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568 Publications
2015 | Working Paper | LibreCat-ID: 4757
Niemann, R., & Sureth-Sloane, C. (2015). Investment Effects of Wealth Taxes under Uncertainty and Irreversibility (Vol. 209).
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2015 | Working Paper | LibreCat-ID: 4758
Hegemann, A., Kunoth, A., Rupp, K., & Sureth-Sloane, C. (2015). Hold or Sell? How Capital Gains Taxation Affects Holding Decisions (Vol. 183).
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2015 | Working Paper | LibreCat-ID: 4759
Alberternst, S., & Sureth-Sloane, C. (2015). The Effect of Taxes on Corporate Financing Decision - Evidence from the German Interest Barrier (Vol. 182).
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2015 | Journal Article | LibreCat-ID: 4873
Schlueter, T., Sievers, S., & Hartmann-Wendels, T. (2015). Bank funding stability, pricing strategies and the guidance of depositors. Journal of Banking & Finance (VHB-JOURQUAL 3 Ranking A), 51, 43–61. https://doi.org/10.2139/ssrn.2001449
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2015 | Working Paper | LibreCat-ID: 5025
Alberternst, S., & Schwar, T. (2015). Relevanz der Zinsschranke – eine empirische Untersuchung der betroffenen Unternehmen von 2008 bis 2012 (Vol. 200).
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2015 | Dissertation | LibreCat-ID: 5026
Rickermann, A. (2015). Die Besteuerung von Personengesellschaften unter besonderer Berücksichtigung der Verlustnutzungskonzeptionen und Gewinnverwendungsoptionen - Eine Analyse der Wechselwirkungen zwischen § 10d, § 15a, § 32a und § 34a EStG. Hamburg: Verlag Dr. Kovac.
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2015 | Journal Article | LibreCat-ID: 5047
Sureth, C. (2015). Mehr Theorie wagen: Eine neue Ausbildung für die Praxis? WiSt - Wirtschaftswissenschaftliches Studium, 42(5), 257–260. https://doi.org/10.15358/0340-1650_2013_5_257
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| DOI
2015 | Working Paper | LibreCat-ID: 14913
Ortmann, R. (2015). Uncertainty in Weighting Formulary Apportionment Factors and Its Impact on After-Tax Income of Multinational Groups (Vol. 198).
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2015 | Journal Article | LibreCat-ID: 4396
Farruggio, C., & Uhde, A. (2015). Determinants of loan securitization in European banking. Journal of Banking and Finance, 56, 12–27. https://doi.org/10.1016/j.jbankfin.2015.01.015
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| DOI
2015 | Journal Article | LibreCat-ID: 4035
Florou, A., & Kosi, U. (2015). Does mandatory IFRS adoption facilitate debt financing? Review of Accounting Studies, 20(4), 1407–1456. https://doi.org/10.1007/s11142
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| DOI
2015 | Journal Article | LibreCat-ID: 4747
Ortmann, R. (2015). Uncertainty in Weighting Formulary Apportionment Factors. Die Betriebswirtschaft, 75(3), 161–177.
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2015 | Journal Article | LibreCat-ID: 46057
Ortmann, R. (2015). Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups? Die Betriebswirtschaft, 75(3), 161–177.
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2015 | Journal Article | LibreCat-ID: 46058
Diller, M., Grottke, M., & Lorenz, J. (2015). Investitionsneutrale Besteuerung des ökonomischen Gewinns: ein Abriss jüngerer Forschungsbeiträge. Wirtschaftswissenschaftliches Studium (WiSt), 44(11), 606–641.
LibreCat
2015 | Journal Article | LibreCat-ID: 46056
Diller, M., & Lorenz, J. (2015). Tax Aggressiveness of Taxpayers with Heterogenous Income and Uncertainty about Taxable Income. FinanzArchiv / Public Finance Analysis, 71(4), 506–530.
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2015 | Journal Article | LibreCat-ID: 47910
Hahn, R., Reimsbach, D., & Schiemann, F. (2015). Organizations, Climate Change, and Transparency. Organization & Environment, 28(1), 80–102. https://doi.org/10.1177/1086026615575542
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| DOI
2015 | Journal Article | LibreCat-ID: 47909
Reimsbach, D., & Hauschild, B. (2015). Testing vs. building accounting theory with experimental research: insights from management research. International Journal of Behavioural Accounting and Finance, 5(1), Article 82. https://doi.org/10.1504/ijbaf.2015.071050
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| DOI
2015 | Book Chapter | LibreCat-ID: 50351
Heitmann, I. (2015). Analyse der Anwendbarkeit von Six Sigma als Instrument der Investitionsplanung. In S. Betz (Ed.), Ausgewählte Probleme des Logistikmanagements (2nd ed., pp. 305–328). Dr. Kovac.
