[{"author":[{"id":"22671","last_name":"Hoppe","first_name":"Thomas","full_name":"Hoppe, Thomas"},{"first_name":"Martina","last_name":"Rechbauer","full_name":"Rechbauer, Martina"},{"full_name":"Sturm, Susann","last_name":"Sturm","first_name":"Susann"}],"status":"public","year":"2019","title":"Steuerkomplexität im Vergleich zwischen Deutschland und Österreich - Eine Analyse des Status quo","intvolume":"        96","date_updated":"2022-01-06T06:52:10Z","publication_status":"published","language":[{"iso":"ger"}],"_id":"14904","page":"397-412","volume":96,"user_id":"68607","citation":{"mla":"Hoppe, Thomas, et al. “Steuerkomplexität im Vergleich zwischen Deutschland und Österreich - Eine Analyse des Status quo.” <i>Steuer und Wirtschaft</i>, vol. 96, no. 4, 2019, pp. 397–412.","bibtex":"@article{Hoppe_Rechbauer_Sturm_2019, title={Steuerkomplexität im Vergleich zwischen Deutschland und Österreich - Eine Analyse des Status quo}, volume={96}, number={4}, journal={Steuer und Wirtschaft}, author={Hoppe, Thomas and Rechbauer, Martina and Sturm, Susann}, year={2019}, pages={397–412} }","ama":"Hoppe T, Rechbauer M, Sturm S. Steuerkomplexität im Vergleich zwischen Deutschland und Österreich - Eine Analyse des Status quo. <i>Steuer und Wirtschaft</i>. 2019;96(4):397-412.","ieee":"T. Hoppe, M. Rechbauer, and S. Sturm, “Steuerkomplexität im Vergleich zwischen Deutschland und Österreich - Eine Analyse des Status quo,” <i>Steuer und Wirtschaft</i>, vol. 96, no. 4, pp. 397–412, 2019.","apa":"Hoppe, T., Rechbauer, M., &#38; Sturm, S. (2019). Steuerkomplexität im Vergleich zwischen Deutschland und Österreich - Eine Analyse des Status quo. <i>Steuer und Wirtschaft</i>, <i>96</i>(4), 397–412.","short":"T. Hoppe, M. Rechbauer, S. Sturm, Steuer und Wirtschaft 96 (2019) 397–412.","chicago":"Hoppe, Thomas, Martina Rechbauer, and Susann Sturm. “Steuerkomplexität im Vergleich zwischen Deutschland und Österreich - Eine Analyse des Status quo.” <i>Steuer und Wirtschaft</i> 96, no. 4 (2019): 397–412."},"issue":"4","publication":"Steuer und Wirtschaft","quality_controlled":"1","abstract":[{"lang":"ger","text":"Die Komplexität von Steuersystemen gewinnt in der Debatte um den internationalen Steuerwettbewerb zunehmend an Bedeutung. Im vorliegenden Beitrag erfolgt, basierend auf den Befragungsdaten, die dem Tax Complexity Index von Hoppe et al. (2019) zugrunde liegen, eine umfassende Gegenüberstellung der Komplexität der Steuersysteme von Deutschland und Österreich unter Berücksichtigung der Mittelwerte aller vom Index abgedeckten Länder. Die Steuergesetze weisen sowohl in Deutschland als auch in Österreich einen verhältnismäßig hohen Grad an Komplexität auf. Bei den steuerlichen Rahmenbedingungen fällt der Grad an Komplexität in beiden Ländern dagegen niedrig\r\naus, wobei Österreich im Durchschnitt weniger komplex ist als Deutschland."},{"lang":"eng","text":"The complexity of tax systems is becoming increasingly important in the debate on international tax competition. Based on the underlying survey data of the Tax Complexity Index of Hoppe et al. (2019), this article provides a comprehensive comparison of the complexity of Germany’s and Austria’s tax systems while also taking the mean values of all countries covered by the index into account. In both Germany and Austria, the tax code is characterized by a relatively high degree of complexity. In contrast, the tax framework has a low level of complexity in both countries, with Austria being on average less complex than Germany."}],"date_created":"2019-11-13T08:28:38Z","department":[{"_id":"187"}],"type":"journal_article"},{"publication":"bwpat","citation":{"mla":"Jenert, Tobias, et al. “Fachbezogene Reflexion in Der Beruflichen Lehrer*innenbildung.” <i>Bwpat</i>, vol. 37, 2019.","ama":"Jenert T, Brahm T, Naeve-Stoß N. Fachbezogene Reflexion in der beruflichen Lehrer*innenbildung. <i>bwpat</i>. 