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112 Publications
2017 | Journal Article | LibreCat-ID: 4685
M. Diller, P. Kortebusch, G. Schneider, and C. Sureth-Sloane, “Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment,” European Accounting Review, vol. 26, no. 3, pp. 441–468, 2017, doi: 10.1080/09638180.2016.1169939.
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2017 | Journal Article | LibreCat-ID: 4774
M. Ebert, D. Simons, and J. D. Stecher, “Discretionary aggregation,” The Accounting Review, vol. 92, no. 1, pp. 73--91, 2017.
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2017 | Journal Article | LibreCat-ID: 4703 | 
A. Hegemann, A. Kunoth, K. Rupp, and C. Sureth-Sloane, “Hold or Sell? How Capital Gains Taxation Affects Holding Decisions,” Review of Managerial Science, vol. 11, no. 3, pp. 571–603, 2017, doi: 10.1007/s11846-016-0197-9 .
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2016 | Journal Article | LibreCat-ID: 1771 |
T. Hoppe, R. Maiterth, and C. Sureth-Sloane, “Eigenkapitalverzehr und Substanzbesteuerung deutscher Unternehmen durch eine Vermögensteuer – eine empirische Analyse,” Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung, vol. 68, no. 1, pp. 3–45, 2016.
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2016 | Working Paper | LibreCat-ID: 17759
A. Mehrmann and C. Sureth-Sloane, Tax Loss Offset Restrictions and Biased Perceptions of Risky Investments. 2016.
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2016 | Book | LibreCat-ID: 4714
R. König and C. Sureth-Sloane, Besteuerung und Rechtsformwahl, 7th ed. Verlag Neue Wirtschafts-Briefe, Herne, 2016.
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2016 | Working Paper | LibreCat-ID: 5022
S. Alberternst and C. Sureth-Sloane, Interest Barrier and Capital Structure Response, vol. 206. 2016.
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2016 | Journal Article | LibreCat-ID: 4034
A. Florou, U. Kosi, and P. F. Pope, “Are international accounting standards more credit relevant than domestic standards?,” Accounting and Business Research, vol. 47, no. 1, pp. 1–29, 2016, doi: 10.1080/00014788.2016.1224968.
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2016 | Conference Paper | LibreCat-ID: 37098
A. Valentincic, A. Novak, and U. Kosi, “Accounting quality in private firms during the transition to international standards,” presented at the 7th Workshop on Accounting and Regulation, Siena, Italy, 2016.
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2016 | Journal Article | LibreCat-ID: 4744
R. Ortmann and C. Sureth-Sloane, “Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?,” Journal of Business Economics, vol. 86, no. 5, pp. 441–475, 2016, doi: 10.1007/s1007-015-0780-6.
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2015 | Working Paper | LibreCat-ID: 17951
S. Alberternst and C. Sureth-Sloane, The Effect of Taxes on Corporate Financing Decisions - Evidence from the German Interest Barrier. 2015.
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2015 | Working Paper | LibreCat-ID: 4745
R. Ortmann, Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?, vol. 2015–10. 2015.
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2015 | Journal Article | LibreCat-ID: 4756
B. Oßwald and C. Sureth-Sloane, “Entscheidungskalküle US-amerikanischer Unternehmen bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate?,” Steuer und Wirtschaft International, vol. 25, no. 10, pp. 478–486, 2015.
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2015 | Working Paper | LibreCat-ID: 4757
R. Niemann and C. Sureth-Sloane, Investment Effects of Wealth Taxes under Uncertainty and Irreversibility, vol. 209. 2015.
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2015 | Journal Article | LibreCat-ID: 4035
A. Florou and U. Kosi, “Does mandatory IFRS adoption facilitate debt financing?,” Review of Accounting Studies, vol. 20, no. 4, pp. 1407–1456, 2015, doi: 10.1007/s11142.
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2015 | Working Paper | LibreCat-ID: 2254 |
T. Hoppe, R. Maiterth, and C. Sureth-Sloane, Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse. 2015.
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2014 | Journal Article | LibreCat-ID: 17962 |
S. Albers and C. Sureth-Sloane, “Editorial: What Is and What Is Not a Substantial Contribution?,” Business Research, vol. 5, no. 2, 2014.
