Risk 25 (n.d.).
LibreCat
S. Letmathe, Y. Feng, A. Uhde, Journal of Risk 25 (n.d.).
2022 | Journal Article | LibreCat-ID: 47923
Wait-and-see-ism as partial adoption of management practices: The rise and stall of integrated reporting
C. Endenich, R. Hahn, D. Reimsbach, C. Wickert, Strategic Organization 21 (2022) 566–595.
LibreCat
| DOI
C. Endenich, R. Hahn, D. Reimsbach, C. Wickert, Strategic Organization 21 (2022) 566–595.
2022 | Working Paper | LibreCat-ID: 35799
Losses Never Sleep - The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises
R. Koch, S. Holtmann, H. Giese, Losses Never Sleep - The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises, 2022.
LibreCat
| DOI
R. Koch, S. Holtmann, H. Giese, Losses Never Sleep - The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises, 2022.
2022 | Book Chapter | LibreCat-ID: 49748
Lagerkapazitätsdimensionierung als betriebswirtschaftliches Entscheidungsproblem
S. Betz, in: S. Betz (Ed.), Aktuelle Fragestellungen zu Produktion, Controlling und Logistik, 2nd ed., Dr. Kovac, Hamburg, 2022, pp. 307–337.
LibreCat
S. Betz, in: S. Betz (Ed.), Aktuelle Fragestellungen zu Produktion, Controlling und Logistik, 2nd ed., Dr. Kovac, Hamburg, 2022, pp. 307–337.