@inproceedings{4373, author = {{Szopinski, Daniel}}, booktitle = {{Bosch Business Model Innovation Summit 2018}}, location = {{Renningen, Germany}}, title = {{{Towards software-based tools for business model development: Using external stimuli for business model idea generation}}}, year = {{2018}}, } @article{4394, abstract = {{ 1. Effektive Besteuerung von Outbound-Investitionen in den USA 2. Qualifikation von Einkünften als passiv 3. Anwendung des Motivtests auf die USA? 4. Fazit und Ausblick}}, author = {{Schümmer, Markus and Leusder, Johannes and Weinrich, Arndt}}, journal = {{IStR Internationales Steuerrecht}}, keywords = {{Effektive Besteuerung von Outbound-Investitionen in den USA Qualifikation von Einkünften als passiv Anwendung des Motivtests auf die USA}}, title = {{{Implikationen der US-Steuerreform auf die Hinzurechnungsbesteuerung nach dem AStG}}}, year = {{2018}}, } @article{5001, author = {{Garnefeld, Ina and Boehm, Eva and Klimke, Lena and Oestreich, Andrea}}, journal = {{Journal of the Academy of Marketing Science}}, number = {{6}}, pages = {{1133----1147}}, title = {{{I thought it was over, but now it is back: customer reactions to ex post time extensions of sales promotions}}}, volume = {{46}}, year = {{2018}}, } @techreport{5007, abstract = {{This study analyzes the relation between accounting conservatism, future tax rate cuts and countries’ level of book-tax conformity. Firms have an incentive to increase conservatism in financial reporting when a tax rate cut is imminent to shift taxable income into the lower taxed future. Using a panel of firms across 18 countries from 1995 to 2010 I find that conditional conservatism is positively and significantly associated with future tax rate cuts when book-tax conformity is high. This effect is particularly pronounced for firms that concentrate the majority of their operations in the country in which the tax rate is cut. In contrast, there is no significant relation between future tax rate cuts and unconditional conservatism.}}, author = {{Bornemann, Tobias}}, title = {{{Tax Avoidance and Accounting Conservatism}}}, volume = {{No. 2018-04}}, year = {{2018}}, } @techreport{5008, abstract = {{This study analyzes the impact of transfer pricing on multinational enterprises’ R&D investment decisions. Specifically, I examine the effects of two commonly used contract designs to exchange and develop intangible assets across group affiliates: licensing and cost sharing agreements. Whilst serving as a tool to allocate taxable income between group affiliates, the economic implications of licensing and cost sharing agreements differ. Whereas licensing agreements provide for a sharing rule on the intangible’s profits, cost sharing agreements on the other hand provide a sharing rule on R&D development costs. This difference matters when firms simultaneously use internal transfer prices to allocate taxable income and provide local management with sufficient investment incentives. Using a multiple-agent, moral hazard investment framework I model a multinational firm with comparable group affiliates in two countries that delegates the R&D investment decision to a local risk and effort averse affiliate manager. The results suggest that the optimal contract not only depends on available tax benefits, but also on R&D investment and manager specific characteristics. A licensing agreement provides management with larger incentives to invest in R&D mitigating agency concerns associated with R&D. On the other hand, using a cost sharing agreement the firm can cater different risk preferences among managers potentially increasing investment. The arm’s length principle however may distort an efficient allocation of R&D costs when using a cost sharing agreement.}}, author = {{Bornemann, Tobias}}, title = {{{Do Transfer Pricing Rules Distort R&D Investment Decisions?}}}, volume = {{No. 2018-02}}, year = {{2018}}, } @inbook{5073, author = {{Beverungen, Daniel and Wolf, Verena and Bartelheimer, Christian}}, booktitle = {{Service Business Development}}, isbn = {{9783658224233}}, pages = {{395--422}}, publisher = {{Springer Fachmedien Wiesbaden}}, title = {{{Digitale Transformation von Dienstleistungssystemen}}}, doi = {{10.1007/978-3-658-22424-0_17}}, year = {{2018}}, } @article{5101, abstract = {{Prior literature finds that International Financial Reporting Standards (IFRS) adopters enjoy lower financing costs subsequent to IFRS adoption. We predict and find that mandatory IFRS adopters exploit lower financing costs to increase market share vis-à-vis non-adopters. This effect is robust across several different model specifications in a sample capturing the universe of public and private firms in the EU, in a matched sample of public and private firms, and in a public firm sample comparing mandatory and voluntary IFRS adopters. We further find that IFRS is associated with an increase (decrease) in industry sales concentration (competition), consistent with large public firms increasing market share. In supplemental analyses, we find that mandatory adopters issue more equity and debt after IFRS adoption and that larger market share gains accrue to those mandatory IFRS adopters that issue more equity and debt after IFRS adoption. Overall, we provide evidence of unintended product market consequences of IFRS adoption.