Kathleen Andries

WHU - Otto Beisheim School of Management

Burgplatz 2

Vallendar, 56179

Germany

  • WHU - Otto Beisheim School of Management

SCHOLARLY PAPERS

3

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858

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27

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Scholarly Papers (3)

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1.

The Effect of Corporate Taxation on Bank Transparency: Evidence from Loan Loss Provisions

Journal of Accounting & Economics (JAE), Vol. 63, No. 2-3, 2017
Number of pages: 60 Posted: 15 Feb 2016 Last Revised: 28 Sep 2017
Kathleen Andries, John Gallemore and Martin Jacob
WHU - Otto Beisheim School of Management, University of North Carolina Kenan-Flagler Business School and WHU - Otto Beisheim School of Management
Downloads 570 (83,494)
Citation 21

Abstract:

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bank transparency, bank regulation, loan loss provisions, corporate taxation

2.

Stock Market Development and the Financing Role of IPOs in Acquisitions

Number of pages: 39 Posted: 08 Sep 2016 Last Revised: 21 Sep 2018
Nihat Aktas, Kathleen Andries, Ettore Croci and Ali Ozdakak
WHU - Otto Beisheim School of Management, WHU - Otto Beisheim School of Management, Catholic University of the Sacred Heart of Milan and WHU - Otto Beisheim School of Management
Downloads 215 (242,619)
Citation 2

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stock market development, bank-based financial system, merger and acquisition, IPO, financial constraint

3.

To Shift or Not to Shift? Intertemporal Income Shifting As a Response to the Risk Capital Allowance Introduction in Belgium

European Accounting Review, Forthcoming
Number of pages: 43 Posted: 30 Aug 2016
Kathleen Andries, Martine Cools and Steve Van Uytbergen
WHU - Otto Beisheim School of Management, KU Leuven - Faculty of Business and Economics (FEB) and Lessius Hogeschool
Downloads 73 (545,389)
Citation 4

Abstract:

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Business taxation, Regulation change, Tax incentives, Profit shifting