Please note that LibreCat no longer supports Internet Explorer versions 8 or 9 (or earlier).
We recommend upgrading to the latest Internet Explorer, Google Chrome, or Firefox.
589 Publications
2017 | Working Paper | LibreCat-ID: 3540
Tax loss carryforward disclosure and uncertainty
V. Flagmeier, J. Müller, Tax Loss Carryforward Disclosure and Uncertainty, 2017.
LibreCat
V. Flagmeier, J. Müller, Tax Loss Carryforward Disclosure and Uncertainty, 2017.
2017 | Working Paper | LibreCat-ID: 3545
The information content of tax loss carryforwards: IAS 12 vs. valuation allowance
V. Flagmeier, The Information Content of Tax Loss Carryforwards: IAS 12 vs. Valuation Allowance, 2017.
LibreCat
V. Flagmeier, The Information Content of Tax Loss Carryforwards: IAS 12 vs. Valuation Allowance, 2017.
2017 | Working Paper | LibreCat-ID: 20868
Predicting Early Warning Signals of Financial Distress: Theory and Empirical Evidence
S. Sievers, J. Klobucnik, D. Miersch, Predicting Early Warning Signals of Financial Distress: Theory and Empirical Evidence, 2017.
LibreCat
| DOI
| Download (ext.)
S. Sievers, J. Klobucnik, D. Miersch, Predicting Early Warning Signals of Financial Distress: Theory and Empirical Evidence, 2017.
2017 | Journal Article | LibreCat-ID: 2241
Warum ist unser Steuersystem so komplex? Eine befragungsbasierte Analyse
T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Die Wirtschaftsprüfung 70 (2017) 1026–1033.
LibreCat
T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Die Wirtschaftsprüfung 70 (2017) 1026–1033.
2017 | Report | LibreCat-ID: 2247 |

2016 Global MNC Tax Complexity Survey - Executive Summary
T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, 2016 Global MNC Tax Complexity Survey - Executive Summary, 2017.
LibreCat
| Files available
| DOI
| Download (ext.)
T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, 2016 Global MNC Tax Complexity Survey - Executive Summary, 2017.
2017 | Working Paper | LibreCat-ID: 2250 |

What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries
T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, What Are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries, 2017.
LibreCat
| Files available
| DOI
| Download (ext.)
T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, What Are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries, 2017.
2017 | Working Paper | LibreCat-ID: 4702
When Do Managers Highlight Their Effective Tax Rate?
V. Flagmeier, J. Müller, C. Sureth-Sloane, When Do Managers Highlight Their Effective Tax Rate?, 2017.
LibreCat
| DOI
V. Flagmeier, J. Müller, C. Sureth-Sloane, When Do Managers Highlight Their Effective Tax Rate?, 2017.
2017 | Working Paper | LibreCat-ID: 4712
Tax Loss Offset Restrictions and Biased Perception of Risky Investments
A. Mehrmann, C. Sureth-Sloane, Tax Loss Offset Restrictions and Biased Perception of Risky Investments, 2017.
LibreCat
| DOI
A. Mehrmann, C. Sureth-Sloane, Tax Loss Offset Restrictions and Biased Perception of Risky Investments, 2017.
2017 | Book | LibreCat-ID: 4713
Die Fakultät für Wirtschaftswissenschaften an der Universität Paderborn: Zeitzeugen geben Einblicke in den Werdegang ihrer Fakultät
C. Sureth-Sloane, Die Fakultät für Wirtschaftswissenschaften an der Universität Paderborn: Zeitzeugen geben Einblicke in den Werdegang ihrer Fakultät, Eusl-Verlag, Detmold, 2017.
LibreCat
C. Sureth-Sloane, Die Fakultät für Wirtschaftswissenschaften an der Universität Paderborn: Zeitzeugen geben Einblicke in den Werdegang ihrer Fakultät, Eusl-Verlag, Detmold, 2017.
2017 | Working Paper | LibreCat-ID: 4773
Is there more voluntary disclosure if investors are better informed?
