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568 Publications
2023 | Journal Article | LibreCat-ID: 47921
Hahn R, Reimsbach D, Wickert C. Nonfinancial Reporting and Real Sustainable Change: Relationship Status—It’s Complicated. Organization & Environment. 2023;36(1):3-16. doi:10.1177/10860266231151653
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2023 | Journal Article | LibreCat-ID: 47922
De Meyst K, Niederkofler T, Reimsbach D. DARC 2023 at Radboud University: Societal challenges in accounting research and education. Maandblad voor Accountancy en Bedrijfseconomie. 2023;97(5/6):153-155. doi:10.5117/mab.97.107215
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| DOI
2023 | Report | LibreCat-ID: 49549
Harst S, Schanz D, Siegel F, Sureth-Sloane C. 2022 Global MNC Tax Complexity Survey. TRR 266 Accounting for Transparency; 2023. doi:10.52569/VKAO7696
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2023 | Working Paper | LibreCat-ID: 46044
Giese H, Holtmann S. Towards Green Driving - Income Taxes Incentives for Plug-In Hybrids. Vol 118.; 2023. doi:10.2139/ssrn.4394968
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2023 | Working Paper | LibreCat-ID: 49873
Giese H, Koch R, Sureth-Sloane C. Tax Complexity, Tax Department Structure, and Tax Risk.; 2023.
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2023 | Journal Article | LibreCat-ID: 29050 | 
Flagmeier V, Müller J, Sureth-Sloane C. When Do Firms Highlight Their Effective Tax Rate? Accounting and Business Research. 2023;53(1):1-37. doi:10.1080/00014788.2021.1958669
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2023 | Journal Article | LibreCat-ID: 46042 |
Koch R, Holtmann S, Giese H. Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises. Journal of Business Economics. 2023;93(1-2):59-109. doi: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. The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity. European Accounting Review. 2023;32(2):239-273. doi:10.1080/09638180.2021.1951316
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2023 | Report | LibreCat-ID: 48414 |
Greil S, Kaluza-Thiesen E, Schulz KA, Sureth-Sloane C. Umfrage: Tax Compliance und Verrechnungspreise. TRR 266 Accounting for Transparency; 2023. doi:10.52569/hmje9021
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2023 | Journal Article | LibreCat-ID: 49548
Maiterth R, Sureth-Sloane C, Dyck D, Heinemann-Heile V. GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls? Schmalenbach IMPULSE. 2023;3(online first). doi:10.54585/BCGK4022
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2023 | Report | LibreCat-ID: 49295
Heinemann-Heile V, Maiterth R, Sureth-Sloane C. Umfrage: Bewertung Investitionsfördernder Maßnahmen durch Unternehmen aus Handel, Dienstleistung und Industrie.; 2023. doi:doi.org/10.52569/JCNY6589
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2023 | Report | LibreCat-ID: 49293
Heinemann-Heile V, Maiterth R, Sureth-Sloane C. Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk.; 2023. doi:10.52569/URLT9672
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2023 | Journal Article | LibreCat-ID: 46043
Unterstell R. Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane. forschung - Das Magazin der Deutschen Forschungsgemeinschaft. 2023;(1):6-9.
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2023 | Misc | LibreCat-ID: 51019
Unterstell R. Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane. DFG; 2023:6-9.
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2023 | Misc | LibreCat-ID: 51024
Unterstell R. Allowing the Economy to Breathe Even During the Crisis – Interview with Tax Expert Caren Sureth-Sloane. DFG; 2023:8-11.
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2023 | Working Paper | LibreCat-ID: 49092 |
Amberger H, Siahaan F, Sureth-Sloane C. Turnover-Based Corporate Income Taxation and Corporate Risk-Taking. TRR 266 Accounting for Transparency; 2023. doi:10.2139/ssrn.4589055
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2023 | Working Paper | LibreCat-ID: 34798
Herwald S, Voigt S, Uhde A. 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. The dark triad and corporate sustainability: An empirical analysis of personality traits of middle managers. Business Ethics, the Environment & Responsibility. 2022;31(1):80-99. doi:10.1111/beer.12398
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2022 | Journal Article | LibreCat-ID: 29049
Fahr R, Janssen EA, Sureth-Sloane C. Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility? – Insights from an Economic Experiment. FinanzArchiv / Public Finance Analysis. 2022;78(1-2):239-289.
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2022 | Journal Article | LibreCat-ID: 29048
Eberhartinger E, Speitmann R, Sureth-Sloane C, Wu Y. How Does Trust Affect Concessionary Behavior in Tax Bargaining? FinanzArchiv / Public Finance Analysis. 2022;78(1-2):112-155.
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2022 | Journal Article | LibreCat-ID: 13147
Wengerek ST, Hippert B, Uhde A. Risk allocation through securitization – Evidence from non-performing loans. The Quarterly Review of Economics and Finance. 2022;Vol. 86 (11):48-64. doi: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 MG. Attention triggers and investors’ risk-taking. Journal of Financial Economics. 2022;143(2):846-875. doi:10.1016/j.jfineco.2021.05.031
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2022 | Journal Article | LibreCat-ID: 35719
Kengelbach J, Keienburg G, Söllner T, et al. Green Deals Gain Steam . BCG M&A Report 2022. Published online 2022.
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2022 | Journal Article | LibreCat-ID: 35722
Kengelbach J, Friedman D, Keienburg G, et al. Do Green Deals Create Value? . BCG M&A Report 2022. Published online 2022.
