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37089 Publications
2015 | Working Paper | LibreCat-ID: 249
Strategic Formation of Customer Relationship Networks
S. Brangewitz, C.-J. Haake, P. Möhlmeier, Strategic Formation of Customer Relationship Networks, Universität Paderborn, 2015.
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S. Brangewitz, C.-J. Haake, P. Möhlmeier, Strategic Formation of Customer Relationship Networks, Universität Paderborn, 2015.
2018 | Working Paper | LibreCat-ID: 2565
Feedback Pareto weights in cooperative NTU differential games
S. Hoof, Feedback Pareto Weights in Cooperative NTU Differential Games, CIE Working Paper Series, Paderborn University, 2018.
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S. Hoof, Feedback Pareto Weights in Cooperative NTU Differential Games, CIE Working Paper Series, Paderborn University, 2018.
2016 | Working Paper | LibreCat-ID: 2570
Stackelberg Competition among Intermediaries in a Differentiated Duopoly with Product Innovation
J. Manegold, Stackelberg Competition among Intermediaries in a Differentiated Duopoly with Product Innovation, CIE Working Paper Series, Paderborn University, 2016.
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J. Manegold, Stackelberg Competition among Intermediaries in a Differentiated Duopoly with Product Innovation, CIE Working Paper Series, Paderborn University, 2016.
1997 | Working Paper | LibreCat-ID: 2580
Zum Abbau der Diskriminierung von Frauenarbeit im Rahmen kostenminimaler Produktionen
S. Betz, Zum Abbau der Diskriminierung von Frauenarbeit im Rahmen kostenminimaler Produktionen, Braunschweig, 1997.
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S. Betz, Zum Abbau der Diskriminierung von Frauenarbeit im Rahmen kostenminimaler Produktionen, Braunschweig, 1997.
2003 | Working Paper | LibreCat-ID: 2592
Kapazitätsbedarfsorientierte Potenzialfaktoreinsatzplanung
S. Betz, Kapazitätsbedarfsorientierte Potenzialfaktoreinsatzplanung, Göttingen, 2003.
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S. Betz, Kapazitätsbedarfsorientierte Potenzialfaktoreinsatzplanung, Göttingen, 2003.
2004 | Working Paper | LibreCat-ID: 2594
Programmorientierte Materialbedarfsermittlung auf Basis der Fuzzy-Set-Theorie
S. Betz, Programmorientierte Materialbedarfsermittlung auf Basis der Fuzzy-Set-Theorie, Göttingen, 2004.
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S. Betz, Programmorientierte Materialbedarfsermittlung auf Basis der Fuzzy-Set-Theorie, Göttingen, 2004.
2005 | Working Paper | LibreCat-ID: 2622
Unscharfe Break-Even-Analyse bei Einproduktproduktion
S. Betz, Unscharfe Break-Even-Analyse bei Einproduktproduktion, Paderborn, 2005.
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S. Betz, Unscharfe Break-Even-Analyse bei Einproduktproduktion, Paderborn, 2005.
1997 | Working Paper | LibreCat-ID: 2671
Die Zielkostenrechnung als Controllinginstrument
S. Betz, Die Zielkostenrechnung Als Controllinginstrument, Paderborn, 1997.
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S. Betz, Die Zielkostenrechnung Als Controllinginstrument, Paderborn, 1997.
2005 | Working Paper | LibreCat-ID: 2676
Unscharfe Produktionsprogrammplanung bei Alternativproduktion
S. Betz, Unscharfe Produktionsprogrammplanung Bei Alternativproduktion, Paderborn, 2005.
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S. Betz, Unscharfe Produktionsprogrammplanung Bei Alternativproduktion, Paderborn, 2005.
2017 | Working Paper | LibreCat-ID: 3540
Tax loss carryforward disclosure and uncertainty
V. Flagmeier, J. Müller, Tax Loss Carryforward Disclosure and Uncertainty, 2017.
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V. Flagmeier, J. Müller, Tax Loss Carryforward Disclosure and Uncertainty, 2017.
2017 | Working Paper | LibreCat-ID: 3545
The information content of tax loss carryforwards: IAS 12 vs. valuation allowance
V. Flagmeier, The Information Content of Tax Loss Carryforwards: IAS 12 vs. Valuation Allowance, 2017.
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V. Flagmeier, The Information Content of Tax Loss Carryforwards: IAS 12 vs. Valuation Allowance, 2017.
2021 | Working Paper | LibreCat-ID: 29057 | 
Option Implied Tax Rate Expectations
J. Eberbach, C. Sureth-Sloane, M. Uhrig-Homburg, Option Implied Tax Rate Expectations, Working Paper, 2021.
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J. Eberbach, C. Sureth-Sloane, M. Uhrig-Homburg, Option Implied Tax Rate Expectations, Working Paper, 2021.
2021 | Working Paper | LibreCat-ID: 29058
Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity
E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, Banks’ Tax Disclosure, Financial Secrecy, and Tax Haven Heterogeneity, WU International Taxation Research Paper Series No. #2020-01, 2021.
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E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, Banks’ Tax Disclosure, Financial Secrecy, and Tax Haven Heterogeneity, WU International Taxation Research Paper Series No. #2020-01, 2021.
2021 | Working Paper | LibreCat-ID: 29059
Are Risk-based Tax Audit Strategies Rewarded? An Analysis of Corporate Tax Avoidance
E. Eberhartinger, R. Safaei, C. Sureth-Sloane, Y. Wu, Are Risk-Based Tax Audit Strategies Rewarded? An Analysis of Corporate Tax Avoidance, TRR 266 Accounting for Transparency Working Paper Series No. 60, 2021.
