Please note that LibreCat no longer supports Internet Explorer versions 8 or 9 (or earlier).
We recommend upgrading to the latest Internet Explorer, Google Chrome, or Firefox.
568 Publications
2015 | Working Paper | LibreCat-ID: 4757
Niemann, Rainer, and Caren Sureth-Sloane. Investment Effects of Wealth Taxes under Uncertainty and Irreversibility. Vol. 209. Arqus, Quantitative Research in Taxation, 2015.
LibreCat
2015 | Working Paper | LibreCat-ID: 4758
Hegemann, Annika, Angela Kunoth, Kristina Rupp, and Caren Sureth-Sloane. Hold or Sell? How Capital Gains Taxation Affects Holding Decisions. Vol. 183. Arqus, Quantitative Research in Taxation, 2015.
LibreCat
2015 | Working Paper | LibreCat-ID: 4759
Alberternst, Stephan, and Caren Sureth-Sloane. The Effect of Taxes on Corporate Financing Decision - Evidence from the German Interest Barrier. Vol. 182. Arqus, Quantitative Research in Taxation, 2015.
LibreCat
2015 | Journal Article | LibreCat-ID: 4873
Schlueter, Tobias, Sönke Sievers, and Thomas Hartmann-Wendels. “Bank Funding Stability, Pricing Strategies and the Guidance of Depositors.” Journal of Banking & Finance (VHB-JOURQUAL 3 Ranking A) 51 (2015): 43–61. https://doi.org/10.2139/ssrn.2001449.
LibreCat
| DOI
| Download (ext.)
2015 | Working Paper | LibreCat-ID: 5025
Alberternst, Stephan, and Torben Schwar. Relevanz der Zinsschranke – eine empirische Untersuchung der betroffenen Unternehmen von 2008 bis 2012. Vol. 200. arqus, Quantitative Research in Taxation, 2015.
LibreCat
2015 | Dissertation | LibreCat-ID: 5026
Rickermann, Anja. 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, 2015.
LibreCat
2015 | Journal Article | LibreCat-ID: 5047
Sureth, Caren. “Mehr Theorie wagen: Eine neue Ausbildung für die Praxis?” WiSt - Wirtschaftswissenschaftliches Studium 42, no. 5 (2015): 257–60. https://doi.org/10.15358/0340-1650_2013_5_257.
LibreCat
| DOI
2015 | Working Paper | LibreCat-ID: 14913
Ortmann, Regina. Uncertainty in Weighting Formulary Apportionment Factors and Its Impact on After-Tax Income of Multinational Groups. Vol. 198. Arqus - Quantitative Research in Taxation, 2015.
LibreCat
2015 | Journal Article | LibreCat-ID: 4396
Farruggio, Christian, and André Uhde. “Determinants of Loan Securitization in European Banking.” Journal of Banking and Finance 56 (2015): 12–27. https://doi.org/10.1016/j.jbankfin.2015.01.015 .
LibreCat
| DOI
2015 | Journal Article | LibreCat-ID: 4035
Florou, Annita, and Urska Kosi. “Does Mandatory IFRS Adoption Facilitate Debt Financing?” Review of Accounting Studies 20, no. 4 (2015): 1407–56. https://doi.org/10.1007/s11142.
LibreCat
| DOI
2015 | Journal Article | LibreCat-ID: 4747
Ortmann, Regina. “Uncertainty in Weighting Formulary Apportionment Factors.” Die Betriebswirtschaft 75, no. 3 (2015): 161–77.
LibreCat
2015 | Journal Article | LibreCat-ID: 46057
Ortmann, Regina. “Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?” Die Betriebswirtschaft 75, no. 3 (2015): 161–77.
LibreCat
2015 | Journal Article | LibreCat-ID: 46058
Diller, Markus, Markus Grottke, and Johannes Lorenz. “Investitionsneutrale Besteuerung des ökonomischen Gewinns: ein Abriss jüngerer Forschungsbeiträge.” Wirtschaftswissenschaftliches Studium (WiSt) 44, no. 11 (2015): 606–41.
LibreCat
2015 | Journal Article | LibreCat-ID: 46056
Diller, Markus, and Johannes Lorenz. “Tax Aggressiveness of Taxpayers with Heterogenous Income and Uncertainty about Taxable Income.” FinanzArchiv / Public Finance Analysis 71, no. 4 (2015): 506–30.
LibreCat
2015 | Journal Article | LibreCat-ID: 47910
Hahn, Rüdiger, Daniel Reimsbach, and Frank Schiemann. “Organizations, Climate Change, and Transparency.” Organization & Environment 28, no. 1 (2015): 80–102. https://doi.org/10.1177/1086026615575542.
