Dirk Simons

University of Mannheim - Accounting and Taxation

Professor of Business Administration and Accounting, Chair of Business Administration and Accounting

Mannheim, 68131

Germany

  • University of Mannheim - Accounting and Taxation

SCHOLARLY PAPERS

16

DOWNLOADS
Rank 23,099

SSRN RANKINGS

Top 23,099

in Total Papers Downloads

3,132

SSRN CITATIONS

2

CROSSREF CITATIONS

10

Scholarly Papers (16)

Actions:
Email selected abstracts
1.

Independence, Low Balling, and Learning Effects

Number of pages: 35 Posted: 29 Aug 2007
Dirk Simons
University of Mannheim - Accounting and Taxation
Downloads 652 (57,393)

Abstract:

Loading...

Auditing, Big-Four, Fee-Cutting, Independence, Low Balling, Sarbanes-Oxley Act, Scheduling, Theory of Learning Curves

2.

Transfer Pricing or Formula Apportionment? Tax-Induced Distortions of Multinationals' Investment and Production Decisions

CESifo Working Paper Series No. 2020, Arqus Quantitative Tax Research Discussion Paper No. 27
Number of pages: 44 Posted: 22 Jun 2007
Jan Thomas Martini, Rainer Niemann and Dirk Simons
Bielefeld University - Department of Business Administration and Economics, University of Graz, Center for Accounting Research and University of Mannheim - Accounting and Taxation
Downloads 432 (95,318)
Citation 1

Abstract:

Loading...

capital budgeting, formula apportionment, international taxation, investment incentives, multinational groups, transfer pricing

3.

A Rational for the Payback Criterion: An Application of Almost Stochastic Dominance to Capital Budgeting

Number of pages: 38 Posted: 11 Nov 2008
Hermann Jahnke and Dirk Simons
Bielefeld University and University of Mannheim - Accounting and Taxation
Downloads 383 (109,517)

Abstract:

Loading...

capital budgeting, decision procedures, investment appraisal, net present value, payback method, almost stochastic dominance, risk aversion, uncertainty

4.

Costs, Benefits, and Tax-Induced Distortions of Stock Option Plans

Downloads 367 (114,874)
Citation 2

Costs, Benefits, and Tax-Induced Distortions of Stock Option Plans

Number of pages: 34 Posted: 11 Dec 2002
Rainer Niemann and Dirk Simons
University of Graz, Center for Accounting Research and University of Mannheim - Accounting and Taxation
Downloads 265 (161,203)

Abstract:

Loading...

Stock Options, Principal-agent, Taxation

Costs, Benefits, and Tax-Induced Distortions of Stock Option Plans

Number of pages: 21 Posted: 06 Jun 2004
Rainer Niemann and Dirk Simons
University of Graz, Center for Accounting Research and University of Mannheim - Accounting and Taxation
Downloads 102 (360,401)

Abstract:

Loading...

Mangerial Renumeration, Principal-Agent, Stock Options, Taxation

5.

The German Business Panel: Evidence on Accounting and Business Taxation

TRR 266 Accounting for Transparency Working Paper Series No. 46
Number of pages: 149 Posted: 03 Feb 2021 Last Revised: 02 Aug 2022
Jannis Bischof, Philipp Dörrenberg, Davud Rostam‐Afschar, Dirk Simons and Johannes Voget
University of Mannheim - Accounting and Taxation, University of Mannheim, University of Mannheim, University of Mannheim - Accounting and Taxation and University of Mannheim - Accounting and Taxation
Downloads 298 (143,548)

Abstract:

Loading...

COVID-19, Crisis, Firm survey data, German Business Panel, Survey design, VAT

6.

A Carrot Without a Stick - The Effect of Monetary Rewards on Corporate Whistleblowing

Number of pages: 45 Posted: 15 Aug 2016 Last Revised: 10 Aug 2020
Benedikt Franke, Henrik Moser and Dirk Simons
University of Würzburg - Business Administration & Economics, University of Mannheim - Accounting and Taxation and University of Mannheim - Accounting and Taxation
Downloads 268 (159,982)

Abstract:

Loading...

