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112 Publications
2017 | Journal Article | LibreCat-ID: 4685
Diller, M., Kortebusch, P., Schneider, G., & Sureth-Sloane, C. (2017). Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment. European Accounting Review, 26(3), 441–468. https://doi.org/10.1080/09638180.2016.1169939
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2017 | Journal Article | LibreCat-ID: 4774
Ebert, M., Simons, D., & Stecher, J. D. (2017). Discretionary aggregation. The Accounting Review, 92(1), 73--91.
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2017 | Journal Article | LibreCat-ID: 4703 | 
Hegemann, A., Kunoth, A., Rupp, K., & Sureth-Sloane, C. (2017). Hold or Sell? How Capital Gains Taxation Affects Holding Decisions. Review of Managerial Science, 11(3), 571–603. https://doi.org/10.1007/s11846-016-0197-9
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2016 | Journal Article | LibreCat-ID: 1771 |
Hoppe, T., Maiterth, R., & Sureth-Sloane, C. (2016). Eigenkapitalverzehr und Substanzbesteuerung deutscher Unternehmen durch eine Vermögensteuer – eine empirische Analyse. Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung, 68(1), 3–45. https://doi.org/10.1007/s41471-016-0005-x
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2016 | Working Paper | LibreCat-ID: 17759
Mehrmann, A., & Sureth-Sloane, C. (2016). Tax Loss Offset Restrictions and Biased Perceptions of Risky Investments.
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2016 | Book | LibreCat-ID: 4714
König, R., & Sureth-Sloane, C. (2016). Besteuerung und Rechtsformwahl (7th ed.). Verlag Neue Wirtschafts-Briefe, Herne.
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2016 | Working Paper | LibreCat-ID: 5022
Alberternst, S., & Sureth-Sloane, C. (2016). Interest Barrier and Capital Structure Response (Vol. 206).
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2016 | Journal Article | LibreCat-ID: 4034
Florou, A., Kosi, U., & Pope, P. F. (2016). Are international accounting standards more credit relevant than domestic standards? Accounting and Business Research, 47(1), 1–29. https://doi.org/10.1080/00014788.2016.1224968
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2016 | Conference Paper | LibreCat-ID: 37098
Valentincic, A., Novak, A., & Kosi, U. (2016). Accounting quality in private firms during the transition to international standards. 7th Workshop on Accounting and Regulation, Siena, Italy.
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2016 | Journal Article | LibreCat-ID: 4744
Ortmann, R., & Sureth-Sloane, C. (2016). Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups? Journal of Business Economics, 86(5), 441–475. https://doi.org/10.1007/s1007-015-0780-6
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2015 | Working Paper | LibreCat-ID: 17951
Alberternst, S., & Sureth-Sloane, C. (2015). The Effect of Taxes on Corporate Financing Decisions - Evidence from the German Interest Barrier.
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2015 | Working Paper | LibreCat-ID: 4745
Ortmann, R. (2015). Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?, (Vol. 2015–10).
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2015 | Journal Article | LibreCat-ID: 4756
Oßwald, B., & Sureth-Sloane, C. (2015). Entscheidungskalküle US-amerikanischer Unternehmen bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate? Steuer Und Wirtschaft International, 25(10), 478–486.
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2015 | Working Paper | LibreCat-ID: 4757
Niemann, R., & Sureth-Sloane, C. (2015). Investment Effects of Wealth Taxes under Uncertainty and Irreversibility (Vol. 209).
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2015 | Journal Article | LibreCat-ID: 5047
Sureth, C. (2015). Mehr Theorie wagen: Eine neue Ausbildung für die Praxis? WiSt - Wirtschaftswissenschaftliches Studium, 42(5), 257–260. https://doi.org/10.15358/0340-1650_2013_5_257
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2015 | Journal Article | LibreCat-ID: 4035
Florou, A., & Kosi, U. (2015). Does mandatory IFRS adoption facilitate debt financing? Review of Accounting Studies, 20(4), 1407–1456. https://doi.org/10.1007/s11142
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2015 | Working Paper | LibreCat-ID: 2254 |
Hoppe, T., Maiterth, R., & Sureth-Sloane, C. (2015). Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse. https://doi.org/10.2139/ssrn.2548398
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2014 | Journal Article | LibreCat-ID: 17962 |
Albers, S., & Sureth-Sloane, C. (2014). Editorial: What Is and What Is Not a Substantial Contribution? Business Research, 5(2).
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2014 | Working Paper | LibreCat-ID: 4750
Ortmann, R., & Sureth-Sloane, C. (2014). Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups? (Vol. 165).
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2014 | Working Paper | LibreCat-ID: 5036
Fahr, R., Janssen, E. A., & Sureth-Sloane, C. (2014). Can Tax Rate Increases Foster Investment Under Entry and Exit Flexibility? - Insights from an Economic Experiment (Vol. 166).
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