Please note that LibreCat no longer supports Internet Explorer versions 8 or 9 (or earlier).
We recommend upgrading to the latest Internet Explorer, Google Chrome, or Firefox.
112 Publications
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} }
LibreCat
| Download (ext.)
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} }
LibreCat
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} }
LibreCat
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} }
LibreCat
| Files available
| DOI
| Download (ext.)
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} }
LibreCat
| Files available
| DOI
| Download (ext.)
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} }
LibreCat
| DOI
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} }
LibreCat
| DOI
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} }
LibreCat
| 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} }
LibreCat
| DOI
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} }
LibreCat
| DOI
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} }
LibreCat
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} }
LibreCat
| DOI
| Download (ext.)
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} }
LibreCat
| DOI
| Download (ext.)
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} }
LibreCat
| Download (ext.)
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} }
LibreCat
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} }
LibreCat
| Files available
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} }
LibreCat
| DOI
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} }
LibreCat
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} }
LibreCat
| DOI
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} }
LibreCat
| Download (ext.)
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} }
LibreCat
| Files available
| Download (ext.)
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} }
LibreCat
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} }
LibreCat
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} }
LibreCat
| DOI
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} }
LibreCat
| DOI
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} }
LibreCat
| Files available
| DOI
| Download (ext.)
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} }
LibreCat
| Download (ext.)
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} }
LibreCat
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} }
LibreCat
2014 | Working Paper | LibreCat-ID: 5037
@book{Diller_Kortebusch_Schneider_Sureth-Sloane_2014, series={arqus, Quantitative Research in Taxation}, title={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}, volume={167}, author={Diller, Markus and Kortebusch, Pia and Schneider, Georg and Sureth-Sloane, Caren}, year={2014}, collection={arqus, Quantitative Research in Taxation} }
LibreCat
2014 | Journal Article | LibreCat-ID: 14918
@article{Maßbaum_Sureth-Sloane_2014, title={Thin Capitalization Rules and Entrepreneurial Capital Structure Decisions}, volume={2}, DOI={10.1007/bf03342708}, number={2}, journal={Business Research}, author={Maßbaum, Alexandra and Sureth-Sloane, Caren}, year={2014}, pages={147–169} }
LibreCat
| DOI
2014 | Journal Article | LibreCat-ID: 23413
@article{Bischof_Ebert_2014, title={IFRS 7 Disclosures and Risk Perception of Financial Instruments}, volume={66}, DOI={10.1007/bf03396908}, journal={Schmalenbach Business Review}, author={Bischof, Jannis and Ebert, Michael}, year={2014}, pages={276–308} }
LibreCat
| DOI
2014 | Conference Paper | LibreCat-ID: 37107
@inproceedings{Florou_Kosi_2014, title={Does mandatory IFRS adoption facilitate debt financing? }, author={Florou, Annita and Kosi, Urska}, year={2014} }
LibreCat
2014 | Working Paper | LibreCat-ID: 37090
@book{Koren_Kosi_Valentincic_2014, title={Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk}, author={Koren, Jernej and Kosi, Urska and Valentincic, Aljosa}, year={2014} }
LibreCat
2014 | Journal Article | LibreCat-ID: 4037
@article{Kosi_Reither_2014, title={Determinants of corporate participation in the IFRS 4 (insurance contracts) replacement process}, volume={11}, DOI={10.1080/17449480.2014.897459}, number={1}, journal={Accounting in Europe}, author={Kosi, Urska and Reither, Antonia}, year={2014}, pages={89–112} }
LibreCat
| DOI
2014 | Journal Article | LibreCat-ID: 4879
@article{Koren_Kosi_Valentincic_2014, title={Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?}, journal={SSRN Electronic Journal }, author={Koren, Jernej and Kosi, Urska and Valentincic, Aljosa}, year={2014} }
LibreCat
2013 | Book | LibreCat-ID: 5042
@book{König_Sureth-Sloane_2013, place={Herne}, title={Besteuerung und Rechtsformwahl}, publisher={Verlag Neue Wirtschafts-Briefe}, author={König, Rolf and Sureth-Sloane, Caren}, year={2013} }
LibreCat
2013 | Book | LibreCat-ID: 14982
@book{Sureth_2013, place={Wiesbaden}, title={Der Einfluss von Steuern auf Investitionsentscheidungen bei Unsicherheit}, DOI={10.1007/978-3-663-08348-1}, author={Sureth, Caren}, year={2013} }
LibreCat
| DOI
2013 | Conference Paper | LibreCat-ID: 37109
@inproceedings{Kosi_Koren_Valentincic_2013, title={Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?}, author={Kosi, Urska and Koren, Jerney and Valentincic, Aljosa}, year={2013} }
LibreCat
| Download (ext.)
