TAF-Work­ing Pa­per Series

No.                                           Content
No. 92 / February 2024 Diller, Markus / Lorenz, Johannes / Schneider, Georg / Sureth-Sloane, Caren
Is Transfer Pricing Harmonization the Panacea? Reporting Transparency, Standards Consistency, and Tax Avoidance
No. 91 / February 2024 Krishnan, Gopal V. / Liss, Alexander / Mohrmann, Ulf / Sievers, Sönke
Under the Radar? Discretionary Impairments of Definite and Indefinite Intangible Assets
No. 90 / December 2023 Kosi, Urska / Relard, Paula
Are firms (getting) ready for the Corporate Sustainability Reporting Directive?
No. 89 / December 2023 Amberger, Harald / Siahaan, Fernando / Sureth-Sloane, Caren
Turnover-Based Corporate Income Taxation and Corporate Risk-Taking
No. 88 / November 2023 Liss, Alexander / Riepe, Jan / Sievers, Sönke
Acquired intangible assets, CAM disclosures, and audit risk
No. 87 / September 2023 Kosi, Urska / von Hagen, Franziska
Customers’ purchase decisions and service-level sustainability information
No. 86 / July 2023 Gulenko, Maryna / Kohlhase, Saskia / Kosi, Urska
CSR reporting under the Non-Financial Reporting Directive: Evidence from non-publicly listed banks
No. 85 / March 2023 Giese, Henning / Holtmann, Svea
Towards Green Driving - Income Taxes Incentives for Plus-In Hybrids
No. 84 / January 2023 Flagmeier, Vanessa / Gulenko, Maryna
CSR and political insiders
No. 83 / December 2022 Michalak, Tobias / Uhde, André
The nexus between monetary policy, banking market structure and bank risk taking
No. 82 / December 2022 Meine, Christian / Michalak, Tobias / Uhde, André
Sovereign Risk and Bank-Specific CDS Pricing
No. 81 / December 2022 Herwald, Sarah / Voigt, Simone / Uhde, André
The conditional impact of market consolidation and market power on banking stability - Evidence from Europe
No. 80 / November 2022 Shabestari, Mehrzad Azmi / Safaei, Reyhaneh
Changes in Transfer Pricing Regulations and Corporate Investment Decisions
No. 79 / November 2022 Safaei, Reyhaneh
Transfer Pricing Rules for Intangibles: Implementation and Practical Challenges
No. 78 / November 2022 Krull, Sebastian / Pelster, Matthias / Steinorth, Petra
Skill, effort, luck: The impact of rankings on risk-taking in a social setting
No. 77 / December 2022 Fochmann, Martin / Heinemann-Heile, Vanessa / Huber, Hans-Peter / Maiterth, Ralf / Sureth-Sloane, Caren
Firms' Tax Rate Misperception: Measurement, Drivers, and Distortionary Effects
No. 76 / December 2022 Dyck, Daniel / Lorenz, Johannes / Sureth-Sloane, Caren
How Do Tax Technology and Controversy Expertise Affect Tax Disputes?
No. 75 / November 2022 Chen, An / Hieber, Peter / Sureth-Sloane, Caren
Pay for Tax Certainty? Advance Tax Rulings for Risky Investment under Multi-Dimensional Tax Uncertainty
No. 74 / July 2022 Deng, Jiaying / Yang, Mingwen / Pelster, Matthias / Tan, Yong
Social trading, communication, and networks
No. 73 / June 2022 Eberhartinger, Eva / Speitmann, Raffael / Sureth-Sloane, Caren / Wu, Yuchen
How Does Trust Affect Concessionary Behavior in Tax Bargaining?
