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112 Publications
2024 | Working Paper | LibreCat-ID: 14901 | 
@book{Osswald_Sureth-Sloane_2024, title={Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking?}, volume={TRR 266 Accounting for Transparency Working Paper Series No. 28}, DOI={10.2139/ssrn.3297418}, author={Osswald, Benjamin and Sureth-Sloane, Caren}, year={2024} }
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2022 | Working Paper | LibreCat-ID: 35097
@book{Ebert_Schäfer_Schneider_2022, title={Information Leaks and Voluntary Disclosure}, DOI={10.2139/ssrn.4168084}, author={Ebert, Michael and Schäfer, Ulrich and Schneider, Georg Thomas}, year={2022} }
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2022 | Working Paper | LibreCat-ID: 37070
@book{Beyer_Flagmeier_Kosi_2022, title={Does private firms’ disclosure affect public peers’ information environment?}, author={Beyer, Bianca and Flagmeier, Vanessa and Kosi, Urska}, year={2022} }
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2022 | Working Paper | LibreCat-ID: 37131
@book{Franke_Kosi_Stoczek_2022, title={Current developments in the European corporate bond market}, author={Franke, Benedikt and Kosi, Urska and Stoczek, Pia}, year={2022} }
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2022 | Working Paper | LibreCat-ID: 37088
@book{Gulenko_Kohlhase_Kosi_2022, title={CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-publicly Listed Firms}, author={Gulenko, Maryna and Kohlhase, Saskia and Kosi, Urska}, year={2022} }
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2022 | Working Paper | LibreCat-ID: 37089
@book{Ahlers_Edossa_Uckert_Kosi_2022, title={Insolvcency Process in Germany and the insol database: A research Note}, author={Ahlers, Theresa and Edossa, Fikir Worku and Uckert, Matthias and Kosi, Urska}, year={2022} }
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2021 | Book Chapter | LibreCat-ID: 22221
@inbook{Blankenfeldt_Müller_Weinrich_2021, place={München}, edition={2}, title={Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis}, booktitle={Intangibles - Immaterielle Werte}, publisher={C.H.Beck}, author={Blankenfeldt, Maximilian and Müller, Jens and Weinrich, Arndt}, editor={Vögele, Alexander}, year={2021} }
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2021 | Journal Article | LibreCat-ID: 36065
@article{Flagmeier_Müller_Sureth-Sloane_2021, title={When do firms highlight their effective tax rate?}, volume={53}, DOI={10.1080/00014788.2021.1958669}, number={1}, journal={Accounting and Business Research}, publisher={Informa UK Limited}, author={Flagmeier, Vanessa and Müller, Jens and Sureth-Sloane, Caren}, year={2021}, pages={1–37} }
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2021 | Working Paper | LibreCat-ID: 37136
@book{Ichev_Koren_Kosi_Sitar Sustar_Valentincic_2021, title={Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk}, author={Ichev, Riste and Koren, Jernej and Kosi, Urska and Sitar Sustar, Katarina and Valentincic, Aljosa}, year={2021} }
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2021 | Working Paper | LibreCat-ID: 17514 |
@book{Hoppe_Schanz_Sturm_Sureth-Sloane_2021, series={TRR 266 Accounting for Transparency Working Paper Series No. 5}, title={The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity}, DOI={10.2139/ssrn.3469663}, author={Hoppe, Thomas and Schanz, Debora and Sturm, Susann and Sureth-Sloane, Caren}, year={2021}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 5} }
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2020 | Journal Article | LibreCat-ID: 16486
@article{Lagarden_Schreiber_Simons_Sureth-Sloane_2020, title={Country-by-Country Reporting Goes Public - Cui Bono?}, volume={27}, number={2}, journal={International Transfer Pricing Journal}, author={Lagarden, Martin and Schreiber, Ulrich and Simons, Dirk and Sureth-Sloane, Caren}, year={2020} }
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2020 | Working Paper | LibreCat-ID: 35089
@book{Ebert_Kadane_Simons_Stecher_2020, title={Information Design in Coordination Games with Risk Dominant Equilibrium Selection}, DOI={10.2139/ssrn.3564451}, author={Ebert, Michael and Kadane, Joseph (Jay) B. and Simons, Dirk and Stecher, Jack Douglas}, year={2020} }
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2019 | Working Paper | LibreCat-ID: 14902 |
@book{Mair_Scheffler_Senger_Sureth-Sloane_2019, series={TAF Wokring Paper Series}, title={Analyse der Veränderung der zwischenstaatlichen Gewinnaufteilung bei Einführung einer standardisierten Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern}, volume={42}, author={Mair, Christina and Scheffler, Wolfram and Senger, Isabell and Sureth-Sloane, Caren}, year={2019}, collection={TAF Wokring Paper Series} }
