Selected Publications of the Area Accounting & Taxation
For the complete publication lists, please visit the profiles of our team members.
Main Publications
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.
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
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
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
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