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568 Publications
2024 | Journal Article | LibreCat-ID: 49868
@article{Schön_Graßl_Giese_2024, title={Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung}, journal={Steuer und Wirtschaft}, author={Schön, Lena and Graßl, Benjamin and Giese, Henning}, year={2024}, pages={71–92} }
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2024 | Working Paper | LibreCat-ID: 14901 | 
@book{Osswald_Sureth-Sloane_2024, title={Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking?}, volume={TRR 266 Accounting for Transparency Working Paper Series No. 28}, DOI={10.2139/ssrn.3297418}, author={Osswald, Benjamin and Sureth-Sloane, Caren}, year={2024} }
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2024 | Journal Article | LibreCat-ID: 34802
@article{Herwald_Voigt_Uhde_2024, title={The conditional impact of market consolidation and market power on banking stability – Evidence from Europe}, DOI={https://doi.org/10.1108/JRF-03-2023-0075}, journal={Journal of Risk Finance}, author={Herwald, Sarah and Voigt, Simone and Uhde, André}, year={2024} }
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| DOI
2024 | Journal Article | LibreCat-ID: 50747
@article{Greil_Kaluza-Thiesen_Schulz_Sureth-Sloane_2024, title={Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche Unternehmen}, volume={62}, number={17}, journal={Deutsches Steuerrecht}, author={Greil, Stefan and Kaluza-Thiesen, Eleonore and Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2024}, pages={914–921} }
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2023 | Journal Article | LibreCat-ID: 41192
@article{Ortmann_Pummerer_2023, title={Distortional effects of separate accounting and formula apportionment on factor allocation}, DOI={10.1007/s11573-022-01133-5}, journal={Journal of Business Economics}, publisher={Springer Science and Business Media LLC}, author={Ortmann, Regina and Pummerer, Erich}, year={2023} }
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| DOI
2023 | Journal Article | LibreCat-ID: 37562
@article{Bayer_Englmaier_Riphahn_Schmidt-Dengler_Sondergeld_Sureth-Sloane_von Wangenheim_Weizsäcker_2023, title={Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der Arbeitsgruppe “Nachwuchs” im Verein für Socialpolitik}, DOI={10.1515/pwp-2023-0002}, journal={Perspektiven der Wirtschaftspolitik}, author={Bayer, Christian and Englmaier, Florian and Riphahn, Regina and Schmidt-Dengler, Philipp and Sondergeld, Virgina and Sureth-Sloane, Caren and von Wangenheim, Jonas and Weizsäcker, Georg}, year={2023} }
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| DOI
2023 | Journal Article | LibreCat-ID: 42635
@article{Greil_Overesch_Rohlfing-Bastian_Schreiber_Sureth-Sloane_2023, title={Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing}, volume={51}, number={4}, journal={Intertax}, author={Greil, Stefan and Overesch, Michael and Rohlfing-Bastian, Anna and Schreiber, Ulrich and Sureth-Sloane, Caren}, year={2023}, pages={272–289} }
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2023 | Journal Article | LibreCat-ID: 42897
@article{Fochmann_Heinemann-Heile_Huber_Maiterth_Sureth-Sloane_2023, title={Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung}, volume={100}, number={2}, journal={Steuer und Wirtschaft}, author={Fochmann, Martin and Heinemann-Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2023}, pages={171–187} }
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2023 | Journal Article | LibreCat-ID: 46471
@article{Unterstell_2023, title={„Allowing the Economy to Breathe Even During the Crisis“ – Interview with Tax Expert Caren Sureth-Sloane}, number={1}, journal={german research – Magazine of the Deutsche Forschungsgemeinschaft}, author={Unterstell, Rembert}, year={2023}, pages={8–11} }
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2023 | Report | LibreCat-ID: 48979