LibreCat
| DOI
2015 | Journal Article | LibreCat-ID: 47909
Reimsbach, Daniel, and Bastian Hauschild. “Testing vs. Building Accounting Theory with Experimental Research: Insights from Management Research.” International Journal of Behavioural Accounting and Finance 5, no. 1 (2015). https://doi.org/10.1504/ijbaf.2015.071050.
LibreCat
| DOI
2015 | Book Chapter | LibreCat-ID: 50351
Heitmann, Ingmar. “Analyse der Anwendbarkeit von Six Sigma als Instrument der Investitionsplanung.” In Ausgewählte Probleme des Logistikmanagements, edited by Stefan Betz, 2nd ed., 305–28. Hamburg: Dr. Kovac, 2015.
LibreCat
2015 | Book Chapter | LibreCat-ID: 50372
Puls, Christoph. “Konzeption eines Logistikcontrollingansatzes zur Abwicklung zeitkritischer Transportvorgänge.” In Ausgewählte Probleme des Logistikmanagements, edited by Stefan Betz, 2nd ed., 167–86. Hamburg: Dr. Kovac, 2015.
LibreCat
2015 | Book Chapter | LibreCat-ID: 50362
Koch, Christian. “Entwicklung eines qualitativen Verfahrens zur Bewertung logistischer Investitionen.” In Ausgewählte Probleme des Logistikmanagements, edited by Stefan Betz, 2nd ed., 273–304. Hamburg: Dr. Kovac, 2015.
LibreCat
2015 | Book Chapter | LibreCat-ID: 50379
Ortgiese, Malte. “Klassenspezifische und zeitraumbezogene Logistikmengenprognose.” In Ausgewählte Probleme des Logistikmanagements, edited by Stefan Betz, 2nd ed., 911–108. Hamburg: Dr. Kovac, 2015.
LibreCat
2015 | Book Chapter | LibreCat-ID: 50391
Opitz, Oliver. “Verrechnungspreise in Speditionskooperationen.” In Ausgewählte Probleme des Logistikmanagements, edited by Stefan Betz, 2nd ed., 11–44. Hamburg: Dr. Kovac, 2015.
LibreCat
2015 | Book Chapter | LibreCat-ID: 50401
Faupel, Christian. “Verrechnungspreise in Speditionskooperationen.” In Ausgewählte Probleme des Logistikmanagements, edited by Stefan Betz, 2nd ed., 11–44. Hamburg: Dr. Kovac, 2015.
LibreCat
2015 | Working Paper | LibreCat-ID: 2254 | 
Hoppe, Thomas, Ralf Maiterth, and Caren Sureth-Sloane. Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse, 2015. https://doi.org/10.2139/ssrn.2548398.
LibreCat
| Files available
| DOI
| Download (ext.)
2014 | Book Chapter | LibreCat-ID: 2614
Betz, Stefan. “Outsourcing von Lagerdienstleistungen als operatives Entscheidungsproblem.” In Logistikorientiertes Produktionsmanagement, edited by Christian Mieke, 117–44. Brandenburg, 2014.
LibreCat
2014 | Book | LibreCat-ID: 3389
Gräfer, Horst, Bettina Schiller, and Sabrina Rösner. Finanzierung - Grundlagen, Institutionen, Instrumente und Kapitalmarkttheorie. 8th ed. Vol. 8. Berlin: Erich Schmidt Verlag, 2014.
LibreCat
2014 | Journal Article | LibreCat-ID: 3699
Müller, Jens. “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, no. 1 (2014): 117--141.
LibreCat
2014 | Working Paper | LibreCat-ID: 4750
Ortmann, Regina, and Caren Sureth-Sloane. Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups? Vol. 165. Arqus, Quantitative Research in Taxation, 2014.
LibreCat
2014 | Newspaper Article | LibreCat-ID: 4760
Sureth-Sloane, Caren. “Der Wandel wird zur Daueraufgabe.” Frankfurter Allgemeine Zeitung, 2014.
LibreCat
2014 | Book Chapter | LibreCat-ID: 5027
Sureth-Sloane, Caren. “Vermögensteuer als Beitrag der Wohlhabenden für mehr Gleichheit - eine wirtschaftswissenschaftliche Betrachtung eines Steuerreformvorschlags.” In Wirtschaftspädagogische Handlungsfelder, edited by Ulrich Braukmann, Bernadette Kremer, and H.-Hugo Kremer. Detmold: Eusl Verlag, 2014.
LibreCat
2014 | Dissertation | LibreCat-ID: 5030
Kortebusch, Pia. 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, 2014.
LibreCat
2014 | Working Paper | LibreCat-ID: 5033
Kortebusch, Pia. Should Multinational Companies Request an Advance Pricing Agreement (APA) - Or Shouldn’t They? Vol. 173. Arqus, Quantitative Research in Taxation, 2014.
