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
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.
LibreCat
| DOI
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.
LibreCat
| DOI
| Download (ext.)
2016 | Book | LibreCat-ID: 4714
König, Rolf, and Caren Sureth-Sloane. Besteuerung und Rechtsformwahl. 7th ed. Verlag Neue Wirtschafts-Briefe, Herne, 2016.
LibreCat
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.
LibreCat
| Files available
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.
LibreCat
| DOI
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.
LibreCat
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.
LibreCat
| Files available
| Download (ext.)
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.
LibreCat
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.
LibreCat
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.
LibreCat
| DOI
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.
LibreCat
| Files available
| DOI
| Download (ext.)
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.
LibreCat
| DOI
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).
LibreCat
| Download (ext.)
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.
LibreCat
2014 | Working Paper | LibreCat-ID: 5037
Diller, Markus, Pia Kortebusch, Georg Schneider, and Caren 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. Arqus, Quantitative Research in Taxation, 2014.
LibreCat
2014 | Journal Article | LibreCat-ID: 14918
Maßbaum, Alexandra, and Caren Sureth-Sloane. “Thin Capitalization Rules and Entrepreneurial Capital Structure Decisions.” Business Research 2, no. 2 (2014): 147–69. https://doi.org/10.1007/bf03342708.
LibreCat
| DOI
2014 | Journal Article | LibreCat-ID: 23413
Bischof, Jannis, and Michael Ebert. “IFRS 7 Disclosures and Risk Perception of Financial Instruments.” Schmalenbach Business Review 66 (2014): 276–308. https://doi.org/10.1007/bf03396908.
LibreCat
| DOI
2014 | Conference Paper | LibreCat-ID: 37107
Florou, Annita, and Urska Kosi. “Does Mandatory IFRS Adoption Facilitate Debt Financing? ,” 2014.
LibreCat
2014 | Working Paper | LibreCat-ID: 37090
Koren, Jernej, Urska Kosi, and Aljosa Valentincic. Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk, 2014.
LibreCat
2014 | Journal Article | LibreCat-ID: 4037
Kosi, Urska, and Antonia Reither. “Determinants of Corporate Participation in the IFRS 4 (Insurance Contracts) Replacement Process.” Accounting in Europe 11, no. 1 (2014): 89–112. https://doi.org/10.1080/17449480.2014.897459.
LibreCat
| DOI