No. 72 / March 2022 Letmathe, Sebastian / Feng, Yuanhua / Uhde, André
Semiparametric GARCH models with long memory applied to Value at Risk and Expected Shortfall
No. 71 / June 2022 Hippert, Benjamin / Uhde, André
CDS investors' risk perceptions of M&A announcements
No. 70 / June 2022 Hippert, Benjamin / Wengerek, Sascha Tobias / Uhde, André
Determinants of CDS trading on major banks
No. 69 / June 2022 Wengerek, Sascha Tobias / Hippert, Benjamin / Uhde, André
Risk Allocation through securitization: Evidence from non-performing loans
No. 68 / June 2022 Wengerek, Sascha Tobias / Uhde, André
Share price reactions to tariff imposition announcements in the Trump era - An event study of the trade conflict
No. 67 / May 2022 Crépellière, Tommy / Pelster, Matthias / Zeisberger, Stefan
Arbitrage in the Market for Cryptocurrencies
No. 66 / January 2022 Hartmann, Jochen / Pelster, Matthias / Sievers, Sönke
Can the market identify prosperous activist engagements? Evidence from announcement and long-term buy-and-hold returns
No. 65 / January 2022 Pelster, Matthias
The leverage substitution
No. 64 / August 2021 Lorenz, Johannes / Diller, Markus / Sureth-Sloane, Caren
The Epidemiology of Tax Avoidance Narratives
No. 63 / August 2021 Eberhartinger, Eva / Safaei, Reyhaneh / Sureth-Sloane, Caren / Wu, Yuchen
Are Risk-based Tax Audit Strategies Rewarded? An Analysis of Corporate Tax Avoidance
No. 62 / August 2021 Ortmann, Regina / Simons, Dirk / Voeller, Dennis
Real effects of an international tax reform for MNEs
No. 61 / July 2021 Diller, Markus / Lorenz, Johannes / Schneider, Georg / Sureth-Sloane, Caren
Is Consistency the Panacea? Inconsistent or Consistent Tax Transfer Prices with Strategic Taxpayer and Tax Authority Behavior
No. 60 / May 2021 Pelster, Matthias / Hofmann, Annette / Klocke, Nina / Warkulat, Sonja
Dark Triad Personality Traits and Selective Hedging
No. 59 / March 2021 Hartmann, Jochen / Pelster, Matthias / Sievers, Sönke
Shareholder Activism Around the Globe: Hedge Funds vs. Other Professional Investors
No. 58 / February 2021 Hasso, Tim / Müller, Daniel / Pelster, Matthias / Warkulat, Sonja
Who participated in the GameStop frenzy? Evidence from brokerage accounts
No. 57 / September 2020 Blaufus, Kay / Chirvi, Malte / Huber, Hans-Peter / Maiterth, Ralf / Sureth-Sloane, Caren
Tax Misperceptions and Its Effects on Decision Making - a Literature Review
No. 56 / August 2020 Mutschmann, Martin / Hasso, Tim / Pelster, Matthias  ­
Dark Triad Managerial Personality and Financial Reporting Manipulation
No. 55 / May 2020 Arnold, Marc / Pelster, Matthias / Subrahmanyam, Marti G.  ­
Attention Triggers and Investors' Risk-Taking
No. 54 / May 2020 Ortmann, Regina / Pelster, Matthias / Wengerek, Sascha Tobias ­
COVID-19 and Investor Behavior
No. 53 / March 2020 Flagmeier, Vanessa / Gawehn, Vanessa 
Do Investors Care About Tax Disclosure?
No. 52 / March 2020

Eberhartinger, Eva / Speitmann, Raffael / Sureth-Sloane, Caren
Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity

No. 51 / February 2020 Müller, Jens / Weinrich, Arndt
Tax Knowledge Diffusion via Strategic Alliances
No. 50 / January 2020 Hoppe, Thomas 
Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average
No. 49 / January 2020 Hoppe, Thomas / Schanz, Deborah / Sturm, Susann / Sureth-Sloane, Caren / Voget, Johannes
The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries
No. 48 / November 2019 Gawehn, Vanessa
Banks and Corporate Income Taxation: A Review
No. 47 / October 2019 Hoppe, Thomas / Schanz, Deborah / Sturm, Susann / Sureth-Sloane, Caren
The Tax Complexity Index - A Survey-Based Country Measure of Tax Code and Framework Complexity
No. 46 / July 2019 Hoppe, Thomas / Rechbauer, Martina / Sturm, Susann 
Steuerkomplexität im Vergleich zwischen Deutschland und Österreich - Eine Analyse des Status quo 
No. 45 / July 2019 Gawehn, Vanessa / Müller, Jens
Tax Avoidance - Are Banks Any Different?