M. Ebert, G.T. Schneider, Is There More Voluntary Disclosure If Investors Are Better Informed?, 2017.
LibreCat
M. Ebert, G.T. Schneider, Is There More Voluntary Disclosure If Investors Are Better Informed?, 2017.
2017 | Dissertation | LibreCat-ID: 5011
Der Einfluss steuerlicher Verlustverrechnung auf Investitionsentscheidungen bei Risiko unter Berücksichtigung präskriptiver und deskriptiver Verhaltenselemente
A. Mehrmann, Der Einfluss steuerlicher Verlustverrechnung auf Investitionsentscheidungen bei Risiko unter Berücksichtigung präskriptiver und deskriptiver Verhaltenselemente, Verlag Dr. Kovac, Hamburg, 2017.
LibreCat
A. Mehrmann, Der Einfluss steuerlicher Verlustverrechnung auf Investitionsentscheidungen bei Risiko unter Berücksichtigung präskriptiver und deskriptiver Verhaltenselemente, Verlag Dr. Kovac, Hamburg, 2017.
2017 | Dissertation | LibreCat-ID: 5012
Die Bewertung der Steuerstrategie von Unternehmen
B. Brinkmann, Die Bewertung der Steuerstrategie von Unternehmen, Verlag Dr. Kovac, Hamburg, 2017.
LibreCat
B. Brinkmann, Die Bewertung der Steuerstrategie von Unternehmen, Verlag Dr. Kovac, Hamburg, 2017.
2017 | Journal Article | LibreCat-ID: 5013
Die Initiative der EU zum öffentlichen Country-by-Country Reporting
T. Bornemann, E. Eberhartinger, RWZ- Zeitschrift für Recht und Rechnungswesen 27 (2017) 319–325.
LibreCat
T. Bornemann, E. Eberhartinger, RWZ- Zeitschrift für Recht und Rechnungswesen 27 (2017) 319–325.
2017 | Journal Article | LibreCat-ID: 5014
Capital Charge Rates, Investment Incentives and Taxation
T. Bauer, T. Kourouxous, European Accounting Review 26 (2017) 419–440.
LibreCat
| DOI
T. Bauer, T. Kourouxous, European Accounting Review 26 (2017) 419–440.
2017 | Report | LibreCat-ID: 5174
The Technology Takeover
S. Sievers, J. Kengelbach, G. Keienburg, T. Schmid, K. Gjersta, J. Nielsen, D. Walker, The Technology Takeover, The Boston Consulting Group, Inc., M&A Report, 2017.
LibreCat
| Download (ext.)
S. Sievers, J. Kengelbach, G. Keienburg, T. Schmid, K. Gjersta, J. Nielsen, D. Walker, The Technology Takeover, The Boston Consulting Group, Inc., M&A Report, 2017.
2017 | Journal Article | LibreCat-ID: 5185
Paying for Performance in Private Equity: Evidence from VC Partnerships
N. Hüther, D. Robinson, S. Sievers, T. Hartmann-Wendels, SSRN Electronic Journal (2017).
LibreCat
| DOI
N. Hüther, D. Robinson, S. Sievers, T. Hartmann-Wendels, SSRN Electronic Journal (2017).
2017 | Journal Article | LibreCat-ID: 5199
Predicting Early Warning Signals of Financial Distress: Theory and Empirical Evidence
J. Klobucnik, D. Miersch, S. Sievers, SSRN Electronic Journal (2017).
LibreCat
J. Klobucnik, D. Miersch, S. Sievers, SSRN Electronic Journal (2017).
2017 | Journal Article | LibreCat-ID: 1446
Financial penalties and bank performance
H. Köster, M. Pelster, Journal of Banking & Finance 79 (2017) 57–73.
LibreCat
| DOI
H. Köster, M. Pelster, Journal of Banking & Finance 79 (2017) 57–73.
2017 | Journal Article | LibreCat-ID: 1448
The determinants of CDS spreads: evidence from the model space
M. Pelster, J. Vilsmeier, Review of Derivatives Research 21 (2017) 63–118.
LibreCat
| DOI
M. Pelster, J. Vilsmeier, Review of Derivatives Research 21 (2017) 63–118.
2017 | Journal Article | LibreCat-ID: 1452
I’ll Have What S/he’s Having: A Case Study of a Social Trading Network
M. Pelster, Proceedings of the International Conference on Information Systems (2017).
LibreCat
M. Pelster, Proceedings of the International Conference on Information Systems (2017).