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2019 | Journal Article | LibreCat-ID: 14905
@article{Kourouxous_Bauer_2019, title={Violations of Dominance in Decision-Making}, volume={12}, DOI={10.1007/s40685-019-0093-7}, number={1}, journal={Business Research}, author={Kourouxous, Thomas and Bauer, Thomas}, year={2019}, pages={209–239} }
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2019 | Working Paper | LibreCat-ID: 37346
@book{Müller_Gawehn_2019, title={Tax Avoidance - Are Banks Any Different?}, author={Müller, Jens and Gawehn, Vanessa}, year={2019} }
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2019 | Journal Article | LibreCat-ID: 4996 |
@article{Niemann_Sureth-Sloane_2019, title={Investment Timing Effects of Wealth Taxes under Uncertainty and Irreversibility}, volume={89}, DOI={10.1007/s11573-018-0918-4}, number={4}, journal={Journal of Business Economics}, publisher={Springer Nature America, Inc}, author={Niemann, Rainer and Sureth-Sloane, Caren}, year={2019}, pages={385–415} }
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2019 | Journal Article | LibreCat-ID: 17715
@article{Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft_Sureth-Sloane_2019, title={Ein Lösungsvorschlag zur Vermeidung der überschießenden Wirkung der Grunderwerbsteuerreform bei börsennotierten Kapitalgesellschaften}, volume={74}, number={25}, journal={Betriebs-Berater}, publisher={Deutscher Fachverlag GmbH }, author={Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft, . and Sureth-Sloane, Caren}, year={2019}, pages={1438–1442} }
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2018 | Journal Article | LibreCat-ID: 3902
@article{Hoppe_Schanz_Sturm_Sureth-Sloane_2018, title={What are the Drivers of Tax Complexity for MNCs? Global Evidence}, volume={46}, number={8/9}, journal={Intertax}, publisher={Kluwer Law International}, author={Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}, year={2018}, pages={654–675} }
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2018 | Journal Article | LibreCat-ID: 17518
@article{Hoppe_Sturm_Sureth-Sloane_2018, title={What are the Drivers of Tax Complexity for MNCs? Global Evidence}, DOI={10.2139/ssrn.3469663}, journal={Intertax}, author={Hoppe, Thomas and Sturm, Susann and Sureth-Sloane, Caren}, year={2018} }
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2018 | Newspaper Article | LibreCat-ID: 17718
@article{Wolff_Sureth-Sloane_Weissenberger_2018, title={BWL greift gesellschaftlichen Wandel auf}, number={293}, journal={Frankfurter Allgemeine Zeitung}, author={Wolff, Birgitta and Sureth-Sloane, Caren and Weissenberger, Barbara}, year={2018} }
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2018 | Journal Article | LibreCat-ID: 5009 |
@article{Bauer_Kourouxous_Krenn_2018, title={Taxation and Agency Conflicts between Firm Owners and Managers: A Review}, volume={11}, number={1}, journal={Business Research}, author={Bauer, Thomas and Kourouxous, Thomas and Krenn, Peter}, year={2018}, pages={33–76} }
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2018 | Journal Article | LibreCat-ID: 4743
@article{Sievers_Sureth-Sloane_Uhde_2018, title={Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp}, volume={71}, number={9}, journal={Die Wirtschaftsprüfung}, author={Sievers, Sönke and Sureth-Sloane, Caren and Uhde, André}, year={2018}, pages={569–575} }
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2018 | Newspaper Article | LibreCat-ID: 14900
@article{Sureth-Sloane_Wolff_2018, title={BWL greift gesellschaftlichen Wandel auf}, number={293}, journal={Frankfurter Allgemeine Zeitung}, author={Sureth-Sloane, Caren and Wolff, Birgitta}, year={2018} }
LibreCat
2017 | Journal Article | LibreCat-ID: 2241
@article{Hoppe_Schanz_Sturm_Sureth-Sloane_2017, title={Warum ist unser Steuersystem so komplex? Eine befragungsbasierte Analyse}, volume={70}, number={17}, journal={Die Wirtschaftsprüfung}, publisher={IDW}, author={Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}, year={2017}, pages={1026–1033} }
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2017 | Report | LibreCat-ID: 2247 |
@book{Hoppe_Schanz_Sturm_Sureth-Sloane_2017, title={2016 Global MNC Tax Complexity Survey - Executive Summary}, DOI={10.13140/RG.2.2.23707.46881}, author={Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}, year={2017} }
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2017 | Working Paper | LibreCat-ID: 2250 |
