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112 Publications
2018 | Journal Article | LibreCat-ID: 5009 | 
Taxation and Agency Conflicts between Firm Owners and Managers: A Review
T. Bauer, T. Kourouxous, P. Krenn, Business Research 11 (2018) 33–76.
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T. Bauer, T. Kourouxous, P. Krenn, Business Research 11 (2018) 33–76.
2018 | Journal Article | LibreCat-ID: 4743
Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp
S. Sievers, C. Sureth-Sloane, A. Uhde, Die Wirtschaftsprüfung 71 (2018) 569–575.
LibreCat
S. Sievers, C. Sureth-Sloane, A. Uhde, Die Wirtschaftsprüfung 71 (2018) 569–575.
2018 | Newspaper Article | LibreCat-ID: 14900
BWL greift gesellschaftlichen Wandel auf
C. Sureth-Sloane, B. Wolff, Frankfurter Allgemeine Zeitung (2018).
LibreCat
C. Sureth-Sloane, B. Wolff, Frankfurter Allgemeine Zeitung (2018).
2017 | Journal Article | LibreCat-ID: 2241
Warum ist unser Steuersystem so komplex? Eine befragungsbasierte Analyse
T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Die Wirtschaftsprüfung 70 (2017) 1026–1033.
LibreCat
T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Die Wirtschaftsprüfung 70 (2017) 1026–1033.
2017 | Report | LibreCat-ID: 2247 |
2016 Global MNC Tax Complexity Survey - Executive Summary
T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, 2016 Global MNC Tax Complexity Survey - Executive Summary, 2017.
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T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, 2016 Global MNC Tax Complexity Survey - Executive Summary, 2017.
2017 | Working Paper | LibreCat-ID: 2250 |
What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries
T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, What Are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries, 2017.
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T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, What Are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries, 2017.
2017 | Working Paper | LibreCat-ID: 4702
When Do Managers Highlight Their Effective Tax Rate?
V. Flagmeier, J. Müller, C. Sureth-Sloane, When Do Managers Highlight Their Effective Tax Rate?, 2017.
LibreCat
| DOI
V. Flagmeier, J. Müller, C. Sureth-Sloane, When Do Managers Highlight Their Effective Tax Rate?, 2017.
2017 | Working Paper | LibreCat-ID: 4712
Tax Loss Offset Restrictions and Biased Perception of Risky Investments
A. Mehrmann, C. Sureth-Sloane, Tax Loss Offset Restrictions and Biased Perception of Risky Investments, 2017.
LibreCat
| DOI
A. Mehrmann, C. Sureth-Sloane, Tax Loss Offset Restrictions and Biased Perception of Risky Investments, 2017.
2017 | Journal Article | LibreCat-ID: 5014
Capital Charge Rates, Investment Incentives and Taxation
T. Bauer, T. Kourouxous, European Accounting Review 26 (2017) 419–440.
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| DOI
T. Bauer, T. Kourouxous, European Accounting Review 26 (2017) 419–440.
2017 | Journal Article | LibreCat-ID: 3542
Accounting quality in private firms during the transition towards international standards
A. Valentincic, A. Novak, U. Kosi, Accounting in Europe 14 (2017) 358–387.
LibreCat
| DOI
A. Valentincic, A. Novak, U. Kosi, Accounting in Europe 14 (2017) 358–387.
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.
2014 | Working Paper | LibreCat-ID: 5037
Do Investors Request Advance Tax Rulings to Alleviate Tax Risk (and do tax authorities provide them)? A Joint Taxpayers’ and Tax Authorities’ View on Investment Behavior
M. Diller, P. Kortebusch, G. Schneider, C. Sureth-Sloane, Do Investors Request Advance Tax Rulings to Alleviate Tax Risk (and Do Tax Authorities Provide Them)? A Joint Taxpayers’ and Tax Authorities’ View on Investment Behavior, 2014.
LibreCat
M. Diller, P. Kortebusch, G. Schneider, C. Sureth-Sloane, Do Investors Request Advance Tax Rulings to Alleviate Tax Risk (and Do Tax Authorities Provide Them)? A Joint Taxpayers’ and Tax Authorities’ View on Investment Behavior, 2014.
2014 | Journal Article | LibreCat-ID: 14918
Thin Capitalization Rules and Entrepreneurial Capital Structure Decisions
A. Maßbaum, C. Sureth-Sloane, Business Research 2 (2014) 147–169.
LibreCat
| DOI
A. Maßbaum, C. Sureth-Sloane, Business Research 2 (2014) 147–169.
2014 | Journal Article | LibreCat-ID: 23413
IFRS 7 Disclosures and Risk Perception of Financial Instruments
J. Bischof, M. Ebert, Schmalenbach Business Review 66 (2014) 276–308.
LibreCat
| DOI
J. Bischof, M. Ebert, Schmalenbach Business Review 66 (2014) 276–308.
2014 | Conference Paper | LibreCat-ID: 37107
Does mandatory IFRS adoption facilitate debt financing?
