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112 Publications
2018 | Journal Article | LibreCat-ID: 5009 | 
Bauer, T., Kourouxous, T., & Krenn, P. (2018). Taxation and Agency Conflicts between Firm Owners and Managers: A Review. Business Research, 11(1), 33–76.
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2018 | Journal Article | LibreCat-ID: 4743
Sievers, S., Sureth-Sloane, C., & Uhde, A. (2018). Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp. Die Wirtschaftsprüfung, 71(9), 569–575.
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2018 | Newspaper Article | LibreCat-ID: 14900
Sureth-Sloane, C., & Wolff, B. (2018). BWL greift gesellschaftlichen Wandel auf. Frankfurter Allgemeine Zeitung, 293.
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2017 | Journal Article | LibreCat-ID: 2241
Hoppe, T., Schanz, D., Sturm, S., & Sureth-Sloane, C. (2017). Warum ist unser Steuersystem so komplex? Eine befragungsbasierte Analyse. Die Wirtschaftsprüfung, 70(17), 1026–1033.
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2017 | Report | LibreCat-ID: 2247 |
Hoppe, T., Schanz, D., Sturm, S., & Sureth-Sloane, C. (2017). 2016 Global MNC Tax Complexity Survey - Executive Summary. https://doi.org/10.13140/RG.2.2.23707.46881
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2017 | Working Paper | LibreCat-ID: 2250 |
Hoppe, T., Schanz, D., Sturm, S., & Sureth-Sloane, C. (2017). What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries. https://doi.org/10.2139/ssrn.3046546
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2017 | Working Paper | LibreCat-ID: 4702
Flagmeier, V., Müller, J., & Sureth-Sloane, C. (2017). When Do Managers Highlight Their Effective Tax Rate? (Vol. 214). https://doi.org/arqus Working Paper No. 214
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2017 | Working Paper | LibreCat-ID: 4712
Mehrmann, A., & Sureth-Sloane, C. (2017). Tax Loss Offset Restrictions and Biased Perception of Risky Investments (Vol. 222). https://doi.org/arqus Working Paper No. 222
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2017 | Journal Article | LibreCat-ID: 5014
Bauer, T., & Kourouxous, T. (2017). Capital Charge Rates, Investment Incentives and Taxation. European Accounting Review, 26(3), 419–440. https://doi.org/10.1080/09638180.2016.1169938
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2017 | Journal Article | LibreCat-ID: 3542
Valentincic, A., Novak, A., & Kosi, U. (2017). Accounting quality in private firms during the transition towards international standards. Accounting in Europe, 14(3), 358–387. https://doi.org/10.1080/17449480.2017.1378821
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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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2014 | Working Paper | LibreCat-ID: 5037
Diller, M., Kortebusch, P., Schneider, G., & Sureth-Sloane, C. (2014). 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 (Vol. 167).
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2014 | Journal Article | LibreCat-ID: 14918
Maßbaum, A., & Sureth-Sloane, C. (2014). Thin Capitalization Rules and Entrepreneurial Capital Structure Decisions. Business Research, 2(2), 147–169. https://doi.org/10.1007/bf03342708
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2014 | Journal Article | LibreCat-ID: 23413
Bischof, J., & Ebert, M. (2014). IFRS 7 Disclosures and Risk Perception of Financial Instruments. Schmalenbach Business Review, 66, 276–308. https://doi.org/10.1007/bf03396908
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2014 | Conference Paper | LibreCat-ID: 37107
Florou, A., & Kosi, U. (2014). Does mandatory IFRS adoption facilitate debt financing? . DART Research Seminar, Graz, Austria.
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2014 | Working Paper | LibreCat-ID: 37090
Koren, J., Kosi, U., & Valentincic, A. (2014). Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk.