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E. Eberhartinger, R. Safaei, C. Sureth-Sloane, Y. Wu, Are Risk-Based Tax Audit Strategies Rewarded? An Analysis of Corporate Tax Avoidance, TRR 266 Accounting for Transparency Working Paper Series No. 60, 2021.
2021 | Working Paper | LibreCat-ID: 29060
The Epidemiology of Tax Avoidance Narratives
J. Lorenz, M. Diller, C. Sureth-Sloane, The Epidemiology of Tax Avoidance Narratives, TRR 266 Accounting for Transparency Working Paper Series No. 59, 2021.
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J. Lorenz, M. Diller, C. Sureth-Sloane, The Epidemiology of Tax Avoidance Narratives, TRR 266 Accounting for Transparency Working Paper Series No. 59, 2021.
2018 | Working Paper | LibreCat-ID: 2933
On unification of solutions to the bargaining problem
C.-J. Haake, C.-Z. Qin, On Unification of Solutions to the Bargaining Problem, CIE Working Paper Series, Paderborn University, Paderborn University, 2018.
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C.-J. Haake, C.-Z. Qin, On Unification of Solutions to the Bargaining Problem, CIE Working Paper Series, Paderborn University, Paderborn University, 2018.
2018 | Working Paper | LibreCat-ID: 3101
The Influence of Bribery and Relative Reciprocity on a Physician's Prescription Decision - An Experiment
V. Hilleringmann, The Influence of Bribery and Relative Reciprocity on a Physician’s Prescription Decision - An Experiment, CIE Working Paper Series, 2018.
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V. Hilleringmann, The Influence of Bribery and Relative Reciprocity on a Physician’s Prescription Decision - An Experiment, CIE Working Paper Series, 2018.
2015 | Working Paper | LibreCat-ID: 2730 |
Does technological change drive inclusive industrialization? - A review of major concepts and findings
T. Gries, R. Grundmann, I. Palnau, M. Redlin, Does Technological Change Drive Inclusive Industrialization? - A Review of Major Concepts and Findings, 2015.
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T. Gries, R. Grundmann, I. Palnau, M. Redlin, Does Technological Change Drive Inclusive Industrialization? - A Review of Major Concepts and Findings, 2015.
2014 | Working Paper | LibreCat-ID: 2732 |
Maritime Piracy: Socio-Economic, Political, and Institutional Determinants
T. Gries, M. Redlin, Maritime Piracy: Socio-Economic, Political, and Institutional Determinants, Paderborn University, CIE Center for International Economics, 2014.
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T. Gries, M. Redlin, Maritime Piracy: Socio-Economic, Political, and Institutional Determinants, Paderborn University, CIE Center for International Economics, 2014.
2013 | Working Paper | LibreCat-ID: 2733 |
A Crook is a Crook … But is He Still a Crook Abroad? - On the Effect of Immigration on Destination-Country Corruption
E. Dimant, T. Krieger, M. Redlin, A Crook Is a Crook … But Is He Still a Crook Abroad? - On the Effect of Immigration on Destination-Country Corruption, Paderborn University, CIE Center for International Economics, 2013.
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E. Dimant, T. Krieger, M. Redlin, A Crook Is a Crook … But Is He Still a Crook Abroad? - On the Effect of Immigration on Destination-Country Corruption, Paderborn University, CIE Center for International Economics, 2013.
2011 | Working Paper | LibreCat-ID: 2734 |
Trade Openness and Economic Growth: A Panel Causality Analysis
T. Gries, M. Redlin, Trade Openness and Economic Growth: A Panel Causality Analysis, Paderborn University, CIE Center for International Economics, 2011.
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T. Gries, M. Redlin, Trade Openness and Economic Growth: A Panel Causality Analysis, Paderborn University, CIE Center for International Economics, 2011.
2010 | Working Paper | LibreCat-ID: 2735
Short-run and Long-run Dynamics of Growth,Inequality and Poverty in the Developing World
T. Gries, M. Redlin, Short-Run and Long-Run Dynamics of Growth,Inequality and Poverty in the Developing World, Paderborn University, CIE Center for International Economics, 2010.
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T. Gries, M. Redlin, Short-Run and Long-Run Dynamics of Growth,Inequality and Poverty in the Developing World, Paderborn University, CIE Center for International Economics, 2010.
2008 | Working Paper | LibreCat-ID: 2736
China’s provincial disparities and the determinants of provincial inequality
T. Gries, M. Redlin, China’s Provincial Disparities and the Determinants of Provincial Inequality, Paderborn University, CIE Center for International Economics, 2008.
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T. Gries, M. Redlin, China’s Provincial Disparities and the Determinants of Provincial Inequality, Paderborn University, CIE Center for International Economics, 2008.
2008 | Working Paper | LibreCat-ID: 2737 |
International integration and regional development in China
T. Gries, M. Redlin, International Integration and Regional Development in China , WIDER Research Papers, United Nations University (UNU), 2008.
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T. Gries, M. Redlin, International Integration and Regional Development in China , WIDER Research Papers, United Nations University (UNU), 2008.
