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568 Publications
2021 | Book Chapter | LibreCat-ID: 22221
Blankenfeldt, Maximilian, et al. “Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis.” Intangibles - Immaterielle Werte, edited by Alexander Vögele, 2nd ed., C.H.Beck, 2021.
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2021 | Journal Article | LibreCat-ID: 22523 | 
Warkulat, Sonja, et al. “COVID-19 Reporting and Willingness to Pay for Leisure Activities.” Covid Economics, no. 83, CEPR Press, 2021, pp. 183–205.
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2021 | Journal Article | LibreCat-ID: 22631
Krull, Sebastian, et al. “The Power and Peril of Precise vs. Round Health Message Interventions to Increase Stair-Use.” Frontiers in Psychology, 2021, doi:10.3389/fpsyg.2021.624198.
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| DOI
2021 | Journal Article | LibreCat-ID: 5163
Uhde, André. “Tax Avoidance through Securitization.” The Quarterly Review of Economics and Finance, vol. 79, 2021, pp. 411–21, doi:10.1016/j.qref.2020.07.008.
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| DOI
2021 | Journal Article | LibreCat-ID: 21401
Bornemann, Tobias, et al. “Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung.” Deutsches Steuerrecht, vol. 59, no. 3, 2021, pp. 182–90.
LibreCat
2021 | Report | LibreCat-ID: 22213
Lorenz, Johannes, et al. Abweichende steuerliche Verrechnungspreise in der Steuererklärung oder als Ergebnis einer Betriebsprüfung zwischen verschiedenen Staaten. Executive Summary, 2021, doi:10.52569/eexu5414.
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| DOI
2021 | Newspaper Article | LibreCat-ID: 21402
Sureth-Sloane, Caren, and Dirk Simons. “Wie kompliziert darf eine Regel sein?” Frankfurter Allgemeine Zeitung, no. Nr. 20, 2021.
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2021 | Report | LibreCat-ID: 24517
Harst, Simon, et al. 2020 Global MNC Tax Complexity Survey. TRR 266 Accounting for Transparency, 2021, doi:10.52569/jtln9499.
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| DOI
2021 | Misc | LibreCat-ID: 29052
Lagarden, Martin, et al. Wem nutzt Public Country-by-Country Reporting? Schmalenbach IMPULSE, 2021.
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2021 | Book | LibreCat-ID: 29053
Maßbaum, Alexandra, and Caren Sureth-Sloane. Besteuerung und Rechtsformwahl, 8., aktualisierte und erweiterte Auflage. Neue Wirtschafts-Briefe, 2021.
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2021 | Newspaper Article | LibreCat-ID: 29055
Sureth-Sloane, Caren. “Zur Komplexität des Steuersystems.” Süddeutsche Zeitung, 2021.
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2021 | Journal Article | LibreCat-ID: 26775
Pelster, Matthias, et al. “Dark Triad Personality Traits and Selective Hedging.” Journal of Business Ethics, Springer, doi:10.1007/s10551-021-04985-z.
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| DOI
2021 | Journal Article | LibreCat-ID: 36065
Flagmeier, Vanessa, et al. “When Do Firms Highlight Their Effective Tax Rate?” Accounting and Business Research, vol. 53, no. 1, Informa UK Limited, 2021, pp. 1–37, doi:10.1080/00014788.2021.1958669.
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| DOI
2021 | Dissertation | LibreCat-ID: 37396
Fiedler, Moritz. Development of a Strategic Controlling Concept. Dr. Kovac, 2021.
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2021 | Working Paper | LibreCat-ID: 37136
Ichev, Riste, et al. Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk. 2021.
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2021 | Working Paper | LibreCat-ID: 41197
Ortmann, Regina, et al. COVID-19 Reporting and Willingness to Pay for Leisure Activities. 2021.
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2021 | Working Paper | LibreCat-ID: 41184
Ortmann, Regina, et al. Real Effects of an International Tax Reform for MNEs. 2021.
LibreCat
2021 | Journal Article | LibreCat-ID: 46049
Dyck, Daniel. “Der Einfluss der Besteuerung auf Managementanreize und die Nutzung von Bonusbanken.” Junior Management Science, vol. 6, no. 1, 2021, pp. 100–48.
LibreCat
2021 | Journal Article | LibreCat-ID: 46051
Asenkerschbaumer, Stefan, and Caren Sureth-Sloane. “Editorial: Schmalenbach IMPULSE: Will etwas in Bewegung setzen.” Schmalenbach IMPULSE, vol. 1, no. 1, 2021, pp. 1–2.
LibreCat
2021 | Working Paper | LibreCat-ID: 36060
Hippert, Benjamin, and André Uhde. CDS Investors’ Risk Perceptions of M&A Announcements.
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