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568 Publications
2021 | Working Paper | LibreCat-ID: 36063
Determinants of CDS Trading on Major Banks
B. Hippert, A. Uhde, S.T. Wengerek, Determinants of CDS Trading on Major Banks, n.d.
LibreCat
B. Hippert, A. Uhde, S.T. Wengerek, Determinants of CDS Trading on Major Banks, n.d.
2021 | Working Paper | LibreCat-ID: 49876
Tax Evasion Penalties and Aggressive Tax Avoidance
H. Giese, Tax Evasion Penalties and Aggressive Tax Avoidance, 2021.
LibreCat
H. Giese, Tax Evasion Penalties and Aggressive Tax Avoidance, 2021.
2021 | Journal Article | LibreCat-ID: 49870
Überwälzung von Digitalsteuern
B. Graßl, H. Giese, beck.digitax (2021) 13–21.
LibreCat
B. Graßl, H. Giese, beck.digitax (2021) 13–21.
2021 | Newspaper Article | LibreCat-ID: 45855
Georg Giersberg: die Stimme für die BWL
S. Asenkerschbaumer, H.-U. Buhl, C. Sureth-Sloane, B.E. Weißenberger, Frankfurter Allgemeine Zeitung (2021) S. 20, Sp. 2-5.
LibreCat
S. Asenkerschbaumer, H.-U. Buhl, C. Sureth-Sloane, B.E. Weißenberger, Frankfurter Allgemeine Zeitung (2021) S. 20, Sp. 2-5.
2021 | Report | LibreCat-ID: 22923
Umfrage: Steuerliche Belastung deutscher Unternehmen – Steuerlast und Verwaltungskosten
M. Fochmann, V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Umfrage: Steuerliche Belastung deutscher Unternehmen – Steuerlast und Verwaltungskosten, 2021.
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M. Fochmann, V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Umfrage: Steuerliche Belastung deutscher Unternehmen – Steuerlast und Verwaltungskosten, 2021.
2021 | Working Paper | LibreCat-ID: 29056 | 
Is Consistency the Panacea? Inconsistent or Consistent Tax Transfer Prices with Strategic Taxpayer and Tax Authority Behavior
M. Diller, J. Lorenz, G. Schneider, C. Sureth-Sloane, Is Consistency the Panacea? Inconsistent or Consistent Tax Transfer Prices with Strategic Taxpayer and Tax Authority Behavior, TRR 266 Accounting for Transparency Working Paper Series No. 57, 2021.
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M. Diller, J. Lorenz, G. Schneider, C. Sureth-Sloane, Is Consistency the Panacea? Inconsistent or Consistent Tax Transfer Prices with Strategic Taxpayer and Tax Authority Behavior, TRR 266 Accounting for Transparency Working Paper Series No. 57, 2021.
2021 | Working Paper | LibreCat-ID: 29313
Share Price Reactions to Tariff Imposition Announcements in the Trump Era – an Event Study of the Trade Conflict
S.T. Wengerek, A. Uhde, Share Price Reactions to Tariff Imposition Announcements in the Trump Era – an Event Study of the Trade Conflict, 2021.
LibreCat
S.T. Wengerek, A. Uhde, Share Price Reactions to Tariff Imposition Announcements in the Trump Era – an Event Study of the Trade Conflict, 2021.
2021 | Working Paper | LibreCat-ID: 29315
CDS investors’ risk perceptions of M&A announcements
B. Hippert, A. Uhde, CDS Investors’ Risk Perceptions of M&A Announcements, 2021.
LibreCat
B. Hippert, A. Uhde, CDS Investors’ Risk Perceptions of M&A Announcements, 2021.
2021 | Working Paper | LibreCat-ID: 29316
Risk allocation through securitization - Evidence from non-performing loans
B. Hippert, A. Uhde, S.T. Wengerek, Risk Allocation through Securitization - Evidence from Non-Performing Loans, 2021.
LibreCat
B. Hippert, A. Uhde, S.T. Wengerek, Risk Allocation through Securitization - Evidence from Non-Performing Loans, 2021.
2021 | Report | LibreCat-ID: 49277
Tax Burden on German Companies – Income Tax Burden and Administrative Costs
M. Fochmann, V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Tax Burden on German Companies – Income Tax Burden and Administrative Costs, 2021.
