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No. 26 | May 2020
Ichev, R., Koren, J., Kosi, U., Sitar Sustar, K., & Valentincic, A. (2020). Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk

No. 25 | April 2020
Ortmann, R., Pelster, M., & Wengerek, S.T. (2020). COVID-19 and investor behavior

No. 24 | April 2020
Hassan, T. A., Hollander, S., van Lent, L., & Tahoun, A. (2020). Firm-Level Exposure to Epidemic Diseases: Covid-19, SARS, and H1N1

No. 23 | March 2020
Ebert, M., Kadane, J.B., Stecher, J.D. & Simons, D. (2020). Information Design in Coordination Games with Risk Dominant Equilibrium Selection

No. 22 | March 2020
Sellhorn, T. (2020). Machine Learning und empirische Rechnungslegungsforschung: Einige Erkenntnisse und offene Fragen

No. 21 | March 2020
Eichfelder, S., Jacob, M., & Schneider, K. (2020). Do tax incentives reduce investment quality?

No. 20 | February 2020
Sturm, S. (2020). Tax Complexity in Canada: A Comparative Perspective

No. 19 | February 2020
Dutt, V. K., Nicolay, K., Vay, H., & Voget, J. (2020). Can European Banks’ Country-by-Country Reports Reveal Profit Shifting? An Analysis of the Information Content of EU Banks’ Disclosures

No. 18 | February 2020
Hombach, K., & Sellhorn, T. (2020). Firm Value Effects of Targeted Disclosure Regulation: The Role of Reputational Costs

No. 17 | February 2020
Müller, J., & Weinrich, A. (2020). Tax Knowledge Diffusion via Strategic Alliances

No. 16| January 2020
Hofmann, C., & Schwaiger, N. (2020). Religion, Crime, and Financial Reporting


No. 15 | January 2020
Jacob, M., Müller, M., & Wulff, T. (2020). Do Consumers Pay The Corporate Tax?

No. 14 | January 2020
Hoppe, T. (2020). Tax Complexity in Australia – A Survey-Based Comparison to the OECD Average.

No. 13 | January 2020
Hoppe, T., Schanz, D., Sturm, S., Sureth-Sloane, C., & Voget, J. (2020). The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries. 

No. 12 | January 2020
Brühne, A. I., Jacob, M., & Schütt, H. H. (2020). Technological Change and Countries’ Tax Policy Design

No. 11 | December 2019
Hassan, T. A., Hollander, S., van Lent, L., & Tahoun, A. (2019). The Global Impact of Brexit Uncertainty

No. 10 | November 2019
Gawehn, V. (2019). Banks and Corporate Income Taxation: A Review.

No. 9 | November 2019
Gorbatikov, E., van Lent, L., Naik, N. Y., Sharma, V., Tahoun, A. (2019). Is Firm-Level Political Exposure Priced?

No. 8 | November 2019
Glenk, G., & Reichelstein, S. (2019). Synergistic Value in Vertically Integrated Power-to-Gas Energy Systems

No. 7 | November 2019
Dutta, S., & Reichelstein, S. (2019).
Capacity Rights and Full Cost Transfer Pricing

No. 6 | October 2019
Huber, H., & Maiterth, R. (2019).
Steuerbelastung deutscher Kapitalgesellschaften von lediglich 20 % – Fakt oder Fake News?

No. 5 | October 2019
Hoppe, T., Schanz, D., Sturm, S. & Sureth-Sloane, C. (2019).
Measuring Tax Complexity Across Countries: A Survey Study on MNCs.


No. 4 | July 2019
Hoppe, T., Rechbauer, M., & Sturm, S. (2019). Steuerkomplexität im Vergleich zwischen Deutschland und Österreich –
Eine Analyse des Status quo


No. 3 | July 2019
Hofmann, C., van Lent, L., & Schwaiger, N. (2019). Religion and ownership.

No. 2 | July 2019
Gawehn, V., & Mueller, J. (2019). Tax avoidance – Are banks any different?

No. 1 | July 2019
Mehring, O., Mueller, J., Sievers, S., & Sofilkanitsch, C. (2019). Non-GAAP reporting and investor attention: Are investors misled by exclusions of recurring expenses from non-GAAP earnings before restatement announcements?

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