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568 Publications
2024 | Journal Article | LibreCat-ID: 49868
Schön, Lena, et al. “Die Kriterien und Zusammensetzung der EU-Blacklist als Grundlage des Steueroasen-Abwehrgesetzes – Eine kritische Würdigung.” Steuer und Wirtschaft, 2024, pp. 71–92.
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2024 | Working Paper | LibreCat-ID: 14901 | 
Osswald, Benjamin, and Caren Sureth-Sloane. Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking? 2024, doi:10.2139/ssrn.3297418.
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2024 | Journal Article | LibreCat-ID: 34802
Herwald, Sarah, et al. “The Conditional Impact of Market Consolidation and Market Power on Banking Stability – Evidence from Europe.” Journal of Risk Finance, 2024, doi:https://doi.org/10.1108/JRF-03-2023-0075.
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2024 | Journal Article | LibreCat-ID: 50747
Greil, Stefan, et al. “Komplexität von Verrechnungspreisen und Tax Compliance: Einblicke in deutsche Unternehmen.” Deutsches Steuerrecht, vol. 62, no. 17, 2024, pp. 914–21.
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2023 | Journal Article | LibreCat-ID: 41192
Ortmann, Regina, and Erich Pummerer. “Distortional Effects of Separate Accounting and Formula Apportionment on Factor Allocation.” Journal of Business Economics, Springer Science and Business Media LLC, 2023, doi:10.1007/s11573-022-01133-5.
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2023 | Journal Article | LibreCat-ID: 37562
Bayer, Christian, et al. “Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der Arbeitsgruppe ‘Nachwuchs’ im Verein für Socialpolitik.” Perspektiven der Wirtschaftspolitik, 2023, doi:10.1515/pwp-2023-0002.
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2023 | Journal Article | LibreCat-ID: 42635
Greil, Stefan, et al. “Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing.” Intertax, vol. 51, no. 4, 2023, pp. 272–89.
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2023 | Journal Article | LibreCat-ID: 42897
Fochmann, Martin, et al. “Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung.” Steuer und Wirtschaft, vol. 100, no. 2, 2023, pp. 171–87.
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2023 | Journal Article | LibreCat-ID: 46471
Unterstell, Rembert. “„Allowing the Economy to Breathe Even During the Crisis“ – Interview with Tax Expert Caren Sureth-Sloane.” German Research – Magazine of the Deutsche Forschungsgemeinschaft, no. 1, 2023, pp. 8–11.
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2023 | Report | LibreCat-ID: 48979
Maiterth, Ralf, et al. GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November 2023. TRR 266 Accounting for Transparency, 2023, doi:10.52569/DURP4114.
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2023 | Journal Article | LibreCat-ID: 47921
Hahn, Rüdiger, et al. “Nonfinancial Reporting and Real Sustainable Change: Relationship Status—It’s Complicated.” Organization & Environment, vol. 36, no. 1, SAGE Publications, 2023, pp. 3–16, doi:10.1177/10860266231151653.
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2023 | Journal Article | LibreCat-ID: 47922
De Meyst, Karen, et al. “DARC 2023 at Radboud University: Societal Challenges in Accounting Research and Education.” Maandblad Voor Accountancy En Bedrijfseconomie, vol. 97, no. 5/6, Amsterdam University Press, 2023, pp. 153–55, doi:10.5117/mab.97.107215.
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2023 | Report | LibreCat-ID: 49549
Harst, Simon, et al. 2022 Global MNC Tax Complexity Survey. TRR 266 Accounting for Transparency, 2023, doi:10.52569/VKAO7696.
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2023 | Working Paper | LibreCat-ID: 46044
Giese, Henning, and Svea Holtmann. Towards Green Driving - Income Taxes Incentives for Plug-In Hybrids. 2023, doi:10.2139/ssrn.4394968.
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2023 | Working Paper | LibreCat-ID: 49873
Giese, Henning, et al. Tax Complexity, Tax Department Structure, and Tax Risk. 2023.
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2023 | Journal Article | LibreCat-ID: 29050 |
Flagmeier, Vanessa, et al. “When Do Firms Highlight Their Effective Tax Rate?” Accounting and Business Research, vol. 53, no. 1, 2023, pp. 1–37, doi:10.1080/00014788.2021.1958669.
