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568 Publications
2017 | Working Paper | LibreCat-ID: 20868
Sievers, Sönke, Jan Klobucnik, and David Miersch. Predicting Early Warning Signals of Financial Distress: Theory and Empirical Evidence, 2017. https://doi.org/10.2139/ssrn.2237757.
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2017 | Journal Article | LibreCat-ID: 2241
Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane. “Warum ist unser Steuersystem so komplex? Eine befragungsbasierte Analyse.” Die Wirtschaftsprüfung 70, no. 17 (2017): 1026–33.
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2017 | Report | LibreCat-ID: 2247 | 
Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane. 2016 Global MNC Tax Complexity Survey - Executive Summary, 2017. https://doi.org/10.13140/RG.2.2.23707.46881.
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2017 | Working Paper | LibreCat-ID: 2250 |
Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane. What Are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries, 2017. https://doi.org/10.2139/ssrn.3046546.
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2017 | Working Paper | LibreCat-ID: 4702
Flagmeier, Vanessa, Jens Müller, and Caren Sureth-Sloane. When Do Managers Highlight Their Effective Tax Rate? Vol. 214. Arqus Working Paper, 2017. https://doi.org/arqus Working Paper No. 214.
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2017 | Working Paper | LibreCat-ID: 4712
Mehrmann, Annika, and Caren Sureth-Sloane. Tax Loss Offset Restrictions and Biased Perception of Risky Investments. Vol. 222. Arqus Working Paper Series, 2017. https://doi.org/arqus Working Paper No. 222.
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2017 | Book | LibreCat-ID: 4713
Sureth-Sloane, Caren. Die Fakultät für Wirtschaftswissenschaften an der Universität Paderborn: Zeitzeugen geben Einblicke in den Werdegang ihrer Fakultät. Eusl-Verlag, Detmold, 2017.
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2017 | Working Paper | LibreCat-ID: 4773
Ebert, Michael, and Georg Thomas Schneider. Is There More Voluntary Disclosure If Investors Are Better Informed?, 2017.
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2017 | Dissertation | LibreCat-ID: 5011
Mehrmann, Annika. Der Einfluss steuerlicher Verlustverrechnung auf Investitionsentscheidungen bei Risiko unter Berücksichtigung präskriptiver und deskriptiver Verhaltenselemente. Hamburg: Verlag Dr. Kovac, 2017.
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2017 | Dissertation | LibreCat-ID: 5012
Brinkmann, Bastian. Die Bewertung der Steuerstrategie von Unternehmen. Hamburg: Verlag Dr. Kovac, 2017.
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2017 | Journal Article | LibreCat-ID: 5013
Bornemann, Tobias, and Eva Eberhartinger. “Die Initiative der EU zum öffentlichen Country-by-Country Reporting.” RWZ- Zeitschrift für Recht und Rechnungswesen 27, no. 10 (2017): 319–25.
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2017 | Journal Article | LibreCat-ID: 5014
Bauer, Thomas, and Thomas Kourouxous. “Capital Charge Rates, Investment Incentives and Taxation.” European Accounting Review 26, no. 3 (2017): 419–40. https://doi.org/10.1080/09638180.2016.1169938.
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2017 | Report | LibreCat-ID: 5174
Sievers, Sönke, Jens Kengelbach, Georg Keienburg, Timo Schmid, Ketil Gjersta, Jesper Nielsen, and Decker Walker. The Technology Takeover. The Boston Consulting Group, Inc., M&A Report, 2017.
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2017 | Journal Article | LibreCat-ID: 5185
Hüther, Niklas, David Robinson, Sönke Sievers, and Thomas Hartmann-Wendels. “Paying for Performance in Private Equity: Evidence from VC Partnerships.” SSRN Electronic Journal, 2017. https://doi.org/10.2139/ssrn.3087320.
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2017 | Journal Article | LibreCat-ID: 5199
Klobucnik, Jan, David Miersch, and Sönke Sievers. “Predicting Early Warning Signals of Financial Distress: Theory and Empirical Evidence.” SSRN Electronic Journal, 2017.
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2017 | Journal Article | LibreCat-ID: 1446
Köster, Hannes, and Matthias Pelster. “Financial Penalties and Bank Performance.” Journal of Banking & Finance 79 (2017): 57–73. https://doi.org/10.1016/j.jbankfin.2017.02.009.
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2017 | Journal Article | LibreCat-ID: 1448
Pelster, Matthias, and Johannes Vilsmeier. “The Determinants of CDS Spreads: Evidence from the Model Space.” Review of Derivatives Research 21, no. 1 (2017): 63–118. https://doi.org/10.1007/s11147-017-9134-6.
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2017 | Journal Article | LibreCat-ID: 1452
Pelster, Matthias. “I’ll Have What S/He’s Having: A Case Study of a Social Trading Network.” Proceedings of the International Conference on Information Systems, 2017.
