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568 Publications


2021 | Working Paper | LibreCat-ID: 36063
B. Hippert, A. Uhde, and S. T. Wengerek, Determinants of CDS Trading on Major Banks. .
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2021 | Working Paper | LibreCat-ID: 49876
H. Giese, Tax Evasion Penalties and Aggressive Tax Avoidance. 2021.
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2021 | Journal Article | LibreCat-ID: 49870
B. Graßl and H. Giese, “Überwälzung von Digitalsteuern,” beck.digitax, no. 1, pp. 13–21, 2021.
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2021 | Newspaper Article | LibreCat-ID: 45855
S. Asenkerschbaumer, H.-U. Buhl, C. Sureth-Sloane, and B. E. Weißenberger, “Georg Giersberg: die Stimme für die BWL,” Frankfurter Allgemeine Zeitung, no. 101, p. S. 20, Sp. 2-5, 2021.
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2021 | Report | LibreCat-ID: 22923
M. Fochmann, V. Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, Umfrage: Steuerliche Belastung deutscher Unternehmen – Steuerlast und Verwaltungskosten. 2021.
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2021 | Working Paper | LibreCat-ID: 29056 | OA
M. Diller, J. Lorenz, G. Schneider, and 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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2021 | Working Paper | LibreCat-ID: 29313
S. T. Wengerek and A. Uhde, Share Price Reactions to Tariff Imposition Announcements in the Trump Era – an Event Study of the Trade Conflict. 2021.
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2021 | Working Paper | LibreCat-ID: 29315
B. Hippert and A. Uhde, CDS investors’ risk perceptions of M&A announcements. 2021.
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2021 | Working Paper | LibreCat-ID: 29316
B. Hippert, A. Uhde, and S. T. Wengerek, Risk allocation through securitization - Evidence from non-performing loans. 2021.
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2021 | Report | LibreCat-ID: 49277
M. Fochmann, V. Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, Tax Burden on German Companies – Income Tax Burden and Administrative Costs. 2021.
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2020 | Journal Article | LibreCat-ID: 19895
S. Steiger and M. Pelster, “Social interactions and asset pricing bubbles,” Journal of Economic Behavior & Organization, vol. 179, pp. 503–522, 2020.
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2020 | Journal Article | LibreCat-ID: 21403
S. Binder and J. Lorenz, “Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung,” Der Konzern, vol. 18, no. 3, pp. 98–104, 2020.
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2020 | Working Paper | LibreCat-ID: 21406 | OA
K. Blaufus, M. Chirvi, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, Tax Misperception and Its Effects on Decision Making - a Literature Review, vol. No. 39. 2020.
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2020 | Report | LibreCat-ID: 21407 | OA
T. Bornemann, A. Schipp, and C. Sureth-Sloane, 2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen. 2020.
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2020 | Book Chapter | LibreCat-ID: 21408
M. Diller, J. Lorenz, and D. Meier, “Tax Avoidance and Social Control,” in Operations Research Proceedings 2019, J. S. Neufeld, U. Buscher, R. Lasch, D. Möst, and J. Schönberger, Eds. Springer, 2020, pp. 633–639.
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2020 | Working Paper | LibreCat-ID: 21409 | OA
E. Eberhartinger, R. Speitmann, and C. Sureth-Sloane, Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks, vol. #2020-01. 2020.
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2020 | Working Paper | LibreCat-ID: 21410 | OA
E. Eberhartinger, R. Speitmann, and C. Sureth-Sloane, How Does Trust Affect Concessionary Behavior in Tax Bargaining?, vol. No. 41. 2020.
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2020 | Working Paper | LibreCat-ID: 21411 | OA
V. Flagmeier, J. Müller, and C. Sureth-Sloane, When Do Firms Highlight Their Effective Tax Rate?, vol. No. 37. 2020.
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2020 | Journal Article | LibreCat-ID: 21412
V. Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, “Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung,” Deutsches Steuerrecht, vol. 58, no. 42, pp. 2327–2334, 2020.