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2014 | Working Paper | LibreCat-ID: 4750
R. Ortmann and C. Sureth-Sloane, Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?, vol. 165. 2014.
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2014 | Working Paper | LibreCat-ID: 5036
R. Fahr, E. A. Janssen, and C. Sureth-Sloane, Can Tax Rate Increases Foster Investment Under Entry and Exit Flexibility? - Insights from an Economic Experiment, vol. 166. 2014.
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2014 | Working Paper | LibreCat-ID: 5037
M. Diller, P. Kortebusch, G. Schneider, and 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, vol. 167. 2014.
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2014 | Journal Article | LibreCat-ID: 23413
J. Bischof and M. Ebert, “IFRS 7 Disclosures and Risk Perception of Financial Instruments,” Schmalenbach Business Review, vol. 66, pp. 276–308, 2014, doi: 10.1007/bf03396908.
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2014 | Conference Paper | LibreCat-ID: 37107
A. Florou and U. Kosi, “Does mandatory IFRS adoption facilitate debt financing? ,” presented at the DART Research Seminar, Graz, Austria, 2014.
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2014 | Working Paper | LibreCat-ID: 37090
J. Koren, U. Kosi, and A. Valentincic, Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk. 2014.
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2014 | Journal Article | LibreCat-ID: 4037
U. Kosi and A. Reither, “Determinants of corporate participation in the IFRS 4 (insurance contracts) replacement process,” Accounting in Europe, vol. 11, no. 1, pp. 89–112, 2014, doi: 10.1080/17449480.2014.897459.
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2014 | Journal Article | LibreCat-ID: 4879
J. Koren, U. Kosi, and A. Valentincic, “Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?,” SSRN Electronic Journal , 2014.
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2013 | Book | LibreCat-ID: 5042
R. König and C. Sureth-Sloane, Besteuerung und Rechtsformwahl. Herne: Verlag Neue Wirtschafts-Briefe, 2013.
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2013 | Conference Paper | LibreCat-ID: 37109
U. Kosi, J. Koren, and A. Valentincic, “Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?,” presented at the 36th Annual Congress of European Accounting Association, Paris, France, 2013.
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2013 | Conference Paper | LibreCat-ID: 37115
U. Kosi, A. Florou, and P. F. Pope, “Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information?,” presented at the 9th Workshop on European Financial Reporting, Valencia, Spain, 2013.
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2013 | Journal Article | LibreCat-ID: 3549
U. Kosi and A. Valentincic, “Write-offs and profitability in private firms: Disentangling the impact of tax-minimisation incentives,” European Accounting Review, vol. 22, no. 1, pp. 117–150, 2013, doi: 10.1080/09638180.2012.661938.
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2013 | Conference Paper | LibreCat-ID: 37110
A. Florou and U. Kosi, “Does mandatory IFRS adoption facilitate debt financing? ,” presented at the FACTS-Forschungswerkstatt, Berlin, Germany, 2013.
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2013 | Journal Article | LibreCat-ID: 5045
R. Niemann and C. Sureth-Sloane, “Sooner or Later? – Paradoxical Investment Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment Flexibility,” European Accounting Review, vol. 22, no. 2, pp. 367–390, 2013, doi: 10.1080/09638180.2012.682781.
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2013 | Journal Article | LibreCat-ID: 5048
P. Vollert, C. Eikel, and C. Sureth-Sloane, “Advance Pricing Agreements (APAs) als Instrument zur Vermeidung von Verrechnungspreiskonflikten – eine kritische Betrachtung,” Steuer und Wirtschaft, vol. 90, no. 4, pp. 367–379, 2013.
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2012 | Journal Article | LibreCat-ID: 5056
P. F. E. Sloane and C. Sureth-Sloane, “Mehr Theorie wagen. Betriebswirtschaftslehre nach Bologna oder Hochschulbildung im Wandel,” Wirtschaft und Beruf, vol. 64, no. 7–8, pp. 10–13, 2012.
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2012 | Journal Article | LibreCat-ID: 5063
C. Sureth-Sloane, “Unternehmensführung und interkulturelle Hochschulbildung. Unternehmensführung in Europa - Interkulturelle Fragen,” Wirtschaft und Beruf, vol. 64, no. 7–8, pp. 49–51, 2012.
