@article{57395, abstract = {{Innovation-oriented firms encourage their staff to generate ideas, but lack the resources to sponsor them all. Entrepreneurially minded employees may respond to this discrepancy with creative deviance, i.e., pursue ideas despite managerial orders to stop. We elucidate this understudied flipside of corporate entrepreneurship by theorising and testing organisational and individual antecedents to creative deviance. Strain theory leads us to hypothesise that organisational support for innovation reduces creative deviance. Based on achievement goal theory, we conjecture that mastery goals foster creative deviance. These predictors are expected to interact in their impact on creative deviance. Data from 659 employees support our hypotheses. Our study contributes to corporate entrepreneurship theory by expounding an important, but so far understudied form of innovative behaviour, extends strain theory by showing how individual traits can reinforce or mitigate the structural strain created by organisations, and advances research on achievement goals by connecting mastery achievement orientation to deviant behaviour. In terms of practical implications, our study indicates how leaders may promote compliant innovation through organisational support and how they can increase person-job fit by screening candidates’ achievement goals during recruitment.}}, author = {{TENZER, HELENE and Yang, Philip}}, issn = {{1363-9196}}, journal = {{International Journal of Innovation Management}}, number = {{02}}, publisher = {{World Scientific Pub Co Pte Ltd}}, title = {{{THE IMPACT OF ORGANISATIONAL SUPPORT AND INDIVIDUAL ACHIEVEMENT ORIENTATION ON CREATIVE DEVIANCE}}}, doi = {{10.1142/s1363919620500206}}, volume = {{24}}, year = {{2019}}, } @article{57398, author = {{Yang, Philip and Riepe, Jan and Moser, Katharina and Pull, Kerstin and Terjesen, Siri}}, issn = {{1048-9843}}, journal = {{The Leadership Quarterly}}, number = {{5}}, publisher = {{Elsevier BV}}, title = {{{Women directors, firm performance, and firm risk: A causal perspective}}}, doi = {{10.1016/j.leaqua.2019.05.004}}, volume = {{30}}, year = {{2019}}, } @phdthesis{49216, author = {{Radermacher, Katharina}}, publisher = {{Universitätsbibliothek}}, title = {{{How corporate architecture affects job seekers. Experimental evidence of signal-based mechanism.}}}, year = {{2019}}, } @article{59798, author = {{Radermacher, Katharina and Tovote, D.}}, journal = {{Personlawirtschaft}}, pages = {{51--53}}, title = {{{Mein Büro - Dein Büro}}}, year = {{2019}}, } @inproceedings{45925, author = {{Schwabl, Franziska}}, location = {{Graz}}, title = {{{Digitale Inszenierungspraktiken Jugendlicher}}}, year = {{2019}}, } @article{2727, author = {{Gries, Thomas and Redlin, Margarete}}, issn = {{1024-2694}}, journal = {{Defence and Peace Economics}}, number = {{3}}, pages = {{309--323}}, publisher = {{Informa UK Limited}}, title = {{{Pirates – The Young and the Jobless: The Effect of Youth Bulges and Youth Labor Market Integration on Maritime Piracy}}}, doi = {{10.1080/10242694.2017.1333797}}, volume = {{30}}, year = {{2019}}, } @article{10090, author = {{Gries, Thomas}}, issn = {{0569-4345}}, journal = {{The American Economist}}, title = {{{A New Theory of Demand-Restricted Growth: The Basic Idea}}}, doi = {{10.1177/0569434519846477}}, year = {{2019}}, } @article{63913, author = {{Mir Djawadi, Behnud and Nieken, Petra}}, issn = {{1556-5068}}, journal = {{SSRN Electronic Journal}}, publisher = {{Elsevier BV}}, title = {{{Labor Market Chances of Whistleblowers - Potential Drivers of Discrimination}}}, doi = {{10.2139/ssrn.3481126}}, year = {{2019}}, } @article{20688, abstract = {{We offer the first empirical analysis connecting the timing of general partner (GP) compensation to private equity fund performance. Using detailed information on limited partnership agreements between private equity limited and general partners, we find that “GP-friendly” contracts—agreements that pay general partners on a deal-by-deal basis instead of withholding carried interest until a benchmark return has been earned—are associated with higher returns, both gross and net of fees. This is robust to measures of performance persistence, time period effects, and other contract terms and is related to exit-timing incentives. Timing practices balance GP incentives against limited partner downside protection.