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106 Publications
2015 | Working Paper | LibreCat-ID: 2254 | 
Hoppe, Thomas, et al. Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse. 2015, doi:10.2139/ssrn.2548398.
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2015 | Journal Article | LibreCat-ID: 4035
Florou, Annita, and Urska Kosi. “Does Mandatory IFRS Adoption Facilitate Debt Financing?” Review of Accounting Studies, vol. 20, no. 4, 2015, pp. 1407–56, doi:10.1007/s11142.
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| 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, vol. 5, no. 2, 2014.
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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, 2014.
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2014 | Working Paper | LibreCat-ID: 5037
Diller, Markus, et al. 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: 14918
Maßbaum, Alexandra, and Caren Sureth-Sloane. “Thin Capitalization Rules and Entrepreneurial Capital Structure Decisions.” Business Research, vol. 2, no. 2, 2014, pp. 147–69, doi:10.1007/bf03342708.
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2014 | Journal Article | LibreCat-ID: 23413
Bischof, Jannis, and Michael Ebert. “IFRS 7 Disclosures and Risk Perception of Financial Instruments.” Schmalenbach Business Review, vol. 66, 2014, pp. 276–308, doi:10.1007/bf03396908.
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2014 | Conference Paper | LibreCat-ID: 37107
Florou, Annita, and Urska Kosi. Does Mandatory IFRS Adoption Facilitate Debt Financing? . 2014.
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2014 | Working Paper | LibreCat-ID: 37090
Koren, Jernej, et al. 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
Kosi, Urska, and Antonia Reither. “Determinants of Corporate Participation in the IFRS 4 (Insurance Contracts) Replacement Process.” Accounting in Europe, vol. 11, no. 1, 2014, pp. 89–112, doi:10.1080/17449480.2014.897459.
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2014 | Journal Article | LibreCat-ID: 4879
Koren, Jernej, et al. “Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?” SSRN Electronic Journal , 2014.
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2014 | Working Paper | LibreCat-ID: 5036
Fahr, Rene, et al. Can Tax Rate Changes Accelerate Investment Under Entry and Exit Flexibility? - Insights from an Economic Experiment. 2014.
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2013 | Book | LibreCat-ID: 5042
König, Rolf, and Caren Sureth-Sloane. Besteuerung und Rechtsformwahl. Verlag Neue Wirtschafts-Briefe, 2013.
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2013 | Book | LibreCat-ID: 14982
Sureth, Caren. Der Einfluss von Steuern Auf Investitionsentscheidungen Bei Unsicherheit. 2013, doi:10.1007/978-3-663-08348-1.
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2013 | Conference Paper | LibreCat-ID: 37109
Kosi, Urska, et al. Does Financial Statement Audit Reduce the Cost of Debt of Private Firms? 2013.
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2013 | Conference Paper | LibreCat-ID: 37115
Kosi, Urska, et al. Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information? 2013.
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2013 | Journal Article | LibreCat-ID: 3549
Kosi, Urska, and Aljosa Valentincic. “Write-Offs and Profitability in Private Firms: Disentangling the Impact of Tax-Minimisation Incentives.” European Accounting Review, vol. 22, no. 1, 2013, pp. 117–50, doi:10.1080/09638180.2012.661938.
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| DOI
2013 | Conference Paper | LibreCat-ID: 37110
Florou, Annita, and Urska Kosi. Does Mandatory IFRS Adoption Facilitate Debt Financing? . 2013.
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2013 | Journal Article | LibreCat-ID: 5045
Niemann, Rainer, and Caren Sureth-Sloane. “Sooner or Later? – Paradoxical Investment Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment Flexibility.” European Accounting Review, vol. 22, no. 2, Informa UK Limited, 2013, pp. 367–90, doi:10.1080/09638180.2012.682781.
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2013 | Journal Article | LibreCat-ID: 5048
Vollert, Pia, et al. “Advance Pricing Agreements (APAs) als Instrument zur Vermeidung von Verrechnungspreiskonflikten – eine kritische Betrachtung.” Steuer und Wirtschaft, vol. 90, no. 4, 2013, pp. 367–79.
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