TY - CONF AU - Alberternst, B. AU - Giesler, M. AU - Steinhoff, Lena ID - 50975 TI - The Consumerization of Care: How Capitalism Is Co-Opting Solidarity ER - TY - CONF AU - Kessing, K. AU - Garnefeld, I. AU - Böhm, Eva ID - 46666 T2 - EMAC Annual Conference, Odense, Denmark TI - The dark and bright side of online reviews in manufacturer online shops ER - TY - GEN AB - We study the effect of education on vaccination against COVID-19 and influenza in Germany and Europe. Our identification strategy makes use of changes in compulsory schooling laws and allows to estimate local average treatment effects for individuals between 59 and 91 years of age. We find no significant effect of an additional year of schooling on vaccination status in Germany. Pooling data from Europe, we conclude that schooling increases the likelihood to vaccinate against COVID by an economically negligible effect of one percentage point (zero for influenza). However, we find indications that additional schooling increases fear of side effects from COVID vaccination. AU - Monsees, Daniel AU - Schmitz, Hendrik ID - 46536 KW - COVID KW - influenza KW - vaccination KW - education KW - compulsory schooling TI - The effect of compulsory schooling on vaccination against COVID and Influenza VL - 1011 ER - TY - JOUR AB - AbstractThe ability of various policy activities to reduce the reproduction rate of the COVID-19 disease is widely discussed. Using a stringency index that comprises a variety of lockdown levels, such as school and workplace closures, we analyze the effectiveness of government restrictions. At the same time, we investigate the capacity of a range of lockdown measures to lower the reproduction rate by considering vaccination rates and testing strategies. By including all three components in an SIR (Susceptible, Infected, Recovery) model, we show that a general and comprehensive test strategy is instrumental in reducing the spread of COVID-19. The empirical study demonstrates that testing and isolation represent a highly effective and preferable approach towards overcoming the pandemic, in particular until vaccination rates have risen to the point of herd immunity. AU - Fritz, Marlon AU - Gries, Thomas AU - Redlin, Margarete ID - 44591 JF - International Journal of Health Economics and Management KW - Health Policy KW - Economics KW - Econometrics and Finance (miscellaneous) SN - 2199-9023 TI - The effectiveness of vaccination, testing, and lockdown strategies against COVID-19 ER - TY - JOUR AU - Yahyaoui, Y. AU - Jakob, E.A. AU - Steinmetz, Holger AU - Wehner, M.C. AU - Isidor, R. AU - Kabst, Rüdiger ID - 50461 IS - 4 JF - Nonprofit Management & Leadership TI - The Equivocal Image of Young Social Enterprises - How Self- vs. Other-Oriented Values Influence External Perceptions VL - 33 ER - TY - CHAP AU - Haake, Claus-Jochen AU - Hehenkamp, Burkhard AU - Polevoy, Gleb ED - Haake, Claus-Jochen ED - Meyer auf der Heide, Friedhelm ED - Platzner, Marco ED - Wachsmuth, Henning ED - Wehrheim, Heike ID - 45878 T2 - On-The-Fly Computing -- Individualized IT-services in dynamic markets TI - The Market for Services: Incentives, Algorithms, Implementation VL - 412 ER - TY - CONF AU - Seutter, Janina ID - 45459 TI - The Origination of Online Reviews in B2B Markets: A Qualitative Study on the Underlying Motives of Review Writers ER - TY - CONF AU - Lebedeva, Anastasia AU - Kornowicz, Jaroslaw AU - Lammert, Olesja AU - Papenkordt, Jörg ID - 48285 T2 - Artificial Intelligence in HCI TI - The Role of Response Time for Algorithm Aversion in Fast and Slow Thinking Tasks ER - TY - JOUR AU - Hoppe, Thomas AU - Schanz, Deborah AU - Sturm, Susann AU - Sureth-Sloane, Caren ID - 22924 IS - 2 JF - European Accounting Review SN - 0963-8180 TI - The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity VL - 32 ER - TY - JOUR AU - Wolf, T. AU - Trang, S. AU - Weiger, W. AU - Trenz, M. ID - 49453 JF - Journal of Information Technology TI - The technology-behavioral compensation effect: Unintended consequences of health technology adoption ER - TY - GEN AU - Beutner, Marc AU - Schneider, Jennifer Nicole ID - 47901 T2 - International