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629 Publications
2024 | Working Paper | LibreCat-ID: 63578
Schipp, Adrian, et al. Determinants of Tax Complexity in Tax Regulations and Tax Procedures - Evidence from a Developing Country.
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2024 | Working Paper | LibreCat-ID: 63582
Maiterth, Ralf, et al. Liquiditätseffekte Einer Vermögensteuer Bei Mietwohnimmobilien. 2024.
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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, doi: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, vol. 76, 2024, pp. 495–532, doi: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. 2024, doi:https://dx.doi.org/10.2139/ssrn.4999404.
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2024 | Working Paper | LibreCat-ID: 56727 |
Euler, Isabell, et al. Tax Complexity and Foreign Direct Investment. 2024, doi:https://dx.doi.org/10.2139/ssrn.4990616.
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2024 | Working Paper | LibreCat-ID: 57902 |
Giese, Henning, et al. The Effects of Tax Reform on Labor Demand within Tax Departments. 2024, doi: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, vol. 78, no. 6, 2024, pp. 224–39, doi:10.59403/8cbkga.
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2024 | Journal Article | LibreCat-ID: 57546 |
Bischof, Jannis, et al. “Accounting for Transparency: A Framework and Three Applications in Tax, Managerial, and Financial Accounting.” Schmalenbach Journal of Business Research , 2024, doi: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, vol. 101, no. 4, 2024, pp. 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. 2024, doi:https://dx.doi.org/10.2139/ssrn.4972829.
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2024 | Working Paper | LibreCat-ID: 49873 |
Giese, Henning, et al. Tax Complexity and Tax Risk: The Role of Tax Employees. 2024, doi: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, vol. 32, no. 1, 5, Springer Science and Business Media LLC, 2024, doi:10.1007/s00550-024-00541-1.
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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 | 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 | 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 | 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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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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