LibreCat
| DOI
M. Fochmann, V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Tax Burden on German Companies – Income Tax Burden and Administrative Costs, 2021.
2020 | Journal Article | LibreCat-ID: 19895
Social interactions and asset pricing bubbles
S. Steiger, M. Pelster, Journal of Economic Behavior & Organization 179 (2020) 503–522.
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| DOI
S. Steiger, M. Pelster, Journal of Economic Behavior & Organization 179 (2020) 503–522.
2020 | Journal Article | LibreCat-ID: 21403
Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung
S. Binder, J. Lorenz, Der Konzern 18 (2020) 98–104.
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S. Binder, J. Lorenz, Der Konzern 18 (2020) 98–104.
2020 | Working Paper | LibreCat-ID: 21406 |
Tax Misperception and Its Effects on Decision Making - a Literature Review
K. Blaufus, M. Chirvi, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Tax Misperception and Its Effects on Decision Making - a Literature Review, 2020.
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K. Blaufus, M. Chirvi, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Tax Misperception and Its Effects on Decision Making - a Literature Review, 2020.
2020 | Report | LibreCat-ID: 21407 |
2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen
T. Bornemann, A. Schipp, C. Sureth-Sloane, 2018/2019 Umfrage Zur Steuerkomplexität in Deutschen Finanzverwaltungen, 2020.
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T. Bornemann, A. Schipp, C. Sureth-Sloane, 2018/2019 Umfrage Zur Steuerkomplexität in Deutschen Finanzverwaltungen, 2020.
2020 | Book Chapter | LibreCat-ID: 21408
Tax Avoidance and Social Control
M. Diller, J. Lorenz, D. Meier, in: J.S. Neufeld, U. Buscher, R. Lasch, D. Möst, J. Schönberger (Eds.), Operations Research Proceedings 2019, Springer, 2020, pp. 633–639.
LibreCat
| DOI
M. Diller, J. Lorenz, D. Meier, in: J.S. Neufeld, U. Buscher, R. Lasch, D. Möst, J. Schönberger (Eds.), Operations Research Proceedings 2019, Springer, 2020, pp. 633–639.
2020 | Working Paper | LibreCat-ID: 21409 |
Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks
E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks, 2020.
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E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks, 2020.
2020 | Working Paper | LibreCat-ID: 21410 |
How Does Trust Affect Concessionary Behavior in Tax Bargaining?
E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, How Does Trust Affect Concessionary Behavior in Tax Bargaining?, 2020.
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E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, How Does Trust Affect Concessionary Behavior in Tax Bargaining?, 2020.
2020 | Working Paper | LibreCat-ID: 21411 |
When Do Firms Highlight Their Effective Tax Rate?
V. Flagmeier, J. Müller, C. Sureth-Sloane, When Do Firms Highlight Their Effective Tax Rate?, 2020.
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V. Flagmeier, J. Müller, C. Sureth-Sloane, When Do Firms Highlight Their Effective Tax Rate?, 2020.
2020 | Journal Article | LibreCat-ID: 21412
Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung
V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Deutsches Steuerrecht 58 (2020) 2327–2334.
LibreCat
V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Deutsches Steuerrecht 58 (2020) 2327–2334.
2020 | Report | LibreCat-ID: 21414 |
Umfrage: Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in der Krise
V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Umfrage: Steuerliche Verwaltungskosten, Steuerliche Corona-Soforthilfemaßnahmen Und Investitionen in Der Krise, 2020.
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V. Heile, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Umfrage: Steuerliche Verwaltungskosten, Steuerliche Corona-Soforthilfemaßnahmen Und Investitionen in Der Krise, 2020.
