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

17

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4,494

TOTAL CITATIONS
Rank 39,465

SSRN RANKINGS

Top 39,465

in Total Papers Citations

8

Scholarly Papers (17)

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1.

Independence, Low Balling, and Learning Effects

Number of pages: 35 Posted: 29 Aug 2007
Dirk Simons
University of Mannheim - Accounting and Taxation
Downloads 699 (74,753)

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

2.

The German Business Panel: Firm-Level Data for Accounting and Taxation Research

TRR 266 Accounting for Transparency Working Paper Series No. 46
Number of pages: 60 Posted: 03 Feb 2021 Last Revised: 12 Aug 2024
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
Downloads 687 (76,369)

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JEL classification: C81, D22, D25, D80, D84, H00, H12, H32, H20, H24, H25, M40, R38 Covid-19, Firm survey data, German Business Panel, Survey design, Tax Expectations, VAT

3.

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 460 (125,647)
Citation 1

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

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 444 (131,032)

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

5.

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

Downloads 419 (140,317)

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 289 (208,898)

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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 130 (434,850)

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Mangerial Renumeration, Principal-Agent, Stock Options, Taxation

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 402 (147,234)

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

7.

The Value of Negotiating Cost-Based Transfer Prices

Downloads 263 (231,455)

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 185 (322,529)

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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 78 (622,136)

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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 249 (244,413)
Citation 5

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

9.

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: 39 Posted: 27 Jul 2022 Last Revised: 16 Jan 2024
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 Business School
Downloads 222 (273,039)

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

10.

Information Design in Coordination Games with Risk Dominant Equilibrium Selection

TRR 266 Accounting for Transparency Working Paper Series No. 23
Number of pages: 28 Posted: 24 Apr 2020 Last Revised: 01 Feb 2023
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 195 (308,081)

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

11.

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

Downloads 173 (343,055)
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 100 (531,024)

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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
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 73 (645,730)
Citation 1

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

12.

Taxing network products - the impact on decisions of MNEs

TRR 266 Accounting for Transparency Working Paper Series No. 64
Number of pages: 36 Posted: 28 Sep 2021 Last Revised: 25 Oct 2023
Regina Ortmann, Dirk Simons and Dennis Voeller
Paderborn UniversityTRR 266 Accounting for Transparency, University of Mannheim - Accounting and Taxation and TBS Business School
Downloads 132 (428,242)
Citation 1

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global tax reform, network products, profit shifting, sales effects, tax-induced distortions, transfer pricing

13.

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 119 (463,750)

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disclosure regulation, enforcement, mandatory disclosure, voluntary disclosure

14.

The German Business Panel: Firm-Level Data for Accounting and Taxation Research 

European Accounting Review,  (forthcoming) [10.1080/09638180.2024.2403467]
Number of pages: 49 Posted: 03 Oct 2024
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
Downloads 30 (915,446)

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Firm survey data, German Business Panel, Survey design, Tax Expectations, VAT, Covid-19

15.

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

Downloads 0 (1,244,375)

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 Business School

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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 Würzburg - Business Administration & Economics, University of Mannheim - Accounting and Taxation and TBS Business School

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Business transfers, Inheritance tax, Preferential tax treatment, Simulation

16.

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

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

17.

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

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