Corporate Governance, Fraud, Misreporting, Retaliation, Reward, Whistleblowing

7.

The Value of Negotiating Cost-Based Transfer Prices

Downloads 216 (197,023)

The Value of Negotiating Cost-Based Transfer Prices

Number of pages: 27 Posted: 07 Nov 2008
Anne Chwolka, Jan Thomas Martini and Dirk Simons
Otto-von_Guericke University of Magdeburg, Bielefeld University - Department of Business Administration and Economics and University of Mannheim - Accounting and Taxation
Downloads 158 (259,585)

Abstract:

Loading...

Administered Transfer Pricing, Decentralization, Decision Delegation, Investment Incentives, Negotiated Transfer Pricing

The Value of Negotiating Cost-Based Transfer Prices

BuR Business Research Journal, Vol. 3, No. 2, November 2010
Number of pages: 19 Posted: 06 Nov 2010
Anne Chwolka, Jan Thomas Martini and Dirk Simons
Otto-von_Guericke University of Magdeburg, Bielefeld University - Department of Business Administration and Economics and University of Mannheim - Accounting and Taxation
Downloads 58 (498,618)

Abstract:

Loading...

transfer pricing, centralized management, decentralized management, investment, product differentiation, negotiations

8.

Audit Market Segmentation –The Impact of Mid-Tier Firms on Competition

Number of pages: 29 Posted: 11 Oct 2014
Dirk Simons and Nicole Zein
University of Mannheim - Accounting and Taxation and University of Mannheim
Downloads 196 (215,445)
Citation 2

Abstract:

Loading...

Audit Market Structure, Audit Supply Concentration, Big-4, Hotelling, Mid-tier Auditors, Product Differentiation, Segmentation

9.

Management Incentives Under Formula Apportionment - Tax-Induced Distortions of Effort and Compensation in a Principal-Agent Setting

Downloads 119 (322,012)
Citation 1

Management Incentives Under Formula Apportionment - Tax-Induced Distortions of Effort and Compensation in a Principal-Agent Setting

CESifo Working Paper Series No. 4908
Number of pages: 52 Posted: 20 Aug 2014
Jan Thomas Martini, Rainer Niemann and Dirk Simons
Bielefeld University - Department of Business Administration and Economics, University of Graz, Center for Accounting Research and University of Mannheim - Accounting and Taxation
Downloads 69 (456,344)

Abstract:

Loading...

common consolidated corporate tax base, formula apportionment, managerial compensation, multi-jurisdictional entities, principal-agent-problem

Management Incentives Under Formula Apportionment – Tax-Induced Distortions of Effort and Compensation in a Principal-Agent Setting

Arqus Quantitative Tax Research Discussion Paper No. 168
Number of pages: 54 Posted: 11 Jul 2014
Jan Thomas Martini, Rainer Niemann and Dirk Simons
Bielefeld University - Department of Business Administration and Economics, University of Graz, Center for Accounting Research and University of Mannheim - Accounting and Taxation
Downloads 50 (533,923)
Citation 1

Abstract:

Loading...

Common Consolidated Corporate Tax Base, Formula Apportionment, Managerial Compensation, Multi-Jurisdictional Entities, Principal-Agent-Problem

10.

Information Design in Coordination Games with Risk Dominant Equilibrium Selection

TRR 266 Accounting for Transparency Working Paper Series No. 23
Number of pages: 26 Posted: 24 Apr 2020 Last Revised: 26 May 2021
Michael Ebert, Joseph (Jay) B. Kadane, Joseph (Jay) B. Kadane, Dirk Simons and Jack Douglas Stecher
University of Paderborn, Carngeie Mellon UniversityCarnegie Mellon University - David A. Tepper School of Business, University of Mannheim - Accounting and Taxation and University of Alberta - Department of Accounting, Operations & Information Systems
Downloads 94 (376,986)

Abstract:

Loading...