@book{Maiterth_Sureth-Sloane_Dyck_Heinemann-Heile_2023, title={GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November 2023}, DOI={10.52569/DURP4114}, publisher={TRR 266 Accounting for Transparency}, author={Maiterth, Ralf and Sureth-Sloane, Caren and Dyck, Daniel and Heinemann-Heile, Vanessa}, year={2023} }
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| DOI
2023 | Journal Article | LibreCat-ID: 47921
@article{Hahn_Reimsbach_Wickert_2023, title={Nonfinancial Reporting and Real Sustainable Change: Relationship Status—It’s Complicated}, volume={36}, DOI={10.1177/10860266231151653}, number={1}, journal={Organization & Environment}, publisher={SAGE Publications}, author={Hahn, Rüdiger and Reimsbach, Daniel and Wickert, Christopher}, year={2023}, pages={3–16} }
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2023 | Journal Article | LibreCat-ID: 47922
@article{De Meyst_Niederkofler_Reimsbach_2023, title={DARC 2023 at Radboud University: Societal challenges in accounting research and education}, volume={97}, DOI={10.5117/mab.97.107215}, number={5/6}, journal={Maandblad voor Accountancy en Bedrijfseconomie}, publisher={Amsterdam University Press}, author={De Meyst, Karen and Niederkofler, Thomas and Reimsbach, Daniel}, year={2023}, pages={153–155} }
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| DOI
2023 | Report | LibreCat-ID: 49549
@book{Harst_Schanz_Siegel_Sureth-Sloane_2023, title={2022 Global MNC Tax Complexity Survey}, DOI={10.52569/VKAO7696}, publisher={TRR 266 Accounting for Transparency}, author={Harst, Simon and Schanz, Deborah and Siegel, Felix and Sureth-Sloane, Caren}, year={2023} }
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| DOI
2023 | Working Paper | LibreCat-ID: 46044
@book{Giese_Holtmann_2023, series={TRR 266 Working Paper Series}, title={Towards Green Driving - Income Taxes Incentives for Plug-In Hybrids}, volume={118}, DOI={10.2139/ssrn.4394968}, author={Giese, Henning and Holtmann, Svea}, year={2023}, collection={TRR 266 Working Paper Series} }
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| DOI
2023 | Working Paper | LibreCat-ID: 49873
@book{Giese_Koch_Sureth-Sloane_2023, title={Tax Complexity, Tax Department Structure, and Tax Risk}, author={Giese, Henning and Koch, Reinald and Sureth-Sloane, Caren}, year={2023} }
LibreCat
2023 | Journal Article | LibreCat-ID: 29050 |
@article{Flagmeier_Müller_Sureth-Sloane_2023, title={When Do Firms Highlight Their Effective Tax Rate?}, volume={53}, DOI={10.1080/00014788.2021.1958669}, number={1}, journal={Accounting and Business Research}, author={Flagmeier, Vanessa and Müller, Jens and Sureth-Sloane, Caren}, year={2023}, pages={1–37} }
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2023 | Journal Article | LibreCat-ID: 46042 |
@article{Koch_Holtmann_Giese_2023, title={Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises}, volume={93}, DOI={10.1007/s11573-022-01134-4}, number={1–2}, journal={Journal of Business Economics}, publisher={Springer Science and Business Media LLC}, author={Koch, Reinald and Holtmann, Svea and Giese, Henning}, year={2023}, pages={59–109} }
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2023 | Journal Article | LibreCat-ID: 22924 |
@article{Hoppe_Schanz_Sturm_Sureth-Sloane_2023, title={The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity}, volume={32}, DOI={10.1080/09638180.2021.1951316}, number={2}, journal={European Accounting Review}, author={Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}, year={2023}, pages={239–273} }
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2023 | Report | LibreCat-ID: 48414 |
@book{Greil_Kaluza-Thiesen_Schulz_Sureth-Sloane_2023, title={Umfrage: Tax Compliance und Verrechnungspreise}, DOI={10.52569/hmje9021}, publisher={TRR 266 Accounting for Transparency}, author={Greil, Stefan and Kaluza-Thiesen, Eleonore and Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2023} }
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2023 | Journal Article | LibreCat-ID: 49548
