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568 Publications
2022 | Misc | LibreCat-ID: 35775 | 
@book{Sureth-Sloane_2022, title={Steuerreformen: Investitionsstimulus oder bloß heiße Luft? Wann steuerliche Verlustrückträge der Wirtschaft helfen können}, publisher={VHB}, author={Sureth-Sloane, Caren}, year={2022} }
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2022 | Working Paper | LibreCat-ID: 41182
@book{Ortmann_Schindler_2022, series={TAF Working Paper Serie}, title={Income Shifting and Management Incentives}, author={Ortmann, Regina and Schindler, Dirk}, year={2022}, collection={TAF Working Paper Serie} }
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2022 | Journal Article | LibreCat-ID: 21405 |
@article{Blaufus_Chirvi_Huber_Maiterth_Sureth-Sloane_2022, title={Tax Misperception and Its Effects on Decision Making - Literature Review and Behavioral Taxpayer Response Model}, volume={31}, DOI={10.1080/09638180.2020.1852095}, number={1}, journal={European Accounting Review}, author={Blaufus, Kay and Chirvi, Malte and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2022}, pages={111–144} }
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2022 | Working Paper | LibreCat-ID: 46047
@book{Chen_Hieber_Sureth-Sloane_2022, series={arqus, Quantitative Research in Taxation, Discussion Paper}, title={Pay for Tax Certainty? Advance Tax Rulings for Risky Investment under Multi-Dimensional Tax Uncertainty}, volume={273}, author={Chen, An and Hieber, Peter and Sureth-Sloane, Caren}, year={2022}, collection={arqus, Quantitative Research in Taxation, Discussion Paper} }
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2022 | Working Paper | LibreCat-ID: 46048
@book{Dyck_Lorenz_Sureth-Sloane_2022, series={TRR 266 Working Paper Series}, title={How Do Tax Technology and Controversy Expertise Affect Tax Disputes?}, volume={101}, author={Dyck, Daniel and Lorenz, Johannes and Sureth-Sloane, Caren}, year={2022}, collection={TRR 266 Working Paper Series} }
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2022 | Journal Article | LibreCat-ID: 47920
@article{Reimsbach_Braam_2022, title={Creating social and environmental value through integrated thinking: International evidence}, volume={32}, DOI={10.1002/bse.3131}, number={1}, journal={Business Strategy and the Environment}, publisher={Wiley}, author={Reimsbach, Daniel and Braam, Geert}, year={2022}, pages={304–320} }
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2022 | Journal Article | LibreCat-ID: 35992
@article{Letmathe_Feng_Uhde, title={Semiparametric GARCH models with long memory applied to Value at Risk and Expected Shortfall}, volume={25}, number={2}, journal={Journal of Risk}, author={Letmathe, Sebastian and Feng, Yuanhua and Uhde, André} }
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2022 | Journal Article | LibreCat-ID: 47923
@article{Endenich_Hahn_Reimsbach_Wickert_2022, title={Wait-and-see-ism as partial adoption of management practices: The rise and stall of integrated reporting}, volume={21}, DOI={10.1177/14761270221078605}, number={3}, journal={Strategic Organization}, publisher={SAGE Publications}, author={Endenich, Christoph and Hahn, Rüdiger and Reimsbach, Daniel and Wickert, Christopher}, year={2022}, pages={566–595} }
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2022 | Working Paper | LibreCat-ID: 35799
@book{Koch_Holtmann_Giese_2022, series={arqus-Working Paper Serie}, title={Losses Never Sleep - The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises}, volume={269}, DOI={10.2139/ssrn.4096944}, author={Koch, Reinald and Holtmann, Svea and Giese, Henning}, year={2022}, collection={arqus-Working Paper Serie} }
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2022 | Book Chapter | LibreCat-ID: 49748