2014 | Working Paper | LibreCat-ID: 2738 |
A Crook is a Crook ... But is He Still a Crook Abroad? On the Effect of Immigration on Destination-Country Corruption
E. Dimant, T. Krieger, M. Redlin, A Crook Is a Crook ... But Is He Still a Crook Abroad? On the Effect of Immigration on Destination-Country Corruption, Center for Economic Studies and Ifo Institute (CESifo), Munich, 2014.
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E. Dimant, T. Krieger, M. Redlin, A Crook Is a Crook ... But Is He Still a Crook Abroad? On the Effect of Immigration on Destination-Country Corruption, Center for Economic Studies and Ifo Institute (CESifo), Munich, 2014.
2013 | Working Paper | LibreCat-ID: 2739 |
A crook is a crook ... but is he still a crook abroad? On the effect of immigration on destination-country corruption
E. Dimant, T. Krieger, M. Redlin, A Crook Is a Crook ... but Is He Still a Crook Abroad? On the Effect of Immigration on Destination-Country Corruption, Wilfried-Guth-Stiftungsprofessur für Ordnungs- und Wettbewerbspolitik, Universität Freiburg, 2013.
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E. Dimant, T. Krieger, M. Redlin, A Crook Is a Crook ... but Is He Still a Crook Abroad? On the Effect of Immigration on Destination-Country Corruption, Wilfried-Guth-Stiftungsprofessur für Ordnungs- und Wettbewerbspolitik, Universität Freiburg, 2013.
2004 | Working Paper | LibreCat-ID: 27925
Verbraucherbildung im Forschungsprojekt REVIS – Grundlagen
K. Schlegel-Matthies, Verbraucherbildung im Forschungsprojekt REVIS – Grundlagen, Paderborn, 2004.
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K. Schlegel-Matthies, Verbraucherbildung im Forschungsprojekt REVIS – Grundlagen, Paderborn, 2004.
2015 | Working Paper | LibreCat-ID: 1147
Der zufriedene Patient 2.0: Analyse anonymer Arztbewertungen im Web 2.0
M. Geierhos, S. Schulze, F.S. Bäumer, Der zufriedene Patient 2.0: Analyse anonymer Arztbewertungen im Web 2.0, Verbraucherzentrale NRW/Kompetenzzentrum Verbraucherforschung NRW, Düsseldorf, Germany, 2015.
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| DOI
M. Geierhos, S. Schulze, F.S. Bäumer, Der zufriedene Patient 2.0: Analyse anonymer Arztbewertungen im Web 2.0, Verbraucherzentrale NRW/Kompetenzzentrum Verbraucherforschung NRW, Düsseldorf, Germany, 2015.
2015 | Working Paper | LibreCat-ID: 21131
Disentangling the Role of Contract Types and Sector Disparities for Public Service Motivation
C. Grund, K. Thommes, Disentangling the Role of Contract Types and Sector Disparities for Public Service Motivation, 2015.
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C. Grund, K. Thommes, Disentangling the Role of Contract Types and Sector Disparities for Public Service Motivation, 2015.
2015 | Working Paper | LibreCat-ID: 21132
Cooperation in Diverse Teams: The Role of Temporary Group Membership
C. Grund, C. Harbring, K. Thommes, Cooperation in Diverse Teams: The Role of Temporary Group Membership, 2015.
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C. Grund, C. Harbring, K. Thommes, Cooperation in Diverse Teams: The Role of Temporary Group Membership, 2015.
2020 | Working Paper | LibreCat-ID: 21406 |
Tax Misperception and Its Effects on Decision Making - a Literature Review
K. Blaufus, M. Chirvi, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Tax Misperception and Its Effects on Decision Making - a Literature Review, 2020.
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K. Blaufus, M. Chirvi, H.-P. Huber, R. Maiterth, C. Sureth-Sloane, Tax Misperception and Its Effects on Decision Making - a Literature Review, 2020.
2020 | Working Paper | LibreCat-ID: 21409 |
Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks
E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks, 2020.
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E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks, 2020.
2020 | Working Paper | LibreCat-ID: 21410 |
How Does Trust Affect Concessionary Behavior in Tax Bargaining?
E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, How Does Trust Affect Concessionary Behavior in Tax Bargaining?, 2020.
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E. Eberhartinger, R. Speitmann, C. Sureth-Sloane, How Does Trust Affect Concessionary Behavior in Tax Bargaining?, 2020.
2020 | Working Paper | LibreCat-ID: 21411 |
When Do Firms Highlight Their Effective Tax Rate?
V. Flagmeier, J. Müller, C. Sureth-Sloane, When Do Firms Highlight Their Effective Tax Rate?, 2020.
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V. Flagmeier, J. Müller, C. Sureth-Sloane, When Do Firms Highlight Their Effective Tax Rate?, 2020.
2020 | Working Paper | LibreCat-ID: 21416 |
Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average
T. Hoppe, Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average, 2020.
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T. Hoppe, Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average, 2020.
2020 | Working Paper | LibreCat-ID: 21418 |
Measuring Tax Complexity Across Countries: A Survey Study on MNCs
T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Measuring Tax Complexity Across Countries: A Survey Study on MNCs, 2020.
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T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, Measuring Tax Complexity Across Countries: A Survey Study on MNCs, 2020.
2020 | Working Paper | LibreCat-ID: 21419 |
The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries
T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, J. Voget, The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries, 2020.
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T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, J. Voget, The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries, 2020.
2020 | Working Paper | LibreCat-ID: 17703
Share price reactions to tariff imposition announcements in the Trump era - An event study of the trade conflict
S.T. Wengerek, Share Price Reactions to Tariff Imposition Announcements in the Trump Era - An Event Study of the Trade Conflict, 2020.