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2023 | Journal Article | LibreCat-ID: 46042 |
Koch, Reinald, et al. “Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises.” Journal of Business Economics, vol. 93, no. 1–2, Springer Science and Business Media LLC, 2023, pp. 59–109, doi:10.1007/s11573-022-01134-4.
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2023 | Journal Article | LibreCat-ID: 22924 |
Hoppe, Thomas, et al. “The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity.” European Accounting Review, vol. 32, no. 2, 2023, pp. 239–73, doi:10.1080/09638180.2021.1951316.
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2023 | Report | LibreCat-ID: 48414 |
Greil, Stefan, et al. Umfrage: Tax Compliance und Verrechnungspreise. TRR 266 Accounting for Transparency, 2023, doi:10.52569/hmje9021.
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2023 | Journal Article | LibreCat-ID: 49548
Maiterth, Ralf, et al. “GBP-Monitor Q3/2023: Das Wachstumschancengesetz – ein Investitionsimpuls?” Schmalenbach IMPULSE, vol. 3, no. online first, 2023, doi:10.54585/BCGK4022.
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2023 | Report | LibreCat-ID: 49295
Heinemann-Heile, Vanessa, et al. Umfrage: Bewertung Investitionsfördernder Maßnahmen durch Unternehmen aus Handel, Dienstleistung und Industrie. 2023, doi:doi.org/10.52569/JCNY6589.
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2023 | Report | LibreCat-ID: 49293
Heinemann-Heile, Vanessa, et al. Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk. 2023, doi:10.52569/URLT9672.
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2023 | Journal Article | LibreCat-ID: 46043
Unterstell, Rembert. “Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane.” forschung - Das Magazin der Deutschen Forschungsgemeinschaft, no. 1, DFG, 2023, pp. 6–9.
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2023 | Misc | LibreCat-ID: 51019
Unterstell, Rembert. Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane. DFG, 2023, pp. 6–9.
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2023 | Misc | LibreCat-ID: 51024
Unterstell, Rembert. Allowing the Economy to Breathe Even During the Crisis – Interview with Tax Expert Caren Sureth-Sloane. DFG, 2023, pp. 8–11.
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2023 | Working Paper | LibreCat-ID: 49092 |
Amberger, Harald, et al. Turnover-Based Corporate Income Taxation and Corporate Risk-Taking. TRR 266 Accounting for Transparency, 2023, doi:10.2139/ssrn.4589055.
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2023 | Working Paper | LibreCat-ID: 34798
Herwald, Sarah, et al. The Conditional Impact of Market Consolidation and Market Power on Banking Stability – Evidence from Europe.
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2022 | Journal Article | LibreCat-ID: 25041
Pelster, Matthias, and Stefan Schaltegger. “The Dark Triad and Corporate Sustainability: An Empirical Analysis of Personality Traits of Middle Managers.” Business Ethics, the Environment & Responsibility, vol. 31, no. 1, 2022, pp. 80–99, doi:10.1111/beer.12398.
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2022 | Journal Article | LibreCat-ID: 29049
Fahr, René, et al. “Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility? – Insights from an Economic Experiment.” FinanzArchiv / Public Finance Analysis, vol. 78, no. 1–2, 2022, pp. 239–89.
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2022 | Journal Article | LibreCat-ID: 29048
Eberhartinger, Eva, et al. “How Does Trust Affect Concessionary Behavior in Tax Bargaining?” FinanzArchiv / Public Finance Analysis, vol. 78, no. 1–2, 2022, pp. 112–55.
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2022 | Journal Article | LibreCat-ID: 13147
Wengerek, Sascha Tobias, et al. “Risk Allocation through Securitization – Evidence from Non-Performing Loans.” The Quarterly Review of Economics and Finance, vol. Vol. 86 (11), Elsevier, 2022, pp. 48–64, doi:https://doi.org/10.1016/j.qref.2022.06.005.
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2022 | Journal Article | LibreCat-ID: 21571
Arnold, Marc, et al. “Attention Triggers and Investors’ Risk-Taking.” Journal of Financial Economics, vol. 143, no. 2, 2022, pp. 846–75, doi:10.1016/j.jfineco.2021.05.031.