@inbook{Betz_2022, place={Hamburg}, edition={2}, title={Lagerkapazitätsdimensionierung als betriebswirtschaftliches Entscheidungsproblem}, booktitle={Aktuelle Fragestellungen zu Produktion, Controlling und Logistik}, publisher={Dr. Kovac}, author={Betz, Stefan}, editor={Betz, Stefan}, year={2022}, pages={307–337} }
LibreCat
2022 | Book Chapter | LibreCat-ID: 49743
@inbook{Betz_2022, place={Hamburg}, edition={2}, title={Strategische Erfolgsplanung für Produktinnovationen}, booktitle={Aktuelle Fragestellungen zu Produktion, Controlling und Logistik}, publisher={Dr. Kovac}, author={Betz, Stefan}, editor={Betz, Stefan}, year={2022}, pages={89–115} }
LibreCat
2022 | Working Paper | LibreCat-ID: 49875
@book{Giese_Koch_Gamm_2022, series={Quantitative Research in Taxation, Discussion Paper No. 270}, title={Tax Avoidance and Vertical Interlocks within Multinational Enterprises}, DOI={10.2139/ssrn.4137265}, publisher={arqus}, author={Giese, Henning and Koch, Reinald and Gamm, Markus}, year={2022}, collection={Quantitative Research in Taxation, Discussion Paper No. 270} }
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2022 | Book Chapter | LibreCat-ID: 50382
@inbook{Hrnjadovic_2022, place={Hamburg}, edition={2}, title={Möglichkeiten und Grenzen der Messung, Kontrolle und Sicherung der Qualität logistischer Prozesse}, booktitle={Aktuelle Fragestellungen zu Produktion, Logistik und Controlling}, publisher={Dr. Kovac}, author={Hrnjadovic, Damir}, editor={Betz, Stefan}, year={2022}, pages={145–191} }
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2022 | Book Chapter | LibreCat-ID: 50384
@inbook{Fiedler_2022, place={Hamburg}, edition={2}, title={Implikationen einer wertorientierten Unternehmensführung für Standortplanungsentscheidungen}, booktitle={Aktuelle Fragestellungen zu Produktion, Logistik und Controlling}, publisher={Dr. Kovac}, author={Fiedler, Moritz}, editor={Betz, Stefan}, year={2022}, pages={193–235} }
LibreCat
2022 | Book Chapter | LibreCat-ID: 50386
@inbook{Osthoff_2022, place={Hamburg}, edition={2}, title={Betriebliche Standortplanung international agierender Unternehmen}, booktitle={Aktuelle Fragestellungen zu Produktion, Logistik und Controlling}, publisher={Dr. Kovac}, author={Osthoff, Lennart}, editor={Betz, Stefan}, year={2022}, pages={239–268} }
LibreCat
2022 | Book Chapter | LibreCat-ID: 50395
@inbook{Opitz_2022, place={Hamburg}, edition={2}, title={Kategorisierungsmöglichkeiten für die Erzeugung von Dienstleistungen}, booktitle={Aktuelle Fragestellungen zu Produktion, Logistik und Controlling}, publisher={Dr. Kovac}, author={Opitz, Oliver}, year={2022}, pages={13–46} }
LibreCat
2022 | Book Chapter | LibreCat-ID: 50405
@inbook{Faupel_2022, place={Hamburg}, edition={2}, title={Entscheidungsunterstützung durch das Controlling mittels Reporting Design}, booktitle={Aktuelle Fragestellungen zu Produktion, Logistik und Controlling}, publisher={Dr. Kovac}, author={Faupel, Christian}, editor={Betz, Stefan}, year={2022}, pages={119–143} }
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2022 | Book (Editor) | LibreCat-ID: 37399
@book{Betz_2022, place={Hamburg}, title={Aktuelle Fragestellungen zu Produktion, Controlling und Logistik}, publisher={Dr. Kovac}, year={2022} }
LibreCat
2022 | Working Paper | LibreCat-ID: 35801 |
@book{Safaei_2022, series={TAF Working Paper Serie}, title={Transfer Pricing Rules for Intangibles: Implementation and Practical Challenges}, volume={79}, author={Safaei, Reyhaneh}, year={2022}, collection={TAF Working Paper Serie} }
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2022 | Working Paper | LibreCat-ID: 35802 |
@book{Shabestari_Safaei_2022, title={Changes in Transfer Pricing Regulations and Corporate Investment Decisions}, author={Shabestari, Mehrzad Azmi and Safaei, Reyhaneh}, year={2022} }
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2022 | Newspaper Article | LibreCat-ID: 49290
@article{Sureth-Sloane_2022, title={Steuerliche Maßnahmen als Anreiz für Investitionen?}, journal={Die Presse}, author={Sureth-Sloane, Caren}, year={2022} }