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S.T. Wengerek, Share Price Reactions to Tariff Imposition Announcements in the Trump Era - An Event Study of the Trade Conflict, 2020.
2016 | Working Paper | LibreCat-ID: 17759
Tax Loss Offset Restrictions and Biased Perceptions of Risky Investments
A. Mehrmann, C. Sureth-Sloane, Tax Loss Offset Restrictions and Biased Perceptions of Risky Investments, 2016.
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A. Mehrmann, C. Sureth-Sloane, Tax Loss Offset Restrictions and Biased Perceptions of Risky Investments, 2016.
2017 | Working Paper | LibreCat-ID: 20868
Predicting Early Warning Signals of Financial Distress: Theory and Empirical Evidence
S. Sievers, J. Klobucnik, D. Miersch, Predicting Early Warning Signals of Financial Distress: Theory and Empirical Evidence, 2017.
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S. Sievers, J. Klobucnik, D. Miersch, Predicting Early Warning Signals of Financial Distress: Theory and Empirical Evidence, 2017.
2012 | Working Paper | LibreCat-ID: 20869
Biases in Management Forecasts of Venture-Backed Start-Ups: Evidence from Internal Due Diligence Documents of VC Investors
S. Sievers, C.F. Mokwa, Biases in Management Forecasts of Venture-Backed Start-Ups: Evidence from Internal Due Diligence Documents of VC Investors, 2012.
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S. Sievers, C.F. Mokwa, Biases in Management Forecasts of Venture-Backed Start-Ups: Evidence from Internal Due Diligence Documents of VC Investors, 2012.
2012 | Working Paper | LibreCat-ID: 20870
The Relevance of Biases in Management Forecasts for Failure Prediction in Venture Capital Investments
S. Sievers, C.F. Mokwa, The Relevance of Biases in Management Forecasts for Failure Prediction in Venture Capital Investments, 2012.
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S. Sievers, C.F. Mokwa, The Relevance of Biases in Management Forecasts for Failure Prediction in Venture Capital Investments, 2012.
2020 | Working Paper | LibreCat-ID: 20871
What matters for organizing M&As successfully?
S. Sievers, S. Alexander, What Matters for Organizing M&As Successfully?, 2020.
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S. Sievers, S. Alexander, What Matters for Organizing M&As Successfully?, 2020.
2015 | Working Paper | LibreCat-ID: 17951
The Effect of Taxes on Corporate Financing Decisions - Evidence from the German Interest Barrier
S. Alberternst, C. Sureth-Sloane, The Effect of Taxes on Corporate Financing Decisions - Evidence from the German Interest Barrier, 2015.
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S. Alberternst, C. Sureth-Sloane, The Effect of Taxes on Corporate Financing Decisions - Evidence from the German Interest Barrier, 2015.
2020 | Working Paper | LibreCat-ID: 22161
Digitale mehrseitige Plattformen – Besser verstehen, wie digitale Plattformen funktionieren
D. Kundisch, Digitale mehrseitige Plattformen – Besser verstehen, wie digitale Plattformen funktionieren, 2020.
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D. Kundisch, Digitale mehrseitige Plattformen – Besser verstehen, wie digitale Plattformen funktionieren, 2020.
2020 | Working Paper | LibreCat-ID: 22207
Das Technologiedesign umfassend und strukturiert anpassen
D. Kundisch, Das Technologiedesign umfassend und strukturiert anpassen, 2020.
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D. Kundisch, Das Technologiedesign umfassend und strukturiert anpassen, 2020.
2020 | Working Paper | LibreCat-ID: 22208
Förderung von Kompetenzen im Bereich Wirtschat 4.0 an Fachschulen
D. Kundisch, Förderung von Kompetenzen im Bereich Wirtschat 4.0 an Fachschulen, 2020.
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D. Kundisch, Förderung von Kompetenzen im Bereich Wirtschat 4.0 an Fachschulen, 2020.
2012 | Working Paper | LibreCat-ID: 2249 |
Network Disruption and the Common Enemy Effect
B. Hoyer, K. De Jaegher, Network Disruption and the Common Enemy Effect, 2012.
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B. Hoyer, K. De Jaegher, Network Disruption and the Common Enemy Effect, 2012.
2017 | Working Paper | LibreCat-ID: 2250 |
What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries
T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, What Are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries, 2017.
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T. Hoppe, D. Schanz, S. Sturm, C. Sureth-Sloane, What Are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries, 2017.
2016 | Working Paper | LibreCat-ID: 2252 |
Do talented women shy away from competition?
B. Hoyer, T. van Huizen, L. Keijzer, T. Rezai Khavas, S. Rosenkranz, Do Talented Women Shy Away from Competition?, 2016.
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B. Hoyer, T. van Huizen, L. Keijzer, T. Rezai Khavas, S. Rosenkranz, Do Talented Women Shy Away from Competition?, 2016.
2018 | Working Paper | LibreCat-ID: 5820
Provably Anonymous Communication Based on Trusted Execution Environments
J. Blömer, J. Bobolz, C. Scheideler, A. Setzer, Provably Anonymous Communication Based on Trusted Execution Environments, n.d.
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J. Blömer, J. Bobolz, C. Scheideler, A. Setzer, Provably Anonymous Communication Based on Trusted Execution Environments, n.d.