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2022 | Working Paper | LibreCat-ID: 35097
Ebert M, Schäfer U, Schneider GT. Information Leaks and Voluntary Disclosure.; 2022. doi:10.2139/ssrn.4168084
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2022 | Working Paper | LibreCat-ID: 37070
Beyer B, Flagmeier V, Kosi U. Does Private Firms’ Disclosure Affect Public Peers’ Information Environment?; 2022.
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2022 | Working Paper | LibreCat-ID: 37131
Franke B, Kosi U, Stoczek P. Current Developments in the European Corporate Bond Market.; 2022.
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2022 | Working Paper | LibreCat-ID: 37088
Gulenko M, Kohlhase S, Kosi U. 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
Ahlers T, Edossa FW, Uckert M, Kosi U. Insolvcency Process in Germany and the Insol Database: A Research Note.; 2022.
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2022 | Journal Article | LibreCat-ID: 34449 |
Crépellière T, Pelster M, Zeisberger S. Arbitrage in the Market for Cryptocurrencies. Journal of Financial Markets. Published online 2022. doi:10.1016/j.finmar.2023.100817
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2022 | Misc | LibreCat-ID: 35775 |
Sureth-Sloane C. 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
Ortmann R, Schindler D. Income Shifting and Management Incentives.; 2022.
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2022 | Journal Article | LibreCat-ID: 21405 |
Blaufus K, Chirvi M, Huber H-P, Maiterth R, Sureth-Sloane C. Tax Misperception and Its Effects on Decision Making - Literature Review and Behavioral Taxpayer Response Model. European Accounting Review. 2022;31(1):111-144. doi:10.1080/09638180.2020.1852095
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2022 | Working Paper | LibreCat-ID: 46047
Chen A, Hieber P, Sureth-Sloane C. 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
Dyck D, Lorenz J, Sureth-Sloane C. How Do Tax Technology and Controversy Expertise Affect Tax Disputes? Vol 101.; 2022.
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2022 | Journal Article | LibreCat-ID: 47920
Reimsbach D, Braam G. Creating social and environmental value through integrated thinking: International evidence. Business Strategy and the Environment. 2022;32(1):304-320. doi:10.1002/bse.3131
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2022 | Journal Article | LibreCat-ID: 35992
Letmathe S, Feng Y, Uhde A. 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. Wait-and-see-ism as partial adoption of management practices: The rise and stall of integrated reporting. Strategic Organization. 2022;21(3):566-595. doi:10.1177/14761270221078605
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2022 | Working Paper | LibreCat-ID: 35799
Koch R, Holtmann S, Giese H. Losses Never Sleep - The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises. Vol 269.; 2022. doi:10.2139/ssrn.4096944
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2022 | Book Chapter | LibreCat-ID: 49748
Betz S. Lagerkapazitätsdimensionierung als betriebswirtschaftliches Entscheidungsproblem. In: Betz S, ed. Aktuelle Fragestellungen zu Produktion, Controlling und Logistik. 2nd ed. Dr. Kovac; 2022:307-337.
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2022 | Book Chapter | LibreCat-ID: 49743
Betz S. Strategische Erfolgsplanung für Produktinnovationen. In: Betz S, ed. Aktuelle Fragestellungen zu Produktion, Controlling und Logistik. 2nd ed. Dr. Kovac; 2022:89-115.
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2022 | Working Paper | LibreCat-ID: 49875
Giese H, Koch R, Gamm M. Tax Avoidance and Vertical Interlocks within Multinational Enterprises. arqus; 2022. doi:10.2139/ssrn.4137265
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2022 | Book Chapter | LibreCat-ID: 50382
Hrnjadovic D. Möglichkeiten und Grenzen der Messung, Kontrolle und Sicherung der Qualität logistischer Prozesse. In: Betz S, ed. Aktuelle Fragestellungen zu Produktion, Logistik und Controlling. 2nd ed. Dr. Kovac; 2022:145-191.
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2022 | Book Chapter | LibreCat-ID: 50384
Fiedler M. Implikationen einer wertorientierten Unternehmensführung für Standortplanungsentscheidungen. In: Betz S, ed. Aktuelle Fragestellungen zu Produktion, Logistik und Controlling. 2nd ed. Dr. Kovac; 2022:193-235.
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2022 | Book Chapter | LibreCat-ID: 50386
Osthoff L. Betriebliche Standortplanung international agierender Unternehmen. In: Betz S, ed. Aktuelle Fragestellungen zu Produktion, Logistik und Controlling. 2nd ed. Dr. Kovac; 2022:239-268.
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2022 | Book Chapter | LibreCat-ID: 50395
Opitz O. Kategorisierungsmöglichkeiten für die Erzeugung von Dienstleistungen. In: Aktuelle Fragestellungen zu Produktion, Logistik und Controlling. 2nd ed. Dr. Kovac; 2022:13-46.
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2022 | Book Chapter | LibreCat-ID: 50405
Faupel C. Entscheidungsunterstützung durch das Controlling mittels Reporting Design. In: Betz S, ed. Aktuelle Fragestellungen zu Produktion, Logistik und Controlling. 2nd ed. Dr. Kovac; 2022:119-143.
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2022 | Book (Editor) | LibreCat-ID: 37399
Betz S, ed. Aktuelle Fragestellungen Zu Produktion, Controlling Und Logistik. Dr. Kovac; 2022.
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2022 | Working Paper | LibreCat-ID: 35801 |
Safaei R. Transfer Pricing Rules for Intangibles: Implementation and Practical Challenges. Vol 79.; 2022.
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2022 | Working Paper | LibreCat-ID: 35802 |
Shabestari MA, Safaei R. Changes in Transfer Pricing Regulations and Corporate Investment Decisions.; 2022.
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