@inbook{55894, author = {{Jahncke, Heike and Kiepe, Karina}}, booktitle = {{Jahrbuch der berufs- und wirtschaftspädagogischen Forschung 2017 }}, editor = {{Seifried, Jürgen and Seeber, Susan and Ziegler, Birgit}}, pages = {{129–141}}, publisher = {{Budrich}}, title = {{{Handlungsempfehlungen aus dem Einsatz und der Evaluation eines Tagungsportfolios im Rahmen der Lehrerbildung}}}, year = {{2017}}, } @article{50997, author = {{Schlömer, Tobias and Becker, Clarissa and Jahnke, Heike and Kiepe, Karina and Wicke, Carolin and Renmann, Karin}}, journal = {{bwp@ Berufs- und Wirtschaftspädagogik – online}}, pages = {{1--20}}, title = {{{Geschäftsmodell und Kompetenzentwicklung für nachhaltiges Wirtschaften: Ein partizipativer Modellansatz des betrieblichen Ausbildens}}}, volume = {{32}}, year = {{2017}}, } @article{3542, abstract = {{We study the historical development of Slovenian Accounting Standards (SAS) and their association with accounting quality (AQ). We focus on private firms where the financial reporting process is characterised by low demand for high-quality reporting. We investigate three distinct editions of SAS since 1994 and test how their development towards international standards is related to AQ. Aggregate earnings management measures indicate that the use of accounting discretion decreases with less earnings smoothing over time. The main features of AQ have been consistent throughout historical development. Asymmetric timeliness of earnings, the ability of earnings to predict future cash flows, and the ability of accruals to mitigate mismatching are all present throughout. We also document typical departures from properties of high AQ. For example, accruals do not (always) facilitate timely recognition of losses. However, these can be attributed to the overwhelming influence of reporting incentives (e.g. taxation, debt, size) rather than to the (lower) quality of accounting standards.  Full Article  Figures & data References  Citations Metrics  Reprints & Permissions  PDF Abstract We study the historical development of Slovenian Accounting Standards (SAS) and their association with accounting quality (AQ). We focus on private firms where the financial reporting process is characterised by low demand for high-quality reporting. We investigate three distinct editions of SAS since 1994 and test how their development towards international standards is related to AQ. Aggregate earnings management measures indicate that the use of accounting discretion decreases with less earnings smoothing over time. The main features of AQ have been consistent throughout historical development. Asymmetric timeliness of earnings, the ability of earnings to predict future cash flows, and the ability of accruals to mitigate mismatching are all present throughout. We also document typical departures from properties of high AQ. For example, accruals do not (always) facilitate timely recognition of losses. However, these can be attributed to the overwhelming influence of reporting incentives (e.g. taxation, debt, size) rather than to the (lower) quality of accounting standards.}}, author = {{Valentincic, Aljosa and Novak, Ales and Kosi, Urska}}, journal = {{Accounting in Europe}}, keywords = {{private firms, accounting quality, development of accounting standards, IFRS-like standards, Slovenia}}, number = {{3}}, pages = {{358--387}}, title = {{{Accounting quality in private firms during the transition towards international standards}}}, doi = {{10.1080/17449480.2017.1378821}}, volume = {{14}}, year = {{2017}}, } @article{4685, abstract = {{Politicians and tax practitioners often claim that tax uncertainty negatively affects investment. In many countries, firms can request fee-based advance tax rulings (ATRs) to mitigate tax uncertainty. We analyse theoretically the circumstances under which investors request ATRs, how tax authorities should price them and how they can affect investment. We assume that tax authorities integrate investors’ reasoning into their decisions. We find that in special cases the optimal fee tax authorities should charge is prohibitively high, thus firms will refrain from requesting ATRs. However, we find that revenue-maximising tax authorities offer ATRs if the ruling enables them either to significantly reduce their tax audit costs or to increase the probability of detecting ambiguous tax issues. Under certain circumstances, ATRs may effectively foster investment and potentially benefit both the tax authorities and taxpayers. Our results provide new explanations for why taxpayers that face high levels of tax uncertainty often do not request ATRs, even when the fee is rather low. Our results also hold when the tax authority maximises social wealth instead of its revenues. Regulatory changes in ATR requirements might serve as a natural quasi-experiment for an empirical study of our predictions regarding investment decisions.