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568 Publications
2017 | Working Paper | LibreCat-ID: 20868
Sievers, Sönke, et al. Predicting Early Warning Signals of Financial Distress: Theory and Empirical Evidence. 2017, doi:10.2139/ssrn.2237757.
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2017 | Journal Article | LibreCat-ID: 2241
Hoppe, Thomas, et al. “Warum ist unser Steuersystem so komplex? Eine befragungsbasierte Analyse.” Die Wirtschaftsprüfung, vol. 70, no. 17, IDW, 2017, pp. 1026–33.
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2017 | Report | LibreCat-ID: 2247 | 
Hoppe, Thomas, et al. 2016 Global MNC Tax Complexity Survey - Executive Summary. 2017, doi:10.13140/RG.2.2.23707.46881.
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2017 | Working Paper | LibreCat-ID: 2250 |
Hoppe, Thomas, et al. What Are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries. 2017, doi:10.2139/ssrn.3046546.
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2017 | Working Paper | LibreCat-ID: 4702
Flagmeier, Vanessa, et al. When Do Managers Highlight Their Effective Tax Rate? Vol. 214, 2017, doi: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, 2017, doi: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. Verlag Dr. Kovac, 2017.
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2017 | Dissertation | LibreCat-ID: 5012
Brinkmann, Bastian. Die Bewertung der Steuerstrategie von Unternehmen. 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, vol. 27, no. 10, 2017, pp. 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, vol. 26, no. 3, Informa UK Limited, 2017, pp. 419–40, doi:10.1080/09638180.2016.1169938.
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2017 | Report | LibreCat-ID: 5174
Sievers, Sönke, et al. The Technology Takeover. The Boston Consulting Group, Inc., M&A Report, 2017.
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2017 | Journal Article | LibreCat-ID: 5185
Hüther, Niklas, et al. “Paying for Performance in Private Equity: Evidence from VC Partnerships.” SSRN Electronic Journal, 2017, doi:10.2139/ssrn.3087320.
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2017 | Journal Article | LibreCat-ID: 5199
Klobucnik, Jan, et al. “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, vol. 79, Elsevier BV, 2017, pp. 57–73, doi: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, vol. 21, no. 1, Springer Nature, 2017, pp. 63–118, doi: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, et al. Unternehmerische Finanzierungspolitik. 1st ed., vol. 1, Schäffer Poeschel, 2017.
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2017 | Journal Article | LibreCat-ID: 3542
Valentincic, Aljosa, et al. “Accounting Quality in Private Firms during the Transition towards International Standards.” Accounting in Europe, vol. 14, no. 3, 2017, pp. 358–87, doi:10.1080/17449480.2017.1378821.
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2017 | Journal Article | LibreCat-ID: 4685
Diller, Markus, et al. “Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment.” European Accounting Review, vol. 26, no. 3, 2017, pp. 441–68, doi:10.1080/09638180.2016.1169939.
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2017 | Journal Article | LibreCat-ID: 47913
Reimsbach, Daniel, et al. “Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investors’ Information Processing.” European Accounting Review, vol. 27, no. 3, Informa UK Limited, 2017, pp. 559–81, doi:10.1080/09638180.2016.1273787.
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2017 | Journal Article | LibreCat-ID: 4774
Ebert, Michael, et al. “Discretionary Aggregation.” The Accounting Review, vol. 92, no. 1, 2017, pp. 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.” Aktuelle Fragestellungen zu Produktion, Logistik und Controlling, edited by Stefan Betz, Dr. Kovac, 2017, pp. 139–86.
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2017 | Book Chapter | LibreCat-ID: 50383
Fiedler, Moritz. “Implikationen einer wertorientierten Unternehmensführung für Standortplanungsentscheidungen.” Aktuelle Fragestellungen zu Produktion, Logistik und Controlling, edited by Stefan Betz, Dr. Kovac, 2017, pp. 187–229.
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2017 | Book Chapter | LibreCat-ID: 50385
Osthoff, Lennart. “Betriebliche Standortplanung international agierender Unternehmen.” Aktuelle Fragestellungen zu Produktion, Logistik und Controlling, edited by Stefan Betz, Dr. Kovac, 2017, pp. 233–63.
