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.
5 Publications
2023 | Journal Article | LibreCat-ID: 22924 | 
T. Hoppe, D. Schanz, S. Sturm, and C. Sureth-Sloane, “The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity,” European Accounting Review, vol. 32, no. 2, pp. 239–273, 2023, doi: 10.1080/09638180.2021.1951316.
LibreCat
| DOI
| Download (ext.)
2023 | Journal Article | LibreCat-ID: 57929
J. Bischof, D. Foos, and J. Riepe, “Does Greater Transparency Discipline the Loan Loss Provisioning of Privately Held Banks?,” European Accounting Review, pp. 1–31, 2023, doi: 10.1080/09638180.2023.2277327.
LibreCat
| DOI
2017 | Journal Article | LibreCat-ID: 47913
D. Reimsbach, R. Hahn, and A. Gürtürk, “Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investors’ Information Processing,” European Accounting Review, vol. 27, no. 3, pp. 559–581, 2017, doi: 10.1080/09638180.2016.1273787.
LibreCat
| DOI
2013 | Journal Article | LibreCat-ID: 5045
R. Niemann and C. 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, pp. 367–390, 2013, doi: 10.1080/09638180.2012.682781.
LibreCat
| DOI