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21 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: 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.
LibreCat | DOI
 

2019 | Working Paper | LibreCat-ID: 15367
Gawehn, Vanessa. Banks and Corporate Income Taxation: A Review. SSRN, 2019.
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2019 | Working Paper | LibreCat-ID: 13137
Müller, Jens, et al. Non-GAAP Reporting and Investor Attention: Are Investors Misled by Exclusions of Recurring Expenses from Non-GAAP Earnings before Restatement Announcements? 2019.
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2019 | Working Paper | LibreCat-ID: 37346
Müller, Jens, and Vanessa Gawehn. Tax Avoidance - Are Banks Any Different? 2019.
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2018 | Journal Article | LibreCat-ID: 4394
Schümmer, Markus, et al. “Implikationen der US-Steuerreform auf die Hinzurechnungsbesteuerung nach dem AStG.” IStR Internationales Steuerrecht, 2018.
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2018 | Journal Article | LibreCat-ID: 5101
Downes, Jimmy F., et al. “Product Market Effects of IFRS Adoption.” Journal of Accounting and Public Policy, vol. 37, no. 5, Elsevier, 2018, pp. 376–401, doi:10.1016/j.jaccpubpol.2018.09.004.
LibreCat | DOI
 

2017 | Working Paper | LibreCat-ID: 3540
Flagmeier, Vanessa, and Jens Müller. Tax Loss Carryforward Disclosure and Uncertainty. 2017.
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2017 | Working Paper | LibreCat-ID: 3545
Flagmeier, Vanessa. The Information Content of Tax Loss Carryforwards: IAS 12 vs. Valuation Allowance. 2017.
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2017 | Working Paper | LibreCat-ID: 4702
Flagmeier, Vanessa, et al. When Do Managers Highlight Their Effective Tax Rate? Vol. 214, 2017, doi:arqus Working Paper No. 214.
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