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2017 | Book | LibreCat-ID: 3378
Paul, Stephan, Andreas Horsch, Daniel Kaltofen, André Uhde, and Gregor Weiß. Unternehmerische Finanzierungspolitik. 1st ed. Vol. 1. Eine wertorientierte Einführung. Schäffer Poeschel, 2017.
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2017 | Journal Article | LibreCat-ID: 3542
Valentincic, Aljosa, Ales Novak, and Urska Kosi. “Accounting Quality in Private Firms during the Transition towards International Standards.” Accounting in Europe 14, no. 3 (2017): 358–87. https://doi.org/10.1080/17449480.2017.1378821.
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2017 | Journal Article | LibreCat-ID: 4685
Diller, Markus, Pia Kortebusch, Georg Schneider, and Caren Sureth-Sloane. “Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment.” European Accounting Review 26, no. 3 (2017): 441–68. https://doi.org/10.1080/09638180.2016.1169939.
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2017 | Journal Article | LibreCat-ID: 47913
Reimsbach, Daniel, Rüdiger Hahn, and Anil Gürtürk. “Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investors’ Information Processing.” European Accounting Review 27, no. 3 (2017): 559–81. https://doi.org/10.1080/09638180.2016.1273787.
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2017 | Journal Article | LibreCat-ID: 4774
Ebert, Michael, Dirk Simons, and Jack D Stecher. “Discretionary Aggregation.” The Accounting Review 92, no. 1 (2017): 73--91.
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2017 | Book Chapter | LibreCat-ID: 50380
Hrnjadovic, Damir. “Möglichkeiten und Grenzen der Messung, Kontrolle und Sicherung der Qualität logistischer Prozesse.” In Aktuelle Fragestellungen zu Produktion, Logistik und Controlling, edited by Stefan Betz, 139–86. Hamburg: Dr. Kovac, 2017.
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2017 | Book Chapter | LibreCat-ID: 50383
Fiedler, Moritz. “Implikationen einer wertorientierten Unternehmensführung für Standortplanungsentscheidungen.” In Aktuelle Fragestellungen zu Produktion, Logistik und Controlling, edited by Stefan Betz, 187–229. Hamburg: Dr. Kovac, 2017.
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2017 | Book Chapter | LibreCat-ID: 50385
Osthoff, Lennart. “Betriebliche Standortplanung international agierender Unternehmen.” In Aktuelle Fragestellungen zu Produktion, Logistik und Controlling, edited by Stefan Betz, 233–63. Hamburg: Dr. Kovac, 2017.
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2017 | Book Chapter | LibreCat-ID: 50392
Opitz, Oliver. “Kategorisierungsmöglichkeiten für die Erzeugung von Dienstleistungen.” In Aktuelle Fragestellungen zu Produktion, Logistik und Controlling, edited by Stefan Betz, 13–45. Hamburg: Dr. Kovac, 2017.
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2017 | Book Chapter | LibreCat-ID: 50402
Faupel, Christian. “Entscheidungsunterstützung durch das Controlling mittels Reporting Design.” In Aktuelle Fragestellungen zu Produktion, Logistik und Controlling, edited by Stefan Betz, 115–39. Hamburg: Dr. Kovac, 2017.
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2017 | Journal Article | LibreCat-ID: 4703 |
Hegemann, Annika, Angela Kunoth, Kristina Rupp, and Caren Sureth-Sloane. “Hold or Sell? How Capital Gains Taxation Affects Holding Decisions.” Review of Managerial Science 11, no. 3 (2017): 571–603. https://doi.org/10.1007/s11846-016-0197-9 .
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2017 | Book Chapter | LibreCat-ID: 5015
Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaft, ., and Caren Sureth-Sloane. “Herausforderungen neuer digitaler Geschäftsmodelle für die Bestimmung von Verrechnungspreisen.” In Betriebswirtschaftliche Implikationen der digitalen Transformation, edited by Stefan Krause and Bernhard Pellens, 72:143–65. ZfbF 17, 2017.
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2017 | Book Chapter | LibreCat-ID: 5017
Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft, ., and Caren Sureth-Sloane. “Digitalisierung und Besteuerung.” In Betriebswirtschaftliche Implikationen der digitalen Transformation, edited by Stefan Krause and Bernhard Pellens, 72:123–42. ZfbF-Sonderheft 17. ZfBF Schmalenbach-Gesellschaft, 2017.
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2017 | Journal Article | LibreCat-ID: 5016
Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaft, ., and Caren Sureth-Sloane. “Immaterielle Vermögenswerte – ausgewählte Fragestellungen aus Sicht der unternehmerischen Praxis und der Wissenschaft.” Die Unternehmensbesteuerung 10, no. 9 (2017): 537–42.
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2017 | Working Paper | LibreCat-ID: 5171
Uhde, André, and Sascha Tobias Wengerek. The Relationship between Credit Risk Transfer and Non-Performing Loans. Evidence from European Banks, n.d.
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2016 | Journal Article | LibreCat-ID: 2618
Betz, Stefan. “Auswahl internationaler Standorte - Wie lassen sich Standortentscheidungen methodisch unterstützen?” ForschungsForum Paderborn 19 (2016): 46–53.