2020 | Journal Article | LibreCat-ID: 21415
Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average
T. Hoppe, Australian Tax Forum 35 (2020) 451–475.
LibreCat
T. Hoppe, Australian Tax Forum 35 (2020) 451–475.
2020 | Working Paper | LibreCat-ID: 21416 |
Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average
T. Hoppe, Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average, 2020.
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T. Hoppe, Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average, 2020.
2020 | Report | LibreCat-ID: 21417 |
2018 Global MNC Tax Complexity Survey
T. Hoppe, D. Schanz, A. Schipp, F. Siegel, S. Sturm, C. Sureth-Sloane, 2018 Global MNC Tax Complexity Survey, 2020.
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T. Hoppe, D. Schanz, A. Schipp, F. Siegel, S. Sturm, C. Sureth-Sloane, 2018 Global MNC Tax Complexity Survey, 2020.
2020 | Working Paper | LibreCat-ID: 21418 |
Measuring Tax Complexity Across Countries: A Survey Study on MNCs
T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Measuring Tax Complexity Across Countries: A Survey Study on MNCs, 2020.
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T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Measuring Tax Complexity Across Countries: A Survey Study on MNCs, 2020.
2020 | Working Paper | LibreCat-ID: 21419 |
The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries
T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, J. Voget, The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries, 2020.
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T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, J. Voget, The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries, 2020.
2020 | Journal Article | LibreCat-ID: 21422 |
Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland
C. Sureth-Sloane, AWV-Informationen (2020) 16–19.
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C. Sureth-Sloane, AWV-Informationen (2020) 16–19.
2020 | Journal Article | LibreCat-ID: 21539
COVID-19 and investor behavior
R. Ortmann, M. Pelster, S.T. Wengerek, Finance Research Letters (2020).
LibreCat
| DOI
R. Ortmann, M. Pelster, S.T. Wengerek, Finance Research Letters (2020).
2020 | Working Paper | LibreCat-ID: 17703
Share price reactions to tariff imposition announcements in the Trump era - An event study of the trade conflict
S.T. Wengerek, Share Price Reactions to Tariff Imposition Announcements in the Trump Era - An Event Study of the Trade Conflict, 2020.
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S.T. Wengerek, Share Price Reactions to Tariff Imposition Announcements in the Trump Era - An Event Study of the Trade Conflict, 2020.
2020 | Journal Article | LibreCat-ID: 17730
COVID-19 and investor behavior
R. Ortmann, M. Pelster, S.T. Wengerek, Finance Research Letters 37 (2020).
LibreCat
| DOI
R. Ortmann, M. Pelster, S.T. Wengerek, Finance Research Letters 37 (2020).
2020 | Journal Article | LibreCat-ID: 19043
Terror attacks and individual investor behavior: Evidence from the 2015–2017 European terror attacks
T. Hasso, M. Pelster, B. Breitmayer, Journal of Behavioral and Experimental Finance 28 (2020).
LibreCat
| DOI
T. Hasso, M. Pelster, B. Breitmayer, Journal of Behavioral and Experimental Finance 28 (2020).
2020 | Report | LibreCat-ID: 20873
Alternative Deals Gain Traction
S. Sievers, G. Keienburg, D. Degen, T. Söllner, A. Kashyrkin, Alternative Deals Gain Traction, The Boston Consulting Group, Inc., M&A Report, 2020.
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S. Sievers, G. Keienburg, D. Degen, T. Söllner, A. Kashyrkin, Alternative Deals Gain Traction, The Boston Consulting Group, Inc., M&A Report, 2020.
2020 | Journal Article | LibreCat-ID: 20874
Downturn M&A: Die Erfolgsstrategie der Stunde?
S. Sievers, D. Degen, D. Kim, J. Kengelbach, M&A Review (2020) 266–271.
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S. Sievers, D. Degen, D. Kim, J. Kengelbach, M&A Review (2020) 266–271.
