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568 Publications
2023 | Journal Article | LibreCat-ID: 46043
R. Unterstell, “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, pp. 6–9, 2023.
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2023 | Misc | LibreCat-ID: 51019
R. Unterstell, Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane. forschung - Das Magazin der Deutschen Forschungsgemeinschaft: DFG, 2023, pp. 6–9.
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2023 | Misc | LibreCat-ID: 51024
R. Unterstell, Allowing the Economy to Breathe Even During the Crisis – Interview with Tax Expert Caren Sureth-Sloane. German Research – Magazine of the Deutsche Forschungsgemeinschaft: DFG, 2023, pp. 8–11.
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2023 | Working Paper | LibreCat-ID: 49092 | 
H. Amberger, F. Siahaan, and C. Sureth-Sloane, Turnover-Based Corporate Income Taxation and Corporate Risk-Taking. TRR 266 Accounting for Transparency, 2023.
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2023 | Working Paper | LibreCat-ID: 34798
S. Herwald, S. Voigt, and A. Uhde, 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
M. Pelster and S. Schaltegger, “The dark triad and corporate sustainability: An empirical analysis of personality traits of middle managers,” Business Ethics, the Environment & Responsibility, vol. 31, no. 1, pp. 80–99, 2022, doi: 10.1111/beer.12398.
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2022 | Journal Article | LibreCat-ID: 29049
R. Fahr, E. A. Janssen, and C. Sureth-Sloane, “Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility? – Insights from an Economic Experiment,” FinanzArchiv / Public Finance Analysis, vol. 78, no. 1–2, pp. 239–289, 2022.
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2022 | Journal Article | LibreCat-ID: 29048
E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, and Y. Wu, “How Does Trust Affect Concessionary Behavior in Tax Bargaining?,” FinanzArchiv / Public Finance Analysis, vol. 78, no. 1–2, pp. 112–155, 2022.
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2022 | Journal Article | LibreCat-ID: 13147
S. T. Wengerek, B. Hippert, and A. Uhde, “Risk allocation through securitization – Evidence from non-performing loans,” The Quarterly Review of Economics and Finance, vol. Vol. 86 (11), pp. 48–64, 2022, doi: https://doi.org/10.1016/j.qref.2022.06.005.
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2022 | Journal Article | LibreCat-ID: 21571
M. Arnold, M. Pelster, and M. G. Subrahmanyam, “Attention triggers and investors’ risk-taking,” Journal of Financial Economics, vol. 143, no. 2, pp. 846–875, 2022, doi: 10.1016/j.jfineco.2021.05.031.
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2022 | Journal Article | LibreCat-ID: 35719
J. Kengelbach et al., “Green Deals Gain Steam ,” BCG M&A Report 2022, 2022.
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2022 | Journal Article | LibreCat-ID: 35722
J. Kengelbach et al., “Do Green Deals Create Value? ,” BCG M&A Report 2022, 2022.
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2022 | Working Paper | LibreCat-ID: 37070
B. Beyer, V. Flagmeier, and U. Kosi, Does private firms’ disclosure affect public peers’ information environment? 2022.
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2022 | Working Paper | LibreCat-ID: 37131
B. Franke, U. Kosi, and P. Stoczek, Current developments in the European corporate bond market. 2022.
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2022 | Working Paper | LibreCat-ID: 37088
M. Gulenko, S. Kohlhase, and U. Kosi, 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
T. Ahlers, F. W. Edossa, M. Uckert, and U. Kosi, Insolvcency Process in Germany and the insol database: A research Note. 2022.
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2022 | Journal Article | LibreCat-ID: 34449 |
T. Crépellière, M. Pelster, and S. Zeisberger, “Arbitrage in the Market for Cryptocurrencies,” Journal of Financial Markets, 2022, doi: 10.1016/j.finmar.2023.100817.
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2022 | Misc | LibreCat-ID: 35775 |
C. Sureth-Sloane, 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
R. Ortmann and D. Schindler, Income Shifting and Management Incentives. 2022.
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2022 | Journal Article | LibreCat-ID: 21405 |
K. Blaufus, M. Chirvi, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, “Tax Misperception and Its Effects on Decision Making - Literature Review and Behavioral Taxpayer Response Model,” European Accounting Review, vol. 31, no. 1, pp. 111–144, 2022, doi: 10.1080/09638180.2020.1852095.
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2022 | Working Paper | LibreCat-ID: 46047
A. Chen, P. Hieber, and C. Sureth-Sloane, 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
D. Dyck, J. Lorenz, and C. Sureth-Sloane, How Do Tax Technology and Controversy Expertise Affect Tax Disputes?, vol. 101. 2022.
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2022 | Journal Article | LibreCat-ID: 47920
D. Reimsbach and G. Braam, “Creating social and environmental value through integrated thinking: International evidence,” Business Strategy and the Environment, vol. 32, no. 1, pp. 304–320, 2022, doi: 10.1002/bse.3131.
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2022 | Journal Article | LibreCat-ID: 35992
S. Letmathe, Y. Feng, and A. Uhde, “Semiparametric GARCH models with long memory applied to Value at Risk and Expected Shortfall,” Journal of Risk, vol. 25, no. 2.
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2022 | Journal Article | LibreCat-ID: 47923
C. Endenich, R. Hahn, D. Reimsbach, and C. Wickert, “Wait-and-see-ism as partial adoption of management practices: The rise and stall of integrated reporting,” Strategic Organization, vol. 21, no. 3, pp. 566–595, 2022, doi: 10.1177/14761270221078605.
