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112 Publications


2024 | Working Paper | LibreCat-ID: 14901 | OA
Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking?
B. Osswald, C. Sureth-Sloane, Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking?, 2024.
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2022 | Working Paper | LibreCat-ID: 35097
Information Leaks and Voluntary Disclosure
M. Ebert, U. Schäfer, G.T. Schneider, Information Leaks and Voluntary Disclosure, 2022.
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2022 | Working Paper | LibreCat-ID: 37070
Does private firms’ disclosure affect public peers’ information environment?
B. Beyer, V. Flagmeier, U. Kosi, Does Private Firms’ Disclosure Affect Public Peers’ Information Environment?, 2022.
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2022 | Working Paper | LibreCat-ID: 37131
Current developments in the European corporate bond market
B. Franke, U. Kosi, P. Stoczek, Current Developments in the European Corporate Bond Market, 2022.
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2022 | Working Paper | LibreCat-ID: 37088
CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-publicly Listed Firms
M. Gulenko, S. Kohlhase, U. Kosi, CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-Publicly Listed Firms, 2022.
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2022 | Working Paper | LibreCat-ID: 37089
Insolvcency Process in Germany and the insol database: A research Note
T. Ahlers, F.W. Edossa, M. Uckert, U. Kosi, Insolvcency Process in Germany and the Insol Database: A Research Note, 2022.
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2021 | Book Chapter | LibreCat-ID: 22221
Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis
M. Blankenfeldt, J. Müller, A. Weinrich, in: A. Vögele (Ed.), Intangibles - Immaterielle Werte, 2nd ed., C.H.Beck, München, 2021.
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2021 | Journal Article | LibreCat-ID: 36065
When do firms highlight their effective tax rate?
V. Flagmeier, J. Müller, C. Sureth-Sloane, Accounting and Business Research 53 (2021) 1–37.
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2021 | Working Paper | LibreCat-ID: 37136
Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk
R. Ichev, J. Koren, U. Kosi, K. Sitar Sustar, A. Valentincic, Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk, 2021.
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2021 | Working Paper | LibreCat-ID: 17514 | OA
The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity
T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity, 2021.
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