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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

 

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