2010 | Working Paper | LibreCat-ID: 6235
Management accountants as business partners: An empirical analysis based on the theory of reasoned action
S. Wolf, B.E. Weißenberger, E. Barbara, R. Kabst, M. Wehner, Management Accountants as Business Partners: An Empirical Analysis Based on the Theory of Reasoned Action, Chair for Controlling and Business Accounting at the Department of Business Administration and Economics, Justus Liebig University Giessen., 2010.
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S. Wolf, B.E. Weißenberger, E. Barbara, R. Kabst, M. Wehner, Management Accountants as Business Partners: An Empirical Analysis Based on the Theory of Reasoned Action, Chair for Controlling and Business Accounting at the Department of Business Administration and Economics, Justus Liebig University Giessen., 2010.
2017 | Working Paper | LibreCat-ID: 4633
A general class of SemiGARCH models based on the Box-Cox transformation
X. Zhang, Y. Feng, C. Peitz, A General Class of SemiGARCH Models Based on the Box-Cox Transformation, 2017.
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X. Zhang, Y. Feng, C. Peitz, A General Class of SemiGARCH Models Based on the Box-Cox Transformation, 2017.
2015 | Working Paper | LibreCat-ID: 4656
An iterative plug-in algorithm for realized kernels
Y. Feng, C. Zhou, An Iterative Plug-in Algorithm for Realized Kernels, 2015.
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Y. Feng, C. Zhou, An Iterative Plug-in Algorithm for Realized Kernels, 2015.
2013 | Working Paper | LibreCat-ID: 4657
A Semi-APARCH approach for comparing long-term and short-term risk in Chinese financial market and in mature financial markets
Y. Feng, L. Sun, A Semi-APARCH Approach for Comparing Long-Term and Short-Term Risk in Chinese Financial Market and in Mature Financial Markets, 2013.
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Y. Feng, L. Sun, A Semi-APARCH Approach for Comparing Long-Term and Short-Term Risk in Chinese Financial Market and in Mature Financial Markets, 2013.
2013 | Working Paper | LibreCat-ID: 4658
Double-conditional smoothing of high-frequency volatility surface in a spatial multiplicative component GARCH with random effects
Y. Feng, Double-Conditional Smoothing of High-Frequency Volatility Surface in a Spatial Multiplicative Component GARCH with Random Effects, 2013.
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Y. Feng, Double-Conditional Smoothing of High-Frequency Volatility Surface in a Spatial Multiplicative Component GARCH with Random Effects, 2013.
2012 | Working Paper | LibreCat-ID: 4659
A Multivariate Random Walk Model with Slowly Changing Drift and Cross-correlation Applied to Finance
Y. Feng, D. Hand, K. Yu, A Multivariate Random Walk Model with Slowly Changing Drift and Cross-Correlation Applied to Finance, 2012.
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Y. Feng, D. Hand, K. Yu, A Multivariate Random Walk Model with Slowly Changing Drift and Cross-Correlation Applied to Finance, 2012.
2002 | Working Paper | LibreCat-ID: 4661
Recent developments in non- and semiparametric models with fractional time series errors
J. Beran, Y. Feng, Recent Developments in Non- and Semiparametric Models with Fractional Time Series Errors, 2002.
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J. Beran, Y. Feng, Recent Developments in Non- and Semiparametric Models with Fractional Time Series Errors, 2002.
2001 | Working Paper | LibreCat-ID: 4662
Supplement to the paper "Iterative plug-in algorithms for SEMIFAR models - definition, convergence and asymptotic properties" - Detailed simulation results
J. Beran, Y. Feng, Supplement to the Paper “Iterative Plug-in Algorithms for SEMIFAR Models - Definition, Convergence and Asymptotic Properties” - Detailed Simulation Results, 2001.
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J. Beran, Y. Feng, Supplement to the Paper “Iterative Plug-in Algorithms for SEMIFAR Models - Definition, Convergence and Asymptotic Properties” - Detailed Simulation Results, 2001.
2017 | Working Paper | LibreCat-ID: 4671
Data-driven local polynomial for the trend and its derivatives in economic time series
Y. Feng, T. Gries, Data-Driven Local Polynomial for the Trend and Its Derivatives in Economic Time Series, 2017.
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Y. Feng, T. Gries, Data-Driven Local Polynomial for the Trend and Its Derivatives in Economic Time Series, 2017.
2017 | Working Paper | LibreCat-ID: 4702
When Do Managers Highlight Their Effective Tax Rate?
V. Flagmeier, J. Müller, C. Sureth-Sloane, When Do Managers Highlight Their Effective Tax Rate?, 2017.
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| DOI
V. Flagmeier, J. Müller, C. Sureth-Sloane, When Do Managers Highlight Their Effective Tax Rate?, 2017.
2017 | Working Paper | LibreCat-ID: 4712
Tax Loss Offset Restrictions and Biased Perception of Risky Investments
A. Mehrmann, C. Sureth-Sloane, Tax Loss Offset Restrictions and Biased Perception of Risky Investments, 2017.
LibreCat
| DOI
A. Mehrmann, C. Sureth-Sloane, Tax Loss Offset Restrictions and Biased Perception of Risky Investments, 2017.
2016 | Working Paper | LibreCat-ID: 4715
Does Capital Tax Uncertainty Delay Irreversible Risky Investment?
R. Niemann, C. Sureth-Sloane, Does Capital Tax Uncertainty Delay Irreversible Risky Investment?, 2016.
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R. Niemann, C. Sureth-Sloane, Does Capital Tax Uncertainty Delay Irreversible Risky Investment?, 2016.