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2016 | Journal Article | LibreCat-ID: 1771 |
Hoppe, Thomas, Ralf Maiterth, and Caren Sureth-Sloane. “Eigenkapitalverzehr und Substanzbesteuerung deutscher Unternehmen durch eine Vermögensteuer – eine empirische Analyse.” Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung 68, no. 1 (2016): 3–45. https://doi.org/10.1007/s41471-016-0005-x.
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2016 | Journal Article | LibreCat-ID: 20867
Sievers, Sönke, Tobias Schlüter, Ramona Busch, and Thomas Hartmann-Wendels. “Loan Pricing: Do Borrowers Benefit from Cost-Efficient Banking?” Credit and Capital Markets – Kredit Und Kapital (VHB-JOURQUAL 3 Ranking C) 49, no. 1 (2016): 93–125. https://doi.org/10.3790/ccm.49.1.93.
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2016 | Journal Article | LibreCat-ID: 4586
Schlueter, Tobias, Ramona Busch, Soenke Sievers, and Thomas Hartmann-Wendels. “Loan Pricing: Do Borrowers Benefit from Cost-Efficient Banking?” Credit and Capital Markets--Kredit Und Kapital 49, no. 1 (2016): 93–125. https://doi.org/10.3790/ccm.49.1.93.
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2016 | Book | LibreCat-ID: 4714
König, Rolf, and Caren Sureth-Sloane. Besteuerung und Rechtsformwahl. 7th ed. Verlag Neue Wirtschafts-Briefe, Herne, 2016.
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2016 | Working Paper | LibreCat-ID: 4715
Niemann, Rainer, and Caren Sureth-Sloane. Does Capital Tax Uncertainty Delay Irreversible Risky Investment? Vol. 209. WU International Taxation Research Paper Series, 2016.
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2016 | Journal Article | LibreCat-ID: 4739
Ortmann, Regina, and Caren Sureth-Sloane. “Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?” Journal of Business Economics 86, no. 5 (2016): 441–75. https://doi.org/10.1007/s11573-015-0780-6.
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2016 | Working Paper | LibreCat-ID: 5020
Hegemann, Annika. Hemmt Die Veräußerungsgewinnbesteuerung Unternehmerische Flexibilität? Vol. 203. Arqus, Quantitative Research in Taxation, 2016.
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2016 | Dissertation | LibreCat-ID: 5021
Hegemann, Annika. Investitionszeitpunktentscheidungen bei Veräußerungsgewinnbesteuerung. Paderborn: Universität Paderborn, 2016.
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2016 | Working Paper | LibreCat-ID: 5022
Alberternst, Stephan, and Caren Sureth-Sloane. Interest Barrier and Capital Structure Response. Vol. 206. Arqus, Quantitative Research in Taxation, 2016.
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2016 | Working Paper | LibreCat-ID: 5023
Alberternst, Stephan. Relevanz der deutschen Zinsschranke für Einzelunternehmer und Personengesellschaften - eine dynamische Analyse der Betroffenheit. Vol. 207. arqus, Quantitative Research in Taxation, 2016.
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2016 | Dissertation | LibreCat-ID: 5024
Alberternst, Stephan. Die deutsche Zinsschranke : Betroffenheit, Wirksamkeit und ökonomische Konsequenzen. Paderborn: Universität Paderborn, 2016.
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2016 | Journal Article | LibreCat-ID: 5130
Sievers, Sönke, Oliver Mehring, Georg Keienburg, and Jens Kengelbach. “Erfolgsfaktoren bei Mergers and Acquisitions – Warum schaffen Portfoliomaster mehr Value Added?” Corporate Finance (VHB-JOURQUAL 3 Ranking D) 81, no. 9 (2016): 283–90.
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2016 | Report | LibreCat-ID: 5200
Kengelbach, Jens, Georg Keienburg, Timo Schmid, Sönke Sievers, and Oliver Mehring. Masters of the Corporate Portfolio. The Boston Consulting Group, Inc., M&A Report, 2016.
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2016 | Journal Article | LibreCat-ID: 1450
Pelster, Matthias, Vera Hagemann, and Franziska Laporte Uribe. “Key Aspects of a Sustainable Health Insurance System in Germany.” Applied Health Economics and Health Policy 14, no. 3 (2016): 293–312. https://doi.org/10.1007/s40258-016-0223-8.
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2016 | Journal Article | LibreCat-ID: 3376
Uhde, André. “Risk-Taking Incentives through Excess Variable Compensation: Evidence from European Banks.” The Quarterly Review of Economics and Finance 60, no. 5 (2016): 12–28. https://doi.org/10.1016/j.qref.2015.11.009.
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2016 | Journal Article | LibreCat-ID: 4034
Florou, Annita, Urska Kosi, and Peter F Pope. “Are International Accounting Standards More Credit Relevant than Domestic Standards?” Accounting and Business Research 47, no. 1 (2016): 1–29. https://doi.org/10.1080/00014788.2016.1224968.
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