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568 Publications
2023 | Report | LibreCat-ID: 49295
Heinemann-Heile, Vanessa, et al. Umfrage: Bewertung Investitionsfördernder Maßnahmen durch Unternehmen aus Handel, Dienstleistung und Industrie. 2023, doi:doi.org/10.52569/JCNY6589.
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2023 | Report | LibreCat-ID: 49293
Heinemann-Heile, Vanessa, et al. Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk. 2023, doi: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, DFG, 2023, pp. 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. DFG, 2023, pp. 6–9.
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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. DFG, 2023, pp. 8–11.
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2023 | Working Paper | LibreCat-ID: 49092 | 
Amberger, Harald, et al. Turnover-Based Corporate Income Taxation and Corporate Risk-Taking. TRR 266 Accounting for Transparency, 2023, doi:10.2139/ssrn.4589055.
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2023 | Working Paper | LibreCat-ID: 34798
Herwald, Sarah, et al. 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
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, vol. 31, no. 1, 2022, pp. 80–99, doi:10.1111/beer.12398.
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2022 | Journal Article | LibreCat-ID: 29049
Fahr, René, et al. “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, 2022, pp. 239–89.
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2022 | Journal Article | LibreCat-ID: 29048
Eberhartinger, Eva, et al. “How Does Trust Affect Concessionary Behavior in Tax Bargaining?” FinanzArchiv / Public Finance Analysis, vol. 78, no. 1–2, 2022, pp. 112–55.
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2022 | Journal Article | LibreCat-ID: 13147
Wengerek, Sascha Tobias, et al. “Risk Allocation through Securitization – Evidence from Non-Performing Loans.” The Quarterly Review of Economics and Finance, vol. Vol. 86 (11), Elsevier, 2022, pp. 48–64, doi:https://doi.org/10.1016/j.qref.2022.06.005.
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2022 | Journal Article | LibreCat-ID: 21571
Arnold, Marc, et al. “Attention Triggers and Investors’ Risk-Taking.” Journal of Financial Economics, vol. 143, no. 2, 2022, pp. 846–75, doi:10.1016/j.jfineco.2021.05.031.
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2022 | Journal Article | LibreCat-ID: 35719
Kengelbach, Jens, et al. “Green Deals Gain Steam .” BCG M&A Report 2022, 2022.
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2022 | Journal Article | LibreCat-ID: 35722
Kengelbach, Jens, et al. “Do Green Deals Create Value? .” BCG M&A Report 2022, 2022.
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2022 | Working Paper | LibreCat-ID: 35097
Ebert, Michael, et al. Information Leaks and Voluntary Disclosure. 2022, doi:10.2139/ssrn.4168084.
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2022 | Working Paper | LibreCat-ID: 37070
Beyer, Bianca, et al. Does Private Firms’ Disclosure Affect Public Peers’ Information Environment? 2022.
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2022 | Working Paper | LibreCat-ID: 37131
Franke, Benedikt, et al. Current Developments in the European Corporate Bond Market. 2022.
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2022 | Working Paper | LibreCat-ID: 37088
Gulenko, Maryna, et al. 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
Ahlers, Theresa, et al. Insolvcency Process in Germany and the Insol Database: A Research Note. 2022.
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2022 | Journal Article | LibreCat-ID: 34449 |
Crépellière, Tommy, et al. “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 |
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. 2022.
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2022 | Journal Article | LibreCat-ID: 21405 |
Blaufus, Kay, et al. “Tax Misperception and Its Effects on Decision Making - Literature Review and Behavioral Taxpayer Response Model.” European Accounting Review, vol. 31, no. 1, 2022, pp. 111–44, doi:10.1080/09638180.2020.1852095.
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2022 | Working Paper | LibreCat-ID: 46047
Chen, An, et al. Pay for Tax Certainty? Advance Tax Rulings for Risky Investment under Multi-Dimensional Tax Uncertainty. 2022.
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2022 | Working Paper | LibreCat-ID: 46048
Dyck, Daniel, et al. How Do Tax Technology and Controversy Expertise Affect Tax Disputes? 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, vol. 32, no. 1, Wiley, 2022, pp. 304–20, doi:10.1002/bse.3131.
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2022 | Journal Article | LibreCat-ID: 35992
Letmathe, Sebastian, et al. “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
Endenich, Christoph, et al. “Wait-and-See-Ism as Partial Adoption of Management Practices: The Rise and Stall of Integrated Reporting.” Strategic Organization, vol. 21, no. 3, SAGE Publications, 2022, pp. 566–95, doi:10.1177/14761270221078605.