@article{Maiterth_Sureth-Sloane_Dyck_Heinemann-Heile_2023, title={GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls?}, volume={3}, DOI={10.54585/BCGK4022}, number={online first}, journal={Schmalenbach IMPULSE}, author={Maiterth, Ralf and Sureth-Sloane, Caren and Dyck, Daniel and Heinemann-Heile, Vanessa}, year={2023} }
LibreCat
| DOI
2023 | Report | LibreCat-ID: 49295
@book{Heinemann-Heile_Maiterth_Sureth-Sloane_2023, series={TRR 266 Accounting for Transparency}, title={Umfrage: Bewertung Investitionsfördernder Maßnahmen durch Unternehmen aus Handel, Dienstleistung und Industrie}, DOI={doi.org/10.52569/JCNY6589}, author={Heinemann-Heile, Vanessa and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2023}, collection={TRR 266 Accounting for Transparency} }
LibreCat
| DOI
2023 | Report | LibreCat-ID: 49293
@book{Heinemann-Heile_Maiterth_Sureth-Sloane_2023, series={TRR 266 Accounting for Transparency}, title={Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk}, DOI={10.52569/URLT9672}, author={Heinemann-Heile, Vanessa and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2023}, collection={TRR 266 Accounting for Transparency} }
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| DOI
2023 | Journal Article | LibreCat-ID: 46043
@article{Unterstell_2023, title={Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane}, number={1}, journal={forschung - Das Magazin der Deutschen Forschungsgemeinschaft}, publisher={DFG}, author={Unterstell, Rembert}, year={2023}, pages={6–9} }
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2023 | Misc | LibreCat-ID: 51019
@book{Unterstell_2023, place={forschung - Das Magazin der Deutschen Forschungsgemeinschaft}, series={1}, title={Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane}, publisher={DFG}, author={Unterstell, Rembert}, year={2023}, pages={6–9}, collection={1} }
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2023 | Misc | LibreCat-ID: 51024
@book{Unterstell_2023, place={German Research – Magazine of the Deutsche Forschungsgemeinschaft}, series={1}, title={Allowing the Economy to Breathe Even During the Crisis – Interview with Tax Expert Caren Sureth-Sloane}, publisher={DFG}, author={Unterstell, Rembert}, year={2023}, pages={8–11}, collection={1} }
LibreCat
2023 | Working Paper | LibreCat-ID: 49092 |
@book{Amberger_Siahaan_Sureth-Sloane_2023, series={TRR 266 Accounting for Transparency Working Paper Series No. 135}, title={Turnover-Based Corporate Income Taxation and Corporate Risk-Taking}, DOI={10.2139/ssrn.4589055}, publisher={TRR 266 Accounting for Transparency}, author={Amberger, Harald and Siahaan, Fernando and Sureth-Sloane, Caren}, year={2023}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 135} }
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2023 | Working Paper | LibreCat-ID: 34798
@book{Herwald_Voigt_Uhde, title={The conditional impact of market consolidation and market power on banking stability – Evidence from Europe}, author={Herwald, Sarah and Voigt, Simone and Uhde, André} }
LibreCat
2022 | Journal Article | LibreCat-ID: 25041
@article{Pelster_Schaltegger_2022, title={The dark triad and corporate sustainability: An empirical analysis of personality traits of middle managers}, volume={31}, DOI={10.1111/beer.12398}, number={1}, journal={Business Ethics, the Environment & Responsibility}, author={Pelster, Matthias and Schaltegger, Stefan}, year={2022}, pages={80–99} }
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2022 | Journal Article | LibreCat-ID: 29049
@article{Fahr_Janssen_Sureth-Sloane_2022, title={Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility? – Insights from an Economic Experiment}, volume={78}, number={1–2}, journal={FinanzArchiv / Public Finance Analysis}, author={Fahr, René and Janssen, Elmar A. and Sureth-Sloane, Caren}, year={2022}, pages={239–289} }
LibreCat
2022 | Journal Article | LibreCat-ID: 29048
@article{Eberhartinger_Speitmann_Sureth-Sloane_Wu_2022, title={How Does Trust Affect Concessionary Behavior in Tax Bargaining?}, volume={78}, number={1–2}, journal={FinanzArchiv / Public Finance Analysis}, author={Eberhartinger, Eva and Speitmann, Raffael and Sureth-Sloane, Caren and Wu, Yuchen}, year={2022}, pages={112–155} }
