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Innovation and Transfer Processes in the German VET System. In: ; 2023.","short":"D. Daniel-Söltenfuß, F. Breuing, M.-A. Kückmann, in: 2023.","bibtex":"@inproceedings{Daniel-Söltenfuß_Breuing_Kückmann_2023, title={Innovation and Transfer Processes in the German VET System}, author={Daniel-Söltenfuß, Desiree and Breuing, Friederike  and Kückmann, Marie-Ann}, year={2023} }","apa":"Daniel-Söltenfuß, D., Breuing, F., &#38; Kückmann, M.-A. (2023). <i>Innovation and Transfer Processes in the German VET System</i>. Fakultätsforschungsworkshop der Fakultät für Wirtschaftswissenschaften, Universität Padeborn.","mla":"Daniel-Söltenfuß, Desiree, et al. <i>Innovation and Transfer Processes in the German VET System</i>. 2023.","ieee":"D. Daniel-Söltenfuß, F. Breuing, and M.-A. Kückmann, “Innovation and Transfer Processes in the German VET System,” presented at the Fakultätsforschungsworkshop der Fakultät für Wirtschaftswissenschaften, Universität Padeborn, 2023."}},{"citation":{"chicago":"Beverungen, Daniel, Dennis Kundisch, Milad Mirbabaie, Oliver Müller, Guido Schryen, Simon Thanh-Nam Trang, and Matthias Trier. “Digital Responsibility – a Multilevel Framework for Responsible Digitalization.” <i>Business &#38; Information Systems Engineering</i> 65, no. 4 (2023): 463–74. <a href=\"https://doi.org/10.1007/s12599-023-00822-x\">https://doi.org/10.1007/s12599-023-00822-x</a>.","short":"D. Beverungen, D. Kundisch, M. Mirbabaie, O. Müller, G. Schryen, S.T.-N. Trang, M. Trier, Business &#38; Information Systems Engineering 65 (2023) 463–474.","ieee":"D. Beverungen <i>et al.</i>, “Digital Responsibility – a Multilevel Framework for Responsible Digitalization,” <i>Business &#38; Information Systems Engineering</i>, vol. 65, no. 4, pp. 463–474, 2023, doi: <a href=\"https://doi.org/10.1007/s12599-023-00822-x\">10.1007/s12599-023-00822-x</a>.","apa":"Beverungen, D., Kundisch, D., Mirbabaie, M., Müller, O., Schryen, G., Trang, S. T.-N., &#38; Trier, M. (2023). Digital Responsibility – a Multilevel Framework for Responsible Digitalization. <i>Business &#38; Information Systems Engineering</i>, <i>65</i>(4), 463–474. <a href=\"https://doi.org/10.1007/s12599-023-00822-x\">https://doi.org/10.1007/s12599-023-00822-x</a>","bibtex":"@article{Beverungen_Kundisch_Mirbabaie_Müller_Schryen_Trang_Trier_2023, title={Digital Responsibility – a Multilevel Framework for Responsible Digitalization}, volume={65}, DOI={<a href=\"https://doi.org/10.1007/s12599-023-00822-x\">10.1007/s12599-023-00822-x</a>}, number={4}, journal={Business &#38; Information Systems Engineering}, author={Beverungen, Daniel and Kundisch, Dennis and Mirbabaie, Milad and Müller, Oliver and Schryen, Guido and Trang, Simon Thanh-Nam and Trier, Matthias}, year={2023}, pages={463–474} }","ama":"Beverungen D, Kundisch D, Mirbabaie M, et al. Digital Responsibility – a Multilevel Framework for Responsible Digitalization. <i>Business &#38; Information Systems Engineering</i>. 2023;65(4):463-474. doi:<a href=\"https://doi.org/10.1007/s12599-023-00822-x\">10.1007/s12599-023-00822-x</a>","mla":"Beverungen, Daniel, et al. “Digital Responsibility – a Multilevel Framework for Responsible Digitalization.” <i>Business &#38; Information Systems Engineering</i>, vol. 65, no. 4, 2023, pp. 463–74, doi:<a href=\"https://doi.org/10.1007/s12599-023-00822-x\">10.1007/s12599-023-00822-x</a>."