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112 Publications
2024 | Working Paper | LibreCat-ID: 14901 | 
Osswald, B., & Sureth-Sloane, C. (2024). Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking? Vol. TRR 266 Accounting for Transparency Working Paper Series No. 28. https://doi.org/10.2139/ssrn.3297418
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2022 | Working Paper | LibreCat-ID: 35097
Ebert, M., Schäfer, U., & Schneider, G. T. (2022). Information Leaks and Voluntary Disclosure. https://doi.org/10.2139/ssrn.4168084
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2022 | Working Paper | LibreCat-ID: 37070
Beyer, B., Flagmeier, V., & Kosi, U. (2022). Does private firms’ disclosure affect public peers’ information environment?
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2022 | Working Paper | LibreCat-ID: 37131
Franke, B., Kosi, U., & Stoczek, P. (2022). Current developments in the European corporate bond market.
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2022 | Working Paper | LibreCat-ID: 37088
Gulenko, M., Kohlhase, S., & Kosi, U. (2022). CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-publicly Listed Firms.
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2022 | Working Paper | LibreCat-ID: 37089
Ahlers, T., Edossa, F. W., Uckert, M., & Kosi, U. (2022). Insolvcency Process in Germany and the insol database: A research Note.
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2021 | Book Chapter | LibreCat-ID: 22221
Blankenfeldt, M., Müller, J., & Weinrich, A. (2021). Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis. In A. Vögele (Ed.), Intangibles - Immaterielle Werte (2nd ed.). C.H.Beck.
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2021 | Journal Article | LibreCat-ID: 36065
Flagmeier, V., Müller, J., & Sureth-Sloane, C. (2021). When do firms highlight their effective tax rate? Accounting and Business Research, 53(1), 1–37. https://doi.org/10.1080/00014788.2021.1958669
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2021 | Working Paper | LibreCat-ID: 37136
Ichev, R., Koren, J., Kosi, U., Sitar Sustar, K., & Valentincic, A. (2021). Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk.
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2021 | Working Paper | LibreCat-ID: 17514 |
Hoppe, T., Schanz, D., Sturm, S., & Sureth-Sloane, C. (2021). The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity. https://doi.org/10.2139/ssrn.3469663
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2020 | Journal Article | LibreCat-ID: 16486
Lagarden, M., Schreiber, U., Simons, D., & Sureth-Sloane, C. (2020). Country-by-Country Reporting Goes Public - Cui Bono? International Transfer Pricing Journal, 27(2).
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2020 | Working Paper | LibreCat-ID: 35089
Ebert, M., Kadane, J. (Jay) B., Simons, D., & Stecher, J. D. (2020). Information Design in Coordination Games with Risk Dominant Equilibrium Selection. https://doi.org/10.2139/ssrn.3564451
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2019 | Working Paper | LibreCat-ID: 14902 |
Mair, C., Scheffler, W., Senger, I., & Sureth-Sloane, C. (2019). Analyse der Veränderung der zwischenstaatlichen Gewinnaufteilung bei Einführung einer standardisierten Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern (Vol. 42).
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2019 | Journal Article | LibreCat-ID: 14905
Kourouxous, T., & Bauer, T. (2019). Violations of Dominance in Decision-Making. Business Research, 12(1), 209–239. https://doi.org/10.1007/s40685-019-0093-7
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2019 | Working Paper | LibreCat-ID: 37346
Müller, J., & Gawehn, V. (2019). Tax Avoidance - Are Banks Any Different?
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2019 | Journal Article | LibreCat-ID: 4996 |
Niemann, R., & Sureth-Sloane, C. (2019). Investment Timing Effects of Wealth Taxes under Uncertainty and Irreversibility. Journal of Business Economics, 89(4), 385–415. https://doi.org/10.1007/s11573-018-0918-4
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2019 | Journal Article | LibreCat-ID: 17715
Arbeitskreis Steuern der Schmalenbach-Gesellschaft für Betriebswirtschaft, ., & Sureth-Sloane, C. (2019). Ein Lösungsvorschlag zur Vermeidung der überschießenden Wirkung der Grunderwerbsteuerreform bei börsennotierten Kapitalgesellschaften. Betriebs-Berater, 74(25), 1438–1442.
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2018 | Journal Article | LibreCat-ID: 3902
Hoppe, T., Schanz, D., Sturm, S., & Sureth-Sloane, C. (2018). What are the Drivers of Tax Complexity for MNCs? Global Evidence. Intertax, 46(8/9), 654–675.
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2018 | Journal Article | LibreCat-ID: 17518
Hoppe, T., Sturm, S., & Sureth-Sloane, C. (2018). What are the Drivers of Tax Complexity for MNCs? Global Evidence. Intertax. https://doi.org/10.2139/ssrn.3469663
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2018 | Newspaper Article | LibreCat-ID: 17718
Wolff, B., Sureth-Sloane, C., & Weissenberger, B. (2018). BWL greift gesellschaftlichen Wandel auf. Frankfurter Allgemeine Zeitung.
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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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