Browsing by Subject "Steuervermeidung"

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  • Empirical Essays on Tax Compliance Management and Tax Disclosures 
    Trenn, Ilko (Hannover : Institutionelles Repositorium der Leibniz Universität Hannover, 2021)
    This dissertation consists of four empirical studies analyzing corporate tax disclosure and several aspects of tax compliance management systems, also known as tax control frameworks. The first study examines whether ...
  • Empirical essays on tax planning and transfer pricing 
    Quinkler, Valentin Hermann Carl (Hannover : Institutionelles Repositorium der Leibniz Universität Hannover, 2019)
    This dissertation consists of three empirical studies contributing to the literature on tax planning and transfer pricing. The first study investigates the impact of U.S. state taxation on the geographical allocation of ...
  • Empirical essays on the effects of countermeasures against cross-border tax evasion and avoidance 
    Hemmerich, Aaron Karl (Hannover : Institutionelles Repositorium der Leibniz Universität Hannover, 2019)
    Diese Dissertation beinhaltet drei Beiträge gemäß § 2 Promotionsordnung der Wirtschaftswissenschaftlichen Fakultät an der Gottfried Wilhelm Leibniz Universität Hannover. Die Beiträge analysieren die Wirksamkeit ausgewählter ...
  • Essays on analytical research in accounting and auditing 
    Lilge, Alexandra (Hannover : Institutionelles Repositorium der Leibniz Universität Hannover, 2022)
    Diese Dissertation beinhaltet vier Beiträge zur analytischen Forschung in der Rechnungslegung und Wirtschaftsprüfung. Der erste Beitrag befasst sich mit der Frage, ob Unternehmen ihre Einschätzung über das Potenzial ihrer ...
  • Essays on corporate tax planning 
    Schwäbe, Alexander Norbert (Hannover : Institutionelles Repositorium der Leibniz Universität Hannover, 2018)
    This dissertation contains three contributions to corporate tax planning. The first article examines stock price reactions to news about corporate tax avoidance and tax evasion. An event study shows that tax evasion ...
  • Essays on tax evasion and tax avoidance 
    Reineke, Rebecca Valeska (Hannover : Institutionelles Repositorium der Leibniz Universität Hannover, 2019)
    This dissertation comprises four articles concerning tax evasion and tax avoidance. The first study investigates if a one set of books transfer pricing strategy can be part of a multinational’s equilibrium strategy even ...
  • Essays on the effects of deferred taxation and tax audit negotiations 
    Milde, Michael (Hannover : Institutionelles Repositorium der Leibniz Universität Hannover, 2020)
    This dissertation contains a total of three papers. In the first two studies, behavioral economic effects resulting from deferred taxation are examined. The last study deals with the question which factors influence the ...
  • Mutual relationships in taxation procedure : a survey of family firms' tax compliance, tax auditors' negotiation strategy and time consumption 
    Peuthert, Benjamin M. (Hannover : Gottfried Wilhelm Leibniz Universität Hannover, 2017)
    [no abstract]