},"file_date_updated":"2023-07-06T13:02:00Z","has_accepted_license":"1","status":"public","volume":65,"user_id":"16205","ddc":["000"],"_id":"45112","page":"463 - 474","publication":"Business & Information Systems Engineering","issue":"4","department":[{"_id":"277"},{"_id":"196"},{"_id":"646"},{"_id":"526"},{"_id":"198"},{"_id":"792"},{"_id":"276"},{"_id":"681"}],"type":"journal_article","date_created":"2023-05-19T07:21:29Z","file":[{"file_size":373767,"access_level":"closed","file_name":"Digital_Responsibility- A Multilevel Framework for Responsible Digitilization- BISE Springer VERSION.pdf","date_updated":"2023-07-06T13:02:00Z","relation":"main_file","success":1,"content_type":"application/pdf","file_id":"45871","creator":"schryen","date_created":"2023-07-06T13:02:00Z"}],"article_type":"letter_note","intvolume":"        65","publication_status":"published","date_updated":"2026-03-12T13:44:38Z","author":[{"id":"59677","last_name":"Beverungen","first_name":"Daniel","full_name":"Beverungen, Daniel"},{"full_name":"Kundisch, Dennis","first_name":"Dennis","last_name":"Kundisch","id":"21117"},{"first_name":"Milad","last_name":"Mirbabaie","full_name":"Mirbabaie, Milad","id":"88691"},{"full_name":"Müller, Oliver","first_name":"Oliver","last_name":"Müller","id":"72849"},{"id":"72850","full_name":"Schryen, Guido","first_name":"Guido","last_name":"Schryen"},{"orcid":"0000-0002-4784-4038","last_name":"Trang","first_name":"Simon Thanh-Nam","full_name":"Trang, Simon Thanh-Nam","id":"98948"},{"last_name":"Trier","first_name":"Matthias","full_name":"Trier, Matthias","id":"72744"}],"title":"Digital Responsibility – a Multilevel Framework for Responsible Digitalization","year":"2023","doi":"10.1007/s12599-023-00822-x","language":[{"iso":"eng"}]},{"doi":"10.1080/00014788.2021.1958669","language":[{"iso":"eng"}],"main_file_link":[{"open_access":"1"}],"article_type":"original","intvolume":"        53","publication_status":"published","date_updated":"2026-04-09T07:35:50Z","author":[{"first_name":"Vanessa","last_name":"Flagmeier","full_name":"Flagmeier, Vanessa"},{"full_name":"Müller, Jens","first_name":"Jens","last_name":"Müller","id":"1245"},{"last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","first_name":"Caren","full_name":"Sureth-Sloane, Caren","id":"530"}],"title":"When Do Firms Highlight Their Effective Tax Rate?","year":"2023","department":[{"_id":"187"}],"type":"journal_article","date_created":"2021-12-20T08:29:38Z","abstract":[{"text":"This study examines GAAP effective tax rate (ETR) visibility as a distinct disclosure choice in firms’ financial statements. By applying a game-theory disclosure model for the voluntary disclosure strategies of firms, in a tax setting, we argue that firms face a trade-off in their ETR disclosure decisions. On the one hand, firms have an incentive to enhance their ETR disclosure when the ratio offers shareholders ‘favourable conditions’, for example, higher expected after-tax cash flows. On the other hand, the disclosure of a favourable low ETR could attract the attention of tax auditors and the public and ultimately result in disclosure costs. We empirically test disclosure behaviour by examining the relation between disclosure visibility and different ETR conditions that reflect different stakeholder-specific costs and benefits. While we find that unfavourable ETR conditions are not highlighted, we observe higher disclosure visibility for favourable ETRs (smooth, close to the industry average, and decreasing ETRs). Additional analyses reveal that this high visibility is characteristic of firm years with only moderately decreasing ETRs at usual ETR levels, while extreme ETRs are not highlighted. Interestingly and in contrast to our main results, a subsample of family firms does not seem to highlight favourable ETRs.","lang":"eng"}],"publication":"Accounting and Business Research","issue":"1","volume":53,"user_id":"96670","_id":"29050","page":"1-37","status":"public","oa":"1","quality_controlled":"1","citation":{"ama":"Flagmeier V, Müller J, Sureth-Sloane C. When Do Firms Highlight Their Effective Tax Rate? <i>Accounting and Business Research</i>. 2023;53(1):1-37. doi:<a href=\"https://doi.org/10.1080/00014788.2021.1958669\">10.1080/00014788.2021.1958669</a>","bibtex":"@article{Flagmeier_Müller_Sureth-Sloane_2023, title={When Do Firms Highlight Their Effective Tax Rate?