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112 Publications
2024 | Working Paper | LibreCat-ID: 14901 | 
Osswald, Benjamin, and Caren Sureth-Sloane. 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, 2024. https://doi.org/10.2139/ssrn.3297418.
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2022 | Working Paper | LibreCat-ID: 35097
Ebert, Michael, Ulrich Schäfer, and Georg Thomas Schneider. Information Leaks and Voluntary Disclosure, 2022. https://doi.org/10.2139/ssrn.4168084.
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2022 | Working Paper | LibreCat-ID: 37070
Beyer, Bianca, Vanessa Flagmeier, and Urska Kosi. Does Private Firms’ Disclosure Affect Public Peers’ Information Environment?, 2022.
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2022 | Working Paper | LibreCat-ID: 37131
Franke, Benedikt, Urska Kosi, and Pia Stoczek. Current Developments in the European Corporate Bond Market, 2022.
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2022 | Working Paper | LibreCat-ID: 37088
Gulenko, Maryna, Saskia Kohlhase, and Urska Kosi. CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-Publicly Listed Firms, 2022.
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2022 | Working Paper | LibreCat-ID: 37089
Ahlers, Theresa, Fikir Worku Edossa, Matthias Uckert, and Urska Kosi. Insolvcency Process in Germany and the Insol Database: A Research Note, 2022.
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2021 | Book Chapter | LibreCat-ID: 22221
Blankenfeldt, Maximilian, Jens Müller, and Arndt Weinrich. “Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis.” In Intangibles - Immaterielle Werte, edited by Alexander Vögele, 2nd ed. München: C.H.Beck, 2021.
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2021 | Journal Article | LibreCat-ID: 36065
Flagmeier, Vanessa, Jens Müller, and Caren Sureth-Sloane. “When Do Firms Highlight Their Effective Tax Rate?” Accounting and Business Research 53, no. 1 (2021): 1–37. https://doi.org/10.1080/00014788.2021.1958669.
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2021 | Working Paper | LibreCat-ID: 37136
Ichev, Riste, Jernej Koren, Urska Kosi, Katarina Sitar Sustar, and Aljosa Valentincic. Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk, 2021.
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2021 | Working Paper | LibreCat-ID: 17514 |
Hoppe, Thomas, Debora Schanz, Susann Sturm, and Caren Sureth-Sloane. The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity. TRR 266 Accounting for Transparency Working Paper Series No. 5, 2021. https://doi.org/10.2139/ssrn.3469663.
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2020 | Journal Article | LibreCat-ID: 16486
Lagarden, Martin, Ulrich Schreiber, Dirk Simons, and Caren Sureth-Sloane. “Country-by-Country Reporting Goes Public - Cui Bono?” International Transfer Pricing Journal 27, no. 2 (2020).
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2020 | Working Paper | LibreCat-ID: 35089
Ebert, Michael, Joseph (Jay) B. Kadane, Dirk Simons, and Jack Douglas Stecher. Information Design in Coordination Games with Risk Dominant Equilibrium Selection, 2020. https://doi.org/10.2139/ssrn.3564451.
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2019 | Working Paper | LibreCat-ID: 14902 |
Mair, Christina, Wolfram Scheffler, Isabell Senger, and Caren Sureth-Sloane. Analyse der Veränderung der zwischenstaatlichen Gewinnaufteilung bei Einführung einer standardisierten Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern. Vol. 42. TAF Wokring Paper Series, 2019.
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2019 | Journal Article | LibreCat-ID: 14905
Kourouxous, Thomas, and Thomas Bauer. “Violations of Dominance in Decision-Making.” Business Research 12, no. 1 (2019): 209–39. https://doi.org/10.1007/s40685-019-0093-7.
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2019 | Working Paper | LibreCat-ID: 37346
Müller, Jens, and Vanessa Gawehn. Tax Avoidance - Are Banks Any Different?, 2019.
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2019 | Journal Article | LibreCat-ID: 4996 |
Niemann, Rainer, and Caren Sureth-Sloane. “Investment Timing Effects of Wealth Taxes under Uncertainty and Irreversibility.” Journal of Business Economics 89, no. 4 (2019): 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, ., and Caren Sureth-Sloane. “Ein Lösungsvorschlag zur Vermeidung der überschießenden Wirkung der Grunderwerbsteuerreform bei börsennotierten Kapitalgesellschaften.” Betriebs-Berater 74, no. 25 (2019): 1438–42.