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2022 | Journal Article | LibreCat-ID: 35719
Kengelbach, Jens, et al. “Green Deals Gain Steam .” BCG M&A Report 2022, 2022.
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2022 | Journal Article | LibreCat-ID: 35722
Kengelbach, Jens, et al. “Do Green Deals Create Value? .” BCG M&A Report 2022, 2022.
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2022 | Working Paper | LibreCat-ID: 35097
Ebert, Michael, et al. Information Leaks and Voluntary Disclosure. 2022, doi:10.2139/ssrn.4168084.
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2022 | Working Paper | LibreCat-ID: 37070
Beyer, Bianca, et al. Does Private Firms’ Disclosure Affect Public Peers’ Information Environment? 2022.
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2022 | Working Paper | LibreCat-ID: 37131
Franke, Benedikt, et al. Current Developments in the European Corporate Bond Market. 2022.
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2022 | Working Paper | LibreCat-ID: 37088
Gulenko, Maryna, et al. CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-Publicly Listed Firms. 2022.
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2022 | Working Paper | LibreCat-ID: 37089
Ahlers, Theresa, et al. Insolvcency Process in Germany and the Insol Database: A Research Note. 2022.
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2022 | Journal Article | LibreCat-ID: 34449 |
Crépellière, Tommy, et al. “Arbitrage in the Market for Cryptocurrencies.” Journal of Financial Markets, 2022, doi:10.1016/j.finmar.2023.100817.
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2022 | Misc | LibreCat-ID: 35775 |
Sureth-Sloane, Caren. Steuerreformen: Investitionsstimulus oder bloß heiße Luft? Wann steuerliche Verlustrückträge der Wirtschaft helfen können. VHB, 2022.
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2022 | Working Paper | LibreCat-ID: 41182
Ortmann, Regina, and Dirk Schindler. Income Shifting and Management Incentives. 2022.
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2022 | Journal Article | LibreCat-ID: 21405 |
Blaufus, Kay, et al. “Tax Misperception and Its Effects on Decision Making - Literature Review and Behavioral Taxpayer Response Model.” European Accounting Review, vol. 31, no. 1, 2022, pp. 111–44, doi:10.1080/09638180.2020.1852095.
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2022 | Working Paper | LibreCat-ID: 46047
Chen, An, et al. Pay for Tax Certainty? Advance Tax Rulings for Risky Investment under Multi-Dimensional Tax Uncertainty. 2022.
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2022 | Working Paper | LibreCat-ID: 46048
Dyck, Daniel, et al. How Do Tax Technology and Controversy Expertise Affect Tax Disputes? 2022.
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2022 | Journal Article | LibreCat-ID: 47920
Reimsbach, Daniel, and Geert Braam. “Creating Social and Environmental Value through Integrated Thinking: International Evidence.” Business Strategy and the Environment, vol. 32, no. 1, Wiley, 2022, pp. 304–20, doi:10.1002/bse.3131.
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2022 | Journal Article | LibreCat-ID: 35992
Letmathe, Sebastian, et al. “Semiparametric GARCH Models with Long Memory Applied to Value at Risk and Expected Shortfall.” Journal of Risk, vol. 25, no. 2.
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2022 | Journal Article | LibreCat-ID: 47923
Endenich, Christoph, et al. “Wait-and-See-Ism as Partial Adoption of Management Practices: The Rise and Stall of Integrated Reporting.” Strategic Organization, vol. 21, no. 3, SAGE Publications, 2022, pp. 566–95, doi:10.1177/14761270221078605.
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2022 | Working Paper | LibreCat-ID: 35799
Koch, Reinald, et al. Losses Never Sleep - The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises. 2022, doi:10.2139/ssrn.4096944.
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2022 | Book Chapter | LibreCat-ID: 49748
Betz, Stefan. “Lagerkapazitätsdimensionierung als betriebswirtschaftliches Entscheidungsproblem.” Aktuelle Fragestellungen zu Produktion, Controlling und Logistik, edited by Stefan Betz, 2nd ed., Dr. Kovac, 2022, pp. 307–37.
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