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2022 | Report | LibreCat-ID: 35753 |
@book{Bayer_Engelmaier_Riphahn_Schmidt-Dengler_Sondergeld_Sureth-Sloane_von Wangenheim_Weizsäcker_2022, title={Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der AG Nachwuchs im Verein für Socialpolitik}, publisher={Verein für Socialpolitik und Joachim Herz Stiftung}, author={Bayer, Christian and Engelmaier, Florian and Riphahn, Regina T. and Schmidt-Dengler, Philipp and Sondergeld, Virgina and Sureth-Sloane, Caren and von Wangenheim, Jonas and Weizsäcker, Georg}, year={2022} }
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2022 | Journal Article | LibreCat-ID: 35771
@article{Sureth-Sloane_2022, title={Steuerpolitische Perspektiven der neuen Legislaturperiode - Chancen und Herausforderungen}, volume={104}, number={8}, journal={FinanzRundschau}, author={Sureth-Sloane, Caren}, year={2022}, pages={325–331} }
LibreCat
2022 | Report | LibreCat-ID: 35768
@book{Interdisziplinäre Kommission für Pandemieforschung_Sureth-Sloane_2022, title={Wissenschaften in der Coronavirus-Pandemie - Erkenntnisse, Wissens- und Handlungslücken sowie Schlussfolgerungen für die Vorbereitung auf künftige Pandemien}, author={Interdisziplinäre Kommission für Pandemieforschung, DFG and Sureth-Sloane, Caren}, year={2022} }
LibreCat
2022 | Report | LibreCat-ID: 35759
@book{Deutsche Forschungsgemeinschaft | AG Publikationswesen_Sureth-Sloane_2022, title={Wissenschaftliches Publizieren als Grundlage und Gestaltungsfeld der Wissenschaftsbewertung}, DOI={10.5281/ZENODO.6538163}, author={Deutsche Forschungsgemeinschaft | AG Publikationswesen, (DFG) and Sureth-Sloane, Caren}, year={2022} }
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| DOI
2022 | Working Paper | LibreCat-ID: 35788 |
@book{Fochmann_Heinemann-Heile_Huber_Maiterth_Sureth-Sloane_2022, series={TRR 266 Accounting for Transparency Working Paper Series}, title={Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung (An Empirical Analysis of Firms’ Hidden Cost of Taxation)}, volume={100}, DOI={10.2139/ssrn.4210460}, author={Fochmann, Martin and Heinemann-Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2022}, collection={TRR 266 Accounting for Transparency Working Paper Series} }
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2022 | Working Paper | LibreCat-ID: 35795 |
@book{Greil_Overesch_Rohlfing-Bastian_Schreiber_Sureth-Sloane_2022, series={TRR 266 Accounting for Transparency Working Paper Series}, title={Towards an Amended Arm’s Length Principle - Tackling complexity and implementing destination rules in transfer pricing}, volume={89}, DOI={10.2139/ssrn.4166972}, author={Greil, Stefan and Overesch, Michael and Rohlfing-Bastian, Anna and Schreiber, Ulrich and Sureth-Sloane, Caren}, year={2022}, collection={TRR 266 Accounting for Transparency Working Paper Series} }
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2022 | Working Paper | LibreCat-ID: 35785 |
@book{Fochmann_Heinemann-Heile_Huber_Sureth-Sloane_2022, series={TRR 266 Accounting for Transparency Working Paper Series}, title={Firms’ Tax Rate Misperception: Measurement, Drivers, and Distortionary Effects}, volume={108}, DOI={10.2139/ssrn.4300919}, author={Fochmann, Martin and Heinemann-Heile, Vanessa and Huber, Hans-Peter and Sureth-Sloane, Caren}, year={2022}, collection={TRR 266 Accounting for Transparency Working Paper Series} }
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2022 | Journal Article | LibreCat-ID: 35749