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2015 | Book Chapter | LibreCat-ID: 50372
Puls, C. (2015). Konzeption eines Logistikcontrollingansatzes zur Abwicklung zeitkritischer Transportvorgänge. In S. Betz (Ed.), Ausgewählte Probleme des Logistikmanagements (2nd ed., pp. 167–186). Dr. Kovac.
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2015 | Book Chapter | LibreCat-ID: 50362
Koch, C. (2015). Entwicklung eines qualitativen Verfahrens zur Bewertung logistischer Investitionen. In S. Betz (Ed.), Ausgewählte Probleme des Logistikmanagements (2nd ed., pp. 273–304). Dr. Kovac.
LibreCat
2015 | Book Chapter | LibreCat-ID: 50379
Ortgiese, M. (2015). Klassenspezifische und zeitraumbezogene Logistikmengenprognose. In S. Betz (Ed.), Ausgewählte Probleme des Logistikmanagements (2nd ed., pp. 911–108). Dr. Kovac.
LibreCat
2015 | Book Chapter | LibreCat-ID: 50391
Opitz, O. (2015). Verrechnungspreise in Speditionskooperationen. In S. Betz (Ed.), Ausgewählte Probleme des Logistikmanagements (2nd ed., pp. 11–44). Dr. Kovac.
LibreCat
2015 | Book Chapter | LibreCat-ID: 50401
Faupel, C. (2015). Verrechnungspreise in Speditionskooperationen. In S. Betz (Ed.), Ausgewählte Probleme des Logistikmanagements (2nd ed., pp. 11–44). Dr. Kovac.
LibreCat
2015 | Working Paper | LibreCat-ID: 2254 | 
Hoppe, T., Maiterth, R., & Sureth-Sloane, C. (2015). Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse. https://doi.org/10.2139/ssrn.2548398
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2014 | Book Chapter | LibreCat-ID: 2614
Betz, S. (2014). Outsourcing von Lagerdienstleistungen als operatives Entscheidungsproblem. In C. Mieke (Ed.), Logistikorientiertes Produktionsmanagement (pp. 117–144). Brandenburg.
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2014 | Book | LibreCat-ID: 3389
Gräfer, H., Schiller, B., & Rösner, S. (2014). Finanzierung - Grundlagen, Institutionen, Instrumente und Kapitalmarkttheorie (8th ed., Vol. 8). Berlin: Erich Schmidt Verlag.
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2014 | Journal Article | LibreCat-ID: 3699
Müller, J. (2014). The challenge of assessing the market value of private companies using a standardised combination method for tax purposes--Lessons to be learnt from past experience. European Accounting Review, (1), 117--141.
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2014 | Working Paper | LibreCat-ID: 4750
Ortmann, R., & Sureth-Sloane, C. (2014). Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups? (Vol. 165).
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2014 | Newspaper Article | LibreCat-ID: 4760
Sureth-Sloane, C. (2014). Der Wandel wird zur Daueraufgabe. Frankfurter Allgemeine Zeitung.
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2014 | Book Chapter | LibreCat-ID: 5027
Sureth-Sloane, C. (2014). Vermögensteuer als Beitrag der Wohlhabenden für mehr Gleichheit - eine wirtschaftswissenschaftliche Betrachtung eines Steuerreformvorschlags. In U. Braukmann, B. Kremer, & H.-H. Kremer (Eds.), Wirtschaftspädagogische Handlungsfelder. Detmold: Eusl Verlag.
LibreCat
2014 | Dissertation | LibreCat-ID: 5030
Kortebusch, P. (2014). Zur Attraktivität von Advance Tax Rulings (ATRs) und Advance Pricing Agreements (APAs) für Investoren und Steuerbehörden: The Attractiveness of Advance Tax Rulings (ATRs) and Advance Pricing Agreements(APAs) for Investors and Tax Authorities. Paderborn: Universität Paderborn.
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2014 | Working Paper | LibreCat-ID: 5033
Kortebusch, P. (2014). Should Multinational Companies Request an Advance Pricing Agreement (APA) - Or Shouldn’t They? (Vol. 173).
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2014 | Working Paper | LibreCat-ID: 5036
Fahr, R., Janssen, E. A., & Sureth-Sloane, C. (2014). Can Tax Rate Increases Foster Investment Under Entry and Exit Flexibility? - Insights from an Economic Experiment (Vol. 166).
LibreCat
2014 | Working Paper | LibreCat-ID: 5037
Diller, M., Kortebusch, P., Schneider, G., & Sureth-Sloane, C. (2014). Do Investors Request Advance Tax Rulings to Alleviate Tax Risk (and do tax authorities provide them)? A Joint Taxpayers’ and Tax Authorities’ View on Investment Behavior (Vol. 167).
