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112 Publications
2017 | Journal Article | LibreCat-ID: 4685
Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment
M. Diller, P. Kortebusch, G. Schneider, C. Sureth-Sloane, European Accounting Review 26 (2017) 441–468.
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| DOI
M. Diller, P. Kortebusch, G. Schneider, C. Sureth-Sloane, European Accounting Review 26 (2017) 441–468.
2017 | Journal Article | LibreCat-ID: 4774
Discretionary aggregation
M. Ebert, D. Simons, J.D. Stecher, The Accounting Review 92 (2017) 73--91.
LibreCat
M. Ebert, D. Simons, J.D. Stecher, The Accounting Review 92 (2017) 73--91.
2017 | Journal Article | LibreCat-ID: 4703 | 
Hold or Sell? How Capital Gains Taxation Affects Holding Decisions
A. Hegemann, A. Kunoth, K. Rupp, C. Sureth-Sloane, Review of Managerial Science 11 (2017) 571–603.
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A. Hegemann, A. Kunoth, K. Rupp, C. Sureth-Sloane, Review of Managerial Science 11 (2017) 571–603.
2016 | Journal Article | LibreCat-ID: 1771 |
Eigenkapitalverzehr und Substanzbesteuerung deutscher Unternehmen durch eine Vermögensteuer – eine empirische Analyse
T. Hoppe, R. Maiterth, C. Sureth-Sloane, Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung 68 (2016) 3–45.
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T. Hoppe, R. Maiterth, C. Sureth-Sloane, Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung 68 (2016) 3–45.
2016 | Working Paper | LibreCat-ID: 17759
Tax Loss Offset Restrictions and Biased Perceptions of Risky Investments
A. Mehrmann, C. Sureth-Sloane, Tax Loss Offset Restrictions and Biased Perceptions of Risky Investments, 2016.
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A. Mehrmann, C. Sureth-Sloane, Tax Loss Offset Restrictions and Biased Perceptions of Risky Investments, 2016.
2016 | Book | LibreCat-ID: 4714
Besteuerung und Rechtsformwahl
R. König, C. Sureth-Sloane, Besteuerung und Rechtsformwahl, 7th ed., Verlag Neue Wirtschafts-Briefe, Herne, 2016.
LibreCat
R. König, C. Sureth-Sloane, Besteuerung und Rechtsformwahl, 7th ed., Verlag Neue Wirtschafts-Briefe, Herne, 2016.
2016 | Working Paper | LibreCat-ID: 5022
Interest Barrier and Capital Structure Response
S. Alberternst, C. Sureth-Sloane, Interest Barrier and Capital Structure Response, 2016.
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S. Alberternst, C. Sureth-Sloane, Interest Barrier and Capital Structure Response, 2016.
2016 | Journal Article | LibreCat-ID: 4034
Are international accounting standards more credit relevant than domestic standards?
A. Florou, U. Kosi, P.F. Pope, Accounting and Business Research 47 (2016) 1–29.
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| DOI
A. Florou, U. Kosi, P.F. Pope, Accounting and Business Research 47 (2016) 1–29.
2016 | Conference Paper | LibreCat-ID: 37098
Accounting quality in private firms during the transition to international standards
A. Valentincic, A. Novak, U. Kosi, in: 2016.
LibreCat
A. Valentincic, A. Novak, U. Kosi, in: 2016.
2016 | Journal Article | LibreCat-ID: 4744
Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?
R. Ortmann, C. Sureth-Sloane, Journal of Business Economics 86 (2016) 441–475.
LibreCat
| DOI
R. Ortmann, C. Sureth-Sloane, Journal of Business Economics 86 (2016) 441–475.
2015 | Working Paper | LibreCat-ID: 17951
The Effect of Taxes on Corporate Financing Decisions - Evidence from the German Interest Barrier
S. Alberternst, C. Sureth-Sloane, The Effect of Taxes on Corporate Financing Decisions - Evidence from the German Interest Barrier, 2015.
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S. Alberternst, C. Sureth-Sloane, The Effect of Taxes on Corporate Financing Decisions - Evidence from the German Interest Barrier, 2015.
2015 | Working Paper | LibreCat-ID: 4745
Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?,
R. Ortmann, Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?, 2015.
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R. Ortmann, Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?, 2015.
2015 | Journal Article | LibreCat-ID: 4756
Entscheidungskalküle US-amerikanischer Unternehmen bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate?
B. Oßwald, C. Sureth-Sloane, Steuer Und Wirtschaft International 25 (2015) 478–486.
LibreCat
B. Oßwald, C. Sureth-Sloane, Steuer Und Wirtschaft International 25 (2015) 478–486.
2015 | Working Paper | LibreCat-ID: 4757
Investment Effects of Wealth Taxes under Uncertainty and Irreversibility
R. Niemann, C. Sureth-Sloane, Investment Effects of Wealth Taxes under Uncertainty and Irreversibility, 2015.
LibreCat
R. Niemann, C. Sureth-Sloane, Investment Effects of Wealth Taxes under Uncertainty and Irreversibility, 2015.
2015 | Journal Article | LibreCat-ID: 5047
Mehr Theorie wagen: Eine neue Ausbildung für die Praxis?
C. Sureth, WiSt - Wirtschaftswissenschaftliches Studium 42 (2015) 257–260.
LibreCat
| DOI
C. Sureth, WiSt - Wirtschaftswissenschaftliches Studium 42 (2015) 257–260.
2015 | Journal Article | LibreCat-ID: 4035
Does mandatory IFRS adoption facilitate debt financing?
A. Florou, U. Kosi, Review of Accounting Studies 20 (2015) 1407–1456.
LibreCat
| DOI
A. Florou, U. Kosi, Review of Accounting Studies 20 (2015) 1407–1456.
2015 | Working Paper | LibreCat-ID: 2254 |
Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse
T. Hoppe, R. Maiterth, C. Sureth-Sloane, Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse, 2015.
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T. Hoppe, R. Maiterth, C. Sureth-Sloane, Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse, 2015.
2014 | Journal Article | LibreCat-ID: 17962 |
Editorial: What Is and What Is Not a Substantial Contribution?
S. Albers, C. Sureth-Sloane, Business Research 5 (2014).
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S. Albers, C. Sureth-Sloane, Business Research 5 (2014).
2014 | Working Paper | LibreCat-ID: 4750
Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?
R. Ortmann, C. Sureth-Sloane, Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?, 2014.
LibreCat
R. Ortmann, C. Sureth-Sloane, Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?, 2014.
2014 | Working Paper | LibreCat-ID: 5036
Can Tax Rate Increases Foster Investment Under Entry and Exit Flexibility? - Insights from an Economic Experiment
R. Fahr, E.A. Janssen, C. Sureth-Sloane, Can Tax Rate Increases Foster Investment Under Entry and Exit Flexibility? - Insights from an Economic Experiment, 2014.
LibreCat
R. Fahr, E.A. Janssen, C. Sureth-Sloane, Can Tax Rate Increases Foster Investment Under Entry and Exit Flexibility? - Insights from an Economic Experiment, 2014.