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Selected Publications of the Area Accounting & Taxation

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

Main Publications

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 

 

Identifying Disclosure Incentives of Bank Borrowers during a Banking Crisis

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

 

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

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

 

Mandatory Disclosure, Voluntary Disclosure, and Stock Market Liquidity: Evidence from the EU Bank Stress Test

Bischof, J., Daske, H., Journal of Accounting Research, Vol. 51, No. 5, 2013, pp. 997-1029

 

Adopting a Label: Heterogeneity in the Economic Consequences of IFRS Adoptions

Daske, H., Hail, L., Leuz, C., Verdi, R., Journal of Accounting Research, Vol. 51, No. 3, 2013, pp. 495-547

 

Mandatory supervisory disclosure, voluntary disclosure, and risk-taking: Evidence from the European stress-testing exercises

Bischof J., Daske H., Journal of Accounting Research, Vol. 51, No. 5, 2013, pp. 997-1029.

 

Can Auditors be Independent? Experimental Evidence on the Effects of Client Type

Koch, C., Weber, M., Wüstemann, J., European Accounting Review, 2012, pp. 797—823 

 

Transfer Pricing or formula apportionment? Tax-induced distortions of multinationals investment and production decisions

Martini, J. T., Niemann, R., Simons, D., Contemporary Accounting Research, 29/4, pp. 1060-1086

 

The Impact of Thin-Capitalization Rules on the Capital Structure of Multinational Firms

Büttner, T., Overesch, M., Schreiber, U., Wamser, G., Journal of Public Economics, 2012, pp. 930-938

 

Relocation of Headquarters and International Taxation

Voget, J., Journal of Public Economics 95, 2011, pp. 1067-1081

 

International Taxation and the Direction and Volume of Cross-Border M&As

Huizinga, H., Voget, J., Journal of Finance 64(3), 2009

 

Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences

Daske, H., Hail, L., Leuz, C., Verdi, R., Journal of Accounting Research, Vol. 46, No. 5, 2008, pp. 1085-1142

 

Impacts of Revenue Sharing, Profit Sharing, and Transfer Pricing on Quality-Improving Investments

Chwolka, A., Simons, D., European Accounting Review 12, 2003, pp. 47-76.

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 

 

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 

 

Investitions­effekte des BEPS Aktions­plans der OECD

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

 

IFRS 7 Disclosures and Risk Perception of Financial Instruments

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

 

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

 

International Taxation and Cross-Border Banking

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

 

International business taxation and the business cash flow tax

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

 

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

 

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

 

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

 

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 

 

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