@techreport{21419, abstract = {{This paper analyzes the association between tax complexity and foreign direct investments (FDI) based on the newly developed Tax Complexity Index (TCI) and its components. For a sample of 15,607 new foreign subsidiaries, we find no association between total tax complexity, as proxied by the TCI, and the location probability. When we decompose the TCI into tax code complexity and tax framework complexity, we find opposing associations. Tax code complexity is positively related to the location probability, while tax framework complexity is negatively related to it. These associations are, for example, driven by the complexity of transfer pricing and loss offset regulations in the tax code and the dimensions guidance, audits, as well as filing and payments, in the tax framework. In additional analyses, we find that the associations are sensitive to certain characteristics, such as country-specific and firm-specific characteristics. For example, the positive tax code association diminishes when tax rates are high. Overall, we are the first to provide empirical evidence on potential cost-benefit tradeoffs of tax complexity for FDI and thereby enhance prior literature, which has primarily focused on the costs of tax complexity.}}, author = {{Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren and Voget, Johannes}}, title = {{{The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries}}}, volume = {{No. 13}}, year = {{2020}}, } @article{21422, author = {{Sureth-Sloane, Caren}}, journal = {{AWV-Informationen}}, number = {{5}}, pages = {{16--19}}, title = {{{Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland}}}, year = {{2020}}, } @article{21539, author = {{Ortmann, Regina and Pelster, Matthias and Wengerek, Sascha Tobias}}, issn = {{1544-6123}}, journal = {{Finance Research Letters}}, title = {{{COVID-19 and investor behavior}}}, doi = {{10.1016/j.frl.2020.101717}}, year = {{2020}}, } @inproceedings{17348, author = {{Kucklick, Jan-Peter and Müller, Oliver}}, booktitle = {{Symposium on Statistical Challenges in Electronic Commerce Research (SCECR)}}, title = {{{Location, location, location: Satellite image-based real-estate appraisal}}}, year = {{2020}}, } @article{17361, author = {{Johansson-Pajala, Rose-Marie and Thommes, Kirsten and Hoppe, Julia Amelie and Tuisku, Outi and Hennala, Lea and Pekkarinen, Satu and Melkas, Helina and Gustafsson, Christine}}, journal = {{International Journal of Social Robotics}}, pages = {{1--15}}, title = {{{Care Robot Orientation: What, Who and How? Potential Users` Perceptions}}}, doi = {{10.1007/s12369-020-00619-y}}, year = {{2020}}, } @article{17366, author = {{Hoppe, Julia Amelie and Johansson-Pajala, Rose-Marie and Gustafsson, Christine and Melkas, Helinä and Tusku, Outi and Pekkarinen, Satu and Hennala, Lea}}, issn = {{2364-9208}}, journal = {{Industrie 4.0 Management}}, title = {{{Technologieorientierung zu Assistenzrobotik – Welche Akzeptanz besteht bei der Einführung von Assistenzrobotik für die Pflege älterer Menschen?}}}, volume = {{2}}, year = {{2020}}, } @inbook{17367, author = {{Hoppe, Julia Amelie and Johansson-Pajala, Rose-Marie and Gustafsson, Christine and Melkas, Helinä and Tusku, Outi and Pekkarinen, Satu and Hennala, Lea and Thommes, Kirsten}}, booktitle = {{Aging between Participation and Simulation - Ethical Dimensions of Socially Assistive Technologies in elderly care }}, editor = {{Haltaufderheide, Joschka and Hovemann, Johanna and Vollmann, Jochen}}, pages = {{139--156}}, publisher = {{De Gruyter}}, title = {{{Assistive robots in care: Expectations and perceptions of older people}}}, doi = {{10.1515/9783110677485-009}}, year = {{2020}}, } @inproceedings{17368, author = {{Vorbohle, Christian and Szopinski, Daniel and Kundisch, Dennis}}, editor = {{Shishkov, B.