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568 Publications


2017 | Working Paper | LibreCat-ID: 20868
S. Sievers, J. Klobucnik, and D. Miersch, Predicting Early Warning Signals of Financial Distress: Theory and Empirical Evidence. 2017.
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2017 | Journal Article | LibreCat-ID: 2241
T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, “Warum ist unser Steuersystem so komplex? Eine befragungsbasierte Analyse,” Die Wirtschaftsprüfung, vol. 70, no. 17, pp. 1026–1033, 2017.
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2017 | Report | LibreCat-ID: 2247 | OA
T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, 2016 Global MNC Tax Complexity Survey - Executive Summary. 2017.
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2017 | Working Paper | LibreCat-ID: 2250 | OA
T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries. 2017.
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2017 | Working Paper | LibreCat-ID: 4702
V. Flagmeier, J. Müller, and C. Sureth-Sloane, When Do Managers Highlight Their Effective Tax Rate?, vol. 214. 2017.
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2017 | Working Paper | LibreCat-ID: 4712
A. Mehrmann and C. Sureth-Sloane, Tax Loss Offset Restrictions and Biased Perception of Risky Investments, vol. 222. 2017.
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2017 | Book | LibreCat-ID: 4713
C. Sureth-Sloane, 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
M. Ebert and G. T. Schneider, Is there more voluntary disclosure if investors are better informed? 2017.
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2017 | Dissertation | LibreCat-ID: 5011
A. Mehrmann, 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
B. Brinkmann, Die Bewertung der Steuerstrategie von Unternehmen. Hamburg: Verlag Dr. Kovac, 2017.
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2017 | Journal Article | LibreCat-ID: 5013
T. Bornemann and E. Eberhartinger, “Die Initiative der EU zum öffentlichen Country-by-Country Reporting,” RWZ- Zeitschrift für Recht und Rechnungswesen, vol. 27, no. 10, pp. 319–325, 2017.
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2017 | Journal Article | LibreCat-ID: 5014
T. Bauer and T. Kourouxous, “Capital Charge Rates, Investment Incentives and Taxation,” European Accounting Review, vol. 26, no. 3, pp. 419–440, 2017.
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2017 | Report | LibreCat-ID: 5174
S. Sievers et al., The Technology Takeover. The Boston Consulting Group, Inc., M&A Report, 2017.
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2017 | Journal Article | LibreCat-ID: 5185
N. Hüther, D. Robinson, S. Sievers, and T. Hartmann-Wendels, “Paying for Performance in Private Equity: Evidence from VC Partnerships,” SSRN Electronic Journal, 2017.
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2017 | Journal Article | LibreCat-ID: 5199
J. Klobucnik, D. Miersch, and S. 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
H. Köster and M. Pelster, “Financial penalties and bank performance,” Journal of Banking & Finance, vol. 79, pp. 57–73, 2017.
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2017 | Journal Article | LibreCat-ID: 1448
M. Pelster and J. Vilsmeier, “The determinants of CDS spreads: evidence from the model space,” Review of Derivatives Research, vol. 21, no. 1, pp. 63–118, 2017.
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2017 | Journal Article | LibreCat-ID: 1452
M. Pelster, “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
S. Paul, A. Horsch, D. Kaltofen, A. Uhde, and G. Weiß, Unternehmerische Finanzierungspolitik, 1st ed., vol. 1. Schäffer Poeschel, 2017.
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2017 | Journal Article | LibreCat-ID: 3542
A. Valentincic, A. Novak, and U. Kosi, “Accounting quality in private firms during the transition towards international standards,” Accounting in Europe, vol. 14, no. 3, pp. 358–387, 2017, doi: 10.1080/17449480.2017.1378821.
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2017 | Journal Article | LibreCat-ID: 4685
M. Diller, P. Kortebusch, G. Schneider, and C. Sureth-Sloane, “Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment,” European Accounting Review, vol. 26, no. 3, pp. 441–468, 2017, doi: 10.1080/09638180.2016.1169939.
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2017 | Journal Article | LibreCat-ID: 47913
D. Reimsbach, R. Hahn, and A. Gürtürk, “Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investors’ Information Processing,” European Accounting Review, vol. 27, no. 3, pp. 559–581, 2017, doi: 10.1080/09638180.2016.1273787.
