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568 Publications
2020 | Book Chapter | LibreCat-ID: 50365
Koch, C. (2020). Digitalisierung des Produktionscontrollings in KMU. In S. Betz (Ed.), Neuere Entwicklungen in Produktionn und Controlling (pp. 317–347). Dr. Kovac.
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2020 | Book Chapter | LibreCat-ID: 50394
Opitz, O. (2020). Kapazitätsplanung unter besonderer Berücksichtigung produktionsseitiger Risiken. In S. Betz (Ed.), Neuere Entwicklungen in Produktion und Controlling (pp. 11–48). Dr. Kovac.
LibreCat
2020 | Journal Article | LibreCat-ID: 49871
Giese, H., Graßl, B., Holtmann, S., & Krug, P. (2020). Steuerliche Entlastungsmöglichkeiten für kleine und mittlere Unternehmen wegen der COVID-19-Pandemie. Deutsches Steuerrecht, 59(16–16), 752–760.
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2020 | Report | LibreCat-ID: 49266
Heile, V., Huber, H.-P., Maiterth, R., & Sureth-Sloane, C. (2020). Tax Administrative Burden, Tax Relief and Investment during the Corona Crisis. TRR 266 Accounting for Transparency. https://doi.org/10.52569/DQPH9785
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2019 | Journal Article | LibreCat-ID: 21424
Lorenz, J. (2019). Population Dynamics of Tax Avoidance with Crowding Effects. Journal of Evolutionary Economics, 29, 581–609. https://doi.org/10.1007/s00191-018-0572-6
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2019 | Journal Article | LibreCat-ID: 21425
Kittl, M., & Lorenz, J. (2019). Was lange währt, wird endlich gut? Vorschau zur erwarteten Rechtsprechung des BFH zur grunderwerbsteuerlichen Konzernklausel. Deutsches Steuerrecht, 57(18), 897–903.
LibreCat
2019 | Book Chapter | LibreCat-ID: 21426 | 
Hoppe, T., Safaei, R., Singleton, A., & Sureth-Sloane, C. (2019). Tax Complexity for Multinational Corporations in South Africa - Evidence from a Global Survey. In C. Evans, R. Franzsen, & E. Stack (Eds.), Tax Simplification - An African Perspective (pp. 267–293). Pretoria: Pretoria University Law Press.
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2019 | Journal Article | LibreCat-ID: 21427
Diller, M., Späth, T., & Lorenz, J. (2019). Inheritance Tax Planning with Uncertain Future Payroll Expenses: An Analytical Solution to the Optimal Choice between Full and Standard Exemption. Journal of Business Economics, 89(5), 599–626.
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2019 | Journal Article | LibreCat-ID: 20688
Hüther, N., Robinson, D. T., Sievers, S., & Hartmann-Wendels, T. (2019). Paying for Performance in Private Equity: Evidence from Venture Capital Partnerships. Management Science (VHB-JOURQUAL 3 Ranking A+), 66(4), 1756–1782. https://doi.org/10.1287/mnsc.2018.3274
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2019 | Report | LibreCat-ID: 20875
Sievers, S., Kengelbach, J., Keienburg, G., Bader, M., Degen, D., Gell, J., & Nielsen, J. (2019). Downturns Are a Better Time For Deal Hunting. The Boston Consulting Group, Inc., M&A Report.
LibreCat
2019 | Journal Article | LibreCat-ID: 4561
Pelster, M., & Schertler, A. (2019). Pricing and issuance dependencies in SFP portfolios. Journal of Futures Markets, 39(3), 342–365. https://doi.org/10.1002/fut.21978
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2019 | Journal Article | LibreCat-ID: 8892
Pelster, M., & Breitmayer, B. (2019). Attracting attention from peers: Excitement in social trading. Journal of Economic Behavior & Organization, 161, 158–179. https://doi.org/10.1016/j.jebo.2019.03.010
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2019 | Working Paper | LibreCat-ID: 5411
Mehring, O., Sievers, S., Keienburg, G., & Kengelbach, J. (2019). Wertgenerierung bei M&A Transaktionen durch Bekanntgabe von Synergien? (Vol. 3–4, pp. 76–84). Corporate Finance.
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2019 | Working Paper | LibreCat-ID: 12077
Hoppe, T., Rechbauer, M., & Sturm, S. (n.d.). Steuerkomplexität im Vergleich zwischen Deutschland und Österreich – Eine Analyse des Status quo.
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2019 | Working Paper | LibreCat-ID: 15367
Gawehn, V. (2019). Banks and Corporate Income Taxation: A Review. SSRN.