}}, author = {{Hüther, Niklas and Robinson, David T. and Sievers, Sönke and Hartmann-Wendels, Thomas}}, issn = {{0025-1909}}, journal = {{Management Science (VHB-JOURQUAL 4 Ranking A+)}}, keywords = {{venture capital, compensation, private equity, VC partnership, pay-performance relation}}, number = {{4}}, pages = {{1756--1782}}, title = {{{Paying for Performance in Private Equity: Evidence from Venture Capital Partnerships}}}, doi = {{10.1287/mnsc.2018.3274}}, volume = {{66}}, year = {{2019}}, } @article{21427, abstract = {{Under the German Inheritance Tax and Gift Tax Act, the transfer of business assets can be exempted from taxation up to 100%. However, this exemption depends on the evolution of the company’s payroll, which is highly uncertain. We model the uncertain nature of payroll evolution using a Geometric Brownian motion. We obtain closed-form solutions for the expected effective exemption and for the expected effective tax rate. We find that the uncertainty effect is most pronounced for moderate negative and positive growth rates. Furthermore, higher uncertainty reduces the value of the effective tax exemption. Also, we find that the (partially progressive) German inheritance tax function by trend promotes standard exemption. The results enable tax planners to make an optimal choice between standard or full exemption and allow for calculating the expected tax burden.}}, author = {{Diller, Markus and Späth, Thomas and Lorenz, Johannes}}, journal = {{Journal of Business Economics}}, number = {{5}}, pages = {{599--626}}, title = {{{Inheritance Tax Planning with Uncertain Future Payroll Expenses: An Analytical Solution to the Optimal Choice between Full and Standard Exemption}}}, volume = {{89}}, year = {{2019}}, } @article{21424, abstract = {{There are two ways for taxpayers to avoid paying taxes: legal tax optimization and illegal tax evasion. The government reacts by altering the law, and by conducting audits, respectively. These phenomena are modeled as a strategic interaction between all taxpayers: the more taxpayers optimize, the lower the optimization result as a consequence of the government tightening the tax law. The more taxpayers evade, the higher the risk of detection because of the tax agencies increasing the audit probability. It emerges that, in equilibrium, the population shares of optimizers and evaders are not interdependent; rather, they both increase to the detriment of the share of non-optimizing taxpayers. If the government reacts to changed optimization behavior with too large a delay, an equilibrium tax law cannot be reached. Tax codes should be updated rapidly in order to avoid a permanent change of the tax law, which is costly both for the legislator and the taxpayers facing legal uncertainty.}}, author = {{Lorenz, Johannes}}, journal = {{Journal of Evolutionary Economics}}, pages = {{581--609}}, title = {{{Population Dynamics of Tax Avoidance with Crowding Effects}}}, doi = {{10.1007/s00191-018-0572-6}}, volume = {{29}}, year = {{2019}}, } @article{14905, abstract = {{A key premise underlying most of the economic literature is that rational decision-makers will choose dominant strategies over dominated alternatives. However, prior literature in various disciplines including business, psychology, and economics document a series of phenomena associated with violations of the dominance principle in decision-making. In this comprehensive review, we discuss conditions under which people violate the dominance principle in decision-making. When presenting violations of dominance in empirical and experimental studies, we differentiate between absolute, statewise, and stochastic (first- and second-order) violations of dominance. Furthermore, we categorize the literature by the leading causes for dominance violations: framing, reference points, certainty effects, bounded rationality, and emotional responses.