| No. 97 / October 2024 | Giese, Henning / Heinemann-Heile, Vanessa
Firms' Willingness to Pay Local Business Tax - The Impact of Trust and Public Goods |
| No. 96 / September 2024 | Maiterth, Ralf / Piper Yuri / Sureth-Sloane, Caren
Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien |
| No. 95 / August 2024 | Giese, Henning / Schipp, Adrian
The Downsides of Democracy? - The Case of Tax Complexity |
| No. 94 / August 2024 | Schipp, Adrian
Too Complex to Cooperate? - Tax Compleaxity and Cooperative Compliance |
| No. 93 / July 2024 | Giese, Henning / Koch, Reinald / Sureth-Sloane, Caren
Where to locate tax employees? The role of tax complexity and tax risk implications |
| No. 92 / February 2024 | Diller, Markus / Lorenz, Johannes / Schneider, Georg / Sureth-Sloane, Caren
Is Transfer Pricing Harmonization the Panacea? Reporting Transparency, Standards Consistency, and Tax Avoidance |
| No. 91 / February 2024 | Krishnan, Gopal V. / Liss, Alexander / Mohrmann, Ulf / Sievers, Sönke
Under the Radar? Discretionary Impairments of Definite and Indefinite Intangible Assets |
| No. 90 / December 2023 | Kosi, Urska / Relard, Paula
Are firms (getting) ready for the Corporate Sustainability Reporting Directive? |
| No. 89 / December 2023 | Amberger, Harald / Siahaan, Fernando / Sureth-Sloane, Caren
Turnover-Based Corporate Income Taxation and Corporate Risk-Taking |
| No. 88 / November 2023 | Liss, Alexander / Riepe, Jan / Sievers, Sönke
Acquired intangible assets, CAM disclosures, and audit risk |
| No. 87 / September 2023 | Kosi, Urska / von Hagen, Franziska
Customers’ purchase decisions and service-level sustainability information |
| No. 86 / July 2023 | Gulenko, Maryna / Kohlhase, Saskia / Kosi, Urska
CSR reporting under the Non-Financial Reporting Directive: Evidence from non-publicly listed banks |
| No. 85 / March 2023 | Giese, Henning / Holtmann, Svea
Towards Green Driving - Income Taxes Incentives for Plus-In Hybrids |
| No. 84 / January 2023 | Flagmeier, Vanessa / Gulenko, Maryna
CSR and political insiders |
| No. 83 / December 2022 | Michalak, Tobias / Uhde, André
The nexus between monetary policy, banking market structure and bank risk taking |
| No. 82 / December 2022 | Meine, Christian / Michalak, Tobias / Uhde, André
Sovereign Risk and Bank-Specific CDS Pricing |
| No. 81 / December 2022 | Herwald, Sarah / Voigt, Simone / Uhde, André
The conditional impact of market consolidation and market power on banking stability - Evidence from Europe |
| No. 80 / November 2022 | Shabestari, Mehrzad Azmi / Safaei, Reyhaneh
Changes in Transfer Pricing Regulations and Corporate Investment Decisions |
| No. 79 / November 2022 | Safaei, Reyhaneh
Transfer Pricing Rules for Intangibles: Implementation and Practical Challenges |
| No. 78 / November 2022 | Krull, Sebastian / Pelster, Matthias / Steinorth, Petra
Skill, effort, luck: The impact of rankings on risk-taking in a social setting |
| No. 77 / December 2022 | Fochmann, Martin / Heinemann-Heile, Vanessa / Huber, Hans-Peter / Maiterth, Ralf / Sureth-Sloane, Caren
Firms' Tax Misperception |
| No. 76 / December 2022 | Dyck, Daniel / Lorenz, Johannes / Sureth-Sloane, Caren
How Do Tax Technology and Controversy Expertise Affect Tax Disputes? |