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2019 | Working Paper | LibreCat-ID: 14902 |
Mair, C., Scheffler, W., Senger, I., & Sureth-Sloane, C. (2019). Analyse der Veränderung der zwischenstaatlichen Gewinnaufteilung bei Einführung einer standardisierten Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern (Vol. 42).
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2019 | Journal Article | LibreCat-ID: 14904
Hoppe, T., Rechbauer, M., & Sturm, S. (2019). Steuerkomplexität im Vergleich zwischen Deutschland und Österreich - Eine Analyse des Status quo. Steuer und Wirtschaft, 96(4), 397–412.
LibreCat
2019 | Journal Article | LibreCat-ID: 14905
Kourouxous, T., & Bauer, T. (2019). Violations of Dominance in Decision-Making. Business Research, 12(1), 209–239. https://doi.org/10.1007/s40685-019-0093-7
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2019 | Journal Article | LibreCat-ID: 14910
Majdanska, A., & Wu, Y. (2019). Using Impact Evaluation to Examine Domestic and International Cooperative Compliance Programs. Tax Notes International, 93(10), 1045–1065.
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2019 | Journal Article | LibreCat-ID: 13121
Breitmayer, B., Hasso, T., & Pelster, M. (2019). Culture and the disposition effect. Economics Letters, 184. https://doi.org/10.1016/j.econlet.2019.108653
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2019 | Journal Article | LibreCat-ID: 13122
Breitmayer, B., Massari, F., & Pelster, M. (2019). Swarm intelligence? Stock opinions of the crowd and stock returns. International Review of Economics & Finance, 64, 443–464. https://doi.org/10.1016/j.iref.2019.08.006
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2019 | Working Paper | LibreCat-ID: 13137
Müller, J., Sievers, S., Mehring, O., & Sofilkanitsch, C. (2019). Non-GAAP Reporting and Investor Attention: Are Investors Misled by Exclusions of Recurring Expenses from Non-GAAP Earnings before Restatement Announcements?
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2019 | Working Paper | LibreCat-ID: 13146
Hippert, B. (2019). The relationship between announcements of complete mergers and acquisitions and acquirers’ abnormal CDS spread changes. Working Papers Dissertations from Paderborn University, Faculty of Business Administration and Economics.
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2019 | Journal Article | LibreCat-ID: 10103
Hasso, T., Pelster, M., & Breitmayer, B. (2019). Who trades cryptocurrencies, how do they trade it, and how do they perform? Evidence from brokerage accounts. Journal of Behavioral and Experimental Finance, 23, 64–74. https://doi.org/10.1016/j.jbef.2019.04.009
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| DOI
2019 | Journal Article | LibreCat-ID: 10279
Pelster, M., Breitmayer, B., & Hasso, T. (2019). Are cryptocurrency traders pioneers or just risk-seekers? evidence from brokerage accounts. Economics Letters, 182, 98–100. https://doi.org/10.1016/j.econlet.2019.06.013
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2019 | Journal Article | LibreCat-ID: 4562
Hippert, B., Uhde, A., & Wengerek, S. T. (2019). Portfolio Benefits of Adding Corporate Credit Default Swap Indices: Evidence from North America and Europe. Review of Derivatives Research , 22(2), 203–259. https://doi.org/10.1007/s11147-018-9148-8
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| DOI
2019 | Working Paper | LibreCat-ID: 36004
Wengerek, S. T., & Uhde, A. (2019). Share price reactions to tariff imposition announcements in the Trump era – An event study of the trade conflict. Paderborn University.
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2019 | Working Paper | LibreCat-ID: 37346
Müller, J., & Gawehn, V. (2019). Tax Avoidance - Are Banks Any Different?
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2019 | Newspaper Article | LibreCat-ID: 14903
Asenkerschbaumer, S., & Sureth-Sloane, C. (2019). Aus Daten müssen Informationen werden. Frankfurter Allgemeine Zeitung, 209.
LibreCat
2019 | Journal Article | LibreCat-ID: 47917
Hahn, R., Reimsbach, D., Kotzian, P., Feder, M., & Weißenberger, B. E. (2019). Legitimation Strategies as Valuable Signals in Nonfinancial Reporting? Effects on Investor Decision-Making. Business & Society, 60(4), 943–978. https://doi.org/10.1177/0007650319872495
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2019 | Journal Article | LibreCat-ID: 4996 |
Niemann, R., & Sureth-Sloane, C. (2019). Investment Timing Effects of Wealth Taxes under Uncertainty and Irreversibility. Journal of Business Economics, 89(4), 385–415. https://doi.org/10.1007/s11573-018-0918-4
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2019 | Journal Article | LibreCat-ID: 17715
Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft, ., & Sureth-Sloane, C. (2019). Ein Lösungsvorschlag zur Vermeidung der überschießenden Wirkung der Grunderwerbsteuerreform bei börsennotierten Kapitalgesellschaften. Betriebs-Berater, 74(25), 1438–1442.