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2017 | Book Chapter | LibreCat-ID: 50392
Opitz, Oliver. “Kategorisierungsmöglichkeiten für die Erzeugung von Dienstleistungen.” Aktuelle Fragestellungen zu Produktion, Logistik und Controlling, edited by Stefan Betz, Dr. Kovac, 2017, pp. 13–45.
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2017 | Book Chapter | LibreCat-ID: 50402
Faupel, Christian. “Entscheidungsunterstützung durch das Controlling mittels Reporting Design.” Aktuelle Fragestellungen zu Produktion, Logistik und Controlling, edited by Stefan Betz, Dr. Kovac, 2017, pp. 115–39.
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2017 | Journal Article | LibreCat-ID: 4703 |
Hegemann, Annika, et al. “Hold or Sell? How Capital Gains Taxation Affects Holding Decisions.” Review of Managerial Science, vol. 11, no. 3, 2017, pp. 571–603, 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 Caren Sureth-Sloane. “Herausforderungen neuer digitaler Geschäftsmodelle für die Bestimmung von Verrechnungspreisen.” Betriebswirtschaftliche Implikationen der digitalen Transformation, edited by Stefan Krause and Bernhard Pellens, vol. 72, 2017, pp. 143–65.
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2017 | Book Chapter | LibreCat-ID: 5017
Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft, ., and Caren Sureth-Sloane. “Digitalisierung und Besteuerung.” Betriebswirtschaftliche Implikationen der digitalen Transformation, edited by Stefan Krause and Bernhard Pellens, vol. 72, ZfBF Schmalenbach-Gesellschaft, 2017, pp. 123–42.
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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, vol. 10, no. 9, Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft, 2017, pp. 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.
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2016 | Journal Article | LibreCat-ID: 2618
Betz, Stefan. “Auswahl internationaler Standorte - Wie lassen sich Standortentscheidungen methodisch unterstützen?” ForschungsForum Paderborn, vol. 19, 2016, pp. 46–53.
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2016 | Journal Article | LibreCat-ID: 1771 |
Hoppe, Thomas, et al. “Eigenkapitalverzehr und Substanzbesteuerung deutscher Unternehmen durch eine Vermögensteuer – eine empirische Analyse.” Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung, vol. 68, no. 1, Springer Nature, 2016, pp. 3–45, doi:10.1007/s41471-016-0005-x.
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2016 | Journal Article | LibreCat-ID: 20867
Sievers, Sönke, et al. “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, 2016, pp. 93–125, doi:10.3790/ccm.49.1.93.
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2016 | Journal Article | LibreCat-ID: 4586
Schlueter, Tobias, et al. “Loan Pricing: Do Borrowers Benefit from Cost-Efficient Banking?” Credit and Capital Markets--Kredit Und Kapital, vol. 49, no. 1, 2016, pp. 93–125, doi: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, 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, vol. 86, no. 5, 2016, pp. 441–75, doi: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, 2016.
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2016 | Dissertation | LibreCat-ID: 5021
Hegemann, Annika. Investitionszeitpunktentscheidungen bei Veräußerungsgewinnbesteuerung. 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, 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, 2016.
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2016 | Dissertation | LibreCat-ID: 5024
Alberternst, Stephan. Die deutsche Zinsschranke : Betroffenheit, Wirksamkeit und ökonomische Konsequenzen. Universität Paderborn, 2016.
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2016 | Journal Article | LibreCat-ID: 5130
Sievers, Sönke, et al. “Erfolgsfaktoren bei Mergers and Acquisitions – Warum schaffen Portfoliomaster mehr Value Added?” Corporate Finance (VHB-JOURQUAL 3 Ranking D), vol. 81, no. 9, Corporate Finance, 2016, pp. 283–90.
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2016 | Report | LibreCat-ID: 5200
Kengelbach, Jens, et al. 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, et al. “Key Aspects of a Sustainable Health Insurance System in Germany.” Applied Health Economics and Health Policy, vol. 14, no. 3, Springer Nature, 2016, pp. 293–312, doi: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, vol. 60, no. 5, Elsevier, 2016, pp. 12–28, doi:https://doi.org/10.1016/j.qref.2015.11.009.
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2016 | Journal Article | LibreCat-ID: 4034
Florou, Annita, et al. “Are International Accounting Standards More Credit Relevant than Domestic Standards?” Accounting and Business Research, vol. 47, no. 1, 2016, pp. 1–29, doi:10.1080/00014788.2016.1224968.
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