@article{Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre e.V._lead authors: Kreuzer_Maier_Martini_Niemann_Schachtebeck_Simons_Stoltenberg_Sureth-Sloane_2022, title={Chancen und Risiken eines Cooperative Compliance-Ansatzes für die deutsche Besteuerungspraxis von multinationalen Unternehmen – Erfahrungen verschiedener Länder und Eindrücke deutscher Unternehmensvertreter}, volume={31}, number={22}, journal={Internationales Steuerrecht}, author={Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre e.V., . and lead authors: Kreuzer, A and Maier, H and Martini, J. T. and Niemann, Rainer and Schachtebeck, Maite and Simons, Dirk and Stoltenberg, J and Sureth-Sloane, Caren}, year={2022}, pages={824–829} }
LibreCat
2022 | Journal Article | LibreCat-ID: 29317
@article{Letmathe_Feng_Uhde, title={Semiparametric GARCH models with long memory applied to Value at Risk and Expected Shortfall}, DOI={10.21314/JOR.2022.044}, journal={Journal of Risk}, author={Letmathe, Sebastian and Feng, Yuanhua and Uhde, André} }
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2021 | Journal Article | LibreCat-ID: 25042
@article{Mutschmann_Hasso_Pelster, title={Dark triad managerial personality and financial reporting manipulation}, DOI={10.1007/s10551-021-04959-1}, journal={Journal of Business Ethics}, author={Mutschmann, Martin and Hasso, Tim and Pelster, Matthias} }
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2021 | Misc | LibreCat-ID: 29051
@book{Asenkerschbaumer_Sureth-Sloane_2021, title={Schmalenbach IMPULSE: Will etwas in Bewegung setzen}, publisher={Schmalenbach IMPULSE, 1(1), 1-2}, author={Asenkerschbaumer, Stefan and Sureth-Sloane, Caren}, year={2021} }
LibreCat
2021 | Working Paper | LibreCat-ID: 29057 |
@book{Eberbach_Sureth-Sloane_Uhrig-Homburg_2021, title={Option Implied Tax Rate Expectations}, publisher={Working Paper}, author={Eberbach, Jelena and Sureth-Sloane, Caren and Uhrig-Homburg, Marliese}, year={2021} }
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2021 | Working Paper | LibreCat-ID: 29058
@book{Eberhartinger_Speitmann_Sureth-Sloane_2021, title={Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity}, publisher={WU International Taxation Research Paper Series No. #2020-01}, author={Eberhartinger, Eva and Speitmann, Raffael and Sureth-Sloane, Caren}, year={2021} }
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2021 | Working Paper | LibreCat-ID: 29059
@book{Eberhartinger_Safaei_Sureth-Sloane_Wu_2021, title={Are Risk-based Tax Audit Strategies Rewarded? An Analysis of Corporate Tax Avoidance}, publisher={TRR 266 Accounting for Transparency Working Paper Series No. 60}, author={Eberhartinger, Eva and Safaei, Reyhaneh and Sureth-Sloane, Caren and Wu, Yuchen}, year={2021} }
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2021 | Working Paper | LibreCat-ID: 29060
@book{Lorenz_Diller_Sureth-Sloane_2021, title={The Epidemiology of Tax Avoidance Narratives}, publisher={TRR 266 Accounting for Transparency Working Paper Series No. 59}, author={Lorenz, Johannes and Diller, Markus and Sureth-Sloane, Caren}, year={2021} }
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2021 | Journal Article | LibreCat-ID: 23400
@article{Maiterth_Sureth-Sloane_2021, title={Wiedereinführung der Vermögensteuer – eine ökonomische Analyse}, volume={98}, number={3}, journal={Steuer und Wirtschaft}, author={Maiterth, Ralf and Sureth-Sloane, Caren}, year={2021}, pages={201–216} }
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2021 | Journal Article | LibreCat-ID: 23524
@article{Cox_Karam_Pelster_2021, title={Two-period duopolies with forward markets}, DOI={10.1007/s11151-021-09839-6}, journal={Review of Industrial Organization}, author={Cox, Caleb and Karam, Arzé and Pelster, Matthias}, year={2021} }
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2021 | Journal Article | LibreCat-ID: 22205
@article{Hasso_Müller_Pelster_Warkulat, title={Who participated in the GameStop frenzy? Evidence from brokerage accounts}, DOI={10.1016/j.frl.2021.102140}, number={102140}, journal={Finance Research Letters}, author={Hasso, Tim and Müller, Daniel and Pelster, Matthias and Warkulat, Sonja} }
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2021 | Report | LibreCat-ID: 22211