LibreCat
2022 | Journal Article | LibreCat-ID: 13147
@article{Wengerek_Hippert_Uhde_2022, title={Risk allocation through securitization – Evidence from non-performing loans}, volume={Vol. 86 (11)}, DOI={https://doi.org/10.1016/j.qref.2022.06.005}, journal={The Quarterly Review of Economics and Finance}, publisher={Elsevier}, author={Wengerek, Sascha Tobias and Hippert, Benjamin and Uhde, André}, year={2022}, pages={48–64} }
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| DOI
2022 | Journal Article | LibreCat-ID: 21571
@article{Arnold_Pelster_Subrahmanyam_2022, title={Attention triggers and investors’ risk-taking}, volume={143}, DOI={10.1016/j.jfineco.2021.05.031}, number={2}, journal={Journal of Financial Economics}, author={Arnold, Marc and Pelster, Matthias and Subrahmanyam, Marti G.}, year={2022}, pages={846–875} }
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2022 | Journal Article | LibreCat-ID: 35719
@article{Kengelbach_Keienburg_Söllner_Wang_Sievers_Friedmann_Nielsen_2022, title={Green Deals Gain Steam }, journal={BCG M&A Report 2022}, author={Kengelbach, Jens and Keienburg, Georg and Söllner, Tobias and Wang, Yiran and Sievers, Sönke and Friedmann, Daniel and Nielsen, Jesper}, year={2022} }
LibreCat
2022 | Journal Article | LibreCat-ID: 35722
@article{Kengelbach_Friedman_Keienburg_Degen_Söllner_Wang_Sievers_2022, title={Do Green Deals Create Value? }, journal={BCG M&A Report 2022}, author={Kengelbach, Jens and Friedman, Daniel and Keienburg, Georg and Degen, Dominik and Söllner, Tobias and Wang, Yiran and Sievers, Sönke}, year={2022} }
LibreCat
2022 | Working Paper | LibreCat-ID: 35097
@book{Ebert_Schäfer_Schneider_2022, title={Information Leaks and Voluntary Disclosure}, DOI={10.2139/ssrn.4168084}, author={Ebert, Michael and Schäfer, Ulrich and Schneider, Georg Thomas}, year={2022} }
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| DOI
2022 | Working Paper | LibreCat-ID: 37070
@book{Beyer_Flagmeier_Kosi_2022, title={Does private firms’ disclosure affect public peers’ information environment?}, author={Beyer, Bianca and Flagmeier, Vanessa and Kosi, Urska}, year={2022} }
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2022 | Working Paper | LibreCat-ID: 37131
@book{Franke_Kosi_Stoczek_2022, title={Current developments in the European corporate bond market}, author={Franke, Benedikt and Kosi, Urska and Stoczek, Pia}, year={2022} }
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2022 | Working Paper | LibreCat-ID: 37088
@book{Gulenko_Kohlhase_Kosi_2022, title={CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-publicly Listed Firms}, author={Gulenko, Maryna and Kohlhase, Saskia and Kosi, Urska}, year={2022} }
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2022 | Working Paper | LibreCat-ID: 37089
@book{Ahlers_Edossa_Uckert_Kosi_2022, title={Insolvcency Process in Germany and the insol database: A research Note}, author={Ahlers, Theresa and Edossa, Fikir Worku and Uckert, Matthias and Kosi, Urska}, year={2022} }
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2022 | Journal Article | LibreCat-ID: 34449 |
@article{Crépellière_Pelster_Zeisberger_2022, title={Arbitrage in the Market for Cryptocurrencies}, DOI={10.1016/j.finmar.2023.100817}, journal={Journal of Financial Markets}, author={Crépellière, Tommy and Pelster, Matthias and Zeisberger, Stefan}, year={2022} }
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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} }
LibreCat
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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| DOI
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} }
LibreCat
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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| DOI
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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| DOI
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} }
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