}}, author = {{Downes, Jimmy F and Flagmeier, Vanessa and Godsell, David}}, journal = {{Journal of Accounting and Public Policy}}, keywords = {{Financial reporting regulationProduct market competition}}, number = {{5}}, pages = {{376--401}}, publisher = {{Elsevier}}, title = {{{Product market effects of IFRS adoption}}}, doi = {{10.1016/j.jaccpubpol.2018.09.004}}, volume = {{37}}, year = {{2018}}, } @inbook{5169, abstract = {{Während das Verbraucherprivatrecht an sich recht dicht reguliert ist, hat es demografische Entwicklungen und Kenngrößen bislang noch nicht gezielt aufgegriffen. Doch altersbedingte Einschränkungen oder Sprach- und Technikbarrieren können die praktische Wirksamkeit des Verbraucherrechts in "demografisch geprägten" Sachverhalten in Frage stellen. Der vorliegende Beitrag möchte den Stand des Verbraucherrechts daraufhin untersuchen, ob das Recht demografieblind ist oder ob Anknüpfungspunkte bestehen, welche die Aufnahme individueller Alters-, Migrations- und Kulturerfahrungen bei der Ausformung des Verbraucherrechts gestatten....}}, author = {{Müller, Stefan and Kluge, Vanessa}}, booktitle = {{Jenseits des Otto Normalverbrauchers – Verbraucherpolitik in Zeiten des „unmanageable consumer“}}, editor = {{Bala, Christian and Schuldzinski, Wolfgang}}, isbn = {{978-3-86336-919-4}}, pages = {{77--95}}, publisher = {{Kompetenzzentrum Verbraucherforschung NRW, Verbraucherzentrale Nordrhein-Westfalen e.V.}}, title = {{{Demografiegerechtes Verbraucherrecht? – Die Verbraucherstellung im Spiegel sozialer, wirtschaftlicher und technologischer Prozesse}}}, doi = {{10.15501/978-3-86336-920-0_4}}, year = {{2018}}, } @article{5330, abstract = {{In Internet transactions, customers and service providers often interact once and anonymously. To prevent deceptive behavior a reputation system is particularly important to reduce information asymmetries about the quality of the offered product or service. In this study we examine the effectiveness of a reputation system to reduce information asymmetries when customers may make mistakes in judging the provided service quality. In our model, a service provider makes strategic quality choices and short-lived customers are asked to evaluate the observed quality by providing ratings to a reputation system. The customer is not able to always evaluate the service quality correctly and possibly submits an erroneous rating according to a predefined probability. Considering reputation profiles of the last three sales, within the theoretical model we derive that the service provider’s dichotomous quality decisions are independent of the reputation profile and depend only on the probabilities of receiving positive and negative ratings when providing low or high quality. Thus, a service provider optimally either maintains a good reputation or completely refrains from any reputation building process. However, when mapping our theoretical model to an experimental design we find that a significant share of subjects in the role of the service provider deviates from optimal behavior and chooses actions which are conditional on the current reputation profile. With respect to these individual quality choices we see that subjects use milking strategies which means that they exploit a good reputation. In particular, if the sales price is high, low quality is delivered until the price drops below a certain threshold, and then high quality is chosen until the price increases again.}}, author = {{Mir Djawadi, Behnud and Fahr, Rene and Haake, Claus-Jochen and Recker, Sonja}}, issn = {{1932-6203}}, journal = {{PLoS ONE}}, number = {{11}}, publisher = {{Public Library of Science}}, title = {{{Maintaining vs. Milking Good Reputation when Customer Feedback is Inaccurate}}}, doi = {{10.1371/journal.pone.0207172}}, volume = {{13}}, year = {{2018}}, } @misc{5422, author = {{Diemke, Viktoria}}, publisher = {{Universität Paderborn}}, title = {{{Vertrauen und Vertrauenswürdigkeit - Akteure auf Cloud-basierten Plattformen}}}, year = {{2018}}, } @article{5434, author = {{Li, C and Dau, L A and Kabst, Rüdiger}}, journal = {{Entrepreneurship Theory and Practice. }}, title = {{{The more the merrier? Immigrant share and entrepreneurial activities. }}}, year = {{2018}}, } @article{5435, author = {{Li, C and Brodbeck, F C and Shenkar, O and Ponzi, L J and Fischer, J}}, journal = {{Strategic Management Journal.}}, title = {{{Embracing the foreign: Cultural attractiveness and international strategy.}}}, year = {{2018}}, } @article{5439, author = {{Schneid, M and Isidor, R and Steinmetz, Holger and Kabst, Rüdiger}}, journal = {{Journal of Managerial Psychology.