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568 Publications
2023 | Journal Article | LibreCat-ID: 47921
Hahn, Rüdiger, Daniel Reimsbach, and Christopher Wickert. “Nonfinancial Reporting and Real Sustainable Change: Relationship Status—It’s Complicated.” Organization & Environment 36, no. 1 (2023): 3–16. https://doi.org/10.1177/10860266231151653.
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2023 | Journal Article | LibreCat-ID: 47922
De Meyst, Karen, Thomas Niederkofler, and Daniel Reimsbach. “DARC 2023 at Radboud University: Societal Challenges in Accounting Research and Education.” Maandblad Voor Accountancy En Bedrijfseconomie 97, no. 5/6 (2023): 153–55. https://doi.org/10.5117/mab.97.107215.
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2023 | Report | LibreCat-ID: 49549
Harst, Simon, Deborah Schanz, Felix Siegel, and Caren Sureth-Sloane. 2022 Global MNC Tax Complexity Survey. TRR 266 Accounting for Transparency, 2023. https://doi.org/10.52569/VKAO7696.
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2023 | Working Paper | LibreCat-ID: 46044
Giese, Henning, and Svea Holtmann. Towards Green Driving - Income Taxes Incentives for Plug-In Hybrids. Vol. 118. TRR 266 Working Paper Series, 2023. https://doi.org/10.2139/ssrn.4394968.
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2023 | Working Paper | LibreCat-ID: 49873
Giese, Henning, Reinald Koch, and Caren Sureth-Sloane. Tax Complexity, Tax Department Structure, and Tax Risk, 2023.
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2023 | Journal Article | LibreCat-ID: 29050 | 
Flagmeier, Vanessa, Jens Müller, and Caren Sureth-Sloane. “When Do Firms Highlight Their Effective Tax Rate?” Accounting and Business Research 53, no. 1 (2023): 1–37. https://doi.org/10.1080/00014788.2021.1958669.
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2023 | Journal Article | LibreCat-ID: 46042 |
Koch, Reinald, Svea Holtmann, and Henning Giese. “Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises.” Journal of Business Economics 93, no. 1–2 (2023): 59–109. https://doi.org/10.1007/s11573-022-01134-4.
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2023 | Journal Article | LibreCat-ID: 22924 |
Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane. “The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity.” European Accounting Review 32, no. 2 (2023): 239–73. https://doi.org/10.1080/09638180.2021.1951316.
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2023 | Report | LibreCat-ID: 48414 |
Greil, Stefan, Eleonore Kaluza-Thiesen, Kim Alina Schulz, and Caren Sureth-Sloane. Umfrage: Tax Compliance und Verrechnungspreise. TRR 266 Accounting for Transparency, 2023. https://doi.org/10.52569/hmje9021.
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2023 | Journal Article | LibreCat-ID: 49548
Maiterth, Ralf, Caren Sureth-Sloane, Daniel Dyck, and Vanessa Heinemann-Heile. “GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls?” Schmalenbach IMPULSE 3, no. online first (2023). https://doi.org/10.54585/BCGK4022.
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2023 | Report | LibreCat-ID: 49295
Heinemann-Heile, Vanessa, Ralf Maiterth, and Caren Sureth-Sloane. Umfrage: Bewertung Investitionsfördernder Maßnahmen durch Unternehmen aus Handel, Dienstleistung und Industrie. TRR 266 Accounting for Transparency, 2023. https://doi.org/doi.org/10.52569/JCNY6589.
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2023 | Report | LibreCat-ID: 49293
Heinemann-Heile, Vanessa, Ralf Maiterth, and Caren Sureth-Sloane. Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk. TRR 266 Accounting for Transparency, 2023. https://doi.org/10.52569/URLT9672.
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2023 | Journal Article | LibreCat-ID: 46043
Unterstell, Rembert. “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 (2023): 6–9.
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2023 | Misc | LibreCat-ID: 51019
Unterstell, Rembert. Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane. 1. forschung - Das Magazin der Deutschen Forschungsgemeinschaft: DFG, 2023.
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2023 | Misc | LibreCat-ID: 51024
Unterstell, Rembert. Allowing the Economy to Breathe Even During the Crisis – Interview with Tax Expert Caren Sureth-Sloane. 1. German Research – Magazine of the Deutsche Forschungsgemeinschaft: DFG, 2023.
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2023 | Working Paper | LibreCat-ID: 49092 |
Amberger, Harald, Fernando Siahaan, and Caren Sureth-Sloane. Turnover-Based Corporate Income Taxation and Corporate Risk-Taking. TRR 266 Accounting for Transparency Working Paper Series No. 135. TRR 266 Accounting for Transparency, 2023. https://doi.org/10.2139/ssrn.4589055.
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2023 | Working Paper | LibreCat-ID: 34798
Herwald, Sarah, Simone Voigt, and André Uhde. The Conditional Impact of Market Consolidation and Market Power on Banking Stability – Evidence from Europe, n.d.
