Katrin Weiskirchner-Merten

Vienna University of Economics and Business - Department of Finance, Accounting & Statistics

Welthandelsplatz 1

Vienna, 1020

Austria

SCHOLARLY PAPERS

5

DOWNLOADS

176

SSRN CITATIONS

0

CROSSREF CITATIONS

2

Scholarly Papers (5)

When do firms use one set of books in an international tax compliance game?

WU International Taxation Research Paper Series No. 2017-08
Number of pages: 46 Posted: 01 Sep 2017 Last Revised: 15 Sep 2021
Rebecca Reineke, Katrin Weiskirchner-Merten and Stefan Wielenberg
Leibniz Universität Hannover, Vienna University of Economics and Business - Department of Finance, Accounting & Statistics and Leibniz Universität Hannover
Downloads 132 (296,421)
Citation 2

Abstract:

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transfer pricing, two sets of books, one set of books, strategic tax auditor

When do firms use one set of books in an international tax compliance game?

Review of Accounting Studies, forthcoming
Posted: 22 Dec 2021
Rebecca Reineke, Katrin Weiskirchner-Merten and Stefan Wielenberg
Leibniz Universität Hannover, Vienna University of Economics and Business - Department of Finance, Accounting & Statistics and Leibniz Universität Hannover

Abstract:

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transfer pricing, two sets of books, one set of books, strategic tax auditor

2.

Shareholders’ Benefit from Bank Representatives on the Board

Number of pages: 42 Posted: 06 Jan 2020 Last Revised: 18 Jan 2022
Sandra Kronenberger and Katrin Weiskirchner-Merten
Johannes Gutenberg University Mainz - Gutenberg School of Economics and Management and Vienna University of Economics and Business - Department of Finance, Accounting & Statistics
Downloads 31 (616,916)

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board of directors, bank representative, risk, managerial compensation, borrowing costs

3.

Internet appendix for: 'When do firms use one set of books in an international tax compliance game?'

Number of pages: 12 Posted: 30 Sep 2021 Last Revised: 21 Dec 2021
Rebecca Reineke, Katrin Weiskirchner-Merten and Stefan Wielenberg
Leibniz Universität Hannover, Vienna University of Economics and Business - Department of Finance, Accounting & Statistics and Leibniz Universität Hannover
Downloads 13 (751,598)

Abstract:

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transfer pricing, two sets of books, one sets of books, strategic tax auditor

4.

Capital Budgeting and Managerial Empire Building

Accounting and Business Research, Forthcoming
Posted: 07 Feb 2022
Katrin Weiskirchner-Merten
Vienna University of Economics and Business - Department of Finance, Accounting & Statistics

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empire building, capital budgeting, compensation, overinvestment, underinvestment

5.

Transfer Pricing and Location of Intangibles - Spillover and Tax Avoidance through Profit Shifting

Journal of Management Accounting Research, Forthcoming, https://doi.org/10.2308/JMAR-19-052, WU International Taxation Research Paper Series No. 2019-01
Posted: 15 Jan 2019 Last Revised: 18 Dec 2020
Rebecca Reineke and Katrin Weiskirchner-Merten
Leibniz Universität Hannover and Vienna University of Economics and Business - Department of Finance, Accounting & Statistics

Abstract:

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profit shifting, intangibles, spillover, transfer pricing, location