LibreCat
2014 | Working Paper | LibreCat-ID: 5040
Diller, M., Kortebusch, P., Schneider, G., & Sureth-Sloane, C. (2014). Boon or Bane? Advance Tax Rulings As a Measure to Mitigate Tax Uncertainty and Foster Investment (Vol. 187).
LibreCat
2014 | Working Paper | LibreCat-ID: 5333
Müller, J. (2014). The Challenge of Assessing the Market Value of Private Companies Using a Standardized Combination Method for Tax Purposes – Lessons to be Learned from Past Experience (Vol. Volume 23, Number 1, pp. 117-141(25)). Routledge, part of the Taylor & Francis Group. https://doi.org/10.1080/09638180.2012.746528
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| DOI
2014 | Journal Article | LibreCat-ID: 14918
Maßbaum, A., & Sureth-Sloane, C. (2014). Thin Capitalization Rules and Entrepreneurial Capital Structure Decisions. Business Research, 2(2), 147–169. https://doi.org/10.1007/bf03342708
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| DOI
2014 | Journal Article | LibreCat-ID: 23413
Bischof, J., & Ebert, M. (2014). IFRS 7 Disclosures and Risk Perception of Financial Instruments. Schmalenbach Business Review, 66, 276–308. https://doi.org/10.1007/bf03396908
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| DOI
2014 | Conference Paper | LibreCat-ID: 37107
Florou, A., & Kosi, U. (2014). Does mandatory IFRS adoption facilitate debt financing? . DART Research Seminar, Graz, Austria.
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2014 | Working Paper | LibreCat-ID: 37090
Koren, J., Kosi, U., & Valentincic, A. (2014). Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk.
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2014 | Journal Article | LibreCat-ID: 4037
Kosi, U., & Reither, A. (2014). Determinants of corporate participation in the IFRS 4 (insurance contracts) replacement process. Accounting in Europe, 11(1), 89–112. https://doi.org/10.1080/17449480.2014.897459
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| DOI
2014 | Journal Article | LibreCat-ID: 4879
Koren, J., Kosi, U., & Valentincic, A. (2014). Does Financial Statement Audit Reduce the Cost of Debt of Private Firms? SSRN Electronic Journal .
LibreCat
2014 | Journal Article | LibreCat-ID: 47906
Hahn, R., & Reimsbach, D. (2014). Are we on track with sustainability literacy? Journal of Global Responsibility, 5(1), 55–67. https://doi.org/10.1108/jgr-12-2013-0016
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| DOI
2014 | Journal Article | LibreCat-ID: 47908
Hauschild, B., & Reimsbach, D. (2014). Modeling sequential R&D investments: a binomial compound option approach. Business Research, 8(1), 39–59. https://doi.org/10.1007/s40685-014-0017-5
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| DOI
2014 | Dissertation | LibreCat-ID: 50371
Puls, C. (2014). Zielorientiertes Management von Logistikdienstleistungen in Netzwerken kooperierender Unternehmen. Dr. Kovac.
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2014 | Dissertation | LibreCat-ID: 50378
Ortgiese, M. (2014). Integrierte Lagerstandort- und -kapazitätsplanung als Gegenstand der strategischen Logistk. Dr. Kovac.
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2014 | Dissertation | LibreCat-ID: 46059
Kortebusch, P. (2014). Zur Attraktivität von Advance Tax Rulings (ATRs) und Advance Pricing Agreements (APAs) für Investoren und Steuerbehörden: The Attractiveness of Advance Tax Rulings (ATRs) and Advance Pricing Agreements(APAs) for Investors and Tax Authorities, Synopse zur Dissertation.
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2013 | Book Chapter | LibreCat-ID: 2610
Betz, S. (2013). Operative Handlungsempfehlungen für eine kostenorientierte Instandhaltungsplanung. In S. Betz (Ed.), Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik (pp. 87–116). Hamburg.
LibreCat
2013 | Book Chapter | LibreCat-ID: 2611
Betz, S. (2013). Innovationsrisikomanagement bei unsicheren Cash-Flow-Prognosen. In S. Betz (Ed.), Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik (pp. 147–178). Hamburg.
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2013 | Book Chapter | LibreCat-ID: 2613
Betz, S. (2013). Integration von Instandhaltungskosten in das Innovationsrisikomanagement. In G. Seicht (Ed.), Jahrbuch für Controlling und Rechnungswesen (pp. 595–618). Wien.
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2013 | Book (Editor) | LibreCat-ID: 2670
Betz, S. (Ed.). (2013). Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik. Hamburg.
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