@book{Hoppe_Schanz_Sturm_Sureth-Sloane_2017, title={What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries}, DOI={10.2139/ssrn.3046546}, author={Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}, year={2017} }
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2017 | Working Paper | LibreCat-ID: 4702
@book{Flagmeier_Müller_Sureth-Sloane_2017, series={arqus Working Paper}, title={When Do Managers Highlight Their Effective Tax Rate?}, volume={214}, DOI={arqus Working Paper No. 214}, author={Flagmeier, Vanessa and Müller, Jens and Sureth-Sloane, Caren}, year={2017}, collection={arqus Working Paper} }
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2017 | Working Paper | LibreCat-ID: 4712
@book{Mehrmann_Sureth-Sloane_2017, series={arqus Working Paper Series}, title={Tax Loss Offset Restrictions and Biased Perception of Risky Investments}, volume={222}, DOI={arqus Working Paper No. 222}, author={Mehrmann, Annika and Sureth-Sloane, Caren}, year={2017}, collection={arqus Working Paper Series} }
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2017 | Journal Article | LibreCat-ID: 5014
@article{Bauer_Kourouxous_2017, title={Capital Charge Rates, Investment Incentives and Taxation}, volume={26}, DOI={10.1080/09638180.2016.1169938}, number={3}, journal={European Accounting Review}, publisher={Informa UK Limited}, author={Bauer, Thomas and Kourouxous, Thomas}, year={2017}, pages={419–440} }
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| DOI
2017 | Journal Article | LibreCat-ID: 3542
@article{Valentincic_Novak_Kosi_2017, title={Accounting quality in private firms during the transition towards international standards}, volume={14}, DOI={10.1080/17449480.2017.1378821}, number={3}, journal={Accounting in Europe}, author={Valentincic, Aljosa and Novak, Ales and Kosi, Urska}, year={2017}, pages={358–387} }
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2017 | Journal Article | LibreCat-ID: 4685
@article{Diller_Kortebusch_Schneider_Sureth-Sloane_2017, title={Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment}, volume={26}, DOI={10.1080/09638180.2016.1169939}, number={3}, journal={European Accounting Review}, author={Diller, Markus and Kortebusch, Pia and Schneider, Georg and Sureth-Sloane, Caren}, year={2017}, pages={441–468} }
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2017 | Journal Article | LibreCat-ID: 4774
@article{Ebert_Simons_Stecher_2017, title={Discretionary aggregation}, volume={92}, number={1}, journal={The Accounting Review}, author={Ebert, Michael and Simons, Dirk and Stecher, Jack D}, year={2017}, pages={73--91} }
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2017 | Journal Article | LibreCat-ID: 4703 |
@article{Hegemann_Kunoth_Rupp_Sureth-Sloane_2017, title={Hold or Sell? How Capital Gains Taxation Affects Holding Decisions}, volume={11}, DOI={10.1007/s11846-016-0197-9 }, number={3}, journal={Review of Managerial Science}, author={Hegemann, Annika and Kunoth, Angela and Rupp, Kristina and Sureth-Sloane, Caren}, year={2017}, pages={571–603} }
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2016 | Journal Article | LibreCat-ID: 1771 |
@article{Hoppe_Maiterth_Sureth-Sloane_2016, title={Eigenkapitalverzehr und Substanzbesteuerung deutscher Unternehmen durch eine Vermögensteuer – eine empirische Analyse}, volume={68}, DOI={10.1007/s41471-016-0005-x}, number={1}, journal={Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung}, publisher={Springer Nature}, author={Hoppe, Thomas and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2016}, pages={3–45} }
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2016 | Working Paper | LibreCat-ID: 17759
@book{Mehrmann_Sureth-Sloane_2016, series={TAF Working Paper No. 28}, title={Tax Loss Offset Restrictions and Biased Perceptions of Risky Investments}, author={Mehrmann, Annika and Sureth-Sloane, Caren}, year={2016}, collection={TAF Working Paper No. 28} }
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2016 | Book | LibreCat-ID: 4714
@book{König_Sureth-Sloane_2016, edition={7}, title={Besteuerung und Rechtsformwahl}, publisher={Verlag Neue Wirtschafts-Briefe, Herne}, author={König, Rolf and Sureth-Sloane, Caren}, year={2016} }
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2016 | Working Paper | LibreCat-ID: 5022
@book{Alberternst_Sureth-Sloane_2016, series={arqus, Quantitative Research in Taxation}, title={Interest Barrier and Capital Structure Response}, volume={206}, author={Alberternst, Stephan and Sureth-Sloane, Caren}, year={2016}, collection={arqus, Quantitative Research in Taxation} }
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2016 | Journal Article | LibreCat-ID: 4034