2020 | Journal Article | LibreCat-ID: 16486
Country-by-Country Reporting Goes Public - Cui Bono?
M. Lagarden, U. Schreiber, D. Simons, C. Sureth-Sloane, International Transfer Pricing Journal 27 (2020).
LibreCat
M. Lagarden, U. Schreiber, D. Simons, C. Sureth-Sloane, International Transfer Pricing Journal 27 (2020).
2020 | Journal Article | LibreCat-ID: 17051
The disposition effect in a scopic regime: Data from a laboratory experiment
M.-L. Liêu, M. Pelster, Data in Brief (2020).
LibreCat
| DOI
M.-L. Liêu, M. Pelster, Data in Brief (2020).
2020 | Journal Article | LibreCat-ID: 15306
The gambler’s and hot-hand fallacies: Empirical evidence from trading data
M. Pelster, Economics Letters 187 (2020).
LibreCat
| DOI
M. Pelster, Economics Letters 187 (2020).
2020 | Journal Article | LibreCat-ID: 15744
Framing and the disposition effect in a scopic regime
M.L. Liêu, M. Pelster, The Quarterly Review of Economics and Finance 78 (2020) 175–185.
LibreCat
| DOI
M.L. Liêu, M. Pelster, The Quarterly Review of Economics and Finance 78 (2020) 175–185.
2020 | Working Paper | LibreCat-ID: 35089
Information Design in Coordination Games with Risk Dominant Equilibrium Selection
M. Ebert, J. (Jay) B. Kadane, D. Simons, J.D. Stecher, Information Design in Coordination Games with Risk Dominant Equilibrium Selection, 2020.
LibreCat
| DOI
M. Ebert, J. (Jay) B. Kadane, D. Simons, J.D. Stecher, Information Design in Coordination Games with Risk Dominant Equilibrium Selection, 2020.
2020 | Book Chapter | LibreCat-ID: 15788
Kapazitätsplanung im Rahmen eines strategischen Kooperationsmanagements
S. Betz, in: S. Betz (Ed.), Neuere Entwicklungen in Produktion und Controlling, Dr. Kovac, Hamburg, 2020, pp. 65–114.
LibreCat
S. Betz, in: S. Betz (Ed.), Neuere Entwicklungen in Produktion und Controlling, Dr. Kovac, Hamburg, 2020, pp. 65–114.
2020 | Book Chapter | LibreCat-ID: 15790
Zieloptimale Anzahl von Partnern in Beschaffungskollaborationen
L. Osthoff, in: S. Betz (Ed.), Neuere Entwicklungen in Produktion und Controlling, Dr. Kovac, Hamburg, 2020, pp. 49–64.
LibreCat
L. Osthoff, in: S. Betz (Ed.), Neuere Entwicklungen in Produktion und Controlling, Dr. Kovac, Hamburg, 2020, pp. 49–64.
2020 | Book Chapter | LibreCat-ID: 15789
Zieloptimale Variantenvielfalt in der Produktionsplanung
S. Betz, in: S. Betz (Ed.), Neuere Entwicklungen in Produktion und Controlling, Dr. Kovac, Hamburg, 2020, pp. 185–214.
LibreCat
S. Betz, in: S. Betz (Ed.), Neuere Entwicklungen in Produktion und Controlling, Dr. Kovac, Hamburg, 2020, pp. 185–214.
2020 | Book (Editor) | LibreCat-ID: 15787
Neuere Entwicklungen in Produktion und Controlling
S. Betz, ed., Neuere Entwicklungen in Produktion und Controlling, Dr. Kovac, Hamburg, 2020.
LibreCat
S. Betz, ed., Neuere Entwicklungen in Produktion und Controlling, Dr. Kovac, Hamburg, 2020.
2020 | Book Chapter | LibreCat-ID: 37390
Produktionsprogrammplanung bei variierender Fertigungstiefe
D. Plückebaum, in: S. Betz (Ed.), Neuere Entwicklungen in Produktion Und Controlling , Dr. Kovac, Hamburg , 2020, pp. 115–147.
