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11 Publications
2023 | Journal Article | LibreCat-ID: 46042 |

Koch, Reinald, et al. “Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises.” Journal of Business Economics, vol. 93, no. 1–2, Springer Science and Business Media LLC, 2023, pp. 59–109, doi:10.1007/s11573-022-01134-4.
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2023 | Journal Article | LibreCat-ID: 41192
Ortmann, Regina, and Erich Pummerer. “Distortional Effects of Separate Accounting and Formula Apportionment on Factor Allocation.” Journal of Business Economics, Springer Science and Business Media LLC, 2023, doi:10.1007/s11573-022-01133-5.
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2022 | Journal Article | LibreCat-ID: 57930
Sefried, Moritz, and Jan Riepe. “The Benefits of Banks’ IT Investments in Times of Trouble: Evidence from Loan Loss Accruals during the COVID-19 Pandemic.” Journal of Business Economics, vol. 93, no. 1–2, Springer Science and Business Media LLC, 2022, pp. 149–71, doi:10.1007/s11573-022-01100-0.
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2021 | Journal Article | LibreCat-ID: 57935
Merz, Markus, and Jan Riepe. “SMEs with Legally Restricted Banking Access: Evidence from the US Marijuana Industry.” Journal of Business Economics, vol. 91, no. 6, Springer Science and Business Media LLC, 2021, pp. 797–849, doi:10.1007/s11573-020-01017-6.
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2019 | Journal Article | LibreCat-ID: 4996 |

Niemann, Rainer, and Caren Sureth-Sloane. “Investment Timing Effects of Wealth Taxes under Uncertainty and Irreversibility.” Journal of Business Economics, vol. 89, no. 4, Springer Nature America, Inc, 2019, pp. 385–415, doi:10.1007/s11573-018-0918-4.
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2013 | Journal Article | LibreCat-ID: 47907
Reimsbach, Daniel. “Pro Forma Earnings Disclosure: The Effects of Non-GAAP Earnings and Earnings-before on Investors’ Information Processing.” Journal of Business Economics, vol. 84, no. 4, Springer Science and Business Media LLC, 2013, pp. 479–515, doi:10.1007/s11573-013-0688-y.
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2013 | Journal Article | LibreCat-ID: 57400
Yang, Philip, et al. “Careers and Productivity in an Internal Labor Market.” Journal of Business Economics, vol. 83, no. 2, Springer Science and Business Media LLC, 2013, pp. 121–43, doi:10.1007/s11573-012-0649-x.
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2012 | Journal Article | LibreCat-ID: 5054
Maßbaum, Alexandra, et al. “Der Einfluss der Zinsschranke auf unternehmerische Kapitalstrukturentscheidungen.” Zeitschrift für Betriebswirtschaft, vol. 82, no. 12, Springer Nature, 2012, pp. 1389–425, doi:10.1007/s11573-012-0630-8.
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2012 | Journal Article | LibreCat-ID: 5058
Sureth-Sloane, Caren. “Does Insider Shareholding Matter to Corporate Payout Reactions to Tax Reforms?” Zeitschrift Für Betriebswirtschaft, vol. 82, no. S5, Springer Nature, 2012, pp. 115–22, doi:10.1007/s11573-012-0599-3.
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2010 | Journal Article | LibreCat-ID: 5097
Sureth-Sloane, Caren, and Michaela Bäumer. “Besteuerung multinationaler Unternehmen in der EU – eine vergleichende Analyse ausgewählter Reformvorschläge.” Zeitschrift für Betriebswirtschaft, vol. 80, no. 2, Springer Nature, 2010, pp. 171–202, doi:10.1007/s11573-009-0344-8.
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2008 | Journal Article | LibreCat-ID: 14927
Hundsdoerfer, Jochen, et al. “Forschungsergebnisse in der Betriebswirtschaftlichen Steuerlehre — eine Bestandsaufnahme.” Zeitschrift für Betriebswirtschaft, vol. 78, no. 1, 2008, pp. 61–139, doi:10.1007/s11573-008-0004-4.
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