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2014 | Journal Article | LibreCat-ID: 4037
Kosi, U., & Reither, A. (2014). Determinants of corporate participation in the IFRS 4 (insurance contracts) replacement process. Accounting in Europe, 11(1), 89–112. https://doi.org/10.1080/17449480.2014.897459
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2014 | Journal Article | LibreCat-ID: 4879
Koren, J., Kosi, U., & Valentincic, A. (2014). Does Financial Statement Audit Reduce the Cost of Debt of Private Firms? SSRN Electronic Journal .
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2013 | Book | LibreCat-ID: 5042
König, R., & Sureth-Sloane, C. (2013). Besteuerung und Rechtsformwahl. Herne: Verlag Neue Wirtschafts-Briefe.
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2013 | Book | LibreCat-ID: 14982
Sureth, C. (2013). Der Einfluss von Steuern auf Investitionsentscheidungen bei Unsicherheit. Wiesbaden. https://doi.org/10.1007/978-3-663-08348-1
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2013 | Conference Paper | LibreCat-ID: 37109
Kosi, U., Koren, J., & Valentincic, A. (2013). Does Financial Statement Audit Reduce the Cost of Debt of Private Firms? 36th Annual Congress of European Accounting Association, Paris, France.
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2013 | Conference Paper | LibreCat-ID: 37115
Kosi, U., Florou, A., & Pope, P. F. (2013). Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information? 9th Workshop on European Financial Reporting, Valencia, Spain.
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2013 | Journal Article | LibreCat-ID: 3549
Kosi, U., & Valentincic, A. (2013). Write-offs and profitability in private firms: Disentangling the impact of tax-minimisation incentives. European Accounting Review, 22(1), 117–150. https://doi.org/10.1080/09638180.2012.661938
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2013 | Conference Paper | LibreCat-ID: 37110
Florou, A., & Kosi, U. (2013). Does mandatory IFRS adoption facilitate debt financing? . FACTS-Forschungswerkstatt, Berlin, Germany.
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2013 | Journal Article | LibreCat-ID: 5045
Niemann, R., & Sureth-Sloane, C. (2013). Sooner or Later? – Paradoxical Investment Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment Flexibility. European Accounting Review, 22(2), 367–390. https://doi.org/10.1080/09638180.2012.682781
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2013 | Journal Article | LibreCat-ID: 5048
Vollert, P., Eikel, C., & Sureth-Sloane, C. (2013). Advance Pricing Agreements (APAs) als Instrument zur Vermeidung von Verrechnungspreiskonflikten – eine kritische Betrachtung. Steuer und Wirtschaft, 90(4), 367–379.
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2012 | Journal Article | LibreCat-ID: 5056
Sloane, P. F. E., & Sureth-Sloane, C. (2012). Mehr Theorie wagen. Betriebswirtschaftslehre nach Bologna oder Hochschulbildung im Wandel. Wirtschaft und Beruf, 64(7–8), 10–13.
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2012 | Journal Article | LibreCat-ID: 5063
Sureth-Sloane, C. (2012). Unternehmensführung und interkulturelle Hochschulbildung. Unternehmensführung in Europa - Interkulturelle Fragen. Wirtschaft und Beruf, 64(7–8), 49–51.
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2012 | Journal Article | LibreCat-ID: 23414
Ebert, M., & Zein, N. (2012). Wertorientierte Vergütung des Aufsichtsrats - Auswirkungen auf den Unternehmenswert. Betriebswirtschaftliche Forschung und Praxis, 4, 364–383.
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2012 | Journal Article | LibreCat-ID: 5054
Maßbaum, A., Klotzkowski, T., & Sureth-Sloane, C. (2012). Der Einfluss der Zinsschranke auf unternehmerische Kapitalstrukturentscheidungen. Zeitschrift für Betriebswirtschaft, 82(12), 1389–1425. https://doi.org/10.1007/s11573-012-0630-8
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2012 | Journal Article | LibreCat-ID: 5058
Sureth-Sloane, C. (2012). Does insider shareholding matter to corporate payout reactions to tax reforms? Zeitschrift Für Betriebswirtschaft, 82(S5), 115–122. https://doi.org/10.1007/s11573-012-0599-3
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