}}, author = {{Kourouxous, Thomas and Bauer, Thomas}}, issn = {{2198-3402}}, journal = {{Business Research}}, number = {{1}}, pages = {{209--239}}, title = {{{Violations of Dominance in Decision-Making}}}, doi = {{10.1007/s40685-019-0093-7}}, volume = {{12}}, year = {{2019}}, } @article{14910, author = {{Majdanska, Alicja and Wu, Yuchen}}, journal = {{Tax Notes International}}, number = {{10}}, pages = {{1045--1065}}, title = {{{Using Impact Evaluation to Examine Domestic and International Cooperative Compliance Programs}}}, volume = {{93}}, year = {{2019}}, } @inproceedings{2490, author = {{Szopinski, Daniel and Kundisch, Dennis}}, booktitle = {{2nd Business Model Conference}}, location = {{Florence, Italy}}, title = {{{Business model idea generation: An exploratory study on changing perspectives}}}, year = {{2018}}, } @inproceedings{2491, author = {{Szopinski, Daniel}}, booktitle = {{2nd Business Model Conference}}, location = {{Florence, Italy}}, title = {{{How to teach business model innovation to 300+ students: An experience report}}}, year = {{2018}}, } @inproceedings{2558, author = {{Bohn, Nicolai and Kundisch, Dennis}}, booktitle = {{Proceedings of the 25th European Conference on Information Systems (ECIS)}}, location = {{Portsmouth, UK}}, title = {{{The Role of Technology Pivots in Software Startups: Antecedents and Consequences}}}, year = {{2018}}, } @article{2814, author = {{Gries, Thomas and Grundmann, Rainer}}, journal = {{Journal of International Development}}, number = {{3}}, pages = {{493--506}}, title = {{{Fertility and Modernization: The Role of Urbanization in Developing Countries}}}, doi = {{10.1002/jid.3104}}, volume = {{30}}, year = {{2018}}, } @techreport{2821, author = {{Kundisch, Dennis and Beverungen, Daniel}}, pages = {{22--27}}, title = {{{Als Wirtschaftsinformatiker die digitale Transformation in Organisationen gestalten}}}, year = {{2018}}, } @inproceedings{2831, abstract = {{We consider a market where final products or services are compositions of a number of basic services. Users are asked to evaluate the quality of the composed product after purchase. The quality of the basic service influences the performance of the composed services but cannot be observed directly. The question we pose is whether it is possible to use user evaluations on composed services to assess the quality of basic services. We discuss how to combine aggregation of evaluations across users and disaggregation of information on composed services to derive valuations for the single components. As a solution we propose to use the (weighted) average as aggregation device in connection with the Shapley value as disaggregation method, since this combination fulfills natural requirements in our context. In addition, we address some occurring computational issues: We give an approximate solution concept using only a limited number of evaluations which guarantees nearly optimal results with reduced running time. Lastly, we show that a slightly modified Shapley value and the weighted average are still applicable if the evaluation profiles are incomplete.}}, author = {{Feldotto, Matthias and Haake, Claus-Jochen and Skopalik, Alexander and Stroh-Maraun, Nadja}}, booktitle = {{Proceedings of the 13th Workshop on Economics of Networks, Systems and Computation (NetEcon 2018)}}, isbn = {{978-1-4503-5916-0}}, location = {{Irvine, California, USA}}, pages = {{5:1--5:6}}, title = {{{Disaggregating User Evaluations Using the Shapley Value}}}, doi = {{10.1145/3230654.3230659}}, year = {{2018}}, } @inproceedings{2832, author = {{Schlangenotto, Darius and Kundisch, Dennis and Poniatowski, Martin}}, booktitle = {{Proceedings of the 24th Americas Conference on Information Systems (AMCIS)}}, location = {{New Orleans, USA}}, title = {{{What Drives Paid Search Success: A Systematic Literature Review}}}, year = {{2018}}, }