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106 Publications
2015 | Working Paper | LibreCat-ID: 2254 | 
Hoppe, T., Maiterth, R., & Sureth-Sloane, C. (2015). Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse. https://doi.org/10.2139/ssrn.2548398
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2015 | Journal Article | LibreCat-ID: 4035
Florou, A., & Kosi, U. (2015). Does mandatory IFRS adoption facilitate debt financing? Review of Accounting Studies, 20(4), 1407–1456. https://doi.org/10.1007/s11142
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| DOI
2014 | Journal Article | LibreCat-ID: 17962 |
Albers, S., & Sureth-Sloane, C. (2014). Editorial: What Is and What Is Not a Substantial Contribution? Business Research, 5(2).
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2014 | Working Paper | LibreCat-ID: 4750
Ortmann, R., & Sureth-Sloane, C. (2014). Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups? (Vol. 165).
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2014 | Working Paper | LibreCat-ID: 5037
Diller, M., Kortebusch, P., Schneider, G., & Sureth-Sloane, C. (2014). 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).
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2014 | Journal Article | LibreCat-ID: 14918
Maßbaum, A., & Sureth-Sloane, C. (2014). Thin Capitalization Rules and Entrepreneurial Capital Structure Decisions. Business Research, 2(2), 147–169. https://doi.org/10.1007/bf03342708
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2014 | Journal Article | LibreCat-ID: 23413
Bischof, J., & Ebert, M. (2014). IFRS 7 Disclosures and Risk Perception of Financial Instruments. Schmalenbach Business Review, 66, 276–308. https://doi.org/10.1007/bf03396908
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| DOI
2014 | Conference Paper | LibreCat-ID: 37107
Florou, A., & Kosi, U. (2014). Does mandatory IFRS adoption facilitate debt financing? . DART Research Seminar, Graz, Austria.
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2014 | Working Paper | LibreCat-ID: 37090
Koren, J., Kosi, U., & Valentincic, A. (2014). Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk.
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2014 | Journal Article | LibreCat-ID: 4037
Kosi, U., & Reither, A. (2014). Determinants of corporate participation in the IFRS 4 (insurance contracts) replacement process. Accounting in Europe, 11(1), 89–112. https://doi.org/10.1080/17449480.2014.897459
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| DOI
2014 | Journal Article | LibreCat-ID: 4879
Koren, J., Kosi, U., & Valentincic, A. (2014). Does Financial Statement Audit Reduce the Cost of Debt of Private Firms? SSRN Electronic Journal .
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2014 | Working Paper | LibreCat-ID: 5036
Fahr, R., Janssen, E. A., & Sureth-Sloane, C. (2014). Can Tax Rate Changes Accelerate Investment Under Entry and Exit Flexibility? - Insights from an Economic Experiment (Vol. 166).
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2013 | Book | LibreCat-ID: 5042
König, R., & Sureth-Sloane, C. (2013). Besteuerung und Rechtsformwahl. Herne: Verlag Neue Wirtschafts-Briefe.
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2013 | Book | LibreCat-ID: 14982
Sureth, C. (2013). Der Einfluss von Steuern auf Investitionsentscheidungen bei Unsicherheit. Wiesbaden. https://doi.org/10.1007/978-3-663-08348-1
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2013 | Conference Paper | LibreCat-ID: 37109
Kosi, U., Koren, J., & Valentincic, A. (2013). Does Financial Statement Audit Reduce the Cost of Debt of Private Firms? 36th Annual Congress of European Accounting Association, Paris, France.
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2013 | Conference Paper | LibreCat-ID: 37115
Kosi, U., Florou, A., & Pope, P. F. (2013). Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information? 9th Workshop on European Financial Reporting, Valencia, Spain.
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2013 | Journal Article | LibreCat-ID: 3549
Kosi, U., & Valentincic, A. (2013). Write-offs and profitability in private firms: Disentangling the impact of tax-minimisation incentives. European Accounting Review, 22(1), 117–150. https://doi.org/10.1080/09638180.2012.661938
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2013 | Conference Paper | LibreCat-ID: 37110
Florou, A., & Kosi, U. (2013). Does mandatory IFRS adoption facilitate debt financing? . FACTS-Forschungswerkstatt, Berlin, Germany.
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2013 | Journal Article | LibreCat-ID: 5045
Niemann, R., & Sureth-Sloane, C. (2013). Sooner or Later? – Paradoxical Investment Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment Flexibility. European Accounting Review, 22(2), 367–390. https://doi.org/10.1080/09638180.2012.682781
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2013 | Journal Article | LibreCat-ID: 5048
Vollert, P., Eikel, C., & Sureth-Sloane, C. (2013). Advance Pricing Agreements (APAs) als Instrument zur Vermeidung von Verrechnungspreiskonflikten – eine kritische Betrachtung. Steuer und Wirtschaft, 90(4), 367–379.
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