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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

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

 

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

 

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.

 

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