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112 Publications


2018 | Journal Article | LibreCat-ID: 5009 | OA
T. Bauer, T. Kourouxous, and P. Krenn, “Taxation and Agency Conflicts between Firm Owners and Managers: A Review,” Business Research, vol. 11, no. 1, pp. 33–76, 2018.
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2018 | Journal Article | LibreCat-ID: 4743
S. Sievers, C. Sureth-Sloane, and A. Uhde, “Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp,” Die Wirtschaftsprüfung, vol. 71, no. 9, pp. 569–575, 2018.
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2018 | Newspaper Article | LibreCat-ID: 14900
C. Sureth-Sloane and B. Wolff, “BWL greift gesellschaftlichen Wandel auf,” Frankfurter Allgemeine Zeitung, no. 293, 2018.
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2017 | Journal Article | LibreCat-ID: 2241
T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, “Warum ist unser Steuersystem so komplex? Eine befragungsbasierte Analyse,” Die Wirtschaftsprüfung, vol. 70, no. 17, pp. 1026–1033, 2017.
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2017 | Report | LibreCat-ID: 2247 | OA
T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, 2016 Global MNC Tax Complexity Survey - Executive Summary. 2017.
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2017 | Working Paper | LibreCat-ID: 2250 | OA
T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries. 2017.
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2017 | Working Paper | LibreCat-ID: 4702
V. Flagmeier, J. Müller, and C. Sureth-Sloane, When Do Managers Highlight Their Effective Tax Rate?, vol. 214. 2017.
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2017 | Working Paper | LibreCat-ID: 4712
A. Mehrmann and C. Sureth-Sloane, Tax Loss Offset Restrictions and Biased Perception of Risky Investments, vol. 222. 2017.
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2017 | Journal Article | LibreCat-ID: 5014
T. Bauer and T. Kourouxous, “Capital Charge Rates, Investment Incentives and Taxation,” European Accounting Review, vol. 26, no. 3, pp. 419–440, 2017.
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2017 | Journal Article | LibreCat-ID: 3542
A. Valentincic, A. Novak, and U. Kosi, “Accounting quality in private firms during the transition towards international standards,” Accounting in Europe, vol. 14, no. 3, pp. 358–387, 2017, doi: 10.1080/17449480.2017.1378821.
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2017 | Journal Article | LibreCat-ID: 4685
M. Diller, P. Kortebusch, G. Schneider, and C. Sureth-Sloane, “Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment,” European Accounting Review, vol. 26, no. 3, pp. 441–468, 2017, doi: 10.1080/09638180.2016.1169939.
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2017 | Journal Article | LibreCat-ID: 4774
M. Ebert, D. Simons, and J. D. Stecher, “Discretionary aggregation,” The Accounting Review, vol. 92, no. 1, pp. 73--91, 2017.
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2017 | Journal Article | LibreCat-ID: 4703 | OA
A. Hegemann, A. Kunoth, K. Rupp, and C. Sureth-Sloane, “Hold or Sell? How Capital Gains Taxation Affects Holding Decisions,” Review of Managerial Science, vol. 11, no. 3, pp. 571–603, 2017, doi: 10.1007/s11846-016-0197-9 .
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2016 | Journal Article | LibreCat-ID: 1771 | OA
T. Hoppe, R. Maiterth, and C. Sureth-Sloane, “Eigenkapitalverzehr und Substanzbesteuerung deutscher Unternehmen durch eine Vermögensteuer – eine empirische Analyse,” Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung, vol. 68, no. 1, pp. 3–45, 2016.
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2016 | Working Paper | LibreCat-ID: 17759
A. Mehrmann and C. Sureth-Sloane, Tax Loss Offset Restrictions and Biased Perceptions of Risky Investments. 2016.
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2016 | Book | LibreCat-ID: 4714
R. König and C. Sureth-Sloane, Besteuerung und Rechtsformwahl, 7th ed. Verlag Neue Wirtschafts-Briefe, Herne, 2016.
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2016 | Working Paper | LibreCat-ID: 5022
S. Alberternst and C. Sureth-Sloane, Interest Barrier and Capital Structure Response, vol. 206. 2016.
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2016 | Journal Article | LibreCat-ID: 4034
A. Florou, U. Kosi, and P. F. Pope, “Are international accounting standards more credit relevant than domestic standards?,” Accounting and Business Research, vol. 47, no. 1, pp. 1–29, 2016, doi: 10.1080/00014788.2016.1224968.
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2016 | Conference Paper | LibreCat-ID: 37098
A. Valentincic, A. Novak, and U. Kosi, “Accounting quality in private firms during the transition to international standards,” presented at the 7th Workshop on Accounting and Regulation, Siena, Italy, 2016.
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2016 | Journal Article | LibreCat-ID: 4744
R. Ortmann and C. Sureth-Sloane, “Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?,” Journal of Business Economics, vol. 86, no. 5, pp. 441–475, 2016, doi: 10.1007/s1007-015-0780-6.
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