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568 Publications
2015 | Working Paper | LibreCat-ID: 4757
R. Niemann and C. Sureth-Sloane, Investment Effects of Wealth Taxes under Uncertainty and Irreversibility, vol. 209. 2015.
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2015 | Working Paper | LibreCat-ID: 4758
A. Hegemann, A. Kunoth, K. Rupp, and C. Sureth-Sloane, Hold or Sell? How Capital Gains Taxation Affects Holding Decisions, vol. 183. 2015.
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2015 | Working Paper | LibreCat-ID: 4759
S. Alberternst and C. Sureth-Sloane, The Effect of Taxes on Corporate Financing Decision - Evidence from the German Interest Barrier, vol. 182. 2015.
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2015 | Journal Article | LibreCat-ID: 4873
T. Schlueter, S. Sievers, and T. Hartmann-Wendels, “Bank funding stability, pricing strategies and the guidance of depositors,” Journal of Banking & Finance (VHB-JOURQUAL 3 Ranking A), vol. 51, pp. 43–61, 2015.
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2015 | Working Paper | LibreCat-ID: 5025
S. Alberternst and T. Schwar, Relevanz der Zinsschranke – eine empirische Untersuchung der betroffenen Unternehmen von 2008 bis 2012, vol. 200. 2015.
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2015 | Dissertation | LibreCat-ID: 5026
A. Rickermann, 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.
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2015 | Working Paper | LibreCat-ID: 14913
R. Ortmann, Uncertainty in Weighting Formulary Apportionment Factors and Its Impact on After-Tax Income of Multinational Groups, vol. 198. 2015.
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2015 | Journal Article | LibreCat-ID: 4396
C. Farruggio and A. Uhde, “Determinants of loan securitization in European banking,” Journal of Banking and Finance, vol. 56, pp. 12–27, 2015, doi: 10.1016/j.jbankfin.2015.01.015 .
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| DOI
2015 | Journal Article | LibreCat-ID: 4035
A. Florou and U. Kosi, “Does mandatory IFRS adoption facilitate debt financing?,” Review of Accounting Studies, vol. 20, no. 4, pp. 1407–1456, 2015, doi: 10.1007/s11142.
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| DOI
2015 | Journal Article | LibreCat-ID: 4747
R. Ortmann, “Uncertainty in Weighting Formulary Apportionment Factors,” Die Betriebswirtschaft, vol. 75, no. 3, pp. 161–177, 2015.
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2015 | Journal Article | LibreCat-ID: 46057
R. Ortmann, “Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?,” Die Betriebswirtschaft, vol. 75, no. 3, pp. 161–177, 2015.
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2015 | Journal Article | LibreCat-ID: 46058
M. Diller, M. Grottke, and J. Lorenz, “Investitionsneutrale Besteuerung des ökonomischen Gewinns: ein Abriss jüngerer Forschungsbeiträge,” Wirtschaftswissenschaftliches Studium (WiSt), vol. 44, no. 11, pp. 606–641, 2015.
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2015 | Journal Article | LibreCat-ID: 46056
M. Diller and J. Lorenz, “Tax Aggressiveness of Taxpayers with Heterogenous Income and Uncertainty about Taxable Income,” FinanzArchiv / Public Finance Analysis, vol. 71, no. 4, pp. 506–530, 2015.
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2015 | Journal Article | LibreCat-ID: 47910
R. Hahn, D. Reimsbach, and F. Schiemann, “Organizations, Climate Change, and Transparency,” Organization & Environment, vol. 28, no. 1, pp. 80–102, 2015, doi: 10.1177/1086026615575542.
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| DOI
2015 | Journal Article | LibreCat-ID: 47909
D. Reimsbach and B. Hauschild, “Testing vs. building accounting theory with experimental research: insights from management research,” International Journal of Behavioural Accounting and Finance, vol. 5, no. 1, Art. no. 82, 2015, doi: 10.1504/ijbaf.2015.071050.
