Publications

JOINT PUBLICATIONS

Nguyen, D. B. B., Prokopczuk, M. and Sibbertsen, P. (2020): The Memory of Stock Return Volatility: Asset Pricing Implications. Journal of Financial Markets, 47, No. 100487.

Gassebner, M. and Gnutzmann-Mkrtchyan, A. (2018): Politicized trade: What drives withdrawal of trade preferences? Economics Letters 167: 10-13.

JOINT DISCUSSION PAPERS

Blaufus, K., Schöndube, J. R., and Wielenberg, S. (2020): Strategic Interactions between Tax and Statutory Auditors and Different Information Regimes: Implications for Tax Audit Efficiency. arqus-Working Paper Nr. 249.

Dräger, L., Kolaiti, T. and Sibbertsen, P. (2020): A Semiparametric Fractional Cointegration Approach to Convergence in EMU Countries. Working Paper.

Gassebner, M., Gnutzmann-Mkrtchyan, A. and Méon, P.-G. (2020): Where do Creditor Rights Matter? Creditor Rights, Political Constraints, and Cross-Border M&A Activity. Working paper.

Dräger, L., Nguyen, D. B. B., Prokopczuk, M. and Sibbertsen, P. (2020): The Long Memory of Equity Volatility and the Macroeconomy: International Evidence

Becker, J., Hollstein, F., Prokopczuk, M. and Sibbertsen, P. (2019): The Memory of Beta Factors

Blaufus, K., Schöndube, J.R. and Wielenberg, S. (2017): The Audit of Deferred Taxes as a Signal for Tax Auditors: Tax Compliance Implications for Private and Public Firms

PUBLICATIONS OF MEMBERS ON THE TOPIC UNCERTAINTY

Blaufus, K., Bob J., Hundsdoerfer, J., Kiesewetter, D. and Weimann, J. (2013). Decision heuristics and tax perception - an analysis of a tax-cut-cum-base-broadening policy, Journal of Economic Psychology, 35, 1-16.

Blaufus, K., Bob J., Lorenz, D. and Trinks, M. (2016). How Will the Court Decide? - Tax Experts’ Versus Laymen's Predictions. European Accounting Review, 25(4), 771-792.

Blaufus, K., Bob, J., Otto, P. E. and Wolf, N. (2017): The Effect of Tax Privacy on Tax Compliance – An Experimental Investigation, European Accounting Review, 26(3), 561-580.

Blaufus, K., Eichfelder, S. and Hundsdoerfer, J. (2014). Income tax compliance costs of working individuals: Empirical evidence from Germany. Public Finance Review 42 (2014), 800-829.

Blaufus, K., Hechtner, F. and Jarzembski, J. K. (2019). The Income Tax Compliance Costs of Private Households: Empirical Evidence from Germany. Public Finance Review, 47(5), 925-966.

Blaufus, K., Hundsdoerfer, J., Jacob, M. and Sünwoldt, M. (2016). Does legality matter? The case of tax avoidance and evasion, Journal of Economic Behavior & Organization, 127, 182-206.

Blaufus, K., Möhlmann, A. and Schwäbe, A. N. (2019). Stock Price Reactions to News about Corporate Tax Avoidance and Evasion, Journal of Economic Psychology 72, 278-292.

Blaufus, K. and Ortlieb, R. (2009). Is simple better? A conjoint analysis of the effects of tax complexity on employee preferences concerning company pension plans. Schmalenbach Business Review, 61(1), 60-83.

D'Acunto, F., Prokopczuk, M. and Weber, M. (2019). Historical Antisemitism, Ethnic Specialization, and Financial Development. Review of Economic Studies, 86(3), 1170-1206.

Dräger, L. and Lamla, M. J. (2017). Explaining Disagreement on Interest Rates in a Taylor-rule Setting. The Scandinavian Journal of Economics 119, 987-1009.

Dräger, L. and Lamla, M. J. (2017). Imperfect information and consumer inflation expectations: Evidence from microdata. Oxford Bulletin of Economics and Statistics, 79(6), 933-968.

Dräger, L., Lamla, M. J. and Pfajfar, D. (2016). Are survey expectations theory-consistent? The role of central bank communication and news. European Economic Review, 85, 84-111.

Dräger, L. and Nghiem, G. (2020). Are Consumers’ Spending Decisions in Line With an Euler Equation? The Review of Economics and Statistics, forthcoming.

Dräger, L. and Proaño, C. (2018): Cross-Border Banking and Macroprudential Policies in Asymmetric Currency Unions, Macroeconomic Dynamics, forthcoming

Dreher, A., Gassebner, M. and Schaudt, P. (2020). The Effect of Migration on Terror – Made at Home or Imported from Abroad? Canadian Journal of Economics, forthcoming.

Gassebner, M. and Gnutzmann-Mkrtchyan, A. (2018). Politicized Trade: What Drives Withdrawal of Trade Preferences? Economics Letters 167:10-13.

Gnutzmann, H. and Gnutzmann-Mkrtchyan, A. (2019). The Silent Success of Customs Unions. Canadian Journal of Economics 52(1): 178-224.

Henn, C. and Gnutzmann-Mkrtchyan, A. (2018). Peeling Away the Layers: Impacts of Durable Tariff Elimination. Journal of International Economics 115: 259-276.

Hollstein, F. and Prokopczuk, M. (2018). How Aggregate Volatility-of-Volatility Affects Stock Returns. Review of Asset Pricing Studies, 8, 253-292.

Hollstein, F., Prokopczuk, M. and Wese Simen, C. (2019). Beta Uncertainty, Journal of Banking and Finance, R&R 2nd round.

Hollstein, F., Nguyen, D.B.B. and Prokopczuk, M. (2019). Asset Prices and "the Devil(s) You Know". Journal of Banking and Finance, 105, 20-35.

Hollstein, F., Prokopczuk, M. and Wese Simen, C. (2019). The Conditional Capital Asset Pricing Model Revisited: Evidence from High-Frequency Betas. Management Science, forthcoming.

Kaufmann, H., Heinen, F. and Sibbertsen, P. (2014). The Dynamics of Real Exchange Rates: A Reconsideration. Journal of Applied Econometrics, 29, 758-773.

Mauch, C. and Schöndube, J. R. (2019). Controlling scarce working time in a multi‐task incentive problem. European Accounting Review, 28, 151-175.

Nguyen, D. B. B., Prokopczuk, M. and Sibbertsen, P. (2020). The Memory of Stock Return Volatility: Asset Pricing Implications. Journal of Financial Markets, 47, No. 100487.

Schöndube-Pirchegger, B. and Schöndube, J.R. (2012). The value of delegation in dynamic agency. Management Accounting Research, 23, 158-170.

Sibbertsen, P., Leschinski, C. and Busch, M. (2018). A Multivariate Test against Spurious Long Memory. Journal of Econometrics 203: 33-49.