2019;37.","bibtex":"@article{Jenert_Brahm_Naeve-Stoß_2019, title={Fachbezogene Reflexion in der beruflichen Lehrer*innenbildung}, volume={37}, journal={bwpat}, author={Jenert, Tobias and Brahm, Taiga and Naeve-Stoß, Nicole}, year={2019} }","apa":"Jenert, T., Brahm, T., &#38; Naeve-Stoß, N. (2019). Fachbezogene Reflexion in der beruflichen Lehrer*innenbildung. <i>Bwpat</i>, <i>37</i>.","ieee":"T. Jenert, T. Brahm, and N. Naeve-Stoß, “Fachbezogene Reflexion in der beruflichen Lehrer*innenbildung,” <i>bwpat</i>, vol. 37, 2019.","chicago":"Jenert, Tobias, Taiga Brahm, and Nicole Naeve-Stoß. “Fachbezogene Reflexion in Der Beruflichen Lehrer*innenbildung.” <i>Bwpat</i> 37 (2019).","short":"T. Jenert, T. Brahm, N. Naeve-Stoß, Bwpat 37 (2019)."},"type":"journal_article","department":[{"_id":"208"}],"date_created":"2019-11-25T13:14:38Z","date_updated":"2022-01-06T06:52:16Z","intvolume":"        37","title":"Fachbezogene Reflexion in der beruflichen Lehrer*innenbildung","year":"2019","status":"public","author":[{"orcid":" https://orcid.org/0000-0001-9262-5646","first_name":"Tobias","last_name":"Jenert","full_name":"Jenert, Tobias","id":"71994"},{"first_name":"Taiga","last_name":"Brahm","full_name":"Brahm, Taiga"},{"full_name":"Naeve-Stoß, Nicole","last_name":"Naeve-Stoß","first_name":"Nicole"}],"user_id":"51057","volume":37,"_id":"15173","language":[{"iso":"eng"}]},{"citation":{"ama":"Jenert T, Brahm  T. Untangling Faculty Misinformation From an Educational Perspective: Rejoinder to “‘The Menace of Misinformation: Faculty Misstatements in Management Education and Their Consequences.’” <i>Journal of Management Education </i>. 2019;43(4):446-453.","bibtex":"@article{Jenert_Brahm _2019, title={Untangling Faculty Misinformation From an Educational Perspective: Rejoinder to “‘The Menace of Misinformation: Faculty Misstatements in Management Education and Their Consequences’”}, volume={43}, number={4}, journal={Journal of Management Education }, author={Jenert, Tobias and Brahm , Taiga}, year={2019}, pages={446–453} }","mla":"Jenert, Tobias, and Taiga Brahm . “Untangling Faculty Misinformation From an Educational Perspective: Rejoinder to ‘“The Menace of Misinformation: Faculty Misstatements in Management Education and Their Consequences.”’” <i>Journal of Management Education </i>, vol. 43, no. 4, 2019, pp. 446–53.","short":"T. Jenert, T. Brahm , Journal of Management Education  43 (2019) 446–453.","chicago":"Jenert, Tobias, and Taiga Brahm . “Untangling Faculty Misinformation From an Educational Perspective: Rejoinder to ‘“The Menace of Misinformation: Faculty Misstatements in Management Education and Their Consequences.”’” <i>Journal of Management Education </i> 43, no. 4 (2019): 446–53.","apa":"Jenert, T., &#38; Brahm , T. (2019). Untangling Faculty Misinformation From an Educational Perspective: Rejoinder to “‘The Menace of Misinformation: Faculty Misstatements in Management Education and Their Consequences.’” <i>Journal of Management Education </i>, <i>43</i>(4), 446–453.","ieee":"T. Jenert and T. Brahm , “Untangling Faculty Misinformation From an Educational Perspective: Rejoinder to ‘“The Menace of Misinformation: Faculty Misstatements in Management Education and Their Consequences,”’” <i>Journal of Management Education </i>, vol. 43, no. 4, pp. 446–453, 2019."},"issue":"4","publication":"Journal of Management Education ","department":[{"_id":"208"}],"type":"journal_article","date_created":"2019-11-25T13:19:12Z","intvolume":"        43","date_updated":"2022-01-06T06:52:16Z","author":[{"id":"71994","orcid":" https://orcid.org/0000-0001-9262-5646","first_name":"Tobias","last_name":"Jenert","full_name":"Jenert, Tobias"},{"full_name":"Brahm , Taiga","last_name":"Brahm ","first_name":"Taiga"}],"title":"Untangling Faculty Misinformation From an Educational Perspective: Rejoinder to ''The Menace of Misinformation: Faculty Misstatements in Management Education and Their Consequences''","status":"public","year":"2019","volume":43,"user_id":"51057","language":[{"iso":"eng"}],"_id":"15174","page":"446-453"},{"year":"2019","title":"Theorie und Praxis der Hochschulbildungsforschung","status":"public","date_updated":"2022-01-06T06:52:16Z","publisher":"Springer VS","_id":"15175","edition":"1","language":[{"iso":"ger"}],"editor":[{"id":"71994","full_name":"Jenert, Tobias","orcid":" https://orcid.org/0000-0001-9262-5646","last_name":"Jenert","first_name":"Tobias"},{"full_name":"Reinmann, Gabi","last_name":"Reinmann","first_name":"Gabi"},{"full_name":"Schmohl, Tobias","first_name":"Tobias","last_name":"Schmohl"}],"user_id":"51057","citation":{"mla":"Jenert, Tobias, et al., editors. <i>Theorie und Praxis der Hochschulbildungsforschung</i>. 