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| DOI
2015 | Book Chapter | LibreCat-ID: 50351
I. Heitmann, “Analyse der Anwendbarkeit von Six Sigma als Instrument der Investitionsplanung,” in Ausgewählte Probleme des Logistikmanagements, 2nd ed., S. Betz, Ed. Hamburg: Dr. Kovac, 2015, pp. 305–328.
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2015 | Book Chapter | LibreCat-ID: 50372
C. Puls, “Konzeption eines Logistikcontrollingansatzes zur Abwicklung zeitkritischer Transportvorgänge,” in Ausgewählte Probleme des Logistikmanagements, 2nd ed., S. Betz, Ed. Hamburg: Dr. Kovac, 2015, pp. 167–186.
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2015 | Book Chapter | LibreCat-ID: 50362
C. Koch, “Entwicklung eines qualitativen Verfahrens zur Bewertung logistischer Investitionen,” in Ausgewählte Probleme des Logistikmanagements, 2nd ed., S. Betz, Ed. Hamburg: Dr. Kovac, 2015, pp. 273–304.
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2015 | Book Chapter | LibreCat-ID: 50379
M. Ortgiese, “Klassenspezifische und zeitraumbezogene Logistikmengenprognose,” in Ausgewählte Probleme des Logistikmanagements, 2nd ed., S. Betz, Ed. Hamburg: Dr. Kovac, 2015, pp. 911–108.
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2015 | Book Chapter | LibreCat-ID: 50391
O. Opitz, “Verrechnungspreise in Speditionskooperationen,” in Ausgewählte Probleme des Logistikmanagements, 2nd ed., S. Betz, Ed. Hamburg: Dr. Kovac, 2015, pp. 11–44.
LibreCat
2015 | Book Chapter | LibreCat-ID: 50401
C. Faupel, “Verrechnungspreise in Speditionskooperationen,” in Ausgewählte Probleme des Logistikmanagements, 2nd ed., S. Betz, Ed. Hamburg: Dr. Kovac, 2015, pp. 11–44.
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2015 | Working Paper | LibreCat-ID: 2254 | 
T. Hoppe, R. Maiterth, and C. Sureth-Sloane, Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse. 2015.
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2014 | Book Chapter | LibreCat-ID: 2614
S. Betz, “Outsourcing von Lagerdienstleistungen als operatives Entscheidungsproblem,” in Logistikorientiertes Produktionsmanagement, C. Mieke, Ed. Brandenburg, 2014, pp. 117–144.
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2014 | Book | LibreCat-ID: 3389
H. Gräfer, B. Schiller, and S. Rösner, Finanzierung - Grundlagen, Institutionen, Instrumente und Kapitalmarkttheorie, 8th ed., vol. 8. Berlin: Erich Schmidt Verlag, 2014.
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2014 | Journal Article | LibreCat-ID: 3699
J. Müller, “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, pp. 117--141, 2014.
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2014 | Working Paper | LibreCat-ID: 4750
R. Ortmann and C. Sureth-Sloane, Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?, vol. 165. 2014.
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2014 | Newspaper Article | LibreCat-ID: 4760
C. Sureth-Sloane, “Der Wandel wird zur Daueraufgabe,” Frankfurter Allgemeine Zeitung, vol. 202, 2014.
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2014 | Book Chapter | LibreCat-ID: 5027
C. Sureth-Sloane, “Vermögensteuer als Beitrag der Wohlhabenden für mehr Gleichheit - eine wirtschaftswissenschaftliche Betrachtung eines Steuerreformvorschlags,” in Wirtschaftspädagogische Handlungsfelder, U. Braukmann, B. Kremer, and H.-H. Kremer, Eds. Detmold: Eusl Verlag, 2014.
LibreCat
2014 | Dissertation | LibreCat-ID: 5030
P. Kortebusch, 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.
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2014 | Working Paper | LibreCat-ID: 5033
P. Kortebusch, Should Multinational Companies Request an Advance Pricing Agreement (APA) - Or Shouldn’t They?, vol. 173. 2014.