2015 | Working Paper | LibreCat-ID: 4745
Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?,
R. Ortmann, Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?, 2015.
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R. Ortmann, Uncertainty in Weighting Formulary Apportionment Factors. How Does Weighting Uncertainty Impact After-Tax Income of Multinational Groups?, 2015.
2015 | Working Paper | LibreCat-ID: 4749
Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals' Locational Investment Decisions
R. Ortmann, E. Pummerer, Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals’ Locational Investment Decisions, 2015.
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R. Ortmann, E. Pummerer, Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals’ Locational Investment Decisions, 2015.
2014 | Working Paper | LibreCat-ID: 4750
Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?
R. Ortmann, C. Sureth-Sloane, Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?, 2014.
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R. Ortmann, C. Sureth-Sloane, Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?, 2014.
2015 | Working Paper | LibreCat-ID: 4757
Investment Effects of Wealth Taxes under Uncertainty and Irreversibility
R. Niemann, C. Sureth-Sloane, Investment Effects of Wealth Taxes under Uncertainty and Irreversibility, 2015.
LibreCat
R. Niemann, C. Sureth-Sloane, Investment Effects of Wealth Taxes under Uncertainty and Irreversibility, 2015.
2015 | Working Paper | LibreCat-ID: 4758
Hold or Sell? How Capital Gains Taxation Affects Holding Decisions
A. Hegemann, A. Kunoth, K. Rupp, C. Sureth-Sloane, Hold or Sell? How Capital Gains Taxation Affects Holding Decisions, 2015.
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A. Hegemann, A. Kunoth, K. Rupp, C. Sureth-Sloane, Hold or Sell? How Capital Gains Taxation Affects Holding Decisions, 2015.
2015 | Working Paper | LibreCat-ID: 4759
The Effect of Taxes on Corporate Financing Decision - Evidence from the German Interest Barrier
S. Alberternst, C. Sureth-Sloane, The Effect of Taxes on Corporate Financing Decision - Evidence from the German Interest Barrier, 2015.
LibreCat
S. Alberternst, C. Sureth-Sloane, The Effect of Taxes on Corporate Financing Decision - Evidence from the German Interest Barrier, 2015.
2017 | Working Paper | LibreCat-ID: 4773
Is there more voluntary disclosure if investors are better informed?
M. Ebert, G.T. Schneider, Is There More Voluntary Disclosure If Investors Are Better Informed?, 2017.
LibreCat
M. Ebert, G.T. Schneider, Is There More Voluntary Disclosure If Investors Are Better Informed?, 2017.
2017 | Working Paper | LibreCat-ID: 4788
The German Precariat and the Role of Fundamental Security-Is the Unconditional Basic Income a Possible Solution for the Growing Precarity in Germany?
B.M. Gilroy, J. Günthner, The German Precariat and the Role of Fundamental Security-Is the Unconditional Basic Income a Possible Solution for the Growing Precarity in Germany?, 2017.
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B.M. Gilroy, J. Günthner, The German Precariat and the Role of Fundamental Security-Is the Unconditional Basic Income a Possible Solution for the Growing Precarity in Germany?, 2017.
2017 | Working Paper | LibreCat-ID: 4791
Efectiveness of Official Development Assistance-Further Evidence from DAC Countries
V. Seiler, E. Taach, Efectiveness of Official Development Assistance-Further Evidence from DAC Countries, 2017.
LibreCat
V. Seiler, E. Taach, Efectiveness of Official Development Assistance-Further Evidence from DAC Countries, 2017.
1998 | Working Paper | LibreCat-ID: 4829
Beschäftigungs-und Lohndynamik in hochqualifizierten Unternehmen
K. Pull, M. Schneider, Beschäftigungs-und Lohndynamik in hochqualifizierten Unternehmen, 1998.
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K. Pull, M. Schneider, Beschäftigungs-und Lohndynamik in hochqualifizierten Unternehmen, 1998.
2013 | Working Paper | LibreCat-ID: 4915
The impact of risk perception and risk attitudes on corrupt behavior: Evidence from a petty corruption experiment
B. Mir Djawadi, R. Fahr, The Impact of Risk Perception and Risk Attitudes on Corrupt Behavior: Evidence from a Petty Corruption Experiment, 2013.
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B. Mir Djawadi, R. Fahr, The Impact of Risk Perception and Risk Attitudes on Corrupt Behavior: Evidence from a Petty Corruption Experiment, 2013.
2011 | Working Paper | LibreCat-ID: 4918
When the early bird catches the worm: The impact of training in retail
C. Hinerasky, R. Fahr, When the Early Bird Catches the Worm: The Impact of Training in Retail, 2011.
LibreCat
C. Hinerasky, R. Fahr, When the Early Bird Catches the Worm: The Impact of Training in Retail, 2011.
2007 | Working Paper | LibreCat-ID: 4920
On the inverse relationship between unemployment and absenteeism: evidence from natural experiments and worker heterogeneity
R. Fahr, B. Frick, On the Inverse Relationship between Unemployment and Absenteeism: Evidence from Natural Experiments and Worker Heterogeneity, 2007.
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R. Fahr, B. Frick, On the Inverse Relationship between Unemployment and Absenteeism: Evidence from Natural Experiments and Worker Heterogeneity, 2007.
