Selected Publications of the Area Accounting & Taxation

For the complete publication lists, please visit the profiles of our team members.

Main Publications

Capital gains taxation and the cost of capital: Evidence from unanticipated cross-border transfers of tax base

Huizinga, H., Voget, J. and Wagner, W., Journal of Financial Economics, Volume 129, Ussue 2, August 2018, Pages 306-328


Relating Product Prices to Long-Run Marginal Cost: Evidence from Solar PV Modules
Reichelstein, S., Sahoo, A., Contemporary Accounting Research, 2018.


Discretionary Aggregation

Ebert, M., Simons, D., Stecher, J. D., The Accounting Review, 92(1), 2017, pp. 73-91. 


Repatriation taxes and outbound M&A's

Feld, L., Ruf, M., Voget, J., Scheuering, U., Schreiber, U., Journal of Public Economics, 2016 


Structural Properties of the Price-to-Earnings and the Price-to-Book Ratios
Nezlobin, A., Rajan, M., Reichelstein, S., Review of Accounting Studies, 2016.


Levelized Product Cost: Concept and Decision Relevance
Reichelstein, S., Rohlfing-Bastian, A., The Accounting Review, 2015.


Managerial Performance Evaluation for Capacity Investments
Nezlobin, A., Reichelstein, S., Y. Wang, Review of Accounting Studies, 2015.


Audit Market Segmentation - The Impact of Mid-Tier Firms on Competition

Simons, D., Zein, N., European Accounting Review, 2014


Conservatism Correction for the Market-to-Book Ratio and Tobin’s q
McNichols, M., Rajan, M., Reichelstein, S., Review of Accounting Studies, 2014.


Identifying Disclosure Incentives of Bank Borrowers during a Banking Crisis

Bischof J., Journal of Accounting Research, Vol. 52, No. 2, 2014, pp. 583-598


International Taxation and Cross-Border Banking

Huizinga, H., Voget, J. und Wagner, W., American Economic Journal : AEJ. Economic Policy, 6 (2), 2014, S. 94-125.


Other significant Publications

Intellectual property box regimes: effective tax rates and tax policy considerations

Evers, L., Miller, H. and Spengel, C., International Tax and Public Finance, 2015, pp. 502-530 


Investitions­effekte des BEPS Aktions­plans der OECD

Schreiber U., Zeitschrift für betriebs­wirtschaft­liche Forschung, 2015, pp. 102-127


Wirtschaft­liche Betrachtungs­weise und europäische Bilanzsteuerrechts­ordnung: Anwendungs­felder und -grenzen von substanzbezogenen Methoden für eine harmonisierte Gewinnermittlung in der EU

Florstedt, T., Wüstemann, J., Wüstemann, S., Steuer und Wirtschaft: StuW, 92, 2015, pp. 374-385


Fair Value-Related Information in Analysts' Decision Process: Evidence from the Financial Crisis

Bischof, J., Daske, H. and Sextroh, C., Journal of business finance & accounting, 2014, pp. 363-400


IFRS 7 Disclosures and Risk Perception of Financial Instruments

Bischof J., Ebert M., Schmalenbach Business Review, Vol. 66, No. 3, 2014, pp. 276-308.


International Taxation and Cross-Border Banking

Huizinga, H., Voget, J., Wagner, W., American Economic Journal: Economic Policy, 2014, 6 (2), 1-34


Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogenous Firms – Learning from the German Tax Reform 2008

Spengel C., Finke K., Heckemeyer J., Reister T., FinanzArchiv, 2013, pp. 72-114


International business taxation and the business cash flow tax

Schreiber U., Review of Managerial Science, 2013, pp. 309-326


Profit Shifting and ‘Aggressive’ Tax Planning by Multinational Firms: Issues and Options for Reform 

Spengel C., Fuest C., Finke K., Heckemeyer J., Nusser H., World Tax Journal, 2013, pp. 307-324


Explaining and Evaluating the Production of Audits - Potentials, Challenges and Findings

Koch, C., Wüstemann, J., Betriebs­wirtschaft­liche Forschung und Praxis : BFuP, 64, 2012, pp. 508-532 


Who bears the burden of international taxation? Evidence from cross-border M&A's

Huizinga, H., Voget, J., Wagner, W., Journal of International Economics, 2012


Asset Specificity, International Profit Shifting, and Investment Decisions

Schreiber U., Overesch M., Zeitschrift für Betriebs­wirtschaft, 2010, pp. 23-47


Why Consistency of Accounting Standards Matters: A Contribution to the Rules-Versus-Principles Debate in Financial Reporting

Wüstemann, J., Wüstemann, S., Abacus Vol. 46, 2010, pp. 1—27 


The Effects of IFRS 7 Adoption on Bank Disclosures in Europe

Bischof J., Accounting in Europe, Vol. 6, 2009, pp. 167-194