| No. 75 / November 2022 | Chen, An / Hieber, Peter / Sureth-Sloane, Caren
Pay for Tax Certainty? Advance Tax Rulings for Risky Investment under Multi-Dimensional Tax Uncertainty |
| No. 74 / July 2022 | Deng, Jiaying / Yang, Mingwen / Pelster, Matthias / Tan, Yong
Social trading, communication, and networks |
| No. 73 / June 2022 | Eberhartinger, Eva / Speitmann, Raffael / Sureth-Sloane, Caren / Wu, Yuchen
How Does Trust Affect Concessionary Behavior in Tax Bargaining? |
| No. 72 / March 2022 | Letmathe, Sebastian / Feng, Yuanhua / Uhde, André
Semiparametric GARCH models with long memory applied to Value at Risk and Expected Shortfall |
| No. 71 / June 2022 | Hippert, Benjamin / Uhde, André
CDS investors' risk perceptions of M&A announcements |
| No. 70 / June 2022 | Hippert, Benjamin / Wengerek, Sascha Tobias / Uhde, André
Determinants of CDS trading on major banks |
| No. 69 / June 2022 | Wengerek, Sascha Tobias / Hippert, Benjamin / Uhde, André
Risk Allocation through securitization: Evidence from non-performing loans |
| No. 68 / June 2022 | Wengerek, Sascha Tobias / Uhde, André
Share price reactions to tariff imposition announcements in the Trump era - An event study of the trade conflict |
| No. 67 / May 2022 | Crépellière, Tommy / Pelster, Matthias / Zeisberger, Stefan
Arbitrage in the Market for Cryptocurrencies |
| No. 66 / January 2022 | Hartmann, Jochen / Pelster, Matthias / Sievers, Sönke
Can the market identify prosperous activist engagements? Evidence from announcement and long-term buy-and-hold returns |
| No. 65 / January 2022 | Pelster, Matthias
The leverage substitution |
| No. 64 / August 2021 | Lorenz, Johannes / Diller, Markus / Sureth-Sloane, Caren
The Epidemiology of Tax Avoidance Narratives |
| No. 63 / August 2021 | Eberhartinger, Eva / Safaei, Reyhaneh / Sureth-Sloane, Caren / Wu, Yuchen
Are Risk-based Tax Audit Strategies Rewarded? An Analysis of Corporate Tax Avoidance |
| No. 62 / August 2021 | Ortmann, Regina / Simons, Dirk / Voeller, Dennis
Real effects of an international tax reform for MNEs |
| No. 61 / July 2021 | Diller, Markus / Lorenz, Johannes / Schneider, Georg / Sureth-Sloane, Caren
Is Consistency the Panacea? Inconsistent or Consistent Tax Transfer Prices with Strategic Taxpayer and Tax Authority Behavior |
| No. 60 / May 2021 | Pelster, Matthias / Hofmann, Annette / Klocke, Nina / Warkulat, Sonja
Dark Triad Personality Traits and Selective Hedging |
| No. 59 / March 2021 | Hartmann, Jochen / Pelster, Matthias / Sievers, Sönke
Shareholder Activism Around the Globe: Hedge Funds vs. Other Professional Investors |
| No. 58 / February 2021 | Hasso, Tim / Müller, Daniel / Pelster, Matthias / Warkulat, Sonja
Who participated in the GameStop frenzy? Evidence from brokerage accounts |
| No. 57 / September 2020 | Blaufus, Kay / Chirvi, Malte / Huber, Hans-Peter / Maiterth, Ralf / Sureth-Sloane, Caren
Tax Misperceptions and Its Effects on Decision Making - a Literature Review |
| No. 56 / August 2020 | Mutschmann, Martin / Hasso, Tim / Pelster, Matthias
Dark Triad Managerial Personality and Financial Reporting Manipulation |
| No. 55 / May 2020 | Arnold, Marc / Pelster, Matthias / Subrahmanyam, Marti G.
