2019 Bornemann, Tobias, Jacob, Martin, Sailer, Mariana. 2019. Do Corporate Taxes Affect Executive Compensation? (Details)
  Baumüller, Josef. 2019. Zur nichtfinanziellen Berichterstattung aus NPO-Perspektive. http://web.maecenata.eu/images/Op125_Baum%C3%BCller_mit_URN.pdf. (Details)
2018 Baumüller, Josef. 2018. Auswirkungen der CSR-Richtlinie bzw. des CSR-RUG auf Nonprofit-Organisationen in Deutschland. https://web.maecenata.eu/images/MO-24_Baumueller.pdf. (Details)
  Bornemann, Tobias. 2018. Accounting Conservatism and Tax Avoidance. (Details)
  Chroustovsky, Stefanie, Petutschnig, Matthias. 2018. Comparability Adjustments A Literature Review. (Details)
  Bornemann, Tobias. 2018. Do Transfer Pricing Rules distort R&D Investment Decisions? (Details)
  Amberger, Harald, Markle, Kevin, Samuel, David. 2018. Repatriation Taxes and Internal Agency Conflicts. open access (Details)
  Amberger, Harald, Eberhartinger, Eva, Kasper, Matthias. 2018. Tax-Rate Biases in Tax-Planning Decisions: Experimental Evidence. open access (Details)
  Bornemann, Tobias. 2018. The Effect of Intellectual Property Boxes on Innovative Activity & Tax Avoidance. (Details)
  Amberger, Harald, Kohlhase, Saskia. 2018. The Effect of International Taxation on Organizational Form Choices: Evidence from Group Structures of Multinationals. open access (Details)
2017 Hummel, Katrin, Mittelbach-Hörmanseder, Stéphanie, Cho, Charles, Matten, Dirk. 2017. Implicit Versus Explicit Corporate Social Responsibility Disclosure: A Textual Analysis. (Details)
  Amberger, Harald. 2017. Tax Uncertainty and Dividend Payouts. (Details)
2016 Valentincic, Aljosa and Novak, Ales and Kosi, Urska. 2016. Accounting Quality in Private Firms during the Transition towards International Standards. (Details)
  Mittelbach-Hörmanseder, Stéphanie, Petutschnig, Matthias. 2016. An Empirical Analysis Real Estate Capital Gains Taxation. (Details)
  Mittelbach-Hörmanseder, Stéphanie, Patloch, Alexandra. 2016. Executive Compensation in Austria. (Details)
  Mittelbach-Hörmanseder, Stéphanie, Kofler, Markus. 2016. Textual Analysis in Accounting Research. (Details)
2015 Kosi, Urska, Florou, Annita, Pope, Peter F. . 2015. Are International Accounting Standards more credit relevant than domestic standards? (Details)
  Burg, Valentin, Pierk, Jochen, Scheinert, Tobias. 2015. Big Bath Accounting and CEO Overconfidence. (Details)
  Ortmann, Regina and Sureth, Caren. 2015. Can the CCCTB Alleviate Tax Discrimination Against Loss-Making European Multinational Groups? WU International Taxation Research Paper Series No. 2014 - 08 and arqus, Quantitative Research in Taxation, Discussion Paper No. 165 and SSRN Working Paper No. 2442820. (Details)
  Pierk, Jochen. 2015. Did the 2005 IAS regulation actually harmonize the accounting landscape? Evidence from IPOs pre and post 2005. (Details)
  Kohlhase, Saskia, Pierk, Jochen. 2015. Do Foreign Tax Authorities Benefit from the U.S. Worldwide Tax System? (Details)
  Pierk, Jochen. 2015. Does capital market pressure and disclosure regulation shape tax aggressivness? (Details)
  Hegemann, Annika and Kunoth, Angela and Rupp, Kristina and Sureth, Caren. 2015. Hold or Sell? How Capital Gains Taxation Affects Holding Decisions. WU International Taxation Research Paper Series No. 2015 - 06 and arqus, Quantitative Research in Taxation, Discussion Paper No. 183 and SSRN Working Paper No. 2563524. (Details)
  Mittelbach-Hörmanseder, Stéphanie, Kofler, Markus. 2015. Improving Textual Analysis in Accounting Research. (Details)
  Niemann, Rainer and Sureth, Caren. 2015. Investment Effects of Wealth Ta- xes under Uncertainty and Irreversibility. WU International Taxation Research Paper Series No. 2015 - 24 and arqus, Quantitative Research in Taxation, Discussion Paper No. 192 and SSRN Working Paper No. 2685104. (Details)