No. 44 / July 2019 Mehring, Oliver / Müller, Jens / Sievers, Sönke / Sofilkanitsch, Christian
Are Investors Misled by Exclusions of Recurring Expenses from Non-GAAP Earnings?
No. 43 / July 2019 Minh Ly, Lieu / Pelster, Matthias
Framing and the Disposition Effect in a Scopic Regime 
No. 42 / February 2019 Mair, Christina / Scheffler, Wolfram / Senger, Isabell / Sureth-Sloane, Caren
Analyse der Veränderung der zwischenstaatlichen Gewinnaufteilung bei Einführung einer standardisierten Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern
No. 41 / December 2018 Osswald, Benjamin
Corporate Tax Planning and Firms’ Information Environment
No. 40 / December 2018

Osswald, Benjamin / Sureth-Sloane, Caren

Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking?

No. 39 / October 2018 Keienburg, Georg / Kengelbach, Jens / Mehring, Oliver / Sievers, Sönke
Wertgenerierung bei M&A Transaktionen durch Bekanntgabe von Synergien?
No. 38 / October 2018 Uhde, André
Tax Avoidance through Securitization
No. 37 / October 2018 Hippert, Benjamin / Uhde, André / Wengerek, Sascha Tobias
Determinants of CDS Trading on Major Banks
No. 36 / October 2018 Hippert, Benjamin / Uhde, André / Wengerek, Sascha Tobias
The Relationship between Credit Risk Transfer and Non-performing Loans - Evidence from European Banks
No. 35 / August 2018 Sievers, Soenke / Sofilkanitsch, Christian
Financial Restatements: Trends, Reasons for Occurence, and Consequences - A Survey of the Literature
No. 34 / March 2018 Breitmayer, Bastian / Mensmann, Mona / Pelster, Matthias
Social Recognition and Investor Overconfidence
No. 33 / January 2018 Bornemann, Tobias / Laplante, Stacie K. / Osswald, Benjamin
The Effect of Intellectual Property Boxes on Innovative Activity & Effective Tax Rates 
No. 32 / February 2018 Bornemann, Tobias
Do Transfer Pricing Rules Distort R&D Investment Decisions
No. 31 / February 2018 Bornemann, Tobias
Tax Avoidance and Accounting Conservatism
No. 30 / December 2017 Hüther, Niklas / Robinson, David T. / Sievers, Soenke / Hartmann-Wendels, Thomas
Paying for Performance in Private Equity: Evidence from VC Partnerships
No. 29 / October 2017 Hoppe, Thomas / Schanz, Deborah / Sturm, Susann / Sureth-Sloane, Caren
What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries
No. 28 / October 2017 Mehrmann, Annika / Sureth-Sloane, Caren
Tax Loss Offset Restrictions and Biased Perceptions of Risky Investments
No. 27 / October 2017 Ebert, Michael / Kadane, Joseph B. / Simons, Dirk / Stecher, Jack D.
Disclosure and Rollover Risk
No. 26 / July 2017 Valentincic, Aljosa / Novak, Ales / Kosi, Urska
Accounting Quality in Private Firms during the Transition towards International Standards
No. 25 / July 2017 Ebert, Michael / Schneider, Georg
Is There More Voluntary Disclosure if Investors are Better Informed?
