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.
106 Publications
2018 | Journal Article | LibreCat-ID: 5009 | 
Taxation and Agency Conflicts between Firm Owners and Managers: A Review
T. Bauer, T. Kourouxous, P. Krenn, Business Research 11 (2018) 33–76.
LibreCat
| Download (ext.)
T. Bauer, T. Kourouxous, P. Krenn, Business Research 11 (2018) 33–76.
2017 | Journal Article | LibreCat-ID: 2241
Warum ist unser Steuersystem so komplex? Eine befragungsbasierte Analyse
T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Die Wirtschaftsprüfung 70 (2017) 1026–1033.
LibreCat
T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Die Wirtschaftsprüfung 70 (2017) 1026–1033.
2017 | Report | LibreCat-ID: 2247 |
2016 Global MNC Tax Complexity Survey - Executive Summary
T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, 2016 Global MNC Tax Complexity Survey - Executive Summary, 2017.
LibreCat
| Files available
| DOI
| Download (ext.)
T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, 2016 Global MNC Tax Complexity Survey - Executive Summary, 2017.
2017 | Working Paper | LibreCat-ID: 2250 |
What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries
T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, What Are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries, 2017.
LibreCat
| Files available
| DOI
| Download (ext.)
T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, What Are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries, 2017.
2017 | Working Paper | LibreCat-ID: 4702
When Do Managers Highlight Their Effective Tax Rate?
V. Flagmeier, J. Müller, C. Sureth-Sloane, When Do Managers Highlight Their Effective Tax Rate?, 2017.
LibreCat
| DOI
V. Flagmeier, J. Müller, C. Sureth-Sloane, When Do Managers Highlight Their Effective Tax Rate?, 2017.
2017 | Working Paper | LibreCat-ID: 4712
Tax Loss Offset Restrictions and Biased Perception of Risky Investments
A. Mehrmann, C. Sureth-Sloane, Tax Loss Offset Restrictions and Biased Perception of Risky Investments, 2017.
LibreCat
| DOI
A. Mehrmann, C. Sureth-Sloane, Tax Loss Offset Restrictions and Biased Perception of Risky Investments, 2017.
2017 | Journal Article | LibreCat-ID: 5014
Capital Charge Rates, Investment Incentives and Taxation
T. Bauer, T. Kourouxous, European Accounting Review 26 (2017) 419–440.
LibreCat
| DOI
T. Bauer, T. Kourouxous, European Accounting Review 26 (2017) 419–440.
2017 | Journal Article | LibreCat-ID: 4774
Discretionary aggregation
M. Ebert, D. Simons, J.D. Stecher, The Accounting Review 92 (2017) 73--91.
LibreCat
M. Ebert, D. Simons, J.D. Stecher, The Accounting Review 92 (2017) 73--91.
2017 | Journal Article | LibreCat-ID: 4703 |
Hold or Sell? How Capital Gains Taxation Affects Holding Decisions
A. Hegemann, A. Kunoth, K. Rupp, C. Sureth-Sloane, Review of Managerial Science 11 (2017) 571–603.
LibreCat
| DOI
| Download (ext.)
A. Hegemann, A. Kunoth, K. Rupp, C. Sureth-Sloane, Review of Managerial Science 11 (2017) 571–603.
2017 | Journal Article | LibreCat-ID: 3542
Accounting quality in private firms during the transition towards international standards
A. Valentincic, A. Novak, U. Kosi, Accounting in Europe 14 (2017) 358–387.
LibreCat
| DOI
A. Valentincic, A. Novak, U. Kosi, Accounting in Europe 14 (2017) 358–387.
2017 | Journal Article | LibreCat-ID: 4685
Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment
M. Diller, P. Kortebusch, G. Schneider, C. Sureth-Sloane, European Accounting Review 26 (2017) 441–468.
LibreCat
| DOI
M. Diller, P. Kortebusch, G. Schneider, C. Sureth-Sloane, European Accounting Review 26 (2017) 441–468.
2016 | Journal Article | LibreCat-ID: 1771 |
Eigenkapitalverzehr und Substanzbesteuerung deutscher Unternehmen durch eine Vermögensteuer – eine empirische Analyse
T. Hoppe, R. Maiterth, C. Sureth-Sloane, Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung 68 (2016) 3–45.
LibreCat
| DOI
| Download (ext.)
T. Hoppe, R. Maiterth, C. Sureth-Sloane, Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung 68 (2016) 3–45.
2016 | Book | LibreCat-ID: 4714
Besteuerung und Rechtsformwahl
R. König, C. Sureth-Sloane, Besteuerung und Rechtsformwahl, 7th ed., Verlag Neue Wirtschafts-Briefe, Herne, 2016.
LibreCat
R. König, C. Sureth-Sloane, Besteuerung und Rechtsformwahl, 7th ed., Verlag Neue Wirtschafts-Briefe, Herne, 2016.
2016 | Working Paper | LibreCat-ID: 5022
Interest Barrier and Capital Structure Response
S. Alberternst, C. Sureth-Sloane, Interest Barrier and Capital Structure Response, 2016.
LibreCat
| Files available
S. Alberternst, C. Sureth-Sloane, Interest Barrier and Capital Structure Response, 2016.
2016 | Journal Article | LibreCat-ID: 4034
Are international accounting standards more credit relevant than domestic standards?
A. Florou, U. Kosi, P.F. Pope, Accounting and Business Research 47 (2016) 1–29.
LibreCat
| DOI
A. Florou, U. Kosi, P.F. Pope, Accounting and Business Research 47 (2016) 1–29.
2016 | Conference Paper | LibreCat-ID: 37098
Accounting quality in private firms during the transition to international standards
A. Valentincic, A. Novak, U. Kosi, in: 2016.
LibreCat
A. Valentincic, A. Novak, U. Kosi, in: 2016.
2015 | Working Paper | LibreCat-ID: 4745
Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?,
R. Ortmann, Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?, 2015.
LibreCat
| Files available
| Download (ext.)
R. Ortmann, Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?, 2015.
2015 | Journal Article | LibreCat-ID: 4756
Entscheidungskalküle US-amerikanischer Unternehmen bei Tax Inversions. What Drives the Decision of U.S. Firms to Expatriate?
B. Oßwald, C. Sureth-Sloane, Steuer Und Wirtschaft International 25 (2015) 478–486.
LibreCat
B. Oßwald, C. Sureth-Sloane, Steuer Und Wirtschaft International 25 (2015) 478–486.
2015 | Working Paper | LibreCat-ID: 4757
Investment Effects of Wealth Taxes under Uncertainty and Irreversibility
R. Niemann, C. Sureth-Sloane, Investment Effects of Wealth Taxes under Uncertainty and Irreversibility, 2015.
LibreCat
R. Niemann, C. Sureth-Sloane, Investment Effects of Wealth Taxes under Uncertainty and Irreversibility, 2015.
2015 | Journal Article | LibreCat-ID: 5047
Mehr Theorie wagen: Eine neue Ausbildung für die Praxis?
C. Sureth, WiSt - Wirtschaftswissenschaftliches Studium 42 (2015) 257–260.
LibreCat
| DOI
C. Sureth, WiSt - Wirtschaftswissenschaftliches Studium 42 (2015) 257–260.