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4040 Publications


2025 | Journal Article | LibreCat-ID: 60949
Giese, Henning, Svea Holtmann, Reinald Koch, and Dominika Langenmayr. “Steuerliches Investitionssofortprogramm: Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts Deutschland?” ifo Schnelldienst 78, no. 8 (2025): 34–40.
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2025 | Conference Paper | LibreCat-ID: 62877
Sänger, Niklas, Leonie Schmid, Tobias Jenert, H.-Hugo Kremer, and Marie-Ann Kückmann. “Evaluation von Entwicklungsarbeiten zur modulübergreifenden Professionalisierung von Lehrkräften an Berufskollegs im Kontext der digitalen Transformation,” 2025.
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2025 | Journal Article | LibreCat-ID: 63470
Wiredu, Laura. “Who Bears the Costs of the UK Soft Drink Tax? An Empirical Study of Medium-Term Effects.” Junior Management Science 10, no. 4 (2025): 985–1008. https://doi.org/10.582/jums/v10i4pp985-1008.
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2025 | Journal Article | LibreCat-ID: 63908
Mir Djawadi, Behnud, Sabrina Plaß, and Sabrina Loer. “‘I Don’t Believe That You Believe What I Believe’: An Experiment on Misperceptions of Social Norms and Whistleblowing.” European Economic Review 180 (2025). https://doi.org/10.1016/j.euroecorev.2025.105189.
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2025 | Journal Article | LibreCat-ID: 63911
Mir Djawadi, Behnud, Sabrina Plaß, and Sabrina Loer. “Social Information Interventions under Competing Norms: Evidence from a Whistleblowing Experiment.” SSRN Electronic Journal, 2025. http://dx.doi.org/10.2139/ssrn.5345248.
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2025 | Journal Article | LibreCat-ID: 63912
Mir Djawadi, Behnud, and Lisa Wester. “Social Interaction and Feedback-Giving Behavior in the Sharing Economy - An Experimental Analysis.” SSRN Electronic Journal, 2025. https://dx.doi.org/10.2139/ssrn.5345248.
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2025 | Journal Article | LibreCat-ID: 60050 | OA
Hemmrich, Simon, Volker Nissen, Daniel Beverungen, and Josias Daniel Miño Pauls. “Blockchain‑based Reputation Systemsfor Business‑to‑business Services: Designing a Reputation Mechanism to Reduce Information Asymmetry in Professional Consulting.” Information Systems and E-Business Management 23, no. 1 (2025). https://doi.org/10.1007/s10257-025-00702-9.
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2025 | Dissertation | LibreCat-ID: 65309
Hemmrich, Simon. A Design Theory for Blockchain-Based Reputation Systems : Trust and Coordination in B2B Markets. Paderborn: Universität Paderborn, 2025. https://doi.org/10.17619/UNIPB/1-2414.
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2025 | Working Paper | LibreCat-ID: 65379
Hofmann, Philipp, Sönke Sievers, and Reeyarn Li. ESEF-Berichterstattung in Deutschland: Herausforderungen und Chancen. Vol. Heft 7-8/2025. KoR, 2025. https://doi.org/KORKOR1476665.
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2025 | Journal Article | LibreCat-ID: 56641 | OA
Diller, Markus, Johannes Lorenz, Georg Schneider, and Caren Sureth-Sloane. “Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency.” The Accounting Review 100, no. 2 (2025): 71–102. https://doi.org/10.2308/TAR- 2021-0477.
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2025 | Journal Article | LibreCat-ID: 63579
Chen, An, Peter Hieber, and Caren Sureth-Sloane. “How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty.” International Tax and Public Finance, 2025. https://doi.org/10.1007/s10797-025-09930-8.
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2025 | Journal Article | LibreCat-ID: 58500
Schanz, Deborah, Felix Siegel, and Caren Sureth-Sloane. “Anti-Tax Avoidance Rules and Tax Complexity.” World Tax Journal 17, no. 1 (2025): 1–23.
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2025 | Journal Article | LibreCat-ID: 56482
Maiterth, Ralf, Yuri Piper, and Caren Sureth-Sloane. “Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien.” Steuer und Wirtschaft 102, no. 1 (2025): 67–81.
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2025 | Journal Article | LibreCat-ID: 62110
Schönhärl, Korinna, and Caren Sureth-Sloane. “Steuern und Steuergerechtigkeit – Ein Gespräch.” Ethik und Gesellschaft 19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben (2025): 1–31. https://doi.org/10.18156/eug-2-2025-art-2.
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2025 | Working Paper | LibreCat-ID: 65383
Sievers, Sönke, Reeyarn Li, Dominik Degen, Jens Kengelbach, and Francesca Pietrogrande. Beer, Cars & Fundamentals: Predicting German M& A Activity. Vol. Heft 11-12/2025. Corporate Finance, 2025. https://doi.org/CFCF1480783.
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2025 | Journal Article | LibreCat-ID: 65447 | OA
Daniel-Söltenfuß, Desiree. “Der Weg als Ziel: Die Gestaltung von Transferprozessen in Innovationsprogrammen am Beispiel InnoVET.” BWP@: Berufs- und Wirtschaftspädagogik - online 49 (2025): 1–26.
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2025 | Working Paper | LibreCat-ID: 62284
Kundisch, Dennis. DFG fördert Forschungsprojekt - klare Wissensstrukturen in der Wirtschaftsinformatik. Vol. 3. Update - Das Magazin des SICP–Software Innovation Campus Paderborn, 2025.
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2025 | Working Paper | LibreCat-ID: 59096 | OA
Dyck, Daniel. Corporate Tax Planning and Technology-Based Enforcement. TRR 266 Accounting for Transparency Working Paper Series No. 186, 2025. https://doi.org/10.2139/ssrn.5186857.
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2025 | Journal Article | LibreCat-ID: 59673 | OA
Wengerek, Sascha Tobias, André Uhde, and Benjamin Hippert. “Share Price Reactions to Tariff Imposition Announcements during the First Trump Administration.” Finance Research Letters 80 (2025). https://doi.org/10.1016/j.frl.2025.107381.
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2025 | Book Chapter | LibreCat-ID: 65784
Nastjuk, IIja, Theresa Pfaff, Monideepa Tarafdar, and Simon Trang. “Technostress and Interventions to Prevent It.” In Research Handbook on Psychosocial Conditions at Work. Edward Elgar Publishing, 2025. https://doi.org/10.4337/9781035318636.00013.
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