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568 Publications
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.
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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.
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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.
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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.
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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.
LibreCat
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.
LibreCat
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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2013 | Journal Article | LibreCat-ID: 20863
T. Schlueter and S. Sievers, “Determinants of market beta: the impacts of firm-specific accounting figures and market conditions,” Review of Quantitative Finance and Accounting (VHB-JOURQUAL 3 Ranking B), no. 3, pp. 535–570, 2013.
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2013 | Book | LibreCat-ID: 5042
R. König and C. Sureth-Sloane, Besteuerung und Rechtsformwahl. Herne: Verlag Neue Wirtschafts-Briefe, 2013.
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2013 | Newspaper Article | LibreCat-ID: 5043
R. Maiterth and C. Sureth-Sloane, “Vermögensteuer vernichtet Eigenkapital,” Frankfurter Allgemeine Zeitung, no. 125, 2013.
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2013 | Working Paper | LibreCat-ID: 5044
F. Meißner and C. Sureth-Sloane, The Impact of Corporate Taxes and Flexibility on Entrepreneurial Decisions with Moral Hazard and Simultaneous Firm and Personal Level Taxation, vol. 141. 2013.
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2013 | Newspaper Article | LibreCat-ID: 5046
C. Sureth-Sloane, “ Die Reichensteuer gefährdet Arbeitsplätze,” Cicero Online, 2013.
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2013 | Journal Article | LibreCat-ID: 5108
D. Kreutzmann, S. Sievers, and C. Mueller, “Investment distortions and the value of the government’s tax claim,” Applied Financial Economics (VHB-JOURQUAL 3 Ranking C), vol. 23, no. 11, pp. 977–989, 2013.
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2013 | Journal Article | LibreCat-ID: 5113
N. Heinrichs, D. Hess, C. Homburg, M. Lorenz, and S. Sievers, “Extended dividend, cash flow, and residual income valuation models: Accounting for deviations from ideal conditions,” Contemporary Accounting Research (VHB-JOURQUAL 3 Ranking A), vol. 30, no. 1, pp. 42–79, 2013.
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2013 | Book | LibreCat-ID: 5172
S. Sievers, Company Valuation and Growth: Theory, Empirical Evidence and Practical Implementation Issues. Verlag-Haus Monsenstein und Vannerdat, 2013.
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2013 | Journal Article | LibreCat-ID: 5191
S. Sievers, C. F. Mokwa, and G. Keienburg, “The relevance of financial versus non-financial information for the valuation of venture capital-backed firms,” European Accounting Review (VHB-JOURQUAL 3 Ranking A), vol. 22, no. 3, pp. 467–511, 2013.
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2013 | Journal Article | LibreCat-ID: 5192
J. Klobucnik and S. Sievers, “Valuing high technology growth firms,” Journal of Business Economics (VHB-JOURQUAL 3 Ranking B), vol. 83, no. 9, pp. 947–984, 2013.
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2013 | Newspaper Article | LibreCat-ID: 5201
S. Sievers, T. Schlüter, and T. Hartmann-Wendels, “Die erfolgreiche Bindung des Sparers an die Bank,” Börsen-Zeitung, 2013.
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2013 | Newspaper Article | LibreCat-ID: 5202
S. Sievers, T. Hartmann-Wendels, R. Busch, and T. Schlüter, “Wie Banken Kostenvorteile weitergeben,” Börsen-Zeitung, vol. 6, 2013.
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2013 | Journal Article | LibreCat-ID: 4398
A. Uhde and O. Müller, “External governance outcome and microfinance success,” International Journal of Monetary Economics and Finance , vol. 6, no. 2/3, pp. 116–149, 2013, doi: https://doi.org/10.1504/IJMEF.2013.056394.
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| DOI
2013 | Journal Article | LibreCat-ID: 4397
C. Farruggio, T. C. Michalak, and A. Uhde, “The light and dark side of TARP,” Journal of Banking and Finance, vol. 32, no. 5, pp. 2586–2604, 2013, doi: 10.1016/j.jbankfin.2013.02.020.
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| DOI
2013 | Conference Paper | LibreCat-ID: 37109
U. Kosi, J. Koren, and A. Valentincic, “Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?,” presented at the 36th Annual Congress of European Accounting Association, Paris, France, 2013.
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2013 | Conference Paper | LibreCat-ID: 37115
U. Kosi, A. Florou, and P. F. Pope, “Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information?,” presented at the 9th Workshop on European Financial Reporting, Valencia, Spain, 2013.
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2013 | Journal Article | LibreCat-ID: 3549
U. Kosi and A. Valentincic, “Write-offs and profitability in private firms: Disentangling the impact of tax-minimisation incentives,” European Accounting Review, vol. 22, no. 1, pp. 117–150, 2013, doi: 10.1080/09638180.2012.661938.
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| DOI
2013 | Conference Paper | LibreCat-ID: 37110
A. Florou and U. Kosi, “Does mandatory IFRS adoption facilitate debt financing? ,” presented at the FACTS-Forschungswerkstatt, Berlin, Germany, 2013.
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