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2022 | Book Chapter | LibreCat-ID: 49748
S. Betz, “Lagerkapazitätsdimensionierung als betriebswirtschaftliches Entscheidungsproblem,” in Aktuelle Fragestellungen zu Produktion, Controlling und Logistik, 2nd ed., S. Betz, Ed. Hamburg: Dr. Kovac, 2022, pp. 307–337.
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2022 | Book Chapter | LibreCat-ID: 49743
S. Betz, “Strategische Erfolgsplanung für Produktinnovationen,” in Aktuelle Fragestellungen zu Produktion, Controlling und Logistik, 2nd ed., S. Betz, Ed. Hamburg: Dr. Kovac, 2022, pp. 89–115.
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2022 | Book Chapter | LibreCat-ID: 50382
D. Hrnjadovic, “Möglichkeiten und Grenzen der Messung, Kontrolle und Sicherung der Qualität logistischer Prozesse,” in Aktuelle Fragestellungen zu Produktion, Logistik und Controlling, 2nd ed., S. Betz, Ed. Hamburg: Dr. Kovac, 2022, pp. 145–191.
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2022 | Book Chapter | LibreCat-ID: 50384
M. Fiedler, “Implikationen einer wertorientierten Unternehmensführung für Standortplanungsentscheidungen,” in Aktuelle Fragestellungen zu Produktion, Logistik und Controlling, 2nd ed., S. Betz, Ed. Hamburg: Dr. Kovac, 2022, pp. 193–235.
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2022 | Book Chapter | LibreCat-ID: 50386
L. Osthoff, “Betriebliche Standortplanung international agierender Unternehmen,” in Aktuelle Fragestellungen zu Produktion, Logistik und Controlling, 2nd ed., S. Betz, Ed. Hamburg: Dr. Kovac, 2022, pp. 239–268.
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2022 | Book Chapter | LibreCat-ID: 50395
O. Opitz, “Kategorisierungsmöglichkeiten für die Erzeugung von Dienstleistungen,” in Aktuelle Fragestellungen zu Produktion, Logistik und Controlling, 2nd ed., Hamburg: Dr. Kovac, 2022, pp. 13–46.
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2022 | Book Chapter | LibreCat-ID: 50405
C. Faupel, “Entscheidungsunterstützung durch das Controlling mittels Reporting Design,” in Aktuelle Fragestellungen zu Produktion, Logistik und Controlling, 2nd ed., S. Betz, Ed. Hamburg: Dr. Kovac, 2022, pp. 119–143.
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2022 | Book (Editor) | LibreCat-ID: 37399
S. Betz, Ed., Aktuelle Fragestellungen zu Produktion, Controlling und Logistik. Hamburg: Dr. Kovac, 2022.
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2022 | Working Paper | LibreCat-ID: 35801 |
R. Safaei, Transfer Pricing Rules for Intangibles: Implementation and Practical Challenges, vol. 79. 2022.
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2022 | Working Paper | LibreCat-ID: 35802 |
M. A. Shabestari and R. Safaei, Changes in Transfer Pricing Regulations and Corporate Investment Decisions. 2022.
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2022 | Newspaper Article | LibreCat-ID: 49290
C. Sureth-Sloane, “Steuerliche Maßnahmen als Anreiz für Investitionen?,” Die Presse, 2022.
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2022 | Report | LibreCat-ID: 35753 |
C. Bayer et al., 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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2022 | Journal Article | LibreCat-ID: 35771
C. Sureth-Sloane, “Steuerpolitische Perspektiven der neuen Legislaturperiode - Chancen und Herausforderungen,” FinanzRundschau, vol. 104, no. 8, pp. 325–331, 2022.
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2022 | Report | LibreCat-ID: 35768
D. Interdisziplinäre Kommission für Pandemieforschung and C. Sureth-Sloane, Wissenschaften in der Coronavirus-Pandemie - Erkenntnisse, Wissens- und Handlungslücken sowie Schlussfolgerungen für die Vorbereitung auf künftige Pandemien. 2022.
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2022 | Working Paper | LibreCat-ID: 35788 |
M. Fochmann, V. Heinemann-Heile, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of Taxation), vol. 100. 2022.
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2022 | Working Paper | LibreCat-ID: 35795 |
S. Greil, M. Overesch, A. Rohlfing-Bastian, U. Schreiber, and C. Sureth-Sloane, Towards an Amended Arm’s Length Principle - Tackling complexity and implementing destination rules in transfer pricing, vol. 89. 2022.
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2022 | Working Paper | LibreCat-ID: 35785 |
M. Fochmann, V. Heinemann-Heile, H.-P. Huber, and C. Sureth-Sloane, Firms’ Tax Rate Misperception: Measurement, Drivers, and Distortionary Effects, vol. 108. 2022.
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2022 | Journal Article | LibreCat-ID: 35749
. Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre e.V. et al., “Chancen und Risiken eines Cooperative Compliance-Ansatzes für die deutsche Besteuerungspraxis von multinationalen Unternehmen – Erfahrungen verschiedener Länder und Eindrücke deutscher Unternehmensvertreter,” Internationales Steuerrecht, vol. 31, no. 22, pp. 824–829, 2022.
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2022 | Journal Article | LibreCat-ID: 29317
S. Letmathe, Y. Feng, and A. Uhde, “Semiparametric GARCH models with long memory applied to Value at Risk and Expected Shortfall,” Journal of Risk, doi: 10.21314/JOR.2022.044.
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