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2018 | Journal Article | LibreCat-ID: 3902
Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane. “What Are the Drivers of Tax Complexity for MNCs? Global Evidence.” Intertax 46, no. 8/9 (2018): 654–75.
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2018 | Journal Article | LibreCat-ID: 17518
Hoppe, Thomas, Susann Sturm, and Caren Sureth-Sloane. “What Are the Drivers of Tax Complexity for MNCs? Global Evidence.” Intertax, 2018. https://doi.org/10.2139/ssrn.3469663.
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2018 | Newspaper Article | LibreCat-ID: 17718
Wolff, Birgitta, Caren Sureth-Sloane, and Barbara Weissenberger. “BWL Greift Gesellschaftlichen Wandel Auf.” Frankfurter Allgemeine Zeitung, 2018.
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2018 | Journal Article | LibreCat-ID: 5009 |
Bauer, Thomas, Thomas Kourouxous, and Peter Krenn. “Taxation and Agency Conflicts between Firm Owners and Managers: A Review.” Business Research 11, no. 1 (2018): 33–76.
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2018 | Journal Article | LibreCat-ID: 4743
Sievers, Sönke, Caren Sureth-Sloane, and André Uhde. “Restrukturierungen: operative und finanzielle Wertbeiträge. Eine Betrachtung vor dem Hintergrund der Entwicklungen bei thyssenkrupp.” Die Wirtschaftsprüfung 71, no. 9 (2018): 569–75.
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2018 | Newspaper Article | LibreCat-ID: 14900
Sureth-Sloane, Caren, and Birgitta Wolff. “BWL greift gesellschaftlichen Wandel auf.” Frankfurter Allgemeine Zeitung, 2018.
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2017 | Journal Article | LibreCat-ID: 2241
Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane. “Warum ist unser Steuersystem so komplex? Eine befragungsbasierte Analyse.” Die Wirtschaftsprüfung 70, no. 17 (2017): 1026–33.
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2017 | Report | LibreCat-ID: 2247 |
Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane. 2016 Global MNC Tax Complexity Survey - Executive Summary, 2017. https://doi.org/10.13140/RG.2.2.23707.46881.
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2017 | Working Paper | LibreCat-ID: 2250 |
Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane. What Are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries, 2017. https://doi.org/10.2139/ssrn.3046546.
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2017 | Working Paper | LibreCat-ID: 4702
Flagmeier, Vanessa, Jens Müller, and Caren Sureth-Sloane. When Do Managers Highlight Their Effective Tax Rate? Vol. 214. Arqus Working Paper, 2017. https://doi.org/arqus Working Paper No. 214.
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2017 | Working Paper | LibreCat-ID: 4712
Mehrmann, Annika, and Caren Sureth-Sloane. Tax Loss Offset Restrictions and Biased Perception of Risky Investments. Vol. 222. Arqus Working Paper Series, 2017. https://doi.org/arqus Working Paper No. 222.
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2017 | Journal Article | LibreCat-ID: 5014
Bauer, Thomas, and Thomas Kourouxous. “Capital Charge Rates, Investment Incentives and Taxation.” European Accounting Review 26, no. 3 (2017): 419–40. https://doi.org/10.1080/09638180.2016.1169938.
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2017 | Journal Article | LibreCat-ID: 3542
Valentincic, Aljosa, Ales Novak, and Urska Kosi. “Accounting Quality in Private Firms during the Transition towards International Standards.” Accounting in Europe 14, no. 3 (2017): 358–87. https://doi.org/10.1080/17449480.2017.1378821.
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2017 | Journal Article | LibreCat-ID: 4685
Diller, Markus, Pia Kortebusch, Georg Schneider, and Caren Sureth-Sloane. “Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment.” European Accounting Review 26, no. 3 (2017): 441–68. https://doi.org/10.1080/09638180.2016.1169939.
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2017 | Journal Article | LibreCat-ID: 4774
Ebert, Michael, Dirk Simons, and Jack D Stecher. “Discretionary Aggregation.” The Accounting Review 92, no. 1 (2017): 73--91.
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2017 | Journal Article | LibreCat-ID: 4703 |
Hegemann, Annika, Angela Kunoth, Kristina Rupp, and Caren Sureth-Sloane. “Hold or Sell? How Capital Gains Taxation Affects Holding Decisions.” Review of Managerial Science 11, no. 3 (2017): 571–603. https://doi.org/10.1007/s11846-016-0197-9 .