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2020 | Report | LibreCat-ID: 21414 | OA
V. Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, Umfrage: Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in der Krise. 2020.
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2020 | Journal Article | LibreCat-ID: 21415
T. Hoppe, “Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average,” Australian Tax Forum, vol. 35, no. 4, pp. 451–475, 2020.
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2020 | Working Paper | LibreCat-ID: 21416 | OA
T. Hoppe, Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average, vol. No. 14. 2020.
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2020 | Report | LibreCat-ID: 21417 | OA
T. Hoppe, D. Schanz, A. Schipp, F. Siegel, S. Sturm, and C. Sureth-Sloane, 2018 Global MNC Tax Complexity Survey. 2020.
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2020 | Working Paper | LibreCat-ID: 21418 | OA
T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, Measuring Tax Complexity Across Countries: A Survey Study on MNCs, vol. No. 5. 2020.
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2020 | Working Paper | LibreCat-ID: 21419 | OA
T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, and J. Voget, The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries, vol. No. 13. 2020.
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2020 | Journal Article | LibreCat-ID: 21422 | OA
C. Sureth-Sloane, “Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland,” AWV-Informationen, no. 5, pp. 16–19, 2020.
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2020 | Journal Article | LibreCat-ID: 21539
R. Ortmann, M. Pelster, and S. T. Wengerek, “COVID-19 and investor behavior,” Finance Research Letters, 2020.
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2020 | Working Paper | LibreCat-ID: 17703
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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2020 | Journal Article | LibreCat-ID: 17730
R. Ortmann, M. Pelster, and S. T. Wengerek, “COVID-19 and investor behavior,” Finance Research Letters, vol. 37, 2020.
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2020 | Journal Article | LibreCat-ID: 19043
T. Hasso, M. Pelster, and B. Breitmayer, “Terror attacks and individual investor behavior: Evidence from the 2015–2017 European terror attacks,” Journal of Behavioral and Experimental Finance, vol. 28, 2020.
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2020 | Report | LibreCat-ID: 20873
S. Sievers, G. Keienburg, D. Degen, T. Söllner, and A. Kashyrkin, Alternative Deals Gain Traction. The Boston Consulting Group, Inc., M&A Report, 2020.
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2020 | Journal Article | LibreCat-ID: 20874
S. Sievers, D. Degen, D. Kim, and J. Kengelbach, “Downturn M&A: Die Erfolgsstrategie der Stunde?,” M&A Review, pp. 266–271, 2020.
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2020 | Journal Article | LibreCat-ID: 16486
M. Lagarden, U. Schreiber, D. Simons, and C. Sureth-Sloane, “Country-by-Country Reporting Goes Public - Cui Bono?,” International Transfer Pricing Journal, vol. 27, no. 2, 2020.
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2020 | Journal Article | LibreCat-ID: 17051
M.-L. Liêu and M. Pelster, “The disposition effect in a scopic regime: Data from a laboratory experiment,” Data in Brief, 2020.
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2020 | Journal Article | LibreCat-ID: 15306
M. Pelster, “The gambler’s and hot-hand fallacies: Empirical evidence from trading data,” Economics Letters, vol. 187, 2020.
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2020 | Journal Article | LibreCat-ID: 15744
M. L. Liêu and M. Pelster, “Framing and the disposition effect in a scopic regime,” The Quarterly Review of Economics and Finance, vol. 78, pp. 175–185, 2020.
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2020 | Working Paper | LibreCat-ID: 35089
M. Ebert, J. (Jay) B. Kadane, D. Simons, and J. D. Stecher, Information Design in Coordination Games with Risk Dominant Equilibrium Selection. 2020.
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2020 | Book Chapter | LibreCat-ID: 15788
S. Betz, “Kapazitätsplanung im Rahmen eines strategischen Kooperationsmanagements,” in Neuere Entwicklungen in Produktion und Controlling, S. Betz, Ed. Hamburg: Dr. Kovac, 2020, pp. 65–114.