}}, author = {{Diller, Markus and Kortebusch, Pia and Schneider, Georg and Sureth-Sloane, Caren}}, journal = {{European Accounting Review}}, number = {{3}}, pages = {{441--468}}, title = {{{Boon or Bane? Advance Tax Rulings as a Measure to Mitigate Tax Uncertainty and Foster Investment}}}, doi = {{10.1080/09638180.2016.1169939}}, volume = {{26}}, year = {{2017}}, } @inproceedings{46679, author = {{Garnefeld, I. and Böhm, Eva and Feider, L.}}, booktitle = {{2017 AMA Winter Academic Conference, Orlando, FL}}, location = {{Orlando, FL}}, title = {{{Managing the necessary evil: Can payment methods reduce product returns (ausgezeichnet mit Best Paper Award)}}}, year = {{2017}}, } @inproceedings{46680, author = {{Cramer, C. and Böhm, Eva and Eggert, A.}}, booktitle = {{2017 AMA Winter Academic Conference, Orlando, FL}}, location = {{Orlando, FL}}, title = {{{Service Awards: Do They Help or Harm in Case of a Service Failure?}}}, year = {{2017}}, } @article{46638, author = {{Terho, Harri and Eggert, Andreas and Ulaga, Wolfgang and Haas, Alexander and Böhm, Eva}}, issn = {{0019-8501}}, journal = {{Industrial Marketing Management}}, keywords = {{Marketing}}, pages = {{42--55}}, publisher = {{Elsevier BV}}, title = {{{Selling Value in Business Markets: Individual and Organizational Factors for Turning the Idea into Action}}}, doi = {{10.1016/j.indmarman.2017.06.015}}, volume = {{66}}, year = {{2017}}, } @article{46639, abstract = {{ Purpose Many manufacturing firms entrust partners to provide services on their behalf. However, it is not clear whether and when firms can capture the potential value advantages of outsourcing business services. The purpose of this paper is to investigate the effects of different types of business service outsourcing on firm value. Design/methodology/approach The paper uses event study methodology to estimate the impact of business service outsourcing announcements on abnormal returns of publicly traded manufacturing companies in Europe. Findings External service outsourcing that directly affects the company’s customers leads to more favorable outcomes than internal service outsourcing. This effect is contingent on the strategic outsourcing intention, the service’s reliance on technology, and the choice of the outsourcing partner. Research limitations/implications Findings show that firm value depends critically on the service value it delivers to customers. Future research could explore further contingency variables, and investigate the role of service outsourcing networks and relationships. Practical implications The insights of this study help managers to decide why, how, and to whom they should outsource their business services, as well as how to justify their outsourcing decisions, and how to communicate them toward the financial markets. Originality/value This research sheds light on the value implications of outsourcing decisions. Two types of business service outsourcing are distinguished, namely, internal and external. Furthermore, the study enhances our understanding of a contingency perspective on service outsourcing decisions. }}, author = {{Eggert, Andreas and Böhm, Eva and Cramer, Christina}}, issn = {{1757-5818}}, journal = {{Journal of Service Management}}, keywords = {{Strategy and Management, Tourism, Leisure and Hospitality Management, Business, Management and Accounting (miscellaneous)}}, number = {{3}}, pages = {{476--498}}, publisher = {{Emerald}}, title = {{{Business service outsourcing in manufacturing firms: an event study}}}, doi = {{10.1108/josm-11-2016-0306}}, volume = {{28}}, year = {{2017}}, } @article{56300, author = {{Baumgarten, Daniel and Kvasnicka, Michael}}, issn = {{0167-2681}}, journal = {{Journal of Economic Behavior and Organization}}, pages = {{29--44}}, publisher = {{Elsevier BV}}, title = {{{Temporary Agency Work and the Great Recession}}}, doi = {{10.1016/j.jebo.2017.01.024}}, volume = {{136}}, year = {{2017}}, } @inproceedings{45746, author = {{Eggert, Andreas and Steinhoff, Lena and Witte, Carina}}, booktitle = {{2017 Winter AMA Conference Proceedings, Orlando}}, location = {{Orlando}}, title = {{{The Loyalty Effect of Gift Purchases}}}, year = {{2017}}, } @article{2653, author = {{Zoyke, A. and Beutner, Marc and Herrmann, Philipp and Kundisch, Dennis and Magenheim, Johannes and Neugebauer, J.