A. Florou, U. Kosi, in: 2014.
LibreCat
A. Florou, U. Kosi, in: 2014.
2014 | Working Paper | LibreCat-ID: 37090
Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk
J. Koren, U. Kosi, A. Valentincic, Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk, 2014.
LibreCat
J. Koren, U. Kosi, A. Valentincic, Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk, 2014.
2014 | Journal Article | LibreCat-ID: 4037
Determinants of corporate participation in the IFRS 4 (insurance contracts) replacement process
U. Kosi, A. Reither, Accounting in Europe 11 (2014) 89–112.
LibreCat
| DOI
U. Kosi, A. Reither, Accounting in Europe 11 (2014) 89–112.
2014 | Journal Article | LibreCat-ID: 4879
Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?
J. Koren, U. Kosi, A. Valentincic, SSRN Electronic Journal (2014).
LibreCat
J. Koren, U. Kosi, A. Valentincic, SSRN Electronic Journal (2014).
2013 | Book | LibreCat-ID: 5042
Besteuerung und Rechtsformwahl
R. König, C. Sureth-Sloane, Besteuerung und Rechtsformwahl, Verlag Neue Wirtschafts-Briefe, Herne, 2013.
LibreCat
R. König, C. Sureth-Sloane, Besteuerung und Rechtsformwahl, Verlag Neue Wirtschafts-Briefe, Herne, 2013.
2013 | Book | LibreCat-ID: 14982
Der Einfluss von Steuern auf Investitionsentscheidungen bei Unsicherheit
C. Sureth, Der Einfluss von Steuern Auf Investitionsentscheidungen Bei Unsicherheit, Wiesbaden, 2013.
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| DOI
C. Sureth, Der Einfluss von Steuern Auf Investitionsentscheidungen Bei Unsicherheit, Wiesbaden, 2013.
2013 | Conference Paper | LibreCat-ID: 37109
Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?
U. Kosi, J. Koren, A. Valentincic, in: 2013.
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U. Kosi, J. Koren, A. Valentincic, in: 2013.
2013 | Conference Paper | LibreCat-ID: 37115
Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information?
U. Kosi, A. Florou, P.F. Pope, in: 2013.
LibreCat
U. Kosi, A. Florou, P.F. Pope, in: 2013.
2013 | Journal Article | LibreCat-ID: 3549
Write-offs and profitability in private firms: Disentangling the impact of tax-minimisation incentives
U. Kosi, A. Valentincic, European Accounting Review 22 (2013) 117–150.
LibreCat
| DOI
U. Kosi, A. Valentincic, European Accounting Review 22 (2013) 117–150.
2013 | Conference Paper | LibreCat-ID: 37110
Does mandatory IFRS adoption facilitate debt financing?
A. Florou, U. Kosi, in: 2013.
LibreCat
A. Florou, U. Kosi, in: 2013.
2013 | Journal Article | LibreCat-ID: 5045
Sooner or Later? – Paradoxical Investment Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment Flexibility
R. Niemann, C. Sureth-Sloane, European Accounting Review 22 (2013) 367–390.
LibreCat
| DOI
R. Niemann, C. Sureth-Sloane, European Accounting Review 22 (2013) 367–390.
2013 | Journal Article | LibreCat-ID: 5048
Advance Pricing Agreements (APAs) als Instrument zur Vermeidung von Verrechnungspreiskonflikten – eine kritische Betrachtung
P. Vollert, C. Eikel, C. Sureth-Sloane, Steuer und Wirtschaft 90 (2013) 367–379.
LibreCat
P. Vollert, C. Eikel, C. Sureth-Sloane, Steuer und Wirtschaft 90 (2013) 367–379.
2012 | Journal Article | LibreCat-ID: 5056
Mehr Theorie wagen. Betriebswirtschaftslehre nach Bologna oder Hochschulbildung im Wandel
P.F.E. Sloane, C. Sureth-Sloane, Wirtschaft und Beruf 64 (2012) 10–13.
LibreCat
P.F.E. Sloane, C. Sureth-Sloane, Wirtschaft und Beruf 64 (2012) 10–13.
2012 | Journal Article | LibreCat-ID: 5063
Unternehmensführung und interkulturelle Hochschulbildung. Unternehmensführung in Europa - Interkulturelle Fragen
C. Sureth-Sloane, Wirtschaft und Beruf 64 (2012) 49–51.
LibreCat
C. Sureth-Sloane, Wirtschaft und Beruf 64 (2012) 49–51.
2012 | Journal Article | LibreCat-ID: 23414
Wertorientierte Vergütung des Aufsichtsrats - Auswirkungen auf den Unternehmenswert
M. Ebert, N. Zein, Betriebswirtschaftliche Forschung und Praxis (2012) 364–383.
LibreCat
M. Ebert, N. Zein, Betriebswirtschaftliche Forschung und Praxis (2012) 364–383.
2012 | Journal Article | LibreCat-ID: 5054
Der Einfluss der Zinsschranke auf unternehmerische Kapitalstrukturentscheidungen
A. Maßbaum, T. Klotzkowski, C. Sureth-Sloane, Zeitschrift für Betriebswirtschaft 82 (2012) 1389–1425.
LibreCat
| DOI
A. Maßbaum, T. Klotzkowski, C. Sureth-Sloane, Zeitschrift für Betriebswirtschaft 82 (2012) 1389–1425.
2012 | Journal Article | LibreCat-ID: 5058
Does insider shareholding matter to corporate payout reactions to tax reforms?
C. Sureth-Sloane, Zeitschrift Für Betriebswirtschaft 82 (2012) 115–122.
LibreCat
| DOI
C. Sureth-Sloane, Zeitschrift Für Betriebswirtschaft 82 (2012) 115–122.