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106 Publications
2017 | Journal Article | LibreCat-ID: 4685
M. Diller, P. Kortebusch, G. Schneider, and C. Sureth-Sloane, “Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment,” European Accounting Review, vol. 26, no. 3, pp. 441–468, 2017, doi: 10.1080/09638180.2016.1169939.
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2016 | Journal Article | LibreCat-ID: 1771 | 
T. Hoppe, R. Maiterth, and C. Sureth-Sloane, “Eigenkapitalverzehr und Substanzbesteuerung deutscher Unternehmen durch eine Vermögensteuer – eine empirische Analyse,” Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung, vol. 68, no. 1, pp. 3–45, 2016.
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2016 | Book | LibreCat-ID: 4714
R. König and C. Sureth-Sloane, Besteuerung und Rechtsformwahl, 7th ed. Verlag Neue Wirtschafts-Briefe, Herne, 2016.
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2016 | Working Paper | LibreCat-ID: 5022
S. Alberternst and C. Sureth-Sloane, Interest Barrier and Capital Structure Response, vol. 206. 2016.
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2016 | Journal Article | LibreCat-ID: 4034
A. Florou, U. Kosi, and P. F. Pope, “Are international accounting standards more credit relevant than domestic standards?,” Accounting and Business Research, vol. 47, no. 1, pp. 1–29, 2016, doi: 10.1080/00014788.2016.1224968.
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2016 | Conference Paper | LibreCat-ID: 37098
A. Valentincic, A. Novak, and U. Kosi, “Accounting quality in private firms during the transition to international standards,” presented at the 7th Workshop on Accounting and Regulation, Siena, Italy, 2016.
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2015 | Working Paper | LibreCat-ID: 4745
R. Ortmann, 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
B. Oßwald and C. 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, pp. 478–486, 2015.
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2015 | Working Paper | LibreCat-ID: 4757
R. Niemann and C. Sureth-Sloane, Investment Effects of Wealth Taxes under Uncertainty and Irreversibility, vol. 209. 2015.
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2015 | Working Paper | LibreCat-ID: 2254 |
T. Hoppe, R. Maiterth, and C. Sureth-Sloane, Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse. 2015.
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2015 | Journal Article | LibreCat-ID: 4035
A. Florou and U. Kosi, “Does mandatory IFRS adoption facilitate debt financing?,” Review of Accounting Studies, vol. 20, no. 4, pp. 1407–1456, 2015, doi: 10.1007/s11142.
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2014 | Journal Article | LibreCat-ID: 17962 |
S. Albers and C. Sureth-Sloane, “Editorial: What Is and What Is Not a Substantial Contribution?,” Business Research, vol. 5, no. 2, 2014.
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2014 | Working Paper | LibreCat-ID: 4750
R. Ortmann and C. Sureth-Sloane, Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?, vol. 165. 2014.
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2014 | Working Paper | LibreCat-ID: 5037
M. Diller, P. Kortebusch, G. Schneider, and C. 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. 2014.
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2014 | Journal Article | LibreCat-ID: 23413
J. Bischof and M. Ebert, “IFRS 7 Disclosures and Risk Perception of Financial Instruments,” Schmalenbach Business Review, vol. 66, pp. 276–308, 2014, doi: 10.1007/bf03396908.
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2014 | Conference Paper | LibreCat-ID: 37107
A. Florou and U. Kosi, “Does mandatory IFRS adoption facilitate debt financing? ,” presented at the DART Research Seminar, Graz, Austria, 2014.
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2014 | Working Paper | LibreCat-ID: 37090
J. Koren, U. Kosi, and A. Valentincic, Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk. 2014.
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2014 | Journal Article | LibreCat-ID: 4037
U. Kosi and A. Reither, “Determinants of corporate participation in the IFRS 4 (insurance contracts) replacement process,” Accounting in Europe, vol. 11, no. 1, pp. 89–112, 2014, doi: 10.1080/17449480.2014.897459.
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