}}, journal = {{Das Hochschulwesen}}, number = {{1+2}}, pages = {{48--52}}, title = {{{Webbasierte Classroom Response Systeme in der Hochschullehre - Eine designbasierte Fallstudie zur Unterstützung von Lehr-/Lernprozessen aus Studierendensicht}}}, volume = {{65}}, year = {{2017}}, } @article{57402, author = {{Christian, Pfeifer and Janssen, Simon and Yang, Philip and Backes-Gellner, Uschi}}, issn = {{1439-2917}}, journal = {{Schmalenbach Business Review}}, number = {{3}}, pages = {{270--287}}, publisher = {{Springer Science and Business Media LLC}}, title = {{{Effects of Training on Employee Suggestions and Promotions: Evidence from Personnel Records}}}, doi = {{10.1007/bf03396858}}, volume = {{65}}, year = {{2017}}, } @article{4953, author = {{Radermacher, Katharina and Schneider, Martin and Iseke, Anja and Tebbe, Tobias}}, journal = {{German Journal of Human Resource Management}}, number = {{1}}, pages = {{71----93}}, title = {{{Signalling to young knowledge workers through architecture? A conjoint analysis}}}, year = {{2017}}, } @inproceedings{45926, author = {{Schwabl, Franziska}}, location = {{Klagenfurt}}, title = {{{Selfies von Jugendlichen: Medien der Identitätskonstruktion oder Spiegel normativer Erwartungen? Eine Analyse mittels der Dokumentarischen Bildinterpretation. }}}, year = {{2017}}, } @article{62693, author = {{Gries, Thomas and Grundmann, Rainer and Palnau, Irene and Redlin, Margarete}}, journal = {{International Economics and Economic Policy}}, number = {{2}}, pages = {{293--351}}, title = {{{Innovations, growth and participation in advanced economies - a review of major concepts and findings}}}, doi = {{10.1007/s10368-016-0371-1}}, volume = {{14}}, year = {{2017}}, } @article{62737, author = {{Bornemann, Tobias and Eberhartinger, Eva}}, journal = {{Zeitschrift für Recht & Rechnungswesen}}, pages = {{319--325}}, title = {{{Die Initiative der EU zum öffentlichen Country-by-Country Reporting}}}, year = {{2017}}, } @article{54192, author = {{Bartlitz, David}}, journal = {{Zeitschrift für die gesamte Privatrechtswissenschaft (ZfPW)}}, number = {{1}}, pages = {{109--128}}, title = {{{Die Kündbarkeit von Bausparverträgen}}}, year = {{2017}}, } @inproceedings{60428, author = {{Bartlitz, David}}, booktitle = {{Verhandlungen des 71. Deutschen Juristentages Essen 2016}}, pages = {{190--191}}, title = {{{Diskussionsbeitrag zum Informationsrecht des Kommanditisten}}}, volume = {{2}}, year = {{2017}}, } @article{5014, abstract = {{This paper studies the impact of personal and corporate income taxation on capital charge rates in a delegation setting with a risk-averse manager. If the investment level influences the riskiness of the investment project, the capital charge rate deviates from the firm's cost of capital and depends crucially on the manager's personal income tax rate. Contradicting conventional wisdom, we find that a higher personal income tax rate induces higher investment expenditures and, surprisingly, increases the capital charge rate. The countervailing effect that a higher capital charge rate induces higher and not lower investment expenditures persists for pre-tax and after-tax performance measures as well as when the tax deductibility of managerial compensation is limited. Corporate income tax causes a similar effect only in the case of limited tax deductibility of compensation. Our insights remain valid regardless of the financing structure and the risk attitude of the investors.}}, author = {{Bauer, Thomas and Kourouxous, Thomas}}, issn = {{0963-8180}}, journal = {{European Accounting Review}}, number = {{3}}, pages = {{419--440}}, publisher = {{Informa UK Limited}}, title = {{{Capital Charge Rates, Investment Incentives and Taxation}}}, doi = {{10.1080/09638180.2016.1169938}}, volume = {{26}}, year = {{2017}}, } @article{61840, author = {{Bartlitz, David}}, journal = {{Zeitschrift für die gesamte Privatrechtswissenschaft}}, number = {{1}}, pages = {{109--128}}, title = {{{Die Kündbarkeit von Bausparverträgen }}}, year = {{2017}}, }