No. 24 / June 2017 Hippert, Benjamin / Uhde, André / Wengerek, Sascha Tobias
Portfolio Benefits of Adding Corporate Credit Default Swap Indices: Evidence from North America and Europe
No. 23 / May 2017 Flagmeier, Vanessa
The Information Content of Tax Loss Carryforwards - IAS 12 vs. Valuation Allowance
No. 22 / May 2017 Flagmeier, Vanessa / Müller, Jens
Tax Loss Carryforward Disclosure and Uncertainty
No. 21 / March 2017 Flagmeier, Vanessa / Müller, Jens / Sureth-Sloane, Caren
When Do Firms Highlight Their Effective Tax Rate?
No. 20 / August 2016 Niemann, Rainer / Sureth-Sloane, Caren
Does Capital Tax Uncertainty Delay Irreversible Risky Investment?
No. 19 / May 2016 Alberternst, Stephan
Relevanz der deutschen Zinsschranke für Einzelunternehmer und Personengesellschaften - eine dynamische Analyse der Betroffenheit
No. 18 / May 2016 Alberternst, Stephan / Sureth-Sloane, Caren
Interest Barrier and Capital Structure Response
No. 17 / March 2016 Hegemann, Annika
Hemmt die Veräußerungsgewinnbesteuerung
unternehmerische Flexibilität?
No. 16 / December 2015 Alberternst, Stephan / Schwar, Torben
Relevanz der Zinsschranke - eine empirische Untersuchung der betroffenen Unternehmen von 2008 bis 2012
No. 15 / December 2015 Ortmann, Regina / Pummerer, Erich
Formula Apportionment or Separate Accounting? Tax-Induced Distortions of Multinationals’ Locational Investment Decisions
No. 14 / November 2015 Schlueter, Tobias / Busch, Ramona / Sievers, Soenke / Hartmann-Wendels, Thomas
Loan Pricing: Do Borrowers Benefit from Cost-Efficient Banking?
No. 13 / November 2015 Klobucnik, Jan / Miersch, David / Sievers, Soenke
Predicting Early Warning Signals of Financial Distress: Theory and Empirical Evidence
No. 12 / September 2015 Niemann, Rainer / Sureth-Sloane, Caren
Investment Effects of Wealth Taxes under Uncertainty and Irreversibility
No. 11 / June 2015 Diller, Markus / Kortebusch, Pia / Schneider, Georg / Sureth, Caren
Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment
No. 10 / February 2015 Ortmann, Regina
Uncertainty in Weighting Formulary Apportionment Factors and its Impact on After-Tax Income of Multinational Groups
No. 9 / February 2015 Hegemann, Annika / Kunoth, Angela / Rupp, Kristina / Sureth-Sloane, Caren
Hold or sell?
How Capital Gains Taxation Affects Holding Decisions
No. 8 / January 2015 Alberternst, Stephan / Sureth-Sloane, Caren
The Effect of Taxes on Corporate Financing Decisions - Evidence from the German Interest Barrier
No. 7 / January 2015 Farruggio, Christian / Uhde, André
Determinants of Loan Securitization in European Banking
No. 6 / January 2015 Uhde, André
Risk-taking Incentives trough Excess Variable Compensation - Evidence from European Banks
No. 5 / January 2015 Hoppe, Thomas / Maiterth, Ralf / Sureth-Sloane, Caren
Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland - eine betriebswirtschaftliche Analyse
No. 4 / June 2014 Schlueter, Tobias / Sievers, Soenke / Hartmann-Wendels, Thomas
Bank Funding Stability - Pricing Strategies and the Guidance of Depositors
No. 3 / June 2014 Ortmann, Regina / Sureth, Caren
Can the CCCTB Alleviate Tax Discrimination against Loss-Making European Multinational Groups?
No. 2 / June 2014 Diller, Markus / Kortebusch, Pia / Schneider, Georg / Sureth, Caren
Do Investors Request Advance Tax Rulings to Alleviate Tax Risk (and Do Tax Authorities Provide Them)? - A Joint Taxpayers' and Tax Authorities' View on Investment Behavior
No. 1 / June 2014 Fahr, René / Janssen, Elmar A. / Sureth, Caren
Can Tax Rate Changes Foster Investment under Entry and Exit Flexibility? - Insights from an Economic Experiment