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629 Publications
2024 | Working Paper | LibreCat-ID: 63578
Schipp, Adrian, Fernando Siahaan, and Caren Sureth-Sloane. Determinants of Tax Complexity in Tax Regulations and Tax Procedures - Evidence from a Developing Country. TRR 266 Accounting for Transparency Working Paper Series No. 151, n.d.
LibreCat
2024 | Working Paper | LibreCat-ID: 63582
Maiterth, Ralf, Yuri Piper, and Caren Sureth-Sloane. Liquiditätseffekte Einer Vermögensteuer Bei Mietwohnimmobilien. TRR 266 Accounting for Transparency Working Paper Series No. 157, 2024.
LibreCat
2024 | Working Paper | LibreCat-ID: 62739
Bornemann, Tobias, and Zoltán Novotny–Farkas. Does the Accounting Classification of Hybrid Financial Instruments as Debt or Equity Matter?, 2024. https://doi.org/10.2139/ssrn.4821642.
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2024 | Journal Article | LibreCat-ID: 61751
Müller, Jens, and Vanessa Flagmeier. “Tax Loss Carryforward Disclosure.” Schmalenbach Journal of Business Research 76 (2024): 495–532. https://doi.org/10.1007/s41471-024-00187-1.
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2024 | Working Paper | LibreCat-ID: 56767 | 
Schulz, Kim Alina, and Caren Sureth-Sloane. Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen. TRR 266 Accounting for Transparency Working Paper Series No. 161, 2024. https://dx.doi.org/10.2139/ssrn.4999404.
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2024 | Working Paper | LibreCat-ID: 56727 |
Euler, Isabell, Simon Harst, Deborah Schanz, Caren Sureth-Sloane, and Johannes Voget. Tax Complexity and Foreign Direct Investment. TRR 266 Accounting for Transparency Working Paper Series No. 160, 2024. https://dx.doi.org/10.2139/ssrn.4990616.
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2024 | Working Paper | LibreCat-ID: 57902 |
Giese, Henning, Dan Lynch, Kim Alina Schulz, and Caren Sureth-Sloane. The Effects of Tax Reform on Labor Demand within Tax Departments. TRR 266 Accounting for Transparency Working Paper Series No. 171, 2024. https://dx.doi.org/10.2139/ssrn.5068550.
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2024 | Journal Article | LibreCat-ID: 55658
Azmi Shabestari, Mehrzad, and Reyhaneh Safaei. “The Effect of Uncertainty Regarding Transfer Pricing Regulations and Administrative Practices on Corporate Investment Decisions.” Bulletin for International Taxation 78, no. 6 (2024): 224–39. https://doi.org/10.59403/8cbkga.
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2024 | Journal Article | LibreCat-ID: 57546 |
Bischof, Jannis, Joachim Gassen, Anna Rohlfing-Bastian, Davud Rostam-Afschar, and Caren Sureth-Sloane. “Accounting for Transparency: A Framework and Three Applications in Tax, Managerial, and Financial Accounting.” Schmalenbach Journal of Business Research , 2024. https://doi.org/10.1007/s41471-024-00200-7.
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2024 | Journal Article | LibreCat-ID: 54530
Schulz, Kim Alina, and Caren Sureth-Sloane. “Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen.” Steuer und Wirtschaft 101, no. 4 (2024): 335–53.
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2024 | Working Paper | LibreCat-ID: 56817 |
Giese, Henning, and Vanessa Heinemann-Heile. Firms’ Perception of a Fair Tax Burden - The Impact of Trust and Public Goods. TRR 266 Accounting for Transparency Working Paper Series No. 158, 2024. https://dx.doi.org/10.2139/ssrn.4972829.
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2024 | Working Paper | LibreCat-ID: 49873 |
Giese, Henning, Reinald Koch, and Caren Sureth-Sloane. Tax Complexity and Tax Risk: The Role of Tax Employees. TRR 266 Accounting for Transparency Working Paper Series No. 149, 2024. https://doi.org/10.2139/ssrn.4888151.
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2024 | Journal Article | LibreCat-ID: 65861 |
Kosi, Urska, and Paula Relard. “Are Firms (Getting) Ready for the Corporate Sustainability Reporting Directive?” Sustainability Nexus Forum 32, no. 1 (2024). https://doi.org/10.1007/s00550-024-00541-1.
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2023 | Journal Article | LibreCat-ID: 47921
Hahn, Rüdiger, Daniel Reimsbach, and Christopher Wickert. “Nonfinancial Reporting and Real Sustainable Change: Relationship Status—It’s Complicated.” Organization & Environment 36, no. 1 (2023): 3–16. https://doi.org/10.1177/10860266231151653.
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2023 | Journal Article | LibreCat-ID: 47922
De Meyst, Karen, Thomas Niederkofler, and Daniel Reimsbach. “DARC 2023 at Radboud University: Societal Challenges in Accounting Research and Education.” Maandblad Voor Accountancy En Bedrijfseconomie 97, no. 5/6 (2023): 153–55. https://doi.org/10.5117/mab.97.107215.
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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. Vol. 118. TRR 266 Working Paper Series, 2023. https://doi.org/10.2139/ssrn.4394968.
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2023 | Journal Article | LibreCat-ID: 22924 |
Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane. “The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity.” European Accounting Review 32, no. 2 (2023): 239–73. https://doi.org/10.1080/09638180.2021.1951316.
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2023 | Report | LibreCat-ID: 48414 |
Greil, Stefan, Eleonore Kaluza-Thiesen, Kim Alina Schulz, and Caren Sureth-Sloane. Umfrage: Tax Compliance und Verrechnungspreise. TRR 266 Accounting for Transparency, 2023. https://doi.org/10.52569/hmje9021.
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2023 | Working Paper | LibreCat-ID: 34798
Herwald, Sarah, Simone Voigt, and André Uhde. The Conditional Impact of Market Consolidation and Market Power on Banking Stability – Evidence from Europe, n.d.
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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, 2023. https://doi.org/10.1007/s11573-022-01133-5.
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