1st ed., Springer VS, 2019.","ama":"Jenert T, Reinmann G, Schmohl T, eds. <i>Theorie und Praxis der Hochschulbildungsforschung</i>. 1st ed. Wiesbaden: Springer VS; 2019.","bibtex":"@book{Jenert_Reinmann_Schmohl_2019, place={Wiesbaden}, edition={1}, title={Theorie und Praxis der Hochschulbildungsforschung}, publisher={Springer VS}, year={2019} }","apa":"Jenert, T., Reinmann, G., &#38; Schmohl, T. (Eds.). (2019). <i>Theorie und Praxis der Hochschulbildungsforschung</i> (1st ed.). Wiesbaden: Springer VS.","ieee":"T. Jenert, G. Reinmann, and T. Schmohl, Eds., <i>Theorie und Praxis der Hochschulbildungsforschung</i>, 1st ed. Wiesbaden: Springer VS, 2019.","chicago":"Jenert, Tobias, Gabi Reinmann, and Tobias Schmohl, eds. <i>Theorie und Praxis der Hochschulbildungsforschung</i>. 1st ed. Wiesbaden: Springer VS, 2019.","short":"T. Jenert, G. Reinmann, T. Schmohl, eds., Theorie und Praxis der Hochschulbildungsforschung, 1st ed., Springer VS, Wiesbaden, 2019."},"place":"Wiesbaden","date_created":"2019-11-25T13:24:05Z","department":[{"_id":"208"}],"type":"book_editor"},{"intvolume":"       128","date_updated":"2022-01-06T06:52:16Z","author":[{"first_name":"Claus-Jochen","last_name":"Haake","full_name":"Haake, Claus-Jochen","id":"20801"},{"last_name":"Upmann","first_name":"Thorsten","full_name":"Upmann, Thorsten"},{"id":"72752","full_name":"Duman, Papatya","last_name":"Duman","first_name":"Papatya"}],"year":"2019","title":"The Decomposability of the Nash Bargaining Solution in Labor Markets","series_title":"Working Papers CIE","language":[{"iso":"eng"}],"abstract":[{"text":"In this paper, we analyze the two-dimensional Nash bargaining solution (NBS) deploying a standard labor market negotiations model (see McDonald and Solow, 1981; Creedy and McDonald, 1991). We show that the two-dimensional bargaining problem can be decomposed into two one-dimensional problems such that the (Cartesian) product of the solutions of these problems replicates the solution of the two-dimensional problem, if the NBS is applied. However, this decomposition fails for any solution concept that does not satisfy the axiom of Independence of Irrelevant Alternatives (IIA axiom). Our decomposition result has significant implications for actual negotiations, as it allows for the decomposition of a multi-issue bargaining problem into a set of simpler problems, in particular a set of single-issue bargaining problems. In this way, the decomposition may help facilitate negotiations in labor markets and also in other environments.","lang":"eng"}],"department":[{"_id":"205"},{"_id":"475"}],"type":"working_paper","keyword":["Labor market negotiations","Efficient bargains","Nash bargaining solution","Sequential bargaining","Restricted bargaining games"],"date_created":"2019-11-28T09:49:08Z","file":[{"creator":"stela","date_created":"2019-11-28T09:50:10Z","relation":"main_file","date_updated":"2019-11-28T09:50:10Z","file_name":"WP - The Decomposability of the Nash Bargaining Solution in Labor Markets.pdf","access_level":"closed","file_size":1068284,"file_id":"15203","success":1,"content_type":"application/pdf"}],"has_accepted_license":"1","status":"public","volume":128,"ddc":["040"],"user_id":"477","publisher":"CIE Working Paper Series, Paderborn University","_id":"15202","project":[{"_id":"1","name":"SFB 901"},{"_id":"7","name":"SFB 901 - Subproject A3"},{"_id":"2","name":"SFB 901 - Project Area A"}],"citation":{"ama":"Haake C-J, Upmann T, Duman P. <i>The Decomposability of the Nash Bargaining Solution in Labor Markets</i>. Vol 128. CIE