Bayesian Persuasion, Coordination, Information Design, Neyman-Pearson Lemma, Risk Dominance

11.

Real effects of an international tax reform for MNEs

TRR 266 Accounting for Transparency Working Paper Series No. 64
Number of pages: 41 Posted: 28 Sep 2021
Regina Ortmann, Dirk Simons and Dennis Voeller
Paderborn UniversityTRR 266 Accounting for Transparency, University of Mannheim - Accounting and Taxation and TBS Education
Downloads 66 (460,931)

Abstract:

Loading...

BEPS, corporate taxation, minimum taxation, profit shifting, tax avoidance

12.

Enforcement and disclosure

TRR 266 Accounting for Transparency Working Paper Series No. 85
Number of pages: 40 Posted: 18 Jul 2022
Benedikt Franke and Dirk Simons
University of Würzburg - Business Administration & Economics and University of Mannheim - Accounting and Taxation
Downloads 23 (678,657)

Abstract:

Loading...

disclosure regulation, enforcement, mandatory disclosure, voluntary disclosure

13.

Incentive effects of tax transparency: does country-by-country reporting call for arbitration?

TRR 266 Accounting for Transparency Working Paper Series No. 93
Number of pages: 54 Posted: 27 Jul 2022
Jan Thomas Martini, Rainer Niemann, Dirk Simons and Dennis Voeller
Bielefeld University - Department of Business Administration and Economics, University of Graz, Center for Accounting Research, University of Mannheim - Accounting and Taxation and TBS Education
Downloads 18 (717,991)

Abstract:

Loading...

BEPS, country-by-country reporting, double taxation, profit shifting, tax avoidance, tax base allocation

14.

How Do Employment Tax Credits Work? – An Analysis of the German Inheritance Tax

Downloads 0 (907,776)

How Do Employment Tax Credits Work? – An Analysis of the German Inheritance Tax

ZEW - Centre for European Economic Research Discussion Paper No. 14-090
Posted: 13 Nov 2014
Benedikt Franke, Dirk Simons and Dennis Voeller
University of Würzburg - Business Administration & Economics, University of Mannheim - Accounting and Taxation and TBS Education

Abstract:

Loading...

Alternative tax treatments, Employment tax credits, Inheritance tax, Simulation

Who Benefits from the Preferential Treatment of Business Property under the German Inheritance Tax?

Journal of Business Economics, 86, p. 997-1041
Posted: 09 Dec 2014 Last Revised: 10 Nov 2016
Benedikt Franke, Dirk Simons and Dennis Voeller
University of Würzburg - Business Administration & Economics, University of Mannheim - Accounting and Taxation and TBS Education

Abstract:

Loading...

Business transfers, Inheritance tax, Preferential tax treatment, Simulation

15.

Discretionary Aggregation

Accounting Review, Forthcoming http://dx.doi.org/10.2308/accr-51434
Posted: 23 Jul 2014 Last Revised: 09 Mar 2016
Michael Ebert, Dirk Simons and Jack Douglas Stecher
University of Paderborn, University of Mannheim - Accounting and Taxation and University of Alberta - Department of Accounting, Operations & Information Systems

Abstract:

Loading...

Aggregation, Disclosure, Persuasion, Reporting Discretion, Segment Reporting, Sender-Receiver Games

16.

Impacts of Revenue Sharing, Profit Sharing, and Transfer Pricing on Quality-Improving Investments

Posted: 03 Mar 2003
Anne Chwolka and Dirk Simons
Bielefeld University - Department of Business Administration and Economics and University of Mannheim - Accounting and Taxation

Abstract:

Loading...

underinvestment-problem, transfer pricing, surplus-sharing rules, incentive-compatible profit allocation, revenue sharing