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4040 Publications


2025 | Journal Article | LibreCat-ID: 60949
Steuerliches Investitionssofortprogramm: Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts Deutschland?
H. Giese, S. Holtmann, R. Koch, D. Langenmayr, ifo Schnelldienst 78 (2025) 34–40.
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2025 | Conference Paper | LibreCat-ID: 62877
Evaluation von Entwicklungsarbeiten zur modulübergreifenden Professionalisierung von Lehrkräften an Berufskollegs im Kontext der digitalen Transformation
N. Sänger, L. Schmid, T. Jenert, H.-H. Kremer, M.-A. Kückmann, in: 2025.
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2025 | Journal Article | LibreCat-ID: 63470
Who Bears the Costs of the UK Soft Drink Tax? An Empirical Study of Medium-Term Effects
L. Wiredu, Junior Management Science 10 (2025) 985–1008.
LibreCat | DOI
 

2025 | Journal Article | LibreCat-ID: 63908
“I don’t believe that you believe what I believe”: an experiment on misperceptions of social norms and whistleblowing
B. Mir Djawadi, S. Plaß, S. Loer, European Economic Review 180 (2025).
LibreCat | DOI
 

2025 | Journal Article | LibreCat-ID: 63911
Social Information Interventions under Competing Norms: Evidence from a Whistleblowing Experiment
B. Mir Djawadi, S. Plaß, S. Loer, SSRN Electronic Journal (2025).
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2025 | Journal Article | LibreCat-ID: 63912
Social Interaction and Feedback-Giving Behavior in the Sharing Economy - An Experimental Analysis
B. Mir Djawadi, L. Wester, SSRN Electronic Journal (2025).
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2025 | Journal Article | LibreCat-ID: 60050 | OA
Blockchain‑based reputation systemsfor business‑to‑business services: designing a reputation mechanism to reduce information asymmetry in professional consulting
S. Hemmrich, V. Nissen, D. Beverungen, J.D.M. Pauls, Information Systems and E-Business Management 23 (2025).
LibreCat | Files available | DOI | Download (ext.)
 

2025 | Dissertation | LibreCat-ID: 65309
A Design Theory for Blockchain-Based Reputation Systems : Trust and Coordination in B2B Markets
S. Hemmrich, A Design Theory for Blockchain-Based Reputation Systems : Trust and Coordination in B2B Markets, Universität Paderborn, Paderborn, 2025.
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2025 | Working Paper | LibreCat-ID: 65379
ESEF-Berichterstattung in Deutschland: Herausforderungen und Chancen
P. Hofmann, S. Sievers, R. Li, ESEF-Berichterstattung in Deutschland: Herausforderungen und Chancen, KoR, 2025.
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2025 | Journal Article | LibreCat-ID: 56641 | OA
Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency
M. Diller, J. Lorenz, G. Schneider, C. Sureth-Sloane, The Accounting Review 100 (2025) 71–102.
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2025 | Journal Article | LibreCat-ID: 63579
How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty
A. Chen, P. Hieber, C. Sureth-Sloane, International Tax and Public Finance (2025).
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2025 | Journal Article | LibreCat-ID: 58500
Anti-Tax Avoidance Rules and Tax Complexity
D. Schanz, F. Siegel, C. Sureth-Sloane, World Tax Journal 17 (2025) 1–23.
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2025 | Journal Article | LibreCat-ID: 56482
Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien
R. Maiterth, Y. Piper, C. Sureth-Sloane, Steuer und Wirtschaft 102 (2025) 67–81.
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2025 | Journal Article | LibreCat-ID: 62110
Steuern und Steuergerechtigkeit – Ein Gespräch
K. Schönhärl, C. Sureth-Sloane, Ethik und Gesellschaft 19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben (2025) 1–31.
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2025 | Working Paper | LibreCat-ID: 65383
Beer, Cars & Fundamentals: Predicting German M& A activity
S. Sievers, R. Li, D. Degen, J. Kengelbach, F. Pietrogrande, Beer, Cars & Fundamentals: Predicting German M& A Activity, 2025.
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2025 | Journal Article | LibreCat-ID: 65447 | OA
Der Weg als Ziel: Die Gestaltung von Transferprozessen in Innovationsprogrammen am Beispiel InnoVET
D. Daniel-Söltenfuß, BWP@: Berufs- und Wirtschaftspädagogik - online 49 (2025) 1–26.
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2025 | Working Paper | LibreCat-ID: 62284
DFG fördert Forschungsprojekt - klare Wissensstrukturen in der Wirtschaftsinformatik
D. Kundisch, DFG fördert Forschungsprojekt - klare Wissensstrukturen in der Wirtschaftsinformatik, 2025.
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2025 | Working Paper | LibreCat-ID: 59096 | OA
Corporate Tax Planning and Technology-Based Enforcement
D. Dyck, Corporate Tax Planning and Technology-Based Enforcement, 2025.
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2025 | Journal Article | LibreCat-ID: 59673 | OA
Share price reactions to tariff imposition announcements during the first Trump administration
S.T. Wengerek, A. Uhde, B. Hippert, Finance Research Letters 80 (2025).
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2025 | Book Chapter | LibreCat-ID: 65784
Technostress and interventions to prevent it
Ii. Nastjuk, T. Pfaff, M. Tarafdar, S. Trang, in: Research Handbook on Psychosocial Conditions at Work, Edward Elgar Publishing, 2025.
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