LibreCat
2019 | Working Paper | LibreCat-ID: 29314
Hippert, B., Uhde, A., & Wengerek, S. T. (2019). Determinants of CDS trading on major banks.
LibreCat
2019 | Working Paper | LibreCat-ID: 13145
Hippert, B., Uhde, A., & Wengerek, S. T. (2019). Determinants of CDS trading on major banks.
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2019 | Working Paper | LibreCat-ID: 5170
Hippert, B., & Uhde, A. (n.d.). Determinants of CDS trading on major banks.
LibreCat
2019 | Working Paper | LibreCat-ID: 15392
Uhde, A., & Hippert, B. (2019). The relationship between announcements of complete mergers and acquisitions and acquirers’ abnormal CDS-Spread changes.
LibreCat
2018 | Journal Article | LibreCat-ID: 3520
Pelster, M., & Hofmann, A. (2018). About the Fear of Reputational Loss: Social Trading and the Disposition Effect. Journal of Banking & Finance. https://doi.org/10.1016/j.jbankfin.2018.07.003
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| DOI
2018 | Journal Article | LibreCat-ID: 3902
Hoppe, T., Schanz, D., Sturm, S., & Sureth-Sloane, C. (2018). What are the Drivers of Tax Complexity for MNCs? Global Evidence. Intertax, 46(8/9), 654–675.
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2018 | Report | LibreCat-ID: 20876
Sievers, S., Keienburg, G., Schmid, T., & Degen, D. (2018). Synergies Take Center Stage. The Boston Consulting Group, Inc., M&A Report.
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2018 | Report | LibreCat-ID: 20878
Sievers, S. (2018). Blog post by Prof. Sönke Sievers: Kapitalmarktorientierte Erfolgsmessung von M&A Transaktionen – Deutsche und weltweite Evidenz.
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2018 | Report | LibreCat-ID: 20879
Sievers, S., Degen, D., Keienburg, G., Schmid, T., & Kengelbach, J. (2018). Update on the M&A market entitled As Prices Peak, Should Dealmakers wait for the next Downturn? The Boston Consulting Group, Inc., M&A Report.
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2018 | Report | LibreCat-ID: 20880
Sievers, S., Robinson, D. T., Hüther, N., & Hartmann-Wendels, T. (2018). Post on Paying for Performance in Private Equity: Evidence from VC Partnerships. Havard .
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2018 | Book Chapter | LibreCat-ID: 4865
Betz, S. (2018). Operative Handlungsempfehlungen für eine kostenorientierte Instandhaltunsplanung. In S. Betz (Ed.), Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik (2nd ed., pp. 87–116). Hamburg.
LibreCat
2018 | Book Chapter | LibreCat-ID: 4866
Betz, S. (2018). Innovationsrisikomanagement bei unsicheren Cash-Flow-Prognosen. In S. Betz (Ed.), Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik (2nd ed., pp. 147–178). Hamburg.
LibreCat
2018 | Book (Editor) | LibreCat-ID: 4867
Betz, S. (Ed.). (2018). Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik (2nd ed.). Hamburg.
LibreCat
2018 | Journal Article | LibreCat-ID: 4394
Schümmer, M., Leusder, J., & Weinrich, A. (2018). Implikationen der US-Steuerreform auf die Hinzurechnungsbesteuerung nach dem AStG. IStR Internationales Steuerrecht.
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2018 | Working Paper | LibreCat-ID: 5007 |
Bornemann, T. (2018). Tax Avoidance and Accounting Conservatism (Vol. No. 2018-04).
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2018 | Working Paper | LibreCat-ID: 5008
Bornemann, T. (2018). Do Transfer Pricing Rules Distort R&D Investment Decisions? (Vol. No. 2018-02).
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2018 | Journal Article | LibreCat-ID: 5009 |
Bauer, T., Kourouxous, T., & Krenn, P. (2018). Taxation and Agency Conflicts between Firm Owners and Managers: A Review. Business Research, 11(1), 33–76.
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2018 | Journal Article | LibreCat-ID: 5101
Downes, J. F., Flagmeier, V., & Godsell, D. (2018). Product market effects of IFRS adoption. Journal of Accounting and Public Policy, 37(5), 376–401. https://doi.org/10.1016/j.jaccpubpol.2018.09.004
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