}, volume={53}, DOI={<a href=\"https://doi.org/10.1080/00014788.2021.1958669\">10.1080/00014788.2021.1958669</a>}, number={1}, journal={Accounting and Business Research}, author={Flagmeier, Vanessa and Müller, Jens and Sureth-Sloane, Caren}, year={2023}, pages={1–37} }","mla":"Flagmeier, Vanessa, et al. “When Do Firms Highlight Their Effective Tax Rate?” <i>Accounting and Business Research</i>, vol. 53, no. 1, 2023, pp. 1–37, doi:<a href=\"https://doi.org/10.1080/00014788.2021.1958669\">10.1080/00014788.2021.1958669</a>.","chicago":"Flagmeier, Vanessa, Jens Müller, and Caren Sureth-Sloane. “When Do Firms Highlight Their Effective Tax Rate?” <i>Accounting and Business Research</i> 53, no. 1 (2023): 1–37. <a href=\"https://doi.org/10.1080/00014788.2021.1958669\">https://doi.org/10.1080/00014788.2021.1958669</a>.","short":"V. Flagmeier, J. Müller, C. Sureth-Sloane, Accounting and Business Research 53 (2023) 1–37.","apa":"Flagmeier, V., Müller, J., &#38; Sureth-Sloane, C. (2023). When Do Firms Highlight Their Effective Tax Rate? <i>Accounting and Business Research</i>, <i>53</i>(1), 1–37. <a href=\"https://doi.org/10.1080/00014788.2021.1958669\">https://doi.org/10.1080/00014788.2021.1958669</a>","ieee":"V. Flagmeier, J. Müller, and C. Sureth-Sloane, “When Do Firms Highlight Their Effective Tax Rate?,” <i>Accounting and Business Research</i>, vol. 53, no. 1, pp. 1–37, 2023, doi: <a href=\"https://doi.org/10.1080/00014788.2021.1958669\">10.1080/00014788.2021.1958669</a>."}},{"date_updated":"2026-04-09T07:39:57Z","author":[{"first_name":"Rembert","last_name":"Unterstell","full_name":"Unterstell, Rembert"}],"status":"public","title":"Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane","year":"2023","user_id":"96670","publisher":"DFG","_id":"46043","language":[{"iso":"ger"}],"page":"6-9","main_file_link":[{"url":"https://wiwi.uni-paderborn.de/fileadmin-wiwi/dep2ls7/Publikationen_Download_s/for_01-23_RU_Interview_Sureth-Sloane_doppels__1_.pdf"}],"citation":{"ama":"Unterstell R. Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane. <i>forschung - Das Magazin der Deutschen Forschungsgemeinschaft</i>. 2023;(1):6-9.","bibtex":"@article{Unterstell_2023, title={Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane}, number={1}, journal={forschung - Das Magazin der Deutschen Forschungsgemeinschaft}, publisher={DFG}, author={Unterstell, Rembert}, year={2023}, pages={6–9} }","mla":"Unterstell, Rembert. “Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane.” <i>forschung - Das Magazin der Deutschen Forschungsgemeinschaft</i>, no. 1, DFG, 2023, pp. 6–9.","short":"R. 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Unterstell, “Der Wirtschaft auch in der Krise das Atmen erlauben, Pandemie und Ökonomie – Interview mit Steuerexpertin Caren Sureth-Sloane,” <i>forschung - Das Magazin der Deutschen Forschungsgemeinschaft</i>, no. 1, pp. 6–9, 2023."},"issue":"1","publication":"forschung - Das Magazin der Deutschen Forschungsgemeinschaft","department":[{"_id":"187"}],"type":"journal_article","date_created":"2023-07-13T11:36:48Z"},{"department":[{"_id":"187"}],"type":"journal_article","date_created":"2025-12-02T08:35:24Z","quality_controlled":"1","citation":{"ama":"Bornemann T, Kelley S, Osswald B. The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits. <i>Journal of the American Taxation Association</i>. 