PUBLICATIONS

PUBLICATIONS

Abernethy, M.A., Hung, C.Y., & van Lent, L. (2019). Expertise and discretionary bonus decisions. Management Science, in press. https://doi.org/10.1287/mnsc.2018.3172

Chirvi, M., & Maiterth, R. (2019). Doppelbesteuerung beim Übergang zur nachgelagerten Besteuerung gesetzlicher Renten? Steuersystematische Überlegungen und empirische Ergebnisse. Steuer und Wirtschaft, 96(2), 130-143.

Dürr, O. M., Nisch, M., Rohlfing-Bastian, A. (2019). Incentives in optimally sized teams for projects with uncertain returns, Review of Accounting Studies, forthcoming.

Dutt, V.K., Ludwig, C.A., Nicolay, K., Vay, H., & Voget, J. (2019). Increasing tax transparency: Investor reactions to country-by-country requirements for EU financial institutions. International Tax and Public Finance. https://doi.org/10.1007/s10797-019-09575-4

Gassen, J., Skaife, H.A., & Veenman, D. (2019). Illiquidity and the measurement of stock price synchronicity. Contemporary Accounting Research, https://doi.org/10.1111/1911-3846.12519

Hassan, T., Hollander, S., van Lent, L. &, Tahoun, A. (2019). Firm-level political risk: measurement and effects. The Quarterly Journal of Economics, 134(4), 2135-2202. https://doi.org/10.1093/qje/qjz021

Hofmann, C., & Rothenberg, N.R. (2019). Forecast accuracy and consistent preferences for the timing of information arrival. Contemporary Accounting Research, https://doi.org/10.1111/1911-3846.12499

Hoppe, T., Rechbauer, M., & Sturm, S. (2019). Steuerkomplexität im Vergleich zwischen Deutschland und Österreich – Eine Analyse des Status quo. Steuer und Wirtschaft, 96(4), 397-412.

Hoppe, T., Safaei, R., Singleton, A., & Sureth-Sloane, C. (2019). Tax Complexity for Multinational Corporations in South Africa – Evidence from a Global Survey. In Evans, C., Franzsen, R., & Stack, E. (Eds.). Tax Simplification: An African Perspective. Pretoria University Law Press

Hombach, K., & Sellhorn, T. (2019). Shaping corporate actions through targeted transparency regulation: A framework and review of extant evidence. Schmalenbach Business Review, 71(2), 137-168, https://doi.org/10.1007/s41464-018-0065-z

Huang, A., Hui, K.W., & Li., R.Z. (2019). Federal judge ideology: A new measure of ex ante litigation risk. Journal of Accounting Research, 57(2), 431-489. https://doi.org/10.1111/1475-679X.12260

Hüther, N., Robinson, D.T., Sievers, S., & Hartmann-Wendels, T. (2019). Paying for performance in private equity: Evidence from venture capital partnerships. Management Science​, in press. https://doi.org/10.1287/mnsc.2018.3274

Jacob, M., Rohlfing-Bastian, A., & Sandner, K. (2019). Why do not all firms engage in tax avoidance? Review of Managerial Science. https://link.springer.com/article/10.1007/s11846-019-00346-3

Kourouxous, T., & Bauer, T. (2019). Violations of dominance in decision-making. Business Research, 12(1), 209-239. https://doi.org/10.1007/s40685-019-0093-7

Kräkel, M., & Schöttner, A. (2019). Delegating pricing authority to sales agents: The impact of kickbacks. Management Science, Articles in Advance, https://doi.org/10.1287/mnsc.2019.3293

Maiterth, R., & Lutz, M. (2019). Grundsteuerreform und Gleichmäßigkeit der Besteuerung. Steuer und Wirtschaft, 96(1), 22-35.

Niemann, R., & Sureth-Sloane, C. (2019). Investment timing effects of wealth taxes under uncertainty and irreversibility. Journal of Business Economics, 89(4), 385-415. https://doi: 10.1007/s11573-018-0918-4

Tahoun, A., & van Lent, L. (2019). The personal wealth interests of politicians and government intervention in the economy. Review of Finance, 23(1), 37–74. https://doi.org/10.1093/rof/rfy015

TRR 266 WORKING PAPER SERIES

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. http://ssrn.com/abstract=3469663

 

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. 
https://ssrn.com/abstract=3418222

 

No. 2 | July 2019
Gawehn, V., & Mueller, J. (2019). Tax avoidance – Are banks any different? https://ssrn.com/abstract=3418506

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? 
https://ssrn.com/abstract=3415109

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