@article{Florou_Kosi_Pope_2016, title={Are international accounting standards more credit relevant than domestic standards?}, volume={47}, DOI={10.1080/00014788.2016.1224968}, number={1}, journal={Accounting and Business Research}, author={Florou, Annita and Kosi, Urska and Pope, Peter F}, year={2016}, pages={1–29} }
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2016 | Conference Paper | LibreCat-ID: 37098
@inproceedings{Valentincic_Novak_Kosi_2016, title={Accounting quality in private firms during the transition to international standards}, author={Valentincic, Aljosa and Novak, Ales and Kosi, Urska}, year={2016} }
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2016 | Journal Article | LibreCat-ID: 4744
@article{Ortmann_Sureth-Sloane_2016, title={Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?}, volume={86}, DOI={10.1007/s1007-015-0780-6}, number={5}, journal={Journal of Business Economics}, author={Ortmann, Regina and Sureth-Sloane, Caren}, year={2016}, pages={441–475} }
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2015 | Working Paper | LibreCat-ID: 17951
@book{Alberternst_Sureth-Sloane_2015, series={TAF Working Paper No. 8}, title={The Effect of Taxes on Corporate Financing Decisions - Evidence from the German Interest Barrier}, author={Alberternst, Stephan and Sureth-Sloane, Caren}, year={2015}, collection={TAF Working Paper No. 8} }
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2015 | Working Paper | LibreCat-ID: 4745
@book{Ortmann_2015, series={WU Working Paper Series}, title={Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?,}, volume={2015–10}, author={Ortmann, Regina}, year={2015}, collection={WU Working Paper Series} }
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2015 | Journal Article | LibreCat-ID: 4756
@article{Oßwald_Sureth-Sloane_2015, title={Entscheidungskalküle US-amerikanischer Unternehmen bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate?}, volume={25}, number={10}, journal={Steuer und Wirtschaft International}, author={Oßwald, Benjamin and Sureth-Sloane, Caren}, year={2015}, pages={478–486} }
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2015 | Working Paper | LibreCat-ID: 4757
@book{Niemann_Sureth-Sloane_2015, series={arqus, Quantitative Research in Taxation}, title={Investment Effects of Wealth Taxes under Uncertainty and Irreversibility}, volume={209}, author={Niemann, Rainer and Sureth-Sloane, Caren}, year={2015}, collection={arqus, Quantitative Research in Taxation} }
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2015 | Journal Article | LibreCat-ID: 5047
@article{Sureth_2015, title={Mehr Theorie wagen: Eine neue Ausbildung für die Praxis?}, volume={42}, DOI={10.15358/0340-1650_2013_5_257}, number={5}, journal={WiSt - Wirtschaftswissenschaftliches Studium}, publisher={C.H. Beck}, author={Sureth, Caren}, year={2015}, pages={257–260} }
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2015 | Journal Article | LibreCat-ID: 4035
@article{Florou_Kosi_2015, title={Does mandatory IFRS adoption facilitate debt financing?}, volume={20}, DOI={10.1007/s11142}, number={4}, journal={Review of Accounting Studies}, author={Florou, Annita and Kosi, Urska}, year={2015}, pages={1407–1456} }
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2015 | Working Paper | LibreCat-ID: 2254 |
@book{Hoppe_Maiterth_Sureth-Sloane_2015, title={Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse}, DOI={10.2139/ssrn.2548398}, author={Hoppe, Thomas and Maiterth, Ralf and Sureth-Sloane, Caren}, year={2015} }
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2014 | Journal Article | LibreCat-ID: 17962 |
@article{Albers_Sureth-Sloane_2014, title={Editorial: What Is and What Is Not a Substantial Contribution?}, volume={5}, number={2}, journal={Business Research}, author={Albers, Sönke and Sureth-Sloane, Caren}, year={2014} }
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2014 | Working Paper | LibreCat-ID: 4750
@book{Ortmann_Sureth-Sloane_2014, series={arqus, Quantitative Research in Taxation}, title={Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?}, volume={165}, author={Ortmann, Regina and Sureth-Sloane, Caren}, year={2014}, collection={arqus, Quantitative Research in Taxation} }
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2014 | Working Paper | LibreCat-ID: 5036
@book{Fahr_Janssen_Sureth-Sloane_2014, series={arqus, Quantitative Research in Taxation}, title={Can Tax Rate Increases Foster Investment Under Entry and Exit Flexibility? - Insights from an Economic Experiment}, volume={166}, author={Fahr, Rene and Janssen, Elmar A. and Sureth-Sloane, Caren}, year={2014}, collection={arqus, Quantitative Research in Taxation} }
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