2023;45(2):1-28. doi:<a href=\"https://doi.org/10.2308/JATA-2021-013\">10.2308/JATA-2021-013</a>","bibtex":"@article{Bornemann_Kelley_Osswald_2023, title={The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits}, volume={45}, DOI={<a href=\"https://doi.org/10.2308/JATA-2021-013\">10.2308/JATA-2021-013</a>}, number={2}, journal={Journal of the American Taxation Association}, author={Bornemann, Tobias and Kelley, Stacie and Osswald, Benjamin}, year={2023}, pages={1–28} }","mla":"Bornemann, Tobias, et al. “The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits.” <i>Journal of the American Taxation Association</i>, vol. 45, no. 2, 2023, pp. 1–28, doi:<a href=\"https://doi.org/10.2308/JATA-2021-013\">10.2308/JATA-2021-013</a>.","chicago":"Bornemann, Tobias, Stacie Kelley, and Benjamin Osswald. “The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits.” <i>Journal of the American Taxation Association</i> 45, no. 2 (2023): 1–28. <a href=\"https://doi.org/10.2308/JATA-2021-013\">https://doi.org/10.2308/JATA-2021-013</a>.","short":"T. 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Osswald, “The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits,” <i>Journal of the American Taxation Association</i>, vol. 45, no. 2, pp. 1–28, 2023, doi: <a href=\"https://doi.org/10.2308/JATA-2021-013\">10.2308/JATA-2021-013</a>."},"publication":"Journal of the American Taxation Association","issue":"2","volume":45,"user_id":"96670","doi":"10.2308/JATA-2021-013","_id":"62734","language":[{"iso":"eng"}],"page":"1-28","intvolume":"        45","date_updated":"2026-04-09T07:36:03Z","author":[{"id":"88419","last_name":"Bornemann","orcid":"0000-0003-4299-0551","first_name":"Tobias","full_name":"Bornemann, Tobias"},{"full_name":"Kelley, Stacie","first_name":"Stacie","last_name":"Kelley"},{"last_name":"Osswald","first_name":"Benjamin","full_name":"Osswald, Benjamin"}],"status":"public","title":"The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits","year":"2023"},{"date_updated":"2026-04-09T07:37:12Z","intvolume":"        98","title":"Do Corporate Taxes Affect Executive Compensation?","year":"2023","status":"public","author":[{"id":"88419","first_name":"Tobias","orcid":"0000-0003-4299-0551","last_name":"Bornemann","full_name":"Bornemann, Tobias"},{"full_name":"Jacob, Martin","last_name":"Jacob","first_name":"Martin"},{"full_name":"Sailer, Mariana","last_name":"Sailer","first_name":"Mariana"}],"doi":"10.2308/TAR-2019-0567","user_id":"96670","volume":98,"page":"31-58","language":[{"iso":"eng"}],"_id":"62735","quality_controlled":"1","issue":"2","publication":"The Accounting Review","citation":{"chicago":"Bornemann, Tobias, Martin Jacob, and Mariana Sailer. “Do Corporate Taxes Affect Executive Compensation?” <i>The Accounting Review</i> 98, no. 2 (2023): 31–58. <a href=\"https://doi.org/10.2308/TAR-2019-0567\">https://doi.org/10.2308/TAR-2019-0567</a>.","short":"T. Bornemann, M. Jacob, M. Sailer, The Accounting Review 98 (2023) 31–58.","ieee":"T. Bornemann, M. Jacob, and M. Sailer, “Do Corporate Taxes Affect Executive Compensation?,” <i>The Accounting Review</i>, vol. 98, no. 2, pp. 31–58, 2023, doi: <a href=\"https://doi.org/10.2308/TAR-2019-0567\">10.2308/TAR-2019-0567</a>.","apa":"Bornemann, T., Jacob, M., &#38; Sailer, M. (2023). Do Corporate Taxes Affect Executive Compensation? <i>The Accounting Review</i>, <i>98</i>(2), 31–58. <a href=\"https://doi.org/10.2308/TAR-2019-0567\">https://doi.org/10.2308/TAR-2019-0567</a>","bibtex":"@article{Bornemann_Jacob_Sailer_2023, title={Do Corporate Taxes Affect Executive Compensation?}, volume={98}, DOI={<a href=\"https://doi.org/10.2308/TAR-2019-0567\">10.2308/TAR-2019-0567</a>}, number={2}, journal={The Accounting Review}, author={Bornemann, Tobias and Jacob, Martin and Sailer, Mariana}, year={2023}, pages={31–58} }","ama":"Bornemann T, Jacob M, Sailer M. Do Corporate Taxes Affect Executive Compensation? <i>The Accounting Review</i>. 2023;98(2):31-58. doi:<a href=\"https://doi.org/10.2308/TAR-2019-0567\">10.2308/TAR-2019-0567</a>","mla":"Bornemann, Tobias, et al. “Do Corporate Taxes Affect Executive Compensation?” <i>The Accounting Review</i>, vol. 98, no. 2, 2023, pp. 31–58, doi:<a href=\"https://doi.org/10.2308/TAR-2019-0567\">10.2308/TAR-2019-0567</a>."