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
2022 | Journal Article | LibreCat-ID: 35749
. Arbeitskreis Verrechnungspreise der Schmalenbach-Gesellschaft für Betriebswirtschaftslehre e.V. et al., “Chancen und Risiken eines Cooperative Compliance-Ansatzes für die deutsche Besteuerungspraxis von multinationalen Unternehmen – Erfahrungen verschiedener Länder und Eindrücke deutscher Unternehmensvertreter,” Internationales Steuerrecht, vol. 31, no. 22, pp. 824–829, 2022.
LibreCat
2022 | Journal Article | LibreCat-ID: 29317
S. Letmathe, Y. Feng, and A. Uhde, “Semiparametric GARCH models with long memory applied to Value at Risk and Expected Shortfall,” Journal of Risk, doi: 10.21314/JOR.2022.044.
LibreCat
| DOI
2022 | Working Paper | LibreCat-ID: 37089
T. Ahlers, F. W. Edossa, M. Uckert, and U. Kosi, Insolvcency Process in Germany and the insol database: A research Note. 2022.
LibreCat
| Files available
2022 | Working Paper | LibreCat-ID: 37131
B. Franke, U. Kosi, and P. Stoczek, Current developments in the European corporate bond market. 2022.
LibreCat
| Files available
2022 | Working Paper | LibreCat-ID: 37070
B. Beyer, V. Flagmeier, and U. Kosi, Does private firms’ disclosure affect public peers’ information environment? 2022.
LibreCat
2022 | Working Paper | LibreCat-ID: 37088
M. Gulenko, S. Kohlhase, and U. Kosi, CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-publicly Listed Firms. 2022.
LibreCat
| Download (ext.)
2022 | Journal Article | LibreCat-ID: 34449 | 
T. Crépellière, M. Pelster, and S. Zeisberger, “Arbitrage in the Market for Cryptocurrencies,” Journal of Financial Markets, 2022, doi: 10.1016/j.finmar.2023.100817.
LibreCat
| DOI
| Download (ext.)
2022 | Misc | LibreCat-ID: 35775 |
C. Sureth-Sloane, Steuerreformen: Investitionsstimulus oder bloß heiße Luft? Wann steuerliche Verlustrückträge der Wirtschaft helfen können. VHB, 2022.
LibreCat
| Download (ext.)
2022 | Working Paper | LibreCat-ID: 41182
R. Ortmann and D. Schindler, Income Shifting and Management Incentives. 2022.
LibreCat
2022 | Journal Article | LibreCat-ID: 21405 |
K. Blaufus, M. Chirvi, H.-P. Huber, R. Maiterth, and C. Sureth-Sloane, “Tax Misperception and Its Effects on Decision Making - Literature Review and Behavioral Taxpayer Response Model,” European Accounting Review, vol. 31, no. 1, pp. 111–144, 2022, doi: 10.1080/09638180.2020.1852095.
LibreCat
| Files available
| DOI
| Download (ext.)
2022 | Working Paper | LibreCat-ID: 46047 |
A. Chen, P. Hieber, and C. Sureth-Sloane, Pay for Tax Certainty? Advance Tax Rulings for Risky Investment under Multi-Dimensional Tax Uncertainty, vol. 273. 2022.
LibreCat
| Download (ext.)
2021 | Journal Article | LibreCat-ID: 25042
M. Mutschmann, T. Hasso, and M. Pelster, “Dark triad managerial personality and financial reporting manipulation,” Journal of Business Ethics, doi: 10.1007/s10551-021-04959-1.
LibreCat
| DOI
2021 | Misc | LibreCat-ID: 29051
S. Asenkerschbaumer and C. Sureth-Sloane, Schmalenbach IMPULSE: Will etwas in Bewegung setzen. Schmalenbach IMPULSE, 1(1), 1-2, 2021.
LibreCat
2021 | Working Paper | LibreCat-ID: 29057 |
J. Eberbach, C. Sureth-Sloane, and M. Uhrig-Homburg, Option Implied Tax Rate Expectations. Working Paper, 2021.
LibreCat
| Download (ext.)
2021 | Working Paper | LibreCat-ID: 29058
E. Eberhartinger, R. Speitmann, and C. Sureth-Sloane, Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity. WU International Taxation Research Paper Series No. #2020-01, 2021.
LibreCat
| Download (ext.)
2021 | Working Paper | LibreCat-ID: 29059
E. Eberhartinger, R. Safaei, C. Sureth-Sloane, and Y. Wu, Are Risk-based Tax Audit Strategies Rewarded? An Analysis of Corporate Tax Avoidance. TRR 266 Accounting for Transparency Working Paper Series No. 60, 2021.
LibreCat
| Download (ext.)
2021 | Working Paper | LibreCat-ID: 29060
J. Lorenz, M. Diller, and C. Sureth-Sloane, The Epidemiology of Tax Avoidance Narratives. TRR 266 Accounting for Transparency Working Paper Series No. 59, 2021.
LibreCat
| Download (ext.)
2021 | Journal Article | LibreCat-ID: 23400
R. Maiterth and C. Sureth-Sloane, “Wiedereinführung der Vermögensteuer – eine ökonomische Analyse,” Steuer und Wirtschaft, vol. 98, no. 3, pp. 201–216, 2021.
LibreCat
2021 | Journal Article | LibreCat-ID: 23524
C. Cox, A. Karam, and M. Pelster, “Two-period duopolies with forward markets,” Review of Industrial Organization, 2021.
LibreCat
| Files available
| DOI
| Download (ext.)
2021 | Journal Article | LibreCat-ID: 22205
T. Hasso, D. Müller, M. Pelster, and S. Warkulat, “Who participated in the GameStop frenzy? Evidence from brokerage accounts,” Finance Research Letters.
LibreCat
| Files available
| DOI
| Download (ext.)