}}, isbn = {{978-3-030-52305-3}}, location = {{Potsdam, Germany}}, publisher = {{Springer}}, title = {{{Business Model Dependencies: Towards conceptualizing dependencies for extending modeling languages for business models}}}, volume = {{391}}, year = {{2020}}, } @techreport{17703, abstract = {{Employing a unique sample of 2,849 tariff imposition announcements by and against the United States (U.S.) over the period from 2018 to 2019, this study analyzes the impact of recent tariff announcements on share prices from 859 U.S. companies. We provide evidence for negative (cumulative) average abnormal stock returns due to tariff announcements during a symmetric three-day event window. We suggest that stock market investors expect adverse impacts of tariff impositions, e.g. a decrease in the companies' future cash flows and a threat of retaliation. The negative wealth effects are observed irrespective of whether the Trump administration announces safeguard tariffs to protect domestic firms or a retaliation is declared by foreign countries. Moreover, building several subsamples, we find that the adverse impact is mostly driven by announcements involving China and is associated with a variety of sector, tariff, trade and firm characteristics.}}, author = {{Wengerek, Sascha Tobias}}, keywords = {{event study, international relations, protectionism, strategic trade policy, tariffs, trade conflict}}, pages = {{63}}, title = {{{Share price reactions to tariff imposition announcements in the Trump era - An event study of the trade conflict}}}, year = {{2020}}, } @article{17730, author = {{Ortmann, Regina and Pelster, Matthias and Wengerek, Sascha Tobias}}, issn = {{1544-6123}}, journal = {{Finance Research Letters}}, title = {{{COVID-19 and investor behavior}}}, doi = {{10.1016/j.frl.2020.101717}}, volume = {{37}}, year = {{2020}}, } @article{19043, author = {{Hasso, Tim and Pelster, Matthias and Breitmayer, Bastian}}, issn = {{2214-6350}}, journal = {{Journal of Behavioral and Experimental Finance}}, title = {{{Terror attacks and individual investor behavior: Evidence from the 2015–2017 European terror attacks}}}, doi = {{10.1016/j.jbef.2020.100397}}, volume = {{28}}, year = {{2020}}, } @techreport{20873, author = {{Sievers, Sönke and Keienburg, Georg and Degen, Dominik and Söllner, Tobias and Kashyrkin, Anton}}, publisher = {{The Boston Consulting Group, Inc., M&A Report}}, title = {{{Alternative Deals Gain Traction}}}, year = {{2020}}, } @article{20874, author = {{Sievers, Sönke and Degen, Dominik and Kim, Daniel and Kengelbach, Jens}}, journal = {{M&A Review}}, pages = {{266--271}}, title = {{{Downturn M&A: Die Erfolgsstrategie der Stunde?}}}, year = {{2020}}, } @article{20882, author = {{Hoffmann, Christin and Thommes, Kirsten}}, issn = {{0167-2681}}, journal = {{Journal of Economic Behavior & Organization}}, pages = {{49--65}}, title = {{{Can digital feedback increase employee performance and energy efficiency in firms? Evidence from a field experiment}}}, doi = {{10.1016/j.jebo.2020.09.034}}, year = {{2020}}, } @article{20883, abstract = {{We experimentally compare the consequences for group cooperation of two decision mechanisms involving the extension of group membership. We analyze an exogenous decision (random draw) and an endogenous decision (made by a particular group member) mechanism to extend a temporary agent’s group membership. Our results reveal that the prospect of group membership extension affects not only the temporary but also the permanent group members’ contributions with an endogenous mechanism.}}, author = {{Grund, Christian and Harbring, Christine and Thommes, Kirsten and Tilkes, Katja Rebecca}}, issn = {{2073-4336}}, journal = {{Games}}, title = {{{Decisions on Extending Group Membership—Evidence from a Public Good Experiment}}}, doi = {{10.3390/g11040061}}, year = {{2020}}, } @techreport{22161, author = {{Kundisch, Dennis}}, pages = {{1}}, title = {{{Digitale mehrseitige Plattformen – Besser verstehen, wie digitale Plattformen funktionieren}}}, volume = {{3}}, year = {{2020}}, } @techreport{22207, author = {{Kundisch, Dennis}}, pages = {{48}}, title = {{{Das Technologiedesign umfassend und strukturiert anpassen}}}, volume = {{2}}, year = {{2020}}, } @techreport{22208, author = {{Kundisch, Dennis}}, pages = {{15}}, title = {{{Förderung von Kompetenzen im Bereich Wirtschat 4.0 an Fachschulen}}}, volume = {{1}}, year = {{2020}}, } @article{6202, author = {{Szopinski, Daniel and Schoormann, T. and John, Thomas and Knackstedt, R. and Kundisch, Dennis}}, journal = {{Electronic Markets}}, number = {{3}}, pages = {{469--494}}, title = {{{Software tools for business model innovation: Current state and future challenges}}}, volume = {{30}}, year = {{2020}}, } @article{4627, author = {{Kaimann, Daniel}}, journal = {{Applied Economics Letters}}, number = {{16}}, pages = {{1366--1370}}, title = {{{Ancillary market signaling: A two-stage model of economic reputation on ancillary market success}}}, doi = {{10.1080/13504851.2019.1683136}}, volume = {{27}}, year = {{2020}}, }