Attention Triggers and Investors' Risk-Taking |
| No. 54 / May 2020 | Ortmann, Regina / Pelster, Matthias / Wengerek, Sascha Tobias
COVID-19 and Investor Behavior |
| No. 53 / March 2020 | Flagmeier, Vanessa / Gawehn, Vanessa
Do Investors Care About Tax Disclosure? |
| No. 52 / March 2020 | Eberhartinger, Eva / Speitmann, Raffael / Sureth-Sloane, Caren
Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity |
| No. 51 / February 2020 | Müller, Jens / Weinrich, Arndt
Tax Knowledge Diffusion via Strategic Alliances |
| No. 50 / January 2020 | Hoppe, Thomas
Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average |
| No. 49 / January 2020 | Hoppe, Thomas / Schanz, Deborah / Sturm, Susann / Sureth-Sloane, Caren / Voget, Johannes
The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries |
| No. 48 / November 2019 | Gawehn, Vanessa
Banks and Corporate Income Taxation: A Review |
| No. 47 / October 2019 | Hoppe, Thomas / Schanz, Deborah / Sturm, Susann / Sureth-Sloane, Caren
The Tax Complexity Index - A Survey-Based Country Measure of Tax Code and Framework Complexity |
| No. 46 / July 2019 | Hoppe, Thomas / Rechbauer, Martina / Sturm, Susann
Steuerkomplexität im Vergleich zwischen Deutschland und Österreich - Eine Analyse des Status quo |
| No. 45 / July 2019 | Gawehn, Vanessa / Müller, Jens
Tax Avoidance - Are Banks Any Different? |
| No. 44 / July 2019 | Mehring, Oliver / Müller, Jens / Sievers, Sönke / Sofilkanitsch, Christian
Are Investors Misled by Exclusions of Recurring Expenses from Non-GAAP Earnings? |
| No. 43 / July 2019 | Minh Ly, Lieu / Pelster, Matthias
Framing and the Disposition Effect in a Scopic Regime |
| No. 42 / February 2019 | Mair, Christina / Scheffler, Wolfram / Senger, Isabell / Sureth-Sloane, Caren
Analyse der Veränderung der zwischenstaatlichen Gewinnaufteilung bei Einführung einer standardisierten Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern |
| No. 41 / December 2018 | Osswald, Benjamin
Corporate Tax Planning and Firms’ Information Environment |
| No. 40 / December 2018 | Osswald, Benjamin / Sureth-Sloane, Caren Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking? |
| No. 39 / October 2018 | Keienburg, Georg / Kengelbach, Jens / Mehring, Oliver / Sievers, Sönke
Wertgenerierung bei M&A Transaktionen durch Bekanntgabe von Synergien? |
| No. 38 / October 2018 | Uhde, André
Tax Avoidance through Securitization |
| No. 37 / October 2018 | Hippert, Benjamin / Uhde, André / Wengerek, Sascha Tobias
Determinants of CDS Trading on Major Banks |
| No. 36 / October 2018 | Hippert, Benjamin / Uhde, André / Wengerek, Sascha Tobias
The Relationship between Credit Risk Transfer and Non-performing Loans - Evidence from European Banks |
| No. 35 / August 2018 | Sievers, Soenke / Sofilkanitsch, Christian
Financial Restatements: Trends, Reasons for Occurence, and Consequences - A Survey of the Literature |
| No. 34 / March 2018 | Breitmayer, Bastian / Mensmann, Mona / Pelster, Matthias
Social Recognition and Investor Overconfidence |
| No. 33 / January 2018 | Bornemann, Tobias / Laplante, Stacie K. / Osswald, Benjamin
The Effect of Intellectual Property Boxes on Innovative Activity & Effective Tax Rates |
| No. 32 / February 2018 | Bornemann, Tobias
Do Transfer Pricing Rules Distort R&D Investment Decisions |
| No. 31 / February 2018 | Bornemann, Tobias
Tax Avoidance and Accounting Conservatism |
| No. 30 / December 2017 | Hüther, Niklas / Robinson, David T. / Sievers, Soenke / Hartmann-Wendels, Thomas
Paying for Performance in Private Equity: Evidence from VC Partnerships |
| No. 29 / October 2017 | Hoppe, Thomas / Schanz, Deborah / Sturm, Susann / Sureth-Sloane, Caren
What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries |
| No. 28 / October 2017 | Mehrmann, Annika / Sureth-Sloane, Caren
Tax Loss Offset Restrictions and Biased Perceptions of Risky Investments |
| No. 27 / October 2017 | Ebert, Michael / Kadane, Joseph B. / Simons, Dirk / Stecher, Jack D.