2006 | Working Paper | LibreCat-ID: 4921
The wage effects of social norms: evidence of deviations from peers' body-mass in Europe
R. Fahr, The Wage Effects of Social Norms: Evidence of Deviations from Peers’ Body-Mass in Europe, 2006.
LibreCat
R. Fahr, The Wage Effects of Social Norms: Evidence of Deviations from Peers’ Body-Mass in Europe, 2006.
2016 | Working Paper | LibreCat-ID: 8836
An Economic Theory of 'Destabilization War'
T. Gries, C.-J. Haake, An Economic Theory of “Destabilization War,” 2016.
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T. Gries, C.-J. Haake, An Economic Theory of “Destabilization War,” 2016.
2018 | Working Paper | LibreCat-ID: 5007 |
Tax Avoidance and Accounting Conservatism
T. Bornemann, Tax Avoidance and Accounting Conservatism, 2018.
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T. Bornemann, Tax Avoidance and Accounting Conservatism, 2018.
2018 | Working Paper | LibreCat-ID: 5008
Do Transfer Pricing Rules Distort R&D Investment Decisions?
T. Bornemann, Do Transfer Pricing Rules Distort R&D Investment Decisions?, 2018.
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T. Bornemann, Do Transfer Pricing Rules Distort R&D Investment Decisions?, 2018.
2016 | Working Paper | LibreCat-ID: 5020
Hemmt die Veräußerungsgewinnbesteuerung unternehmerische Flexibilität?
A. Hegemann, Hemmt Die Veräußerungsgewinnbesteuerung Unternehmerische Flexibilität?, 2016.
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A. Hegemann, Hemmt Die Veräußerungsgewinnbesteuerung Unternehmerische Flexibilität?, 2016.
2016 | Working Paper | LibreCat-ID: 5022
Interest Barrier and Capital Structure Response
S. Alberternst, C. Sureth-Sloane, Interest Barrier and Capital Structure Response, 2016.
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S. Alberternst, C. Sureth-Sloane, Interest Barrier and Capital Structure Response, 2016.
2016 | Working Paper | LibreCat-ID: 5023
Relevanz der deutschen Zinsschranke für Einzelunternehmer und Personengesellschaften - eine dynamische Analyse der Betroffenheit
S. Alberternst, Relevanz der deutschen Zinsschranke für Einzelunternehmer und Personengesellschaften - eine dynamische Analyse der Betroffenheit, 2016.
LibreCat
S. Alberternst, Relevanz der deutschen Zinsschranke für Einzelunternehmer und Personengesellschaften - eine dynamische Analyse der Betroffenheit, 2016.
2015 | Working Paper | LibreCat-ID: 5025
Relevanz der Zinsschranke – eine empirische Untersuchung der betroffenen Unternehmen von 2008 bis 2012
S. Alberternst, T. Schwar, Relevanz der Zinsschranke – eine empirische Untersuchung der betroffenen Unternehmen von 2008 bis 2012, 2015.
LibreCat
S. Alberternst, T. Schwar, Relevanz der Zinsschranke – eine empirische Untersuchung der betroffenen Unternehmen von 2008 bis 2012, 2015.
2014 | Working Paper | LibreCat-ID: 5033
Should Multinational Companies Request an Advance Pricing Agreement (APA) - Or Shouldn't They?
P. Kortebusch, Should Multinational Companies Request an Advance Pricing Agreement (APA) - Or Shouldn’t They?, 2014.
LibreCat
P. Kortebusch, Should Multinational Companies Request an Advance Pricing Agreement (APA) - Or Shouldn’t They?, 2014.
2014 | Working Paper | LibreCat-ID: 5036
Can Tax Rate Increases Foster Investment Under Entry and Exit Flexibility? - Insights from an Economic Experiment
R. Fahr, E.A. Janssen, C. Sureth-Sloane, Can Tax Rate Increases Foster Investment Under Entry and Exit Flexibility? - Insights from an Economic Experiment, 2014.
LibreCat
R. Fahr, E.A. Janssen, C. Sureth-Sloane, Can Tax Rate Increases Foster Investment Under Entry and Exit Flexibility? - Insights from an Economic Experiment, 2014.
2014 | Working Paper | LibreCat-ID: 5037
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
M. Diller, P. Kortebusch, G. Schneider, 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, 2014.
LibreCat
M. Diller, P. Kortebusch, G. Schneider, 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, 2014.
2014 | Working Paper | LibreCat-ID: 5040
Boon or Bane? Advance Tax Rulings As a Measure to Mitigate Tax Uncertainty and Foster Investment
M. Diller, P. Kortebusch, G. Schneider, C. Sureth-Sloane, Boon or Bane? Advance Tax Rulings As a Measure to Mitigate Tax Uncertainty and Foster Investment, 2014.
LibreCat
M. Diller, P. Kortebusch, G. Schneider, C. Sureth-Sloane, Boon or Bane? Advance Tax Rulings As a Measure to Mitigate Tax Uncertainty and Foster Investment, 2014.
2013 | Working Paper | LibreCat-ID: 5044
The Impact of Corporate Taxes and Flexibility on Entrepreneurial Decisions with Moral Hazard and Simultaneous Firm and Personal Level Taxation
F. Meißner, C. Sureth-Sloane, The Impact of Corporate Taxes and Flexibility on Entrepreneurial Decisions with Moral Hazard and Simultaneous Firm and Personal Level Taxation, 2013.
LibreCat
F. Meißner, C. Sureth-Sloane, The Impact of Corporate Taxes and Flexibility on Entrepreneurial Decisions with Moral Hazard and Simultaneous Firm and Personal Level Taxation, 2013.