  Kohlhase, Saskia. 2015. Repeated Tax Losses and Accumulated Tax-Loss Carryforwards - The Role of Tax-Book Differences. (Details)
  Mittelbach-Hörmanseder, Stéphanie, Aschauer, Ewald. 2015. Sustainability Reporting in Academic Research. (Details)
  Alberternst, Stephan and Sureth, Caren. 2015. The Effect of Taxes on Corporate Financing Decisions - Evidence from the German Interest Barrier. WU International Taxation Research Paper Series No. 2015 - 09 and arqus, Quantitative Research in Taxation, Discussion Paper No. 182 and SSRN Working Paper No. 2563572. (Details)
  Kohlhase, Saskia, Pierk, Jochen. 2015. The Spillover Effect of Tax Incentives on Financial Reporting. (Details)
  Hoppe, Thomas and Maiterth, Ralf and Sureth, Caren. 2015. Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse. arqus, Quantitative Research in Taxation, Discussion Paper No. 181 and SSRN Working Paper No. 2548398. (Details)
2014 Koren, Jernej, Kosi, Urska, Valentincic, Aljosa. 2014. Does financial statement audit reduce the cost of private firms?. (Details)
  Diller, Markus and Kortebusch, Pia and Schneider, Georg and Sureth, Caren. 2014. Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment. WU International Taxation Research Paper Series No. 2014 - 06 and SSRN Working Paper No. 2442749 and arqus, Quantitative Research in Taxation, Discussion Paper No. 187 and TAF Working Paper, CETAR, University of Paderborn, No. 11. (Details)
  Fahr, René and Janssen, Elmar and Sureth, Caren. 2014. Can Tax Rate Increases Foster Investment under Entry and Exit Flexibility? - Insights from an Economic Experiment. WU International Taxation Research Paper Series No. 2014- 05 and arqus, Quantitative Research in Taxation, Discussion Paper No. 166 and SSRN Working Paper No. 2442721. (Details)
  Eberhartinger, Eva, Petutschnig, Matthias. 2014. CCCTB - The Employment Factor Game. WU International Taxation Research Paper Series No. 2014 - 01. open access (Details)
  Diller, Markus and Kortebusch, Pia and Schneider, Georg and Sureth, Caren. 2014. 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. arqus, Quantitative Research in Taxation, Discussion Paper No. 167 and TAF Working Paper Series, CETAR, University of Paderborn, No. 2. (Details)
  Baumüller, Josef, Haring, Nikolai. 2014. Enhancing Third Sector Accountability Through Financial Accounting – Regulations and Practices in German-Speaking Countries. Conference Working Papers Series – Volume IX – Muenster, Germany. (Details)
  Eberhartinger, Eva, Lee, Soojin. 2014. The Relevance of Tax Information in Other Comprehensive Income. WU International Taxation Research Paper Series No. 2014 - 07; available at ssrn: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2442817. (Details)
2013 Meißner, Fabian and Schneider, Georg and Sureth, Caren. 2013. The impact of corporate taxes and flexibility on entrepreneurial decisions with moral hazard and simultaneous firm and personal level taxation. arqus, Quantitative Research in Taxation, Discussion Paper No. 141 and SSRN Working Paper No. 2219190. (Details)
2012 Mehrmann, Annika and Schneider, Georg and Sureth, Caren. 2012. Asymmetric Taxation of Profits and Losses and its Influence on Investment Timing: Paradoxical Effects of Tax Increases. arqus, Quantitative Research in Taxation, Discussion Paper No. 134 and SSRN Working Paper No. 2111475. (Details)
2010 Göritzer, Andreas. 2010. Thin Capitalization Rule vs Interest Barrier. (Details)
  Eberhartinger, Eva, Fellner, Gerlinde. 2010. Why don't they minimize their tax? An experimental approach to hybrid finance. SFB International Tax Coordination Working Paper No. 39. (Details)
  Petutschnig, Matthias. 2010. Common Consolidated Corporate Tax Base: Effects of Formulary Apportionment on Corporate Group Entities. SFB-ITC, Discussion Paper No 38.. (Details)
  Hörmanseder, Stéphanie, Schiebel, Alexander. 2010. IFRS Adoption in Germany - Empirical Evidence from 1998 to 2005. (Details)