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2022 | Working Paper | LibreCat-ID: 35799
Koch, Reinald, et al. Losses Never Sleep - The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises. 2022, doi:10.2139/ssrn.4096944.
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2022 | Book Chapter | LibreCat-ID: 49748
Betz, Stefan. “Lagerkapazitätsdimensionierung als betriebswirtschaftliches Entscheidungsproblem.” Aktuelle Fragestellungen zu Produktion, Controlling und Logistik, edited by Stefan Betz, 2nd ed., Dr. Kovac, 2022, pp. 307–37.
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2022 | Book Chapter | LibreCat-ID: 49743
Betz, Stefan. “Strategische Erfolgsplanung für Produktinnovationen.” Aktuelle Fragestellungen zu Produktion, Controlling und Logistik, edited by Stefan Betz, 2nd ed., Dr. Kovac, 2022, pp. 89–115.
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2022 | Working Paper | LibreCat-ID: 49875
Giese, Henning, et al. Tax Avoidance and Vertical Interlocks within Multinational Enterprises. arqus, 2022, doi: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.” Aktuelle Fragestellungen zu Produktion, Logistik und Controlling, edited by Stefan Betz, 2nd ed., Dr. Kovac, 2022, pp. 145–91.
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2022 | Book Chapter | LibreCat-ID: 50384
Fiedler, Moritz. “Implikationen einer wertorientierten Unternehmensführung für Standortplanungsentscheidungen.” Aktuelle Fragestellungen zu Produktion, Logistik und Controlling, edited by Stefan Betz, 2nd ed., Dr. Kovac, 2022, pp. 193–235.
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2022 | Book Chapter | LibreCat-ID: 50386
Osthoff, Lennart. “Betriebliche Standortplanung international agierender Unternehmen.” Aktuelle Fragestellungen zu Produktion, Logistik und Controlling, edited by Stefan Betz, 2nd ed., Dr. Kovac, 2022, pp. 239–68.
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2022 | Book Chapter | LibreCat-ID: 50395
Opitz, Oliver. “Kategorisierungsmöglichkeiten für die Erzeugung von Dienstleistungen.” Aktuelle Fragestellungen zu Produktion, Logistik und Controlling, 2nd ed., Dr. Kovac, 2022, pp. 13–46.
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2022 | Book Chapter | LibreCat-ID: 50405
Faupel, Christian. “Entscheidungsunterstützung durch das Controlling mittels Reporting Design.” Aktuelle Fragestellungen zu Produktion, Logistik und Controlling, edited by Stefan Betz, 2nd ed., Dr. Kovac, 2022, pp. 119–43.
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2022 | Book (Editor) | LibreCat-ID: 37399
Betz, Stefan, editor. Aktuelle Fragestellungen Zu Produktion, Controlling Und Logistik. Dr. Kovac, 2022.
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2022 | Working Paper | LibreCat-ID: 35801 |
Safaei, Reyhaneh. Transfer Pricing Rules for Intangibles: Implementation and Practical Challenges. 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, 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
Sureth-Sloane, Caren. “Steuerpolitische Perspektiven der neuen Legislaturperiode - Chancen und Herausforderungen.” FinanzRundschau, vol. 104, no. 8, 2022, pp. 325–31.
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2022 | Report | LibreCat-ID: 35768
Interdisziplinäre Kommission für Pandemieforschung, DFG, and Caren 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 | Report | LibreCat-ID: 35759
Deutsche Forschungsgemeinschaft | AG Publikationswesen, (DFG), and Caren Sureth-Sloane. Wissenschaftliches Publizieren Als Grundlage Und Gestaltungsfeld Der Wissenschaftsbewertung. 2022, doi:10.5281/ZENODO.6538163.
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2022 | Working Paper | LibreCat-ID: 35788 |
Fochmann, Martin, et al. Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of Taxation). 2022, doi:10.2139/ssrn.4210460.
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2022 | Working Paper | LibreCat-ID: 35795 |
Greil, Stefan, et al. Towards an Amended Arm’s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing. 2022, doi:10.2139/ssrn.4166972.
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2022 | Working Paper | LibreCat-ID: 35785 |
Fochmann, Martin, et al. Firms’ Tax Rate Misperception: Measurement, Drivers, and Distortionary Effects. 2022, doi:10.2139/ssrn.4300919.
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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, 2022, pp. 824–29.
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2022 | Journal Article | LibreCat-ID: 29317
Letmathe, Sebastian, et al. “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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