Dirk Simons

University of Mannheim - Accounting and Taxation

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

Mannheim, 68131

Germany

SCHOLARLY PAPERS

11

DOWNLOADS
Rank 20,103

SSRN RANKINGS

Top 20,103

in Total Papers Downloads

2,351

CITATIONS

7

Scholarly Papers (11)

1.

Independence, Low Balling, and Learning Effects

Number of pages: 35 Posted: 29 Aug 2007
Dirk Simons
University of Mannheim - Accounting and Taxation
Downloads 615 (42,168)

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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
Bielefeld University - Department of Business Administration and Economics, University of Graz, Center for Accounting Research and University of Mannheim - Accounting and Taxation
Downloads 410 (70,204)

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

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

CESifo Working Paper Series No. 815
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 260 (116,036)

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Stock Options, Principal-agent, Taxation

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

Schmalenbach Business Review, Vol. 55, pp. 321-341, October 2003
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 97 (270,706)

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Mangerial Renumeration, Principal-Agent, Stock Options, Taxation

4.

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 347 (85,253)

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

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 151 (193,640)

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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 56 (372,299)

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

6.

A Carrot Without a Stick - Whistleblowing Rewards Under the Dodd-Frank Act

Number of pages: 56 Posted: 15 Aug 2016 Last Revised: 19 Jul 2018
Benedikt Franke, Henrik Moser and Dirk Simons
University of Mannheim - Accounting and Taxation, University of Mannheim - Accounting and Taxation and University of Mannheim - Accounting and Taxation
Downloads 160 (184,045)

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Corporate Governance, Dodd-Frank Act, Fraud, Misreporting, Retaliation, SEC, Whistleblowing

7.

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 154 (190,075)

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

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
Bielefeld University - Department of Business Administration and Economics, University of Graz, Center for Accounting Research and University of Mannheim - Accounting and Taxation
Downloads 60 (359,512)

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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
Bielefeld University - Department of Business Administration and Economics, University of Graz, Center for Accounting Research and University of Mannheim - Accounting and Taxation
Downloads 41 (426,720)
Citation 1

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

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 Mannheim - Accounting and Taxation, University of Mannheim - Accounting and Taxation and University of Mannheim - Accounting and Taxation

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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 Mannheim - Accounting and Taxation, University of Mannheim - Accounting and Taxation and University of Mannheim - Accounting and Taxation

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Business transfers, Inheritance tax, Preferential tax treatment, Simulation

10.

Discretionary Aggregation

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

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

11.

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

European Accounting Review, Vol. 12, No. 1, 2003
Posted: 03 Mar 2003
Anne Chwolka and Dirk Simons
Bielefeld University - Department of Business Administration and Economics and University of Mannheim - Accounting and Taxation

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