  Hörmanseder, Stéphanie, Schiebel, Alexander. 2010. Was the IFRS Adoption in Germany Value Relevant?. (Details)
  Eberhartinger, Eva, Göritzer, Andreas, Pummerer, Erich. 2010. Cross-border Intra-group Hybrid Finance and International Taxation. (Details)
  Müller, Jens and Sureth, Caren. 2010. Empirische Analyse der Unternehmensbewertung für die Erbschaftsteuer mit dem vereinfachten Ertragswertverfahren. arqus, Quantitative Research in Taxation, Discussion Paper No. 108 and SSRN Working Paper No. 2154126. (Details)
  Schneider, Georg and Sureth, Caren. 2010. The Impact of Profit Taxation on Capitalized Investment with Options to Delay and Divest. arqus, Quantitative Research in Taxation, Discussion Paper No. 97 and SSRN Working Paper No. 2128272. (Details)
  Klotzkowski, Tasja and Maßbaum, Alexandra and Sureth, Caren. 2010. Zinsabzugsbeschränkung durch die Zinsschranke, Fremdkapitalsteuerschild und unternehmerische Kapitalstrukturentscheidungen. arqus, Quantitative Research in Taxation, Discussion Paper No. 100 and SSRN Working Paper No. 2135728. (Details)
2009 Aschauer, Ewald, Schiebel, Alexander. 2009. Capital Market's Reaction to Corporate Tax Cut: Theory and Empirical Evidence. (Details)
  Mittelbach-Hörmanseder, Stéphanie, Schiebel, Alexander. 2009. IFRS Adoption in Germany. (Details)
  Niemann, Rainer and Sureth, Caren. 2009. Investment effects of capital gains taxation under simultaneous investment and abandonment flexibility. arqus, Quantitative Research in Taxation, Discussion Paper No. 77 and SSRN Working Paper No. 2128098. (Details)
  Sureth, Caren and Vollert, Pia. 2009. Verschärfung der Verlustabzugsbeschränkung durch § 8c KStG und deren Einfluss auf den Erwerb von Anteilen an Kapitalgesellschaften. arqus, Quantitative Research in Taxation, Discussion Paper No. 91 and SSRN Working Paper No. 2133367. (Details)
2008 Schiebel, Alexander. 2008. Is there a solid empirical foundation for the IASB’s draft IFRS for SMEs?. (Details)
  Schiebel, Alexander. 2008. To what extent would the proposed IFRS for Small and Medium-Sized Entities ('IFRS for SMEs') be independent of the full IFRS system?. (Details)
  Dahle, Claudia and Sureth, Caren. 2008. Income-related Minimum Taxation Concepts and their Impact on Corporate Investment Decisions. arqus, Quantitative Research in Taxation, Discussion Paper No. 55 and SSRN Working Paper No. 2128096. (Details)
  Bischoff, Dennis and Halberstadt, Alexander and Sureth, Caren. 2008. Internationalisierung, Unternehmensgröße und Konzernsteuerquote. arqus, Quantitative Research in Taxation, Discussion Paper No. 56 and SSRN Working Paper No. 2219972. (Details)
  Sureth, Caren and Üffing, Michaela. 2008. Proposals for a European Corporate Taxation and their Influence on Multinationals Tax Planning. arqus, Quantitative Research in Taxation, Discussion Paper No. 54 and SSRN Working Paper No. 2128094. (Details)
  Niemann, Rainer and Sureth, Caren. 2008. Steuern und Risiko als substitutionale oder komplementäre Determinanten unternehmerischer Investitionspolitik? arqus, Quantitative Research in Taxation, Discussion Paper No. 51 and SSRN Working Paper No. 1253903. (Details)
  Maßbaum, Alexandra and Sureth, Caren. 2008. The Impact of Thin Capitalization Rules on Shareholder Financing. arqus, Quantitative Research in Taxation, Discussion Paper No. 39 and SSRN Working Paper No. 1134756. (Details)
2007 Ruprecht, Margret. 2007. The Consequences of Hybrid Finance in Thin Capitalization Situations. Discussion Paper Nr. 22 des SFB International Tax Coordination, WU Wien. (Details)
  Eberhartinger, Eva, Klostermann, Margret. 2007. What if IAS/IFRS were a new tax base? New empirical evidence from an Austrian perspective. e-pub WU Wien. (Details)
  Posautz, Gerald. 2007. The proper taxation of Public-Private Partnerships (PPP): An analysis of the treatment in tax structures of European countries. (Details)