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2017 | Journal Article | LibreCat-ID: 4774
M. Ebert, D. Simons, and J. D. Stecher, “Discretionary aggregation,” The Accounting Review, vol. 92, no. 1, pp. 73--91, 2017.
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2017 | Book Chapter | LibreCat-ID: 50380
D. Hrnjadovic, “Möglichkeiten und Grenzen der Messung, Kontrolle und Sicherung der Qualität logistischer Prozesse,” in Aktuelle Fragestellungen zu Produktion, Logistik und Controlling, S. Betz, Ed. Hamburg: Dr. Kovac, 2017, pp. 139–186.
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2017 | Book Chapter | LibreCat-ID: 50383
M. Fiedler, “Implikationen einer wertorientierten Unternehmensführung für Standortplanungsentscheidungen,” in Aktuelle Fragestellungen zu Produktion, Logistik und Controlling, S. Betz, Ed. Hamburg: Dr. Kovac, 2017, pp. 187–229.
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2017 | Book Chapter | LibreCat-ID: 50385
L. Osthoff, “Betriebliche Standortplanung international agierender Unternehmen,” in Aktuelle Fragestellungen zu Produktion, Logistik und Controlling, S. Betz, Ed. Hamburg: Dr. Kovac, 2017, pp. 233–263.
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2017 | Book Chapter | LibreCat-ID: 50392
O. Opitz, “Kategorisierungsmöglichkeiten für die Erzeugung von Dienstleistungen,” in Aktuelle Fragestellungen zu Produktion, Logistik und Controlling, S. Betz, Ed. Hamburg: Dr. Kovac, 2017, pp. 13–45.
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2017 | Book Chapter | LibreCat-ID: 50402
C. Faupel, “Entscheidungsunterstützung durch das Controlling mittels Reporting Design,” in Aktuelle Fragestellungen zu Produktion, Logistik und Controlling, S. Betz, Ed. Hamburg: Dr. Kovac, 2017, pp. 115–139.
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2017 | Journal Article | LibreCat-ID: 4703 | OA
A. Hegemann, A. Kunoth, K. Rupp, and C. Sureth-Sloane, “Hold or Sell? How Capital Gains Taxation Affects Holding Decisions,” Review of Managerial Science, vol. 11, no. 3, pp. 571–603, 2017, doi: 10.1007/s11846-016-0197-9 .
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2017 | Book Chapter | LibreCat-ID: 5015
. Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaft and C. Sureth-Sloane, “Herausforderungen neuer digitaler Geschäftsmodelle für die Bestimmung von Verrechnungspreisen,” in Betriebswirtschaftliche Implikationen der digitalen Transformation, vol. 72, S. Krause and B. Pellens, Eds. 2017, pp. 143–165.
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2017 | Book Chapter | LibreCat-ID: 5017
. Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft and C. Sureth-Sloane, “Digitalisierung und Besteuerung,” in Betriebswirtschaftliche Implikationen der digitalen Transformation, vol. 72, S. Krause and B. Pellens, Eds. ZfBF Schmalenbach-Gesellschaft, 2017, pp. 123–142.
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2017 | Journal Article | LibreCat-ID: 5016
. Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaft and C. Sureth-Sloane, “Immaterielle Vermögenswerte – ausgewählte Fragestellungen aus Sicht der unternehmerischen Praxis und der Wissenschaft,” Die Unternehmensbesteuerung, vol. 10, no. 9, pp. 537–542, 2017.
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2017 | Working Paper | LibreCat-ID: 5171
A. Uhde and S. T. Wengerek, The relationship between credit risk transfer and non-performing loans. Evidence from European banks. .
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2016 | Journal Article | LibreCat-ID: 2618
S. Betz, “Auswahl internationaler Standorte - Wie lassen sich Standortentscheidungen methodisch unterstützen?,” ForschungsForum Paderborn, vol. 19, pp. 46–53, 2016.