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2020 | Book Chapter | LibreCat-ID: 15790
L. Osthoff, “Zieloptimale Anzahl von Partnern in Beschaffungskollaborationen,” in Neuere Entwicklungen in Produktion und Controlling, S. Betz, Ed. Hamburg: Dr. Kovac, 2020, pp. 49–64.
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2020 | Book Chapter | LibreCat-ID: 15789
S. Betz, “Zieloptimale Variantenvielfalt in der Produktionsplanung,” in Neuere Entwicklungen in Produktion und Controlling, S. Betz, Ed. Hamburg: Dr. Kovac, 2020, pp. 185–214.
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2020 | Book (Editor) | LibreCat-ID: 15787
S. Betz, Ed., Neuere Entwicklungen in Produktion und Controlling. Hamburg: Dr. Kovac, 2020.
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2020 | Book Chapter | LibreCat-ID: 37390
D. Plückebaum, “Produktionsprogrammplanung bei variierender Fertigungstiefe,” in Neuere Entwicklungen in Produktion und Controlling , S. Betz, Ed. Hamburg : Dr. Kovac, 2020, pp. 115–147.
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2020 | Book Chapter | LibreCat-ID: 37394
M. Heidmann , “Eignung ausgewählter Entscheidungsunterstützungsinstrumente für die Planung, Steuerung und Kontrolle von Produktinnovationen,” in Neuere Entwicklungen in Produktion und Controlling , Hamburg: Dr. Kovac, 2020, pp. 151–183.
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2020 | Dissertation | LibreCat-ID: 37395
L. Osthoff, Kollaborationsentscheidungen im Supply Chain Management . Hamburg: Dr. Kovac, 2020.
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2020 | Journal Article | LibreCat-ID: 21420
C. Mair, W. Scheffler, I. Senger, and C. Sureth-Sloane, “Auswirkungen der digitalen Flexibilisierung des Fertigungsortes auf die Verteilung der Besteuerungsrechte – Ergebnisse von Modellrechnungen zum 3D-Druck-Verfahren,” Steuer und Wirtschaft, vol. 97, no. 4, pp. 317–329, 2020.
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2020 | Journal Article | LibreCat-ID: 41180
R. Ortmann, M. Pelster, and S. T. Wengerek, “COVID-19 and investor behavior,” Finance Research Letters, vol. 37, Art. no. 101717, 2020, doi: 10.1016/j.frl.2020.101717.
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2020 | Journal Article | LibreCat-ID: 47919
Z. Wang, G. Braam, D. Reimsbach, and J. Wang, “Political embeddedness and firms’ choices of earnings management strategies in China,” Accounting & Finance, vol. 60, no. 5, pp. 4723–4755, 2020, doi: 10.1111/acfi.12690.
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2020 | Journal Article | LibreCat-ID: 47918
R. Hahn and D. Reimsbach, “Bringing Signaling Theory to Intermediated Voluntary Disclosure. Commentary on ‘Detecting False Accounts in Intermediated Voluntary Disclosure’ by Patrick Callery and Jessica Perkins,” Academy of Management Discoveries, vol. 7, no. 1, pp. 155–157, 2020, doi: 10.5465/amd.2020.0015.
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2020 | Book Chapter | LibreCat-ID: 50354
I. Heitmann, “Erfolgsfaktoren digitaler Transformationsprozesse in KMU,” in Neuere Entwicklungen in Produktionn und Controlling, S. Betz, Ed. Hamburg: Dr. Kovac, 2020, pp. 249–276.
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2020 | Book Chapter | LibreCat-ID: 50374
C. Puls, “Varianten- und Komplexitätsmanagement im produzierenden Gewerbe,” in Neuere Entwicklungen in Produktionn und Controlling, S. Betz, Ed. Hamburg: Dr. Kovac, 2020, pp. 215–246.
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