2013 | Conference Paper | LibreCat-ID: 37115
@inproceedings{Kosi_Florou_Pope_2013, title={Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information?}, author={Kosi, Urska and Florou, Annita and Pope, Peter F. }, year={2013} }
LibreCat
2013 | Journal Article | LibreCat-ID: 3549
@article{Kosi_Valentincic_2013, title={Write-offs and profitability in private firms: Disentangling the impact of tax-minimisation incentives}, volume={22}, DOI={10.1080/09638180.2012.661938}, number={1}, journal={European Accounting Review}, author={Kosi, Urska and Valentincic, Aljosa}, year={2013}, pages={117–150} }
LibreCat
| DOI
2013 | Conference Paper | LibreCat-ID: 37110
@inproceedings{Florou_Kosi_2013, title={Does mandatory IFRS adoption facilitate debt financing? }, author={Florou, Annita and Kosi, Urska}, year={2013} }
LibreCat
2013 | Journal Article | LibreCat-ID: 5045
@article{Niemann_Sureth-Sloane_2013, title={Sooner or Later? – Paradoxical Investment Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment Flexibility}, volume={22}, DOI={10.1080/09638180.2012.682781}, number={2}, journal={European Accounting Review}, publisher={Informa UK Limited}, author={Niemann, Rainer and Sureth-Sloane, Caren}, year={2013}, pages={367–390} }
LibreCat
| DOI
2013 | Journal Article | LibreCat-ID: 5048
@article{Vollert_Eikel_Sureth-Sloane_2013, title={Advance Pricing Agreements (APAs) als Instrument zur Vermeidung von Verrechnungspreiskonflikten – eine kritische Betrachtung}, volume={90}, number={4}, journal={Steuer und Wirtschaft}, author={Vollert, Pia and Eikel, Carolin and Sureth-Sloane, Caren}, year={2013}, pages={367–379} }
LibreCat
2012 | Journal Article | LibreCat-ID: 5056
@article{Sloane_Sureth-Sloane_2012, title={Mehr Theorie wagen. Betriebswirtschaftslehre nach Bologna oder Hochschulbildung im Wandel}, volume={64}, number={7–8}, journal={Wirtschaft und Beruf}, author={Sloane, Peter F. E. and Sureth-Sloane, Caren}, year={2012}, pages={10–13} }
LibreCat
2012 | Journal Article | LibreCat-ID: 5063
@article{Sureth-Sloane_2012, title={Unternehmensführung und interkulturelle Hochschulbildung. Unternehmensführung in Europa - Interkulturelle Fragen}, volume={64}, number={7–8}, journal={Wirtschaft und Beruf}, author={Sureth-Sloane, Caren}, year={2012}, pages={49–51} }
LibreCat
2012 | Journal Article | LibreCat-ID: 23414
@article{Ebert_Zein_2012, title={Wertorientierte Vergütung des Aufsichtsrats - Auswirkungen auf den Unternehmenswert}, number={4}, journal={Betriebswirtschaftliche Forschung und Praxis}, author={Ebert, Michael and Zein, Nicole}, year={2012}, pages={364–383} }
LibreCat
2012 | Journal Article | LibreCat-ID: 5054
@article{Maßbaum_Klotzkowski_Sureth-Sloane_2012, title={Der Einfluss der Zinsschranke auf unternehmerische Kapitalstrukturentscheidungen}, volume={82}, DOI={10.1007/s11573-012-0630-8}, number={12}, journal={Zeitschrift für Betriebswirtschaft}, publisher={Springer Nature}, author={Maßbaum, Alexandra and Klotzkowski, Tasja and Sureth-Sloane, Caren}, year={2012}, pages={1389–1425} }
LibreCat
| DOI
2012 | Journal Article | LibreCat-ID: 5058
@article{Sureth-Sloane_2012, title={Does insider shareholding matter to corporate payout reactions to tax reforms?}, volume={82}, DOI={10.1007/s11573-012-0599-3}, number={S5}, journal={Zeitschrift für Betriebswirtschaft}, publisher={Springer Nature}, author={Sureth-Sloane, Caren}, year={2012}, pages={115–122} }
LibreCat
| DOI