Conference on Industry Sciences and Computer Science Innovation TI - The use of IT and OER to support remote sustainable work in Europeans Green Economy ER - TY - JOUR AU - Greil, Stefan AU - Overesch, Michael AU - Rohlfing-Bastian, Anna AU - Schreiber, Ulrich AU - Sureth-Sloane, Caren ID - 42635 IS - 4 JF - Intertax TI - Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing VL - 51 ER - TY - GEN AU - Giese, Henning AU - Holtmann, Svea ID - 46044 TI - Towards Green Driving - Income Taxes Incentives for Plug-In Hybrids VL - 118 ER - TY - JOUR AB - Das TPACK-Modell wird häufig zur Konzeptualisierung digitaler Kompetenzen in der Lehrer:innenbildung herangezogen. Es stellt die Bezüge des Lehrer:innenwissens zwischen den Dimensionen des inhaltlichen, pädagogischen und technologischen Wissens her. Wir analysieren in diesem Beitrag die Passung von TPACK zur Modellierung digitaler Kompetenzen für den Kontext der beruflichen Bildung, insb. mit Blick auf die Inhaltsdimension. Wir argumentieren, dass TPACK und solche Modelle, die sich daran anlehnen, den doppelten inhaltlichen Gegenstandsbezug der beruflichen Bildung nicht hinreichend abbilden. Darauf aufbauend diskutieren wir mögliche Weiterentwicklungen des Modells für die berufliche Bildung sowie dessen Bedeutung für die berufliche Lehrer:innenbildung. AU - Sänger, Niklas AU - Jenert, Tobias ID - 50520 IS - 3 JF - Zeitschrift für Berufs- und Wirtschaftspädagogik TI - TPACK, DPACK, XY-Pack? Eine kritische Auseinandersetzung mit der Modellierung digitaler Inhaltskompetenzen für die berufliche Bildung VL - 119 ER - TY - CONF AU - Sänger, Niklas ID - 48536 TI - TPACK, DPACK, XY-PACK? Eine kritische Auseinandersetzung mit der Modellierung digitaler Inhaltskompetenzen für die berufliche Bildung ER - TY - CONF AU - Sänger, Niklas AU - Jenert, Tobias AU - Kremer, H.-Hugo ID - 52717 T2 - Jahrestagung der Sektion Berufs- und Wirtschaftspädagogik der Deutschen Gesellschaft für Erziehungswissenschaft TI - TPACK, DPACK, XY-PACK? Eine kritische Auseinandersetzung mit der Modellierung digitaler Inhaltskompetenzen für die berufliche Bildung ER - TY - CONF AU - Sloane, Hannah Sabrina AU - Schmöckel, Sabrina ID - 52866 TI - Turning Disciplinary Differences from a Brake into a Motor in Higher Education (Collaboration) ER - TY - GEN AU - Amberger, Harald AU - Siahaan, Fernando AU - Sureth-Sloane, Caren ID - 49092 TI - Turnover-Based Corporate Income Taxation and Corporate Risk-Taking ER - TY - GEN AU - Heinemann-Heile, Vanessa AU - Maiterth, Ralf AU - Sureth-Sloane, Caren ID - 49293 TI - Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk ER - TY - GEN AU - Heinemann-Heile, Vanessa AU - Maiterth, Ralf AU - Sureth-Sloane, Caren ID - 49295 TI - Umfrage: Bewertung Investitionsfördernder Maßnahmen durch Unternehmen aus Handel, Dienstleistung und Industrie ER - TY - GEN AU - Greil, Stefan AU - Kaluza-Thiesen, Eleonore AU - Schulz, Kim Alina AU - Sureth-Sloane, Caren ID - 48414 TI - Umfrage: Tax Compliance und Verrechnungspreise ER - TY - CONF AU - Garnefeld, I. AU - Böhm, Eva AU - Hanf, L. AU - Helm, S. ID - 46665 T2 - 2023 AMA Summer Academic Conference, San Francisco, CA TI - Unboxing video effectiveness – Does speech matter? ER - TY - JOUR AB - Individual cognitive functioning declines over time. We seek to understand how adverse physical health shocks in older ages contribute to this development. By use of event-study methods and data from the USA, England, and several countries in Continental Europe, we find evidence that health shocks lead to an immediate and persistent decline in cognitive functioning. This robust finding holds in all regions representing different health insurance systems and seems to be independent of underlying individual demographic characteristics such as sex and age. We also ask whether variables that are susceptible to policy action can reduce the negative consequences of a health shock. Our results suggest that neither compulsory education nor retirement regulations moderate the effects, thus emphasizing the importance for cognitive functioning of maintaining good physical health in old age. AU - Schiele, Valentin AU - Schmitz, Hendrik ID - 35637 JF - European Economic Review TI - Understanding cognitive decline in older ages: The role of health shocks VL - 151 ER - TY - CONF AU - Jabr, Wael AU - Gutt, Dominik AU - Neumann, Jürgen AU - Kundisch, Dennis ID - 40063 T2 - Proceedings of the 45th ISMS Marketing Science Conference TI - Updating at the Expense of Demand? The Case of Platform Apps ER - TY - JOUR AU - Seutter, Janina AU - Müller, Michelle AU - Kundisch, Dennis ID - 46040 IS - 4 JF - Wirtschaftsinformatik & Management TI - Verdrängen Smart-Product-Service-Systeme die Interaktion in Online-Communities? – Empirische Evidenz aus einer Rezept-Community VL - 15 ER - TY - CONF AU - Büker, Ronja AU - Jenert, Tobias AU - Fahrbach, Manuel ID - 52718 T2 - Jahrestagung der Sektion Berufs- und Wirtschaftspädagogik der Deutschen Gesellschaft für Erziehungswissenschaft TI - Vorstellung eines Trainings zur Förderung des selbstregulierten unternehmerischen Lernens in der Entrepreneurship-Education. ER - TY - JOUR AU - Althaus, Maike AU - Müller, Stefanie Jutta Marianne AU - Kundisch, Dennis ID - 45444 JF - International Journal of Cultural Policy TI - What Price Culture? – A Taxonomy of the Admission Pricing Policy at Museums ER - TY - JOUR AB - 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. AU - Flagmeier, Vanessa AU - Müller, Jens AU - Sureth-Sloane, Caren ID - 29050 IS - 1 JF - Accounting and Business Research TI - When Do Firms Highlight Their Effective Tax Rate? VL - 53 ER - TY - JOUR AU - Hoppe, Julia Amelie AU - Tuisku, Outi AU - Johansson-Pajala, Rose-Marie AU - Pekkarinen, Satu AU - Hennala, Lea AU - Gustafsson, Christine AU - Melkas, Helinä AU - Thommes, Kirsten ID - 44639 JF - Computers in Human Behavior Reports KW - Artificial Intelligence KW - Cognitive Neuroscience KW - Computer Science Applications KW - Human-Computer Interaction KW - Applied Psychology KW - Neuroscience (miscellaneous) SN - 2451-9588 TI - When do individuals choose care robots over a human caregiver? Insights from a laboratory experiment on choices under uncertainty VL - 9 ER - TY - JOUR AB - We study how competition between physicians affects the provision of medical care. In our theoretical model, physicians are faced with a heterogeneous patient population, in which patients systematically vary with regard to both their responsiveness to the provided quality of care and their state of health. We test the behavioral predictions derived from this model in a controlled laboratory experiment. In line with the model, we observe that competition significantly improves patient benefits as long as patients are able to respond to the quality provided. For those patients, who are not able to choose a physician, competition even decreases the patient benefit compared to a situation without competition. This decrease is in contrast to our theoretical prediction implying no change in benefits for passive patients. Deviations from patient-optimal treatment are highest for passive patients in need of a low quantity of medical services. With repetition, both, the positive effects of competition for active patients as well as the negative effects of competition for passive patients become more pronounced. Our results imply that competition can not only improve but also worsen patient outcome and that patients’ responsiveness to quality is decisive. AU - Brosig-Koch, Jeannette AU - Hehenkamp, Burkhard AU - Kokot, Johanna ID - 44092 JF - Health Economics KW - physician competition KW - patient characteristics KW - heterogeneity in quality responses KW - fee-for-service KW - laboratory experiment TI - Who benefits from quality competition in health care? A theory and a laboratory experiment on the relevance of patient characteristics ER - TY - CHAP AB - Today, it is possible to collect and connect large amounts of digital data from various sources and life domains. This chapter examines the potential and the risks of this development from an interdisciplinary perspective. It defines the ‘global digital twin’ of a human being as the sum of all digitally stored information and predictive knowledge about a person. It points out