LibreCat
2014 | Working Paper | LibreCat-ID: 5036
Fahr, Rene, Elmar A. Janssen, and Caren Sureth-Sloane. Can Tax Rate Increases Foster Investment Under Entry and Exit Flexibility? - Insights from an Economic Experiment. Vol. 166. arqus, Quantitative Research in Taxation, 2014.
LibreCat
2014 | Working Paper | LibreCat-ID: 5037
Diller, Markus, Pia Kortebusch, Georg Schneider, and Caren Sureth-Sloane. 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. Arqus, Quantitative Research in Taxation, 2014.
LibreCat
2014 | Working Paper | LibreCat-ID: 5040
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. Vol. 187. Arqus, Quantitative Research in Taxation, 2014.
LibreCat
2014 | Working Paper | LibreCat-ID: 5333
Müller, Jens. 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. European Accounting Review. Routledge, part of the Taylor & Francis Group, 2014. https://doi.org/10.1080/09638180.2012.746528.
LibreCat
| DOI
2014 | Journal Article | LibreCat-ID: 14918
Maßbaum, Alexandra, and Caren Sureth-Sloane. “Thin Capitalization Rules and Entrepreneurial Capital Structure Decisions.” Business Research 2, no. 2 (2014): 147–69. https://doi.org/10.1007/bf03342708.
LibreCat
| DOI
2014 | Journal Article | LibreCat-ID: 23413
Bischof, Jannis, and Michael Ebert. “IFRS 7 Disclosures and Risk Perception of Financial Instruments.” Schmalenbach Business Review 66 (2014): 276–308. https://doi.org/10.1007/bf03396908.
LibreCat
| DOI
2014 | Conference Paper | LibreCat-ID: 37107
Florou, Annita, and Urska Kosi. “Does Mandatory IFRS Adoption Facilitate Debt Financing? ,” 2014.
LibreCat
2014 | Working Paper | LibreCat-ID: 37090
Koren, Jernej, Urska Kosi, and Aljosa Valentincic. Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk, 2014.
LibreCat
2014 | Journal Article | LibreCat-ID: 4037
Kosi, Urska, and Antonia Reither. “Determinants of Corporate Participation in the IFRS 4 (Insurance Contracts) Replacement Process.” Accounting in Europe 11, no. 1 (2014): 89–112. https://doi.org/10.1080/17449480.2014.897459.
LibreCat
| DOI
2014 | Journal Article | LibreCat-ID: 4879
Koren, Jernej, Urska Kosi, and Aljosa Valentincic. “Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?” SSRN Electronic Journal , 2014.
LibreCat
2014 | Journal Article | LibreCat-ID: 47906
Hahn, Rüdiger, and Daniel Reimsbach. “Are We on Track with Sustainability Literacy?” Journal of Global Responsibility 5, no. 1 (2014): 55–67. https://doi.org/10.1108/jgr-12-2013-0016.
LibreCat
| DOI
2014 | Journal Article | LibreCat-ID: 47908
Hauschild, Bastian, and Daniel Reimsbach. “Modeling Sequential R&D Investments: A Binomial Compound Option Approach.” Business Research 8, no. 1 (2014): 39–59. https://doi.org/10.1007/s40685-014-0017-5.
LibreCat
| DOI
2014 | Dissertation | LibreCat-ID: 50371
Puls, Christoph. Zielorientiertes Management von Logistikdienstleistungen in Netzwerken kooperierender Unternehmen. Hamburg: Dr. Kovac, 2014.
LibreCat
2014 | Dissertation | LibreCat-ID: 50378
Ortgiese, Malte. Integrierte Lagerstandort- und -kapazitätsplanung als Gegenstand der strategischen Logistk. Hamburg: Dr. Kovac, 2014.
LibreCat
2014 | Dissertation | LibreCat-ID: 46059
Kortebusch, Pia. 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. Paderborn, 2014.
LibreCat
| Download (ext.)
2013 | Book Chapter | LibreCat-ID: 2610
Betz, Stefan. “Operative Handlungsempfehlungen für eine kostenorientierte Instandhaltungsplanung.” In Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik, edited by Stefan Betz, 87–116. Hamburg, 2013.
LibreCat
2013 | Book Chapter | LibreCat-ID: 2611
Betz, Stefan. “Innovationsrisikomanagement bei unsicheren Cash-Flow-Prognosen.” In Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik, edited by Stefan Betz, 147–78. Hamburg, 2013.
LibreCat
2013 | Book Chapter | LibreCat-ID: 2613
Betz, Stefan. “Integration von Instandhaltungskosten in das Innovationsrisikomanagement.” In Jahrbuch für Controlling und Rechnungswesen, edited by Gerhard Seicht, 595–618. Wien, 2013.
LibreCat
2013 | Book (Editor) | LibreCat-ID: 2670
Betz, Stefan, ed. Industrielles Controlling - Planung, Steuerung Und Kontrolle von Beschaffung, Produktion Und Logistik. Hamburg, 2013.
LibreCat