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2014 | Working Paper | LibreCat-ID: 5036
R. Fahr, E. A. Janssen, and C. Sureth-Sloane, Can Tax Rate Increases Foster Investment Under Entry and Exit Flexibility? - Insights from an Economic Experiment, vol. 166. 2014.
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2014 | Working Paper | LibreCat-ID: 5037
M. Diller, P. Kortebusch, G. Schneider, and C. 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. 2014.
LibreCat
2014 | Working Paper | LibreCat-ID: 5040
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, vol. 187. 2014.
LibreCat
2014 | Working Paper | LibreCat-ID: 5333
J. Müller, 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. Routledge, part of the Taylor & Francis Group, 2014, pp. 117-141(25).
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| DOI
2014 | Journal Article | LibreCat-ID: 23413
J. Bischof and M. Ebert, “IFRS 7 Disclosures and Risk Perception of Financial Instruments,” Schmalenbach Business Review, vol. 66, pp. 276–308, 2014, doi: 10.1007/bf03396908.
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| DOI
2014 | Conference Paper | LibreCat-ID: 37107
A. Florou and U. Kosi, “Does mandatory IFRS adoption facilitate debt financing? ,” presented at the DART Research Seminar, Graz, Austria, 2014.
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2014 | Working Paper | LibreCat-ID: 37090
J. Koren, U. Kosi, and A. Valentincic, Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk. 2014.
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2014 | Journal Article | LibreCat-ID: 4037
U. Kosi and A. Reither, “Determinants of corporate participation in the IFRS 4 (insurance contracts) replacement process,” Accounting in Europe, vol. 11, no. 1, pp. 89–112, 2014, doi: 10.1080/17449480.2014.897459.
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| DOI
2014 | Journal Article | LibreCat-ID: 4879
J. Koren, U. Kosi, and A. Valentincic, “Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?,” SSRN Electronic Journal , 2014.
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2014 | Journal Article | LibreCat-ID: 47906
R. Hahn and D. Reimsbach, “Are we on track with sustainability literacy?,” Journal of Global Responsibility, vol. 5, no. 1, pp. 55–67, 2014, doi: 10.1108/jgr-12-2013-0016.
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| DOI
2014 | Journal Article | LibreCat-ID: 47908
B. Hauschild and D. Reimsbach, “Modeling sequential R&D investments: a binomial compound option approach,” Business Research, vol. 8, no. 1, pp. 39–59, 2014, doi: 10.1007/s40685-014-0017-5.
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| DOI
2014 | Dissertation | LibreCat-ID: 50371
C. Puls, Zielorientiertes Management von Logistikdienstleistungen in Netzwerken kooperierender Unternehmen. Hamburg: Dr. Kovac, 2014.
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2014 | Dissertation | LibreCat-ID: 50378
M. Ortgiese, Integrierte Lagerstandort- und -kapazitätsplanung als Gegenstand der strategischen Logistk. Hamburg: Dr. Kovac, 2014.
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2014 | Dissertation | LibreCat-ID: 46059
P. Kortebusch, 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.
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2013 | Book Chapter | LibreCat-ID: 2610
S. Betz, “Operative Handlungsempfehlungen für eine kostenorientierte Instandhaltungsplanung,” in Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik, S. Betz, Ed. Hamburg, 2013, pp. 87–116.
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2013 | Book Chapter | LibreCat-ID: 2611
S. Betz, “Innovationsrisikomanagement bei unsicheren Cash-Flow-Prognosen,” in Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik, S. Betz, Ed. Hamburg, 2013, pp. 147–178.
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2013 | Book Chapter | LibreCat-ID: 2613
S. Betz, “Integration von Instandhaltungskosten in das Innovationsrisikomanagement,” in Jahrbuch für Controlling und Rechnungswesen, G. Seicht, Ed. Wien, 2013, pp. 595–618.
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2013 | Book (Editor) | LibreCat-ID: 2670
S. Betz, Ed., Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik. Hamburg, 2013.
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