@book{Lorenz_Sureth-Sloane_Diller_2021, title={Inconsistent tax transfer prices: tax filings, audits, and double taxation}, DOI={10.52569/acpj5634}, author={Lorenz, Johannes and Sureth-Sloane, Caren and Diller, Markus}, year={2021} }
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2021 | Book Chapter | LibreCat-ID: 22221
@inbook{Blankenfeldt_Müller_Weinrich_2021, place={München}, edition={2}, title={Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis}, booktitle={Intangibles - Immaterielle Werte}, publisher={C.H.Beck}, author={Blankenfeldt, Maximilian and Müller, Jens and Weinrich, Arndt}, editor={Vögele, Alexander}, year={2021} }
LibreCat
2021 | Journal Article | LibreCat-ID: 22523 |
@article{Warkulat_Krull_Ortmann_Klocke_Pelster_2021, title={COVID-19 reporting and willingness to pay for leisure activities}, number={83}, journal={Covid Economics}, publisher={CEPR Press}, author={Warkulat, Sonja and Krull, Sebastian and Ortmann, Regina and Klocke, Nina and Pelster, Matthias}, year={2021}, pages={183–205} }
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2021 | Journal Article | LibreCat-ID: 22631
@article{Krull_Loschelder_Boecker_2021, title={The Power and Peril of Precise vs. Round Health Message Interventions to Increase Stair-Use}, DOI={10.3389/fpsyg.2021.624198}, journal={Frontiers in Psychology}, author={Krull, Sebastian and Loschelder, David D. and Boecker, Lea}, year={2021} }
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2021 | Journal Article | LibreCat-ID: 5163
@article{Uhde_2021, title={Tax avoidance through securitization}, volume={79}, DOI={10.1016/j.qref.2020.07.008}, journal={The Quarterly Review of Economics and Finance}, author={Uhde, André}, year={2021}, pages={411–421} }
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2021 | Journal Article | LibreCat-ID: 21401
@article{Bornemann_Schipp_Sureth-Sloane_2021, title={Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung}, volume={59}, number={3}, journal={Deutsches Steuerrecht}, author={Bornemann, Tobias and Schipp, Adrian and Sureth-Sloane, Caren}, year={2021}, pages={182–190} }
LibreCat
2021 | Report | LibreCat-ID: 22213
@book{Lorenz_Sureth-Sloane_Diller_2021, title={Abweichende steuerliche Verrechnungspreise in der Steuererklärung oder als Ergebnis einer Betriebsprüfung zwischen verschiedenen Staaten}, DOI={10.52569/eexu5414}, publisher={Executive Summary}, author={Lorenz, Johannes and Sureth-Sloane, Caren and Diller, Markus}, year={2021} }
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| DOI
2021 | Newspaper Article | LibreCat-ID: 21402
@article{Sureth-Sloane_Simons_2021, title={Wie kompliziert darf eine Regel sein?}, number={Nr. 20}, journal={Frankfurter Allgemeine Zeitung}, author={Sureth-Sloane, Caren and Simons, Dirk}, year={2021} }
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2021 | Report | LibreCat-ID: 24517
@book{Harst_Schanz_Siegel_Sureth-Sloane_2021, title={2020 Global MNC Tax Complexity Survey}, DOI={10.52569/jtln9499}, publisher={TRR 266 Accounting for Transparency}, author={Harst, Simon and Schanz, Deborah and Siegel, Felix and Sureth-Sloane, Caren}, year={2021} }
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| DOI
2021 | Misc | LibreCat-ID: 29052
@book{Lagarden_Schreiber_Simons_Sureth-Sloane_2021, title={Wem nutzt Public Country-by-Country Reporting?}, publisher={Schmalenbach IMPULSE}, author={Lagarden, Martin and Schreiber, Ulrich and Simons, Dirk and Sureth-Sloane, Caren}, year={2021} }
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2021 | Book | LibreCat-ID: 29053
@book{Maßbaum_Sureth-Sloane_2021, place={Herne}, title={Besteuerung und Rechtsformwahl, 8., aktualisierte und erweiterte Auflage}, publisher={Neue Wirtschafts-Briefe}, author={Maßbaum, Alexandra and Sureth-Sloane, Caren}, year={2021} }
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