}}, title = {{{Age Diversity and team outcomes: A quantitative review. }}}, year = {{2018}}, } @article{5441, author = {{Isidor, R and Schwens, C and Hornung, F and Kabst, Rüdiger}}, journal = {{International Business Review (IBR).}}, title = {{{The Impact of Structural and Attitudinal Antecedents on the Instability of International Joint Ventures: The Mediating Role of Asymmetrical Changes in Commitment.}}}, year = {{2018}}, } @article{5448, author = {{Klonek, F and Isidor, R and Kauffeld, S}}, journal = {{Journal of Change Management.}}, title = {{{Different Stages of Entrepreneurship: Lessons From the Transtheoretical Model of Change. }}}, year = {{2018}}, } @article{5450, author = {{Schneid, M and Isidor, R and Schwens, C and Kabst, Rüdiger and Weber, I}}, journal = {{Die Betriebswirtschaft.}}, title = {{{Der Einfluss bio-demographischer und fachlicher Diversität auf die Leistung von Teams: Eine Metaanalyse.}}}, year = {{2018}}, } @inproceedings{5480, author = {{Salonen, A and Terho, H and Boehm, E and Rajala, R and Virtanen, A}}, title = {{{Engaging a product-oriented salesforce in solution sales}}}, year = {{2018}}, } @inproceedings{5481, author = {{Salonen, A and Terho, H and Boehm, E and Rajala, R and Virtanen, A}}, title = {{{How to transform a product-focused salesforce to solution sales?}}}, year = {{2018}}, } @inproceedings{5530, abstract = {{Software companies nowadays create ecosystems of users and third-party providers around their platforms. They often provide online stores so that the third-party developments can be exposed to users directly. The resulting ecosystems differ significantly from each other in their architectural designs because their providers differ in terms of business goals and contexts. Until now, this architectural diversity and rationale behind it are not well-understood. Therefore, it is not clear which software features contribute to ecosystem’s success with respect to certain business goals and context. This hinders systematic creation of ecosystems in the future. Thus, decision-making becomes too risky; for future ecosystem providers, which may lead to creation of inefficient ecosystems that lack critical features, and for third-party providers to rely on ad-hoc choices while deciding on suitability of an ecosystem for their future career. In this paper, we introduce three design patterns for store- oriented software ecosystems by classifying the design decisions, business goals, and context of 111 store-oriented software ecosystems. Each design pattern provides an architectural solution to achieve a different business goal while supporting a different context. We discuss how the design patterns are applied together in order to achieve more business goals. Our work supports ecosystem and third-party providers by sharing practice-proven architectural solutions, helping them to take informed architectural decisions and reduce technical risks.}}, author = {{Jazayeri, Bahar and Zimmermann, Olaf and Küster, Jochen and Engels, Gregor and Kundisch, Dennis and Szopinski, Daniel}}, booktitle = {{The Latin American Conference on Pattern Languages of Programs (SLPLoP)}}, publisher = {{ACM. To appear}}, title = {{{Patterns of Store-oriented Software Ecosystems: Detection, Classification, and Analysis of Design Options}}}, year = {{2018}}, } @article{5586, abstract = {{The need to protect resources against attackers is reflected by huge information security investments of firms worldwide. In the presence of budget constraints and a diverse set of assets to protect, organizations have to decide in which IT security measures to invest, how to evaluate those investment decisions, and how to learn from past decisions to optimize future security investment actions. While the academic literature has provided valuable insights into these issues, there is a lack of empirical contributions. To address this lack, we conduct a theory-based exploratory multiple case study. Our case study reveals that (1) firms? investments in information security are largely driven by external environmental and industry-related factors, (2) firms do not implement standardized decision processes, (3) the security process is perceived to impact the business process in a disturbing way, (4) both the implementation of evaluation processes and the application of metrics are hardly existent and (5) learning activities mainly occur at an ad-hoc basis.}}, author = {{Weishäupl, Eva and Yasasin, Emrah and Schryen, Guido}}, journal = {{Computers & Security}}, keywords = {{Information Security Investments, Multiple Case Study, Organizations, Single Loop Learning, Double Loop Learning}}, pages = {{807 -- 823}}, publisher = {{Elsevier}}, title = {{{Information Security Investments: An Exploratory Multiple Case Study on Decision-Making, Evaluation and Learning}}}, volume = {{77}}, year = {{2018}}, }