  Müller, Heiko and Sureth, Caren. 2007. Group Simulation and Income Tax Statistics - How Big is the Error? arqus, Quantitative Research in Taxation, Discussion Paper No. 24 and SSRN Working Paper No. 960650. (Details)
  Gries, Thomas and Prior, Ulrich and Sureth, Caren. 2007. Taxation of Risky Investment and Paradoxical Investor Behavior. arqus, Quantitative Research in Taxation, Discussion Paper No. 26 and SSRN Working Paper No. 1036701. (Details)
2006 Sureth, Caren and Halberstadt, Alexander. 2006. Steuerliche und finanzwirtschaftliche Aspekte bei der Gestaltung von Genussrechten und stillen Beteiligungen als Mitarbeiterkapitalbeteiligungen. arqus, Quantitative Research in Taxation, Discussion Paper No. 18 and SSRN Working Paper No. 910464. (Details)
  Maiterth, Ralf and Sureth, Caren. 2006. Unternehmensfinanzierung, Unternehmensrechtsform und Besteuerung. arqus, Quantitative Research in Taxation, Discussion Paper No. 15 and SSRN Working Paper No. 905817. (Details)
2005 Sureth, Caren and Langeleh, Dirk. 2005. Capital Gains Taxation under Different Tax Regimes. arqus, Quantitative Research in Taxation, Discussion Paper No. 6 and SSRN Working Paper No. 813646. (Details)
  Sureth, Caren and Voß, Armin. 2005. Investitionsbereitschaft und zeitliche Indifferenz bei Realinvestitionen unter Unsicherheit und Steuern. arqus, Quantitative Research in Taxation, Discussion Paper No. 2 and SSRN Working Paper No. 905760. (Details)
  Seiwald, A.. 2005. The development of International Financial Reporting Standards - An institutional theory perspective on accounting standard-setting processes. Unpublished manuscript presented at the EDAMBA meeting in Sorèze (France), July 27th - August 1st (Details)
  Sureth, Caren and Maiterth, Ralf. 2005. Wealth Tax as Alternative Minimum Tax? - The Impact of a Wealth Tax on Business Structure and Strategy. arqus, Quantitative Research in Taxation, Discussion Paper No. 3 and SSRN Working Paper No. 7002977. (Details)
2003 Sureth, Caren. 2003. Die Wirkungen gesetzlicher und theoretischer Übergangsregelungen bei Steuerreformen - eine ökonomische Analyse steuerinduzierter Verzerrungen am Beispiel der Reform der Besteuerung von Beteiligungserträgen. University of Bielefeld, Faculty for Business Administration and Economics, Discussion Paper No. 505. (Details)
2002 Sureth, Caren. 2002. Die Besteuerung von Beteiligungsveräußerungen - eine ökonomische Analyse der Interdependenzen von laufender und einmaliger Besteuerung. University of Bielefeld, Faculty for Business Administration and Economics, Discussion Paper No. 487. (Details)
  König, Rolf and Sureth, Caren. 2002. Die ökonomische Analyse der Auswirkungen der Unternehmenssteuerreform auf Sachinvestitionsentscheidungen vor dem Hintergrund von Vorteilhaftigkeits- und Neutralitätsüberlegungen - diskreter und stetiger Fall. University of Bielefeld, Faculty for Business Administration and Economics, Discussion Paper No. 484. (Details)
  Niemann, Rainer and Sureth, Caren. 2002. Taxation under uncertainty - problems of dynamic programming and contingent claims analysis in real option theory. CESifo, Center for Economic Studies and Ifo Institute, Working Paper No. 709 und SSRN Working Paper No. 312131. (Details)
2000 Sureth, Caren. 2000. The influence of taxation on partially irreversible investment decisions - A real option approach. University of Bielefeld, Faculty for Business Administration and Economics, Discussion Paper No. 462. (Details)
1999 Sureth, Caren and König, Rolf. 1999. General investment neutral tax systems and real options. University of Bielefeld, Faculty for Business Administration and Economics, Discussion Paper No. 428. (Details)
  König, Rolf and Sureth, Caren. 1999. Some new aspects of neoclassical investment theory with taxes. University of Bielefeld, Faculty for Business Administration and Economics, Discussion Paper No. 436. (Details)