Working Paper Series, Paderborn University; 2019.","bibtex":"@book{Haake_Upmann_Duman_2019, series={Working Papers CIE}, title={The Decomposability of the Nash Bargaining Solution in Labor Markets}, volume={128}, publisher={CIE Working Paper Series, Paderborn University}, author={Haake, Claus-Jochen and Upmann, Thorsten and Duman, Papatya}, year={2019}, collection={Working Papers CIE} }","mla":"Haake, Claus-Jochen, et al. <i>The Decomposability of the Nash Bargaining Solution in Labor Markets</i>. Vol. 128, CIE Working Paper Series, Paderborn University, 2019.","chicago":"Haake, Claus-Jochen, Thorsten Upmann, and Papatya Duman. <i>The Decomposability of the Nash Bargaining Solution in Labor Markets</i>. Vol. 128. Working Papers CIE. CIE Working Paper Series, Paderborn University, 2019.","short":"C.-J. Haake, T. Upmann, P. Duman, The Decomposability of the Nash Bargaining Solution in Labor Markets, CIE Working Paper Series, Paderborn University, 2019.","apa":"Haake, C.-J., Upmann, T., &#38; Duman, P. (2019). <i>The Decomposability of the Nash Bargaining Solution in Labor Markets</i> (Vol. 128). CIE Working Paper Series, Paderborn University.","ieee":"C.-J. Haake, T. Upmann, and P. Duman, <i>The Decomposability of the Nash Bargaining Solution in Labor Markets</i>, vol. 128. CIE Working Paper Series, Paderborn University, 2019."},"file_date_updated":"2019-11-28T09:50:10Z"},{"file_date_updated":"2019-11-28T10:01:40Z","citation":{"apa":"Aslan, F., Duman, P., &#38; Trockel, W. (2019). <i>Duality for General TU-games Redefined</i> (Vol. 121). CIE Working Paper Series, Paderborn University.","ieee":"F. Aslan, P. Duman, and W. Trockel, <i>Duality for General TU-games Redefined</i>, vol. 121. CIE Working Paper Series, Paderborn University, 2019.","short":"F. Aslan, P. Duman, W. Trockel, Duality for General TU-Games Redefined, CIE Working Paper Series, Paderborn University, 2019.","chicago":"Aslan, Fatma, Papatya Duman, and Walter Trockel. <i>Duality for General TU-Games Redefined</i>. Vol. 121. Working Papers CIE. CIE Working Paper Series, Paderborn University, 2019.","mla":"Aslan, Fatma, et al. <i>Duality for General TU-Games Redefined</i>. Vol. 121, CIE Working Paper Series, Paderborn University, 2019.","ama":"Aslan F, Duman P, Trockel W. <i>Duality for General TU-Games Redefined</i>. Vol 121. CIE Working Paper Series, Paderborn University; 2019.","bibtex":"@book{Aslan_Duman_Trockel_2019, series={Working Papers CIE}, title={Duality for General TU-games Redefined}, volume={121}, publisher={CIE Working Paper Series, Paderborn University}, author={Aslan, Fatma and Duman, Papatya and Trockel, Walter}, year={2019}, collection={Working Papers CIE} }"},"project":[{"name":"SFB 901","_id":"1"},{"_id":"2","name":"SFB 901 - Project Area A"},{"name":"SFB 901 - Subproject A3","_id":"7"}],"status":"public","has_accepted_license":"1","_id":"15204","publisher":"CIE Working Paper Series, Paderborn University","user_id":"65453","ddc":["040"],"volume":121,"abstract":[{"lang":"eng","text":"We criticize some conceptual weaknesses in the recent literature on coalitional TUgames and propose, based on our critics, a new definition of dual TU-games that coincides with the one in the literature on the class of super-additive games. We justify our new definition in four alternative ways: 1. Via an adequate definition of ecient payo vectors. 2. Via a modification of the Bondareva-Shapley duality. 3. Via an explicit consideration of \\coalition building\". 4. Via associating general TU-games to coalition-production economies. Rather than imputations, we base our analysis on a modification of aspirations."