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2012 | Journal Article | LibreCat-ID: 23414
M. Ebert and N. Zein, “Wertorientierte Vergütung des Aufsichtsrats - Auswirkungen auf den Unternehmenswert,” Betriebswirtschaftliche Forschung und Praxis, no. 4, pp. 364–383, 2012.
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2012 | Journal Article | LibreCat-ID: 5054
A. Maßbaum, T. Klotzkowski, and C. Sureth-Sloane, “Der Einfluss der Zinsschranke auf unternehmerische Kapitalstrukturentscheidungen,” Zeitschrift für Betriebswirtschaft, vol. 82, no. 12, pp. 1389–1425, 2012, doi: 10.1007/s11573-012-0630-8.
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2012 | Journal Article | LibreCat-ID: 5058
C. Sureth-Sloane, “Does insider shareholding matter to corporate payout reactions to tax reforms?,” Zeitschrift für Betriebswirtschaft, vol. 82, no. S5, pp. 115–122, 2012, doi: 10.1007/s11573-012-0599-3.
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2011 | Journal Article | LibreCat-ID: 5077
C. Dahle, C. Sureth-Sloane, and K. Stamm, “Die Einkommensbesteuerung von international tätigen Künstlern, Sportlern, Artisten und unterhaltend Darbietenden - Führt die Neuregelung zu einer gleichmäßigen Besteuerung?,” Steuern und Bilanzen, vol. 13, no. 4, pp. 138–142, 2011.
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2011 | Journal Article | LibreCat-ID: 5080
H. Jahnke and C. Sureth-Sloane, “ProDok Helps to Transform Doctoral Training at Business Schools in German-Speaking Countries,” POMS Chronicle, vol. 18, no. 1, pp. 16–17, 2011.
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2011 | Journal Article | LibreCat-ID: 35928
M. Ebert and J. Bischof, “The Mixed Accounting Model Under IAS 39: Current Impact on Bank Balance Sheets and Future Developments,” The Capco Institute Journal of Financial Transformation, no. 31, 2011.
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2011 | Journal Article | LibreCat-ID: 5083
R. Niemann and C. Sureth-Sloane, “The Impact of Differential Capital Income Taxation on the Value of Risky Projects,” Economics Bulletin, vol. 31, no. 2, pp. 1047–1054, 2011.
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2011 | Journal Article | LibreCat-ID: 5081
A. Maßbaum and C. Sureth-Sloane, “§§ 20 bis 23 UmwStG: Die Einbringung von Unternehmensteilen in eine Kapitalgesellschaft - Ansatz von Buchwerten oder gemeinen Werten,” Steuer und Studium, vol. 32, no. 6, pp. 321–330, 2011.
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2010 | Journal Article | LibreCat-ID: 5087
A. Kopplin, A. Maßbaum, and C. Sureth-Sloane, “Handels- und steuerrechtliche Kapitalkontenfortschreibung und deren Einfluss auf die Verlustverrechnung bei Personengesellschaften,” Die Wirtschaftsprüfung, vol. 63, no. 24, pp. 1203–1211, 2010.
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2010 | Working Paper | LibreCat-ID: 5091
J. Müller and C. Sureth-Sloane, Empirische Analyse der Unternehmensbewertung für die Erbschaftsteuer mit dem vereinfachten Ertragswertverfahren, vol. 108. 2010.
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2010 | Journal Article | LibreCat-ID: 5093
J. Müller, C. Sureth-Sloane, and C. Läufer, “Mögliche Fallstricke einer Optimierung unternehmerischer Investitionsentscheidungen auf der Grundlage der Konzernsteuerquote,” Die Wirtschaftsprüfung, vol. 63, no. 20, pp. 1028–1034, 2010.
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2010 | Journal Article | LibreCat-ID: 5099
C. Sureth-Sloane, “Wichtigste Einflussfaktoren auf die steuerliche Verlustnutzung bei Personengesellschaften,” Steuer und Studium, vol. 31, no. 10, pp. 497–502, 2010.
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2010 | Journal Article | LibreCat-ID: 5097
C. Sureth-Sloane and M. Bäumer, “Besteuerung multinationaler Unternehmen in der EU – eine vergleichende Analyse ausgewählter Reformvorschläge,” Zeitschrift für Betriebswirtschaft, vol. 80, no. 2, pp. 171–202, 2010, doi: 10.1007/s11573-009-0344-8.
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