Disclosure and Rollover Risk |
| No. 26 / July 2017 | Valentincic, Aljosa / Novak, Ales / Kosi, Urska
Accounting Quality in Private Firms during the Transition towards International Standards |
| No. 25 / July 2017 | Ebert, Michael / Schneider, Georg
Is There More Voluntary Disclosure if Investors are Better Informed? |
| No. 24 / June 2017 | Hippert, Benjamin / Uhde, André / Wengerek, Sascha Tobias
Portfolio Benefits of Adding Corporate Credit Default Swap Indices: Evidence from North America and Europe |
| No. 23 / May 2017 | Flagmeier, Vanessa
The Information Content of Tax Loss Carryforwards - IAS 12 vs. Valuation Allowance |
| No. 22 / May 2017 | Flagmeier, Vanessa / Müller, Jens
Tax Loss Carryforward Disclosure and Uncertainty |
| No. 21 / March 2017 | Flagmeier, Vanessa / Müller, Jens / Sureth-Sloane, Caren
When Do Firms Highlight Their Effective Tax Rate? |
| No. 20 / August 2016 | Niemann, Rainer / Sureth-Sloane, Caren
Does Capital Tax Uncertainty Delay Irreversible Risky Investment? |
| No. 19 / May 2016 | Alberternst, Stephan
Relevanz der deutschen Zinsschranke für Einzelunternehmer und Personengesellschaften - eine dynamische Analyse der Betroffenheit |
| No. 18 / May 2016 | Alberternst, Stephan / Sureth-Sloane, Caren
Interest Barrier and Capital Structure Response |
| No. 17 / March 2016 | Hegemann, Annika
Hemmt die Veräußerungsgewinnbesteuerung
unternehmerische Flexibilität? |
| No. 16 / December 2015 | Alberternst, Stephan / Schwar, Torben
Relevanz der Zinsschranke - eine empirische Untersuchung der betroffenen Unternehmen von 2008 bis 2012 |
| No. 15 / December 2015 | Ortmann, Regina / Pummerer, Erich
Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals’ Locational Investment Decisions |
| No. 14 / November 2015 | Schlueter, Tobias / Busch, Ramona / Sievers, Soenke / Hartmann-Wendels, Thomas
Loan Pricing: Do Borrowers Benefit from Cost-Efficient Banking? |
| No. 13 / November 2015 | Klobucnik, Jan / Miersch, David / Sievers, Soenke
Predicting Early Warning Signals of Financial Distress: Theory and Empirical Evidence |
| No. 12 / September 2015 | Niemann, Rainer / Sureth-Sloane, Caren
Investment Effects of Wealth Taxes under Uncertainty and Irreversibility |
| No. 11 / June 2015 | Diller, Markus / Kortebusch, Pia / Schneider, Georg / Sureth, Caren
Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment |
| No. 10 / February 2015 | Ortmann, Regina
Uncertainty in Weighting Formulary Apportionment Factors and its Impact on After-Tax Income of Multinational Groups |
| No. 9 / February 2015 | Hegemann, Annika / Kunoth, Angela / Rupp, Kristina / Sureth-Sloane, Caren
Hold or sell?
How Capital Gains Taxation Affects Holding Decisions |
| No. 8 / January 2015 | Alberternst, Stephan / Sureth-Sloane, Caren
The Effect of Taxes on Corporate Financing Decisions - Evidence from the German Interest Barrier |
| No. 7 / January 2015 | Farruggio, Christian / Uhde, André
Determinants of Loan Securitization in European Banking |
| No. 6 / January 2015 | Uhde, André
Risk-taking Incentives trough Excess Variable Compensation - Evidence from European Banks |
| No. 5 / January 2015 | Hoppe, Thomas / Maiterth, Ralf / Sureth-Sloane, Caren
Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse |
| No. 4 / June 2014 | Schlueter, Tobias / Sievers, Soenke / Hartmann-Wendels, Thomas
Bank Funding Stability - Pricing Strategies and the Guidance of Depositors |
| No. 3 / June 2014 | Ortmann, Regina / Sureth, Caren
Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups? |
| No. 2 / June 2014 | Diller, Markus / Kortebusch, Pia / Schneider, Georg / Sureth, Caren
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 |
| No. 1 / June 2014 | Fahr, René / Janssen, Elmar A. / Sureth, Caren
Can Tax Rate Changes Foster Investment under Entry and Exit Flexibility? - Insights from an Economic Experiment |