2012 | Working Paper | LibreCat-ID: 5051
Besteuerung von Beteiligungsinvestitionen und Risikoempfindlichkeit – Wie wirkt die Abgeltungssteuer?
A. Hegemann, Besteuerung von Beteiligungsinvestitionen und Risikoempfindlichkeit – Wie wirkt die Abgeltungssteuer?, 2012.
LibreCat
A. Hegemann, Besteuerung von Beteiligungsinvestitionen und Risikoempfindlichkeit – Wie wirkt die Abgeltungssteuer?, 2012.
2012 | Working Paper | LibreCat-ID: 5055
Asymmetric Taxation of Profits and Losses and Its Influence on Investment Timing: Paradoxical Effects of Tax Increases
A. Mehrmann, G. Schneider, C. Sureth-Sloane, Asymmetric Taxation of Profits and Losses and Its Influence on Investment Timing: Paradoxical Effects of Tax Increases, 2012.
LibreCat
A. Mehrmann, G. Schneider, C. Sureth-Sloane, Asymmetric Taxation of Profits and Losses and Its Influence on Investment Timing: Paradoxical Effects of Tax Increases, 2012.
2011 | Working Paper | LibreCat-ID: 5078
Economic Analysis of Advance Tax Rulings
M. Diller, P. Vollert, Economic Analysis of Advance Tax Rulings, 2011.
LibreCat
M. Diller, P. Vollert, Economic Analysis of Advance Tax Rulings, 2011.
2010 | Working Paper | LibreCat-ID: 5091
Empirische Analyse der Unternehmensbewertung für die Erbschaftsteuer mit dem vereinfachten Ertragswertverfahren
J. Müller, C. Sureth-Sloane, Empirische Analyse der Unternehmensbewertung für die Erbschaftsteuer mit dem vereinfachten Ertragswertverfahren, 2010.
LibreCat
J. Müller, C. Sureth-Sloane, Empirische Analyse der Unternehmensbewertung für die Erbschaftsteuer mit dem vereinfachten Ertragswertverfahren, 2010.
2010 | Working Paper | LibreCat-ID: 5095
The Impact of Profit Taxation on Capitalized Investment with Options to Delay and Divest
G. Schneider, C. Sureth-Sloane, The Impact of Profit Taxation on Capitalized Investment with Options to Delay and Divest, 2010.
LibreCat
G. Schneider, C. Sureth-Sloane, The Impact of Profit Taxation on Capitalized Investment with Options to Delay and Divest, 2010.
2013 | Working Paper | LibreCat-ID: 5117
Water as an alternative asset
B.M. Gilroy, H. Schreckenberg, V. Seiler, Water as an Alternative Asset, 2013.
LibreCat
B.M. Gilroy, H. Schreckenberg, V. Seiler, Water as an Alternative Asset, 2013.
2010 | Working Paper | LibreCat-ID: 5118
Welchen Einfluss hat die Anwesenheit von ausländischen und multinationalen Unternehmungen auf die deutschen Exporte?
B.M. Gilroy, E. Lukas, C. Heimann, Welchen Einfluss Hat Die Anwesenheit von Ausländischen Und Multinationalen Unternehmungen Auf Die Deutschen Exporte?, 2010.
LibreCat
B.M. Gilroy, E. Lukas, C. Heimann, Welchen Einfluss Hat Die Anwesenheit von Ausländischen Und Multinationalen Unternehmungen Auf Die Deutschen Exporte?, 2010.
2013 | Working Paper | LibreCat-ID: 5146
Cooperative Transfer Price Negotiations under Incomplete Information
S. Brangewitz, C.-J. Haake, Cooperative Transfer Price Negotiations under Incomplete Information, CIE Working Paper Series, Paderborn University, 2013.
LibreCat
| Files available
S. Brangewitz, C.-J. Haake, Cooperative Transfer Price Negotiations under Incomplete Information, CIE Working Paper Series, Paderborn University, 2013.
2014 | Working Paper | LibreCat-ID: 5333
The Challenge of Assessing the Market Value of Private Companies Using a Standardized Combination Method for Tax Purposes – Lessons to be Learned from Past Experience
J. Müller, The Challenge of Assessing the Market Value of Private Companies Using a Standardized Combination Method for Tax Purposes – Lessons to Be Learned from Past Experience, Routledge, part of the Taylor & Francis Group, 2014.
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| DOI
J. Müller, The Challenge of Assessing the Market Value of Private Companies Using a Standardized Combination Method for Tax Purposes – Lessons to Be Learned from Past Experience, Routledge, part of the Taylor & Francis Group, 2014.
2008 | Working Paper | LibreCat-ID: 5369
Export production under exchange rate uncertainty
U. Broll, B.M. Gilroy, E. Lukas, Export Production under Exchange Rate Uncertainty, 2008.
LibreCat
U. Broll, B.M. Gilroy, E. Lukas, Export Production under Exchange Rate Uncertainty, 2008.
2019 | Working Paper | LibreCat-ID: 5411
Wertgenerierung bei M&A Transaktionen durch Bekanntgabe von Synergien?
O. Mehring, S. Sievers, G. Keienburg, J. Kengelbach, Wertgenerierung bei M&A Transaktionen durch Bekanntgabe von Synergien?, Corporate Finance, 2019.
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O. Mehring, S. Sievers, G. Keienburg, J. Kengelbach, Wertgenerierung bei M&A Transaktionen durch Bekanntgabe von Synergien?, Corporate Finance, 2019.