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2016 | Journal Article | LibreCat-ID: 1771 |
Hoppe, Thomas, Ralf Maiterth, and Caren Sureth-Sloane. “Eigenkapitalverzehr und Substanzbesteuerung deutscher Unternehmen durch eine Vermögensteuer – eine empirische Analyse.” Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung 68, no. 1 (2016): 3–45. https://doi.org/10.1007/s41471-016-0005-x.
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2016 | Working Paper | LibreCat-ID: 17759
Mehrmann, Annika, and Caren Sureth-Sloane. Tax Loss Offset Restrictions and Biased Perceptions of Risky Investments. TAF Working Paper No. 28, 2016.
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2016 | Book | LibreCat-ID: 4714
König, Rolf, and Caren Sureth-Sloane. Besteuerung und Rechtsformwahl. 7th ed. Verlag Neue Wirtschafts-Briefe, Herne, 2016.
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2016 | Working Paper | LibreCat-ID: 5022
Alberternst, Stephan, and Caren Sureth-Sloane. Interest Barrier and Capital Structure Response. Vol. 206. Arqus, Quantitative Research in Taxation, 2016.
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2016 | Journal Article | LibreCat-ID: 4034
Florou, Annita, Urska Kosi, and Peter F Pope. “Are International Accounting Standards More Credit Relevant than Domestic Standards?” Accounting and Business Research 47, no. 1 (2016): 1–29. https://doi.org/10.1080/00014788.2016.1224968.
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2016 | Conference Paper | LibreCat-ID: 37098
Valentincic, Aljosa, Ales Novak, and Urska Kosi. “Accounting Quality in Private Firms during the Transition to International Standards,” 2016.
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2016 | Journal Article | LibreCat-ID: 4744
Ortmann, Regina, and Caren Sureth-Sloane. “Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?” Journal of Business Economics 86, no. 5 (2016): 441–75. https://doi.org/10.1007/s1007-015-0780-6.
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2015 | Working Paper | LibreCat-ID: 17951
Alberternst, Stephan, and Caren Sureth-Sloane. The Effect of Taxes on Corporate Financing Decisions - Evidence from the German Interest Barrier. TAF Working Paper No. 8, 2015.
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2015 | Working Paper | LibreCat-ID: 4745
Ortmann, Regina. Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?,. Vol. 2015–10. WU Working Paper Series, 2015.
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2015 | Journal Article | LibreCat-ID: 4756
Oßwald, Benjamin, and Caren Sureth-Sloane. “Entscheidungskalküle US-Amerikanischer Unternehmen Bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate?” Steuer Und Wirtschaft International 25, no. 10 (2015): 478–86.
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2015 | Working Paper | LibreCat-ID: 4757
Niemann, Rainer, and Caren Sureth-Sloane. Investment Effects of Wealth Taxes under Uncertainty and Irreversibility. Vol. 209. Arqus, Quantitative Research in Taxation, 2015.
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2015 | Journal Article | LibreCat-ID: 5047
Sureth, Caren. “Mehr Theorie wagen: Eine neue Ausbildung für die Praxis?” WiSt - Wirtschaftswissenschaftliches Studium 42, no. 5 (2015): 257–60. https://doi.org/10.15358/0340-1650_2013_5_257.
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2015 | Journal Article | LibreCat-ID: 4035
Florou, Annita, and Urska Kosi. “Does Mandatory IFRS Adoption Facilitate Debt Financing?” Review of Accounting Studies 20, no. 4 (2015): 1407–56. https://doi.org/10.1007/s11142.
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2015 | Working Paper | LibreCat-ID: 2254 |
Hoppe, Thomas, Ralf Maiterth, and Caren Sureth-Sloane. Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse, 2015. https://doi.org/10.2139/ssrn.2548398.
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2014 | Journal Article | LibreCat-ID: 17962 |
Albers, Sönke, and Caren Sureth-Sloane. “Editorial: What Is and What Is Not a Substantial Contribution?” Business Research 5, no. 2 (2014).
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2014 | Working Paper | LibreCat-ID: 4750
Ortmann, Regina, and Caren Sureth-Sloane. Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups? Vol. 165. Arqus, Quantitative Research in Taxation, 2014.
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2014 | Working Paper | LibreCat-ID: 5036
Fahr, Rene, Elmar A. Janssen, and Caren Sureth-Sloane. Can Tax Rate Increases Foster Investment Under Entry and Exit Flexibility? - Insights from an Economic Experiment. Vol. 166. arqus, Quantitative Research in Taxation, 2014.
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