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2022 | Journal Article | LibreCat-ID: 25041
Pelster, Matthias, and Stefan Schaltegger. “The Dark Triad and Corporate Sustainability: An Empirical Analysis of Personality Traits of Middle Managers.” Business Ethics, the Environment & Responsibility 31, no. 1 (2022): 80–99. https://doi.org/10.1111/beer.12398.
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2022 | Journal Article | LibreCat-ID: 29049
Fahr, René, Elmar A. Janssen, and Caren Sureth-Sloane. “Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility? – Insights from an Economic Experiment.” FinanzArchiv / Public Finance Analysis 78, no. 1–2 (2022): 239–89.
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2022 | Journal Article | LibreCat-ID: 29048
Eberhartinger, Eva, Raffael Speitmann, Caren Sureth-Sloane, and Yuchen Wu. “How Does Trust Affect Concessionary Behavior in Tax Bargaining?” FinanzArchiv / Public Finance Analysis 78, no. 1–2 (2022): 112–55.
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2022 | Journal Article | LibreCat-ID: 13147
Wengerek, Sascha Tobias, Benjamin Hippert, and André Uhde. “Risk Allocation through Securitization – Evidence from Non-Performing Loans.” The Quarterly Review of Economics and Finance Vol. 86 (11) (2022): 48–64. https://doi.org/10.1016/j.qref.2022.06.005.
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2022 | Journal Article | LibreCat-ID: 21571
Arnold, Marc, Matthias Pelster, and Marti G. Subrahmanyam. “Attention Triggers and Investors’ Risk-Taking.” Journal of Financial Economics 143, no. 2 (2022): 846–75. https://doi.org/10.1016/j.jfineco.2021.05.031.
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2022 | Journal Article | LibreCat-ID: 35719
Kengelbach, Jens, Georg Keienburg, Tobias Söllner, Yiran Wang, Sönke Sievers, Daniel Friedmann, and Jesper Nielsen. “Green Deals Gain Steam .” BCG M&A Report 2022, 2022.
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2022 | Journal Article | LibreCat-ID: 35722
Kengelbach, Jens, Daniel Friedman, Georg Keienburg, Dominik Degen, Tobias Söllner, Yiran Wang, and Sönke Sievers. “Do Green Deals Create Value? .” BCG M&A Report 2022, 2022.
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2022 | Working Paper | LibreCat-ID: 35097
Ebert, Michael, Ulrich Schäfer, and Georg Thomas Schneider. Information Leaks and Voluntary Disclosure, 2022. https://doi.org/10.2139/ssrn.4168084.
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2022 | Working Paper | LibreCat-ID: 37070
Beyer, Bianca, Vanessa Flagmeier, and Urska Kosi. Does Private Firms’ Disclosure Affect Public Peers’ Information Environment?, 2022.
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2022 | Working Paper | LibreCat-ID: 37088
Gulenko, Maryna, Saskia Kohlhase, and Urska Kosi. CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-Publicly Listed Firms, 2022.
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2022 | Journal Article | LibreCat-ID: 34449 |
Crépellière, Tommy, Matthias Pelster, and Stefan Zeisberger. “Arbitrage in the Market for Cryptocurrencies.” Journal of Financial Markets, 2022. https://doi.org/10.1016/j.finmar.2023.100817.
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2022 | Misc | LibreCat-ID: 35775 |
Sureth-Sloane, Caren. 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, Regina, and Dirk Schindler. Income Shifting and Management Incentives. TAF Working Paper Serie, 2022.
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2022 | Journal Article | LibreCat-ID: 21405 |
Blaufus, Kay, Malte Chirvi, Hans-Peter Huber, Ralf Maiterth, and Caren Sureth-Sloane. “Tax Misperception and Its Effects on Decision Making - Literature Review and Behavioral Taxpayer Response Model.” European Accounting Review 31, no. 1 (2022): 111–44. https://doi.org/10.1080/09638180.2020.1852095.
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2022 | Working Paper | LibreCat-ID: 46047
Chen, An, Peter Hieber, and Caren Sureth-Sloane. Pay for Tax Certainty? Advance Tax Rulings for Risky Investment under Multi-Dimensional Tax Uncertainty. Vol. 273. Arqus, Quantitative Research in Taxation, Discussion Paper, 2022.
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2022 | Working Paper | LibreCat-ID: 46048
Dyck, Daniel, Johannes Lorenz, and Caren Sureth-Sloane. How Do Tax Technology and Controversy Expertise Affect Tax Disputes? Vol. 101. TRR 266 Working Paper Series, 2022.
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2022 | Journal Article | LibreCat-ID: 47920
Reimsbach, Daniel, and Geert Braam. “Creating Social and Environmental Value through Integrated Thinking: International Evidence.” Business Strategy and the Environment 32, no. 1 (2022): 304–20. https://doi.org/10.1002/bse.3131.