LibreCat
D. Plückebaum, in: S. Betz (Ed.), Neuere Entwicklungen in Produktion Und Controlling , Dr. Kovac, Hamburg , 2020, pp. 115–147.
2020 | Book Chapter | LibreCat-ID: 37394
Eignung ausgewählter Entscheidungsunterstützungsinstrumente für die Planung, Steuerung und Kontrolle von Produktinnovationen
M. Heidmann , in: Neuere Entwicklungen in Produktion Und Controlling , Dr. Kovac, Hamburg, 2020, pp. 151–183.
LibreCat
M. Heidmann , in: Neuere Entwicklungen in Produktion Und Controlling , Dr. Kovac, Hamburg, 2020, pp. 151–183.
2020 | Dissertation | LibreCat-ID: 37395
Kollaborationsentscheidungen im Supply Chain Management
L. Osthoff, Kollaborationsentscheidungen Im Supply Chain Management , Dr. Kovac, Hamburg, 2020.
LibreCat
L. Osthoff, Kollaborationsentscheidungen Im Supply Chain Management , Dr. Kovac, Hamburg, 2020.
2020 | Journal Article | LibreCat-ID: 21420
Auswirkungen der digitalen Flexibilisierung des Fertigungsortes auf die Verteilung der Besteuerungsrechte – Ergebnisse von Modellrechnungen zum 3D-Druck-Verfahren
C. Mair, W. Scheffler, I. Senger, C. Sureth-Sloane, Steuer und Wirtschaft 97 (2020) 317–329.
LibreCat
C. Mair, W. Scheffler, I. Senger, C. Sureth-Sloane, Steuer und Wirtschaft 97 (2020) 317–329.
2020 | Journal Article | LibreCat-ID: 41180
COVID-19 and investor behavior
R. Ortmann, M. Pelster, S.T. Wengerek, Finance Research Letters 37 (2020).
LibreCat
| DOI
R. Ortmann, M. Pelster, S.T. Wengerek, Finance Research Letters 37 (2020).
2020 | Journal Article | LibreCat-ID: 47919
Political embeddedness and firms’ choices of earnings management strategies in China
Z. Wang, G. Braam, D. Reimsbach, J. Wang, Accounting & Finance 60 (2020) 4723–4755.
LibreCat
| DOI
Z. Wang, G. Braam, D. Reimsbach, J. Wang, Accounting & Finance 60 (2020) 4723–4755.
2020 | Journal Article | LibreCat-ID: 47918
Bringing Signaling Theory to Intermediated Voluntary Disclosure. Commentary on “Detecting False Accounts in Intermediated Voluntary Disclosure” by Patrick Callery and Jessica Perkins
R. Hahn, D. Reimsbach, Academy of Management Discoveries 7 (2020) 155–157.
LibreCat
| DOI
R. Hahn, D. Reimsbach, Academy of Management Discoveries 7 (2020) 155–157.
2020 | Book Chapter | LibreCat-ID: 50354
Erfolgsfaktoren digitaler Transformationsprozesse in KMU
I. Heitmann, in: S. Betz (Ed.), Neuere Entwicklungen in Produktionn und Controlling, Dr. Kovac, Hamburg, 2020, pp. 249–276.
LibreCat
I. Heitmann, in: S. Betz (Ed.), Neuere Entwicklungen in Produktionn und Controlling, Dr. Kovac, Hamburg, 2020, pp. 249–276.
2020 | Book Chapter | LibreCat-ID: 50374
Varianten- und Komplexitätsmanagement im produzierenden Gewerbe
C. Puls, in: S. Betz (Ed.), Neuere Entwicklungen in Produktionn und Controlling, Dr. Kovac, Hamburg, 2020, pp. 215–246.
LibreCat
C. Puls, in: S. Betz (Ed.), Neuere Entwicklungen in Produktionn und Controlling, Dr. Kovac, Hamburg, 2020, pp. 215–246.