}],"file":[{"content_type":"application/pdf","success":1,"file_id":"15205","date_updated":"2019-11-28T10:01:40Z","relation":"main_file","access_level":"closed","file_size":369323,"file_name":"WP - Duality for General TU-games Redefined.pdf","date_created":"2019-11-28T10:01:40Z","creator":"stela"}],"date_created":"2019-11-28T10:00:41Z","keyword":["TU-games","duality","core","c-Core","cohesive games","complete game efficiency"],"type":"working_paper","department":[{"_id":"205"},{"_id":"475"}],"year":"2019","title":"Duality for General TU-games Redefined","author":[{"first_name":"Fatma","last_name":"Aslan","full_name":"Aslan, Fatma"},{"last_name":"Duman","first_name":"Papatya","full_name":"Duman, Papatya"},{"last_name":"Trockel","first_name":"Walter","full_name":"Trockel, Walter"}],"date_updated":"2022-01-06T06:52:17Z","intvolume":"       121","series_title":"Working Papers CIE","language":[{"iso":"eng"}]},{"page":"262-277","_id":"15268","language":[{"iso":"eng"}],"doi":"10.1080/15416518.2019.1679076","user_id":"42362","title":"The Collaboration of Human Resource Management and Line Management–An International Comparison","status":"public","year":"2019","author":[{"full_name":"Szierbowski-Seibel, Klaas","first_name":"Klaas","last_name":"Szierbowski-Seibel"},{"last_name":"Wach","first_name":"Bernhard A.","full_name":"Wach, Bernhard A."},{"full_name":"Kabst, Rüdiger","first_name":"Rüdiger","last_name":"Kabst","id":"42362"}],"publication_identifier":{"issn":["1541-6518"]},"date_updated":"2022-01-06T06:52:20Z","publication_status":"published","date_created":"2019-12-10T12:24:13Z","type":"journal_article","department":[{"_id":"274"}],"publication":"Organization Management Journal","citation":{"mla":"Szierbowski-Seibel, Klaas, et al. “The Collaboration of Human Resource Management and Line Management–An International Comparison.” <i>Organization Management Journal</i>, 2019, pp. 262–77, doi:<a href=\"https://doi.org/10.1080/15416518.2019.1679076\">10.1080/15416518.2019.1679076</a>.","bibtex":"@article{Szierbowski-Seibel_Wach_Kabst_2019, title={The Collaboration of Human Resource Management and Line Management–An International Comparison}, DOI={<a href=\"https://doi.org/10.1080/15416518.2019.1679076\">10.1080/15416518.2019.1679076</a>}, journal={Organization Management Journal}, author={Szierbowski-Seibel, Klaas and Wach, Bernhard A. and Kabst, Rüdiger}, year={2019}, pages={262–277} }","ama":"Szierbowski-Seibel K, Wach BA, Kabst R. The Collaboration of Human Resource Management and Line Management–An International Comparison. <i>Organization Management Journal</i>. 2019:262-277. doi:<a href=\"https://doi.org/10.1080/15416518.2019.1679076\">10.1080/15416518.2019.1679076</a>","ieee":"K. Szierbowski-Seibel, B. A. Wach, and R. Kabst, “The Collaboration of Human Resource Management and Line Management–An International Comparison,” <i>Organization Management Journal</i>, pp. 262–277, 2019.","apa":"Szierbowski-Seibel, K., Wach, B. A., &#38; Kabst, R. (2019). The Collaboration of Human Resource Management and Line Management–An International Comparison. <i>Organization Management Journal</i>, 262–277. <a href=\"https://doi.org/10.1080/15416518.2019.1679076\">https://doi.org/10.1080/15416518.2019.1679076</a>","chicago":"Szierbowski-Seibel, Klaas, Bernhard A. Wach, and Rüdiger Kabst. “The Collaboration of Human Resource Management and Line Management–An International Comparison.” <i>Organization Management Journal</i>, 2019, 262–77. <a href=\"https://doi.org/10.1080/15416518.2019.1679076\">https://doi.org/10.1080/15416518.2019.1679076</a>.","short":"K. Szierbowski-Seibel, B.A. Wach, R. Kabst, Organization Management Journal (2019) 262–277."}},{"abstract":[{"lang":"eng","text":"<jats:sec>\r\n<jats:title content-type=\"abstract-subheading\">Purpose</jats:title>\r\n<jats:p>The purpose of this paper is to investigate the impact of national culture on organizations’ use of selection practices, specifically to investigate the impact of in-group collectivism, uncertainty avoidance and power distance on interview panels, one-on-one interviews, applications forms, references, ability, technical and psychometric tests.</jats:p>\r\n</jats:sec>\r\n<jats:sec>\r\n<jats:title content-type=\"abstract-subheading\">Design/methodology/approach</jats:title>\r\n<jats:p>This study uses survey data from the 2008–2010 CRANET database. It uses OLS regression analysis to test the impact of national culture on organizations’ use of selection practices.