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2022 | Journal Article | LibreCat-ID: 35992
Letmathe, Sebastian, Yuanhua Feng, and André Uhde. “Semiparametric GARCH Models with Long Memory Applied to Value at Risk and Expected Shortfall.” Journal of Risk 25, no. 2 (n.d.).
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2022 | Journal Article | LibreCat-ID: 47923
Endenich, Christoph, Rüdiger Hahn, Daniel Reimsbach, and Christopher Wickert. “Wait-and-See-Ism as Partial Adoption of Management Practices: The Rise and Stall of Integrated Reporting.” Strategic Organization 21, no. 3 (2022): 566–95. https://doi.org/10.1177/14761270221078605.
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2022 | Working Paper | LibreCat-ID: 35799
Koch, Reinald, Svea Holtmann, and Henning Giese. Losses Never Sleep - The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises. Vol. 269. Arqus-Working Paper Serie, 2022. https://doi.org/10.2139/ssrn.4096944.
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2022 | Book Chapter | LibreCat-ID: 49748
Betz, Stefan. “Lagerkapazitätsdimensionierung als betriebswirtschaftliches Entscheidungsproblem.” In Aktuelle Fragestellungen zu Produktion, Controlling und Logistik, edited by Stefan Betz, 2nd ed., 307–37. Hamburg: Dr. Kovac, 2022.
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2022 | Book Chapter | LibreCat-ID: 49743
Betz, Stefan. “Strategische Erfolgsplanung für Produktinnovationen.” In Aktuelle Fragestellungen zu Produktion, Controlling und Logistik, edited by Stefan Betz, 2nd ed., 89–115. Hamburg: Dr. Kovac, 2022.
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2022 | Working Paper | LibreCat-ID: 49875
Giese, Henning, Reinald Koch, and Markus Gamm. Tax Avoidance and Vertical Interlocks within Multinational Enterprises. Quantitative Research in Taxation, Discussion Paper No. 270. arqus, 2022. https://doi.org/10.2139/ssrn.4137265.
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2022 | Book Chapter | LibreCat-ID: 50382
Hrnjadovic, Damir. “Möglichkeiten und Grenzen der Messung, Kontrolle und Sicherung der Qualität logistischer Prozesse.” In Aktuelle Fragestellungen zu Produktion, Logistik und Controlling, edited by Stefan Betz, 2nd ed., 145–91. Hamburg: Dr. Kovac, 2022.
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2022 | Book Chapter | LibreCat-ID: 50384
Fiedler, Moritz. “Implikationen einer wertorientierten Unternehmensführung für Standortplanungsentscheidungen.” In Aktuelle Fragestellungen zu Produktion, Logistik und Controlling, edited by Stefan Betz, 2nd ed., 193–235. Hamburg: Dr. Kovac, 2022.
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2022 | Book Chapter | LibreCat-ID: 50386
Osthoff, Lennart. “Betriebliche Standortplanung international agierender Unternehmen.” In Aktuelle Fragestellungen zu Produktion, Logistik und Controlling, edited by Stefan Betz, 2nd ed., 239–68. Hamburg: Dr. Kovac, 2022.
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2022 | Book Chapter | LibreCat-ID: 50395
Opitz, Oliver. “Kategorisierungsmöglichkeiten für die Erzeugung von Dienstleistungen.” In Aktuelle Fragestellungen zu Produktion, Logistik und Controlling, 2nd ed., 13–46. Hamburg: Dr. Kovac, 2022.
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2022 | Book Chapter | LibreCat-ID: 50405
Faupel, Christian. “Entscheidungsunterstützung durch das Controlling mittels Reporting Design.” In Aktuelle Fragestellungen zu Produktion, Logistik und Controlling, edited by Stefan Betz, 2nd ed., 119–43. Hamburg: Dr. Kovac, 2022.
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2022 | Book (Editor) | LibreCat-ID: 37399
Betz, Stefan, ed. Aktuelle Fragestellungen Zu Produktion, Controlling Und Logistik. Hamburg: Dr. Kovac, 2022.
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2022 | Working Paper | LibreCat-ID: 35801 |
Safaei, Reyhaneh. Transfer Pricing Rules for Intangibles: Implementation and Practical Challenges. Vol. 79. TAF Working Paper Serie, 2022.
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2022 | Working Paper | LibreCat-ID: 35802 |
Shabestari, Mehrzad Azmi, and Reyhaneh Safaei. Changes in Transfer Pricing Regulations and Corporate Investment Decisions, 2022.
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2022 | Newspaper Article | LibreCat-ID: 49290
Sureth-Sloane, Caren. “Steuerliche Maßnahmen als Anreiz für Investitionen?” Die Presse, 2022.
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2022 | Report | LibreCat-ID: 35753 |
Bayer, Christian, Florian Engelmaier, Regina T. Riphahn, Philipp Schmidt-Dengler, Virgina Sondergeld, Caren Sureth-Sloane, Jonas von Wangenheim, and Georg Weizsäcker. 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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