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2016 | Journal Article | LibreCat-ID: 1771 | OA
T. Hoppe, R. Maiterth, and C. Sureth-Sloane, “Eigenkapitalverzehr und Substanzbesteuerung deutscher Unternehmen durch eine Vermögensteuer – eine empirische Analyse,” Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung, vol. 68, no. 1, pp. 3–45, 2016.
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2016 | Journal Article | LibreCat-ID: 20867
S. Sievers, T. Schlüter, R. Busch, and T. Hartmann-Wendels, “Loan Pricing: Do Borrowers Benefit from Cost-Efficient Banking?,” Credit and Capital Markets – Kredit und Kapital (VHB-JOURQUAL 3 Ranking C), vol. 49, no. 1, pp. 93–125, 2016.
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2016 | Journal Article | LibreCat-ID: 4586
T. Schlueter, R. Busch, S. Sievers, and T. Hartmann-Wendels, “Loan Pricing: Do Borrowers Benefit from Cost-Efficient Banking?,” Credit and Capital Markets--Kredit und Kapital, vol. 49, no. 1, pp. 93–125, 2016.
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2016 | Book | LibreCat-ID: 4714
R. König and C. Sureth-Sloane, Besteuerung und Rechtsformwahl, 7th ed. Verlag Neue Wirtschafts-Briefe, Herne, 2016.
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2016 | Working Paper | LibreCat-ID: 4715
R. Niemann and C. Sureth-Sloane, Does Capital Tax Uncertainty Delay Irreversible Risky Investment?, vol. 209. 2016.
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2016 | Journal Article | LibreCat-ID: 4739
R. Ortmann and C. Sureth-Sloane, “Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?,” Journal of Business Economics, vol. 86, no. 5, pp. 441–475, 2016.
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2016 | Working Paper | LibreCat-ID: 5020
A. Hegemann, Hemmt die Veräußerungsgewinnbesteuerung unternehmerische Flexibilität?, vol. 203. 2016.
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2016 | Dissertation | LibreCat-ID: 5021
A. Hegemann, Investitionszeitpunktentscheidungen bei Veräußerungsgewinnbesteuerung. Paderborn: Universität Paderborn, 2016.
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2016 | Working Paper | LibreCat-ID: 5022
S. Alberternst and C. Sureth-Sloane, Interest Barrier and Capital Structure Response, vol. 206. 2016.
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2016 | Working Paper | LibreCat-ID: 5023
S. Alberternst, Relevanz der deutschen Zinsschranke für Einzelunternehmer und Personengesellschaften - eine dynamische Analyse der Betroffenheit, vol. 207. 2016.
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2016 | Dissertation | LibreCat-ID: 5024
S. Alberternst, Die deutsche Zinsschranke : Betroffenheit, Wirksamkeit und ökonomische Konsequenzen. Paderborn: Universität Paderborn, 2016.
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2016 | Journal Article | LibreCat-ID: 5130
S. Sievers, O. Mehring, G. Keienburg, and J. Kengelbach, “Erfolgsfaktoren bei Mergers and Acquisitions – Warum schaffen Portfoliomaster mehr Value Added?,” Corporate Finance (VHB-JOURQUAL 3 Ranking D), vol. 81, no. 9, pp. 283–290, 2016.
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2016 | Report | LibreCat-ID: 5200
J. Kengelbach, G. Keienburg, T. Schmid, S. Sievers, and O. 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
M. Pelster, V. Hagemann, and F. Laporte Uribe, “Key Aspects of a Sustainable Health Insurance System in Germany,” Applied Health Economics and Health Policy, vol. 14, no. 3, pp. 293–312, 2016.
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2016 | Journal Article | LibreCat-ID: 3376
A. Uhde, “Risk-taking incentives through excess variable compensation: Evidence from European banks,” The Quarterly Review of Economics and Finance, vol. 60, no. 5, pp. 12–28, 2016, doi: https://doi.org/10.1016/j.qref.2015.11.009.
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2016 | Journal Article | LibreCat-ID: 4034
A. Florou, U. Kosi, and P. F. Pope, “Are international accounting standards more credit relevant than domestic standards?,” Accounting and Business Research, vol. 47, no. 1, pp. 1–29, 2016, doi: 10.1080/00014788.2016.1224968.
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