</jats:p>\r\n</jats:sec>\r\n<jats:sec>\r\n<jats:title content-type=\"abstract-subheading\">Findings</jats:title>\r\n<jats:p>In-group collectivism increases the use of panel interviews and technical tests, and decreases the use of one-on-one interviews and application forms. Uncertainty avoidance increases the use of panel interviews and technical tests, and a decrease in one-on-one interviews, applications ability, and psychometric tests. Power distance leads to an increase in one-on-one interviews, applications and ability tests, and a decrease in panel interviews, psychometric tests and references.</jats:p>\r\n</jats:sec>\r\n<jats:sec>\r\n<jats:title content-type=\"abstract-subheading\">Originality/value</jats:title>\r\n<jats:p>This paper investigates the use of the impact of national culture on selection practices. Specifically, it looks at the use of a large number of selection practices panel interviews, one-on-one interviews, applications and references, and several different tests, ability, technical and psychometric.</jats:p>\r\n</jats:sec>"}],"citation":{"mla":"Prince, Nicholas Ryan, and Rüdiger Kabst. “Impact of National Culture on Organizations’ Use of Selection Practices.” <i>Employee Relations: The International Journal</i>, 2019, pp. 1145–61, doi:<a href=\"https://doi.org/10.1108/er-10-2018-0284\">10.1108/er-10-2018-0284</a>.","apa":"Prince, N. R., &#38; Kabst, R. (2019). Impact of national culture on organizations’ use of selection practices. <i>Employee Relations: The International Journal</i>, 1145–1161. <a href=\"https://doi.org/10.1108/er-10-2018-0284\">https://doi.org/10.1108/er-10-2018-0284</a>","ieee":"N. R. Prince and R. Kabst, “Impact of national culture on organizations’ use of selection practices,” <i>Employee Relations: The International Journal</i>, pp. 1145–1161, 2019.","chicago":"Prince, Nicholas Ryan, and Rüdiger Kabst. “Impact of National Culture on Organizations’ Use of Selection Practices.” <i>Employee Relations: The International Journal</i>, 2019, 1145–61. <a href=\"https://doi.org/10.1108/er-10-2018-0284\">https://doi.org/10.1108/er-10-2018-0284</a>.","short":"N.R. Prince, R. Kabst, Employee Relations: The International Journal (2019) 1145–1161.","ama":"Prince NR, Kabst R. 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Stock Opinions of the Crowd and Stock Returns.” <i>International Review of Economics &#38; Finance</i>, vol. 64, 2019, pp. 443–64, doi:<a href=\"https://doi.org/10.1016/j.iref.2019.08.006\">10.1016/j.iref.2019.08.006</a>.","ama":"Breitmayer B, Massari F, Pelster M. Swarm intelligence? Stock opinions of the crowd and stock returns. <i>International Review of Economics &#38; Finance</i>. 2019;64:443-464. doi:<a href=\"https://doi.org/10.1016/j.iref.2019.08.006\">10.1016/j.iref.2019.08.006</a>","bibtex":"@article{Breitmayer_Massari_Pelster_2019, title={Swarm intelligence? 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Stock opinions of the crowd and stock returns","year":"2019","publication_identifier":{"issn":["1059-0560"]},"author":[{"full_name":"Breitmayer, Bastian","first_name":"Bastian","last_name":"Breitmayer"},{"first_name":"Filippo","last_name":"Massari","full_name":"Massari, Filippo"},{"orcid":" https://orcid.org/0000-0001-5740-2420","first_name":"Matthias","last_name":"Pelster","full_name":"Pelster, Matthias","id":"67265"}]},{"date_updated":"2022-01-06T06:51:28Z","author":[{"id":"47700","last_name":"Görzen","first_name":"Thomas","full_name":"Görzen, Thomas"}],"title":"Essays on Crowd Based Idea Evaluation - Empirical Evidence from an Anonymous Online Crowd","status":"public","year":"2019","user_id":"477","_id":"13125","language":[{"iso":"eng"}],"publisher":"Universität Paderborn","project":[{"_id":"1","name":"SFB 901"},{"_id":"4","name":"SFB 901 - Project Area C"},{"_id":"17","name":"SFB 901 - Subproject C5"}],"supervisor":[{"id":"21117","full_name":"Kundisch, Dennis","last_name":"Kundisch","first_name":"Dennis"}],"citation":{"ieee":"T. Görzen, <i>Essays on Crowd