},"type":"journal_article","department":[{"_id":"187"}],"date_created":"2025-12-02T08:37:44Z"},{"issue":"1-2","publication":"Journal of Business Economics","type":"journal_article","department":[{"_id":"187"}],"date_created":"2023-07-13T11:19:59Z","date_updated":"2026-04-09T07:41:13Z","publication_status":"published","intvolume":"        93","title":"Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises","year":"2023","author":[{"last_name":"Koch","first_name":"Reinald","full_name":"Koch, Reinald"},{"full_name":"Holtmann, Svea","first_name":"Svea","last_name":"Holtmann"},{"id":"92812","full_name":"Giese, Henning","first_name":"Henning","last_name":"Giese"}],"publication_identifier":{"issn":["0044-2372","1861-8928"]},"doi":"10.1007/s11573-022-01134-4","main_file_link":[{"open_access":"1"}],"language":[{"iso":"eng"}],"quality_controlled":"1","citation":{"ieee":"R. 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Giese, Journal of Business Economics 93 (2023) 59–109.","mla":"Koch, Reinald, et al. “Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises.” <i>Journal of Business Economics</i>, vol. 93, no. 1–2, Springer Science and Business Media LLC, 2023, pp. 59–109, doi:<a href=\"https://doi.org/10.1007/s11573-022-01134-4\">10.1007/s11573-022-01134-4</a>.","bibtex":"@article{Koch_Holtmann_Giese_2023, title={Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises}, volume={93}, DOI={<a href=\"https://doi.org/10.1007/s11573-022-01134-4\">10.1007/s11573-022-01134-4</a>}, number={1–2}, journal={Journal of Business Economics}, publisher={Springer Science and Business Media LLC}, author={Koch, Reinald and Holtmann, Svea and Giese, Henning}, year={2023}, pages={59–109} }","ama":"Koch R, Holtmann S, Giese H. 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While traditional hedonic house pricing models are fed with hard information based on housing attributes, recently also soft information has been incorporated to increase the predictive performance. This soft information can be extracted from image data by complex models like Convolutional Neural Networks (CNNs). However, these are intransparent which excludes their use for high-stakes financial decisions. To overcome this limitation, we examine if a two-stage modeling approach can provide explainability. We combine visual interpretability by Regression Activation Maps (RAM) for the CNN and a linear regression for the overall prediction. Our experiments are based on 62.000 family homes in Philadelphia and the results indicate that the CNN learns aspects related to vegetation and quality aspects of the house from exterior images, improving the predictive accuracy of real estate appraisal by up to 5.4%.","lang":"eng"}],"publication":"55th Annual Hawaii International Conference on System Sciences (HICSS-55)","citation":{"ama":"Kucklick J-P. Visual Interpretability of Image-based Real Estate Appraisal. In: <i>55th Annual Hawaii International Conference on System Sciences (HICSS-55)</i>. ; 2022.","bibtex":"@inproceedings{Kucklick_2022, title={Visual Interpretability of Image-based Real Estate Appraisal}, booktitle={55th Annual Hawaii International Conference on System Sciences (HICSS-55)}, author={Kucklick, Jan-Peter}, year={2022} }","mla":"Kucklick, Jan-Peter. “Visual Interpretability of Image-Based Real Estate Appraisal.” <i>55th Annual Hawaii International Conference on System Sciences (HICSS-55)</i>, 2022.","short":"J.-P. Kucklick, in: 55th Annual Hawaii International Conference on System Sciences (HICSS-55), 2022.","chicago":"Kucklick, Jan-Peter. “Visual Interpretability of Image-Based Real Estate Appraisal.” In <i>55th Annual Hawaii International Conference on System Sciences (HICSS-55)</i>, 2022.","apa":"Kucklick, J.-P. (2022). Visual Interpretability of Image-based Real Estate Appraisal. <i>55th Annual Hawaii International Conference on System Sciences (HICSS-55)</i>. 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