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106 Publications
2018 | Journal Article | LibreCat-ID: 5009 | 
Bauer, Thomas, et al. “Taxation and Agency Conflicts between Firm Owners and Managers: A Review.” Business Research, vol. 11, no. 1, 2018, pp. 33–76.
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2017 | Journal Article | LibreCat-ID: 2241
Hoppe, Thomas, et al. “Warum ist unser Steuersystem so komplex? Eine befragungsbasierte Analyse.” Die Wirtschaftsprüfung, vol. 70, no. 17, IDW, 2017, pp. 1026–33.
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2017 | Report | LibreCat-ID: 2247 |
Hoppe, Thomas, et al. 2016 Global MNC Tax Complexity Survey - Executive Summary. 2017, doi:10.13140/RG.2.2.23707.46881.
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2017 | Working Paper | LibreCat-ID: 2250 |
Hoppe, Thomas, et al. What Are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries. 2017, doi:10.2139/ssrn.3046546.
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2017 | Working Paper | LibreCat-ID: 4702
Flagmeier, Vanessa, et al. When Do Managers Highlight Their Effective Tax Rate? Vol. 214, 2017, doi: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, 2017, doi: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, vol. 26, no. 3, Informa UK Limited, 2017, pp. 419–40, doi:10.1080/09638180.2016.1169938.
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2017 | Journal Article | LibreCat-ID: 4774
Ebert, Michael, et al. “Discretionary Aggregation.” The Accounting Review, vol. 92, no. 1, 2017, pp. 73--91.
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2017 | Journal Article | LibreCat-ID: 4703 |
Hegemann, Annika, et al. “Hold or Sell? How Capital Gains Taxation Affects Holding Decisions.” Review of Managerial Science, vol. 11, no. 3, 2017, pp. 571–603, doi:10.1007/s11846-016-0197-9 .
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2017 | Journal Article | LibreCat-ID: 3542
Valentincic, Aljosa, et al. “Accounting Quality in Private Firms during the Transition towards International Standards.” Accounting in Europe, vol. 14, no. 3, 2017, pp. 358–87, doi:10.1080/17449480.2017.1378821.
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2017 | Journal Article | LibreCat-ID: 4685
Diller, Markus, et al. “Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment.” European Accounting Review, vol. 26, no. 3, 2017, pp. 441–68, doi:10.1080/09638180.2016.1169939.
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2016 | Journal Article | LibreCat-ID: 1771 |
Hoppe, Thomas, et al. “Eigenkapitalverzehr und Substanzbesteuerung deutscher Unternehmen durch eine Vermögensteuer – eine empirische Analyse.” Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung, vol. 68, no. 1, Springer Nature, 2016, pp. 3–45, doi:10.1007/s41471-016-0005-x.
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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, 2016.
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2016 | Journal Article | LibreCat-ID: 4034
Florou, Annita, et al. “Are International Accounting Standards More Credit Relevant than Domestic Standards?” Accounting and Business Research, vol. 47, no. 1, 2016, pp. 1–29, doi:10.1080/00014788.2016.1224968.
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2016 | Conference Paper | LibreCat-ID: 37098
Valentincic, Aljosa, et al. Accounting Quality in Private Firms during the Transition to International Standards. 2016.
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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, 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, vol. 25, no. 10, 2015, pp. 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, 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, vol. 42, no. 5, C.H. Beck, 2015, pp. 257–60, doi:10.15358/0340-1650_2013_5_257.
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