Based Idea Evaluation - Empirical Evidence from an Anonymous Online Crowd</i>. Universität Paderborn, 2019.","apa":"Görzen, T. (2019). <i>Essays on Crowd Based Idea Evaluation - Empirical Evidence from an Anonymous Online Crowd</i>. Universität Paderborn.","chicago":"Görzen, Thomas. <i>Essays on Crowd Based Idea Evaluation - Empirical Evidence from an Anonymous Online Crowd</i>. Universität Paderborn, 2019.","short":"T. Görzen, Essays on Crowd Based Idea Evaluation - Empirical Evidence from an Anonymous Online Crowd, Universität Paderborn, 2019.","mla":"Görzen, Thomas. <i>Essays on Crowd Based Idea Evaluation - Empirical Evidence from an Anonymous Online Crowd</i>. Universität Paderborn, 2019.","bibtex":"@book{Görzen_2019, title={Essays on Crowd Based Idea Evaluation - Empirical Evidence from an Anonymous Online Crowd}, publisher={Universität Paderborn}, author={Görzen, Thomas}, year={2019} }","ama":"Görzen T. <i>Essays on Crowd Based Idea Evaluation - Empirical Evidence from an Anonymous Online Crowd</i>. Universität Paderborn; 2019."},"department":[{"_id":"7"},{"_id":"276"}],"type":"dissertation","date_created":"2019-09-03T12:20:11Z"},{"date_updated":"2022-01-06T06:51:28Z","publication_status":"published","author":[{"id":"1245","full_name":"Müller, Jens","last_name":"Müller","first_name":"Jens"},{"full_name":"Sievers, Sönke","first_name":"Sönke","last_name":"Sievers","id":"46447"},{"id":"36373","full_name":"Mehring, Oliver","first_name":"Oliver","last_name":"Mehring"},{"first_name":"Christian","last_name":"Sofilkanitsch","full_name":"Sofilkanitsch, Christian"}],"jel":["H2","M41"],"year":"2019","title":"Non-GAAP Reporting and Investor Attention: Are Investors Misled by Exclusions of Recurring Expenses from Non-GAAP Earnings before Restatement Announcements?","status":"public","user_id":"46447","language":[{"iso":"eng"}],"_id":"13137","main_file_link":[{"url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3415109"}],"page":"65","abstract":[{"lang":"eng","text":"Non-GAAP reporting is under debate as managers may opportunistically inflate non-GAAP earnings. By separating firms into groups based on exclusions of recurring expenses before material restatements occur this paper investigates whether market participants are misled based on ex-ante non-GAAP reporting. The results show a decline in cumulative abnormal returns (–11.8% aggressive non-GAAP Reporting vs. –2.7% non-aggressive non-GAAP reporting), reduction in overvaluation (–22.18% vs. no decline) and losses in the earnings response coefficient (–51.8% vs. no significant decline) for firms with prior aggressive non-GAAP reporting. Further, we document that investors are less responsive to aggressively reported non-GAAP earnings ex-post, indicating that increased attention enhances investor’s ability to see through the quality of non-GAAP exclusions. "}],"citation":{"short":"J. Müller, S. Sievers, O. Mehring, C. Sofilkanitsch, Non-GAAP Reporting and Investor Attention: Are Investors Misled by Exclusions of Recurring Expenses from Non-GAAP Earnings before Restatement Announcements?, 2019.","chicago":"Müller, Jens, Sönke Sievers, Oliver Mehring, and Christian Sofilkanitsch. <i>Non-GAAP Reporting and Investor Attention: Are Investors Misled by Exclusions of Recurring Expenses from Non-GAAP Earnings before Restatement Announcements?</i>, 2019.","ieee":"J. Müller, S. Sievers, O. Mehring, and C. Sofilkanitsch, <i>Non-GAAP Reporting and Investor Attention: Are Investors Misled by Exclusions of Recurring Expenses from Non-GAAP Earnings before Restatement Announcements?</i> 2019.","apa":"Müller, J., Sievers, S., Mehring, O., &#38; Sofilkanitsch, C. (2019). <i>Non-GAAP Reporting and Investor Attention: Are Investors Misled by Exclusions of Recurring Expenses from Non-GAAP Earnings before Restatement Announcements?</i>","bibtex":"@book{Müller_Sievers_Mehring_Sofilkanitsch_2019, title={Non-GAAP Reporting and Investor Attention: Are Investors Misled by Exclusions of Recurring Expenses from Non-GAAP Earnings before Restatement Announcements?}, author={Müller, Jens and Sievers, Sönke and Mehring, Oliver and Sofilkanitsch, Christian}, year={2019} }","ama":"Müller J, Sievers S, Mehring O, Sofilkanitsch C. <i>Non-GAAP Reporting and Investor Attention: Are Investors Misled by Exclusions of Recurring Expenses from Non-GAAP Earnings before Restatement Announcements?</i>; 2019.","mla":"Müller, Jens, et al. <i>Non-GAAP Reporting and Investor Attention: Are Investors Misled by Exclusions of Recurring Expenses from Non-GAAP Earnings before Restatement Announcements?</i> 2019."},"department":[{"_id":"186"},{"_id":"189"}],"type":"working_paper","keyword":["Keywords: non-GAAP reporting","restatements","information content of earnings","firm value","overvaluation"],"date_created":"2019-09-04T09:48:44Z"},{"status":"public","title":"The relationship between announcements of complete mergers and acquisitions and acquirers' abnormal CDS spread changes","year":"2019","author":[{"id":"48476","last_name":"Hippert","first_name":"Benjamin","full_name":"Hippert, Benjamin"}],"jel":["G14","G34"],"date_updated":"2022-01-06T06:51:29Z","language":[{"iso":"eng"}],"_id":"13146","series_title":"No 52","user_id":"21810","citation":{"bibtex":"@book{Hippert_2019, place={Working Papers Dissertations from Paderborn University, Faculty of Business Administration and Economics}, series={No 52}, title={The relationship between announcements of complete mergers and acquisitions and acquirers’ abnormal CDS spread changes}, author={Hippert, Benjamin}, year={2019}, collection={No 52} }","chicago":"Hippert, Benjamin. <i>The Relationship between Announcements of Complete Mergers and Acquisitions and Acquirers’ Abnormal CDS Spread Changes</i>. No 52. Working Papers Dissertations from Paderborn University, Faculty of Business Administration and Economics, 2019.","ama":"Hippert B. <i>The Relationship between Announcements of Complete Mergers and Acquisitions and Acquirers’ Abnormal CDS Spread Changes</i>. Working Papers Dissertations from Paderborn University, Faculty of Business Administration and Economics; 2019.","short":"B. Hippert, The Relationship between Announcements of Complete Mergers and Acquisitions and Acquirers’ Abnormal CDS Spread Changes, Working Papers Dissertations from Paderborn University, Faculty of Business Administration and Economics, 2019.","ieee":"B. Hippert, <i>The relationship between announcements of complete mergers and acquisitions and acquirers’ abnormal CDS spread changes</i>. Working Papers Dissertations from Paderborn University, Faculty of Business Administration and Economics, 2019.","apa":"Hippert, B. (2019). <i>The relationship between announcements of complete mergers and acquisitions and acquirers’ abnormal CDS spread changes</i>. Working Papers Dissertations from Paderborn University, Faculty of Business Administration and Economics.","mla":"Hippert, Benjamin. <i>The Relationship between Announcements of Complete Mergers and Acquisitions and Acquirers’ Abnormal CDS Spread Changes</i>. 2019."},"abstract":[{"lang":"eng","text":"Employing a sample of 492 merger and acquisition (M&A) announcements from 284 acquirers across North America and Europe between 2005 and 2018, this study analyzes the impact of M&A announcements on an acquirers abnormal CDS spread changes. We find that spreads from CDS which are written on acquirers increase by 310 bps during a symmetric five-day event window suggesting that investors expect an increase in the acquirers credit risk exposure due to M&As. Next to this baseline finding, we conduct a large variety of sensitivity analyses to gain more insight into the driving factors of the rising risk perception of CDS investors due to M&A announcements."}],"date_created":"2019-09-06T08:56:48Z","place":"Working Papers Dissertations from Paderborn University, Faculty of Business Administration and Economics","keyword":["credit default swaps","risk perception of CDS investors","mergers and acquisitions","event study"],"type":"working_paper","department":[{"_id":"186"},{"_id":"188"}]}]