that, compared to the digital twin of a machine, the human global digital twin is far more complex because it comprises the genetic code and the biographic code of a person. The genetic code contains not only a simple ‘construction plan’ but also hereditary information, in a form that is difficult to read. The biographic code contains all other information that can be assembled about a person, which is obtained via data from cameras, microphones, or other sensors, as well as general personal information. When the growing wealth of information concerning the genetic code and the biographical code is properly utilised, insights from biology and the behavioural sciences may be used to predict personal events such as health problems, job resignations, or even crimes. Because our own interests and those of private firms are partly in conflict over the use of this powerful knowledge, it is still unclear whether the global digital twins of humans will become a liberating or disciplining force for citizens. On the one hand, human beings are not machines: They are aware of their digital twin and therefore are able to influence it throughout their lives. Because of their free will, human beings are in general difficult to predict. Dystopias of full control over individual behaviour are therefore unlikely to materialise. On the other hand, private firms are beginning to take advantage of the available digital twins of humans by monopolising data access and by commercialising predictive knowledge. This is problematic because, unlike machines, human beings cannot only benefit from but also suffer due to their digital twins as they attempt to shape their own lives. We illustrate these issues with some examples and arrive at two conclusions: It is in the public interest for people to be granted more property rights over their personal global digital twins, and publicly funded research needs to become more interdisciplinary, much like private firms that have already begun to perform interdisciplinary research. AU - Hellweg, Talea Davina AU - Schneider, Martin AU - Rückert, Ulrich AU - Harteis, Christian AU - Pilz, Sarah ID - 49469 T2 - The Digital Twin of Human TI - Who Will Own Our Global Digital Twin: The Power of Genetic and Biographic Information to Shape Our Lives ER - TY - JOUR AU - Schneider, Martin AU - Radermacher, Katharina ID - 46139 IS - 580 JF - Wie Arbeitgeber strategisch gegen den Arbeitskräftemangel vorgehen. SN - 0032-3446 TI - Wie Arbeitgeber strategisch gegen den Arbeitskräftemangel vorgehen. ER - TY - JOUR AB - AbstractWorkarounds are goal‐driven deviations from the standard operating procedures performed to overcome obstacles constraining day‐to‐day work. Despite starting as temporary fixes, they can become established across an organisation and trigger the innovation of processes and IT artefacts that can resolve misfits permanently. Although prior research has elicited antecedents and types of workarounds, it is not known how workarounds diffuse in an organisation and, thereby, innovating co‐workers' activities, IT artefacts, and organisational structures. The results of our multiple two‐year case study provide unique empirical insights into the diffusion of workarounds and how they can act as generative mechanisms for bottom‐up process innovation. AU - Bartelheimer, Christian AU - Wolf, Verena AU - Beverungen, Daniel ID - 51770 IS - 5 JF - Information Systems Journal KW - Computer Networks and Communications KW - Information Systems KW - Software SN - 1350-1917 TI - Workarounds as generative mechanisms for bottom‐up process innovation—Insights from a multiple case study VL - 33 ER - TY - CONF AU - Daniel-Söltenfuß, Desiree AU - Kückmann, Marie-Ann ID - 50281 TI - Zum Verständnis von Innovation und Transfer in einer vernetzten Berufsbildungspraxis. Ergebnisse einer übergreifenden Interviewstudie ER - TY - GEN AU - Tiessen, Michelle ID - 43058 TI - Zur Effektivität des europäischen Kronzeugenprogramms - Der Fall des LKW-Kartells ER - TY - JOUR AU - Fochmann, Martin AU - Heinemann-Heile, Vanessa AU - Huber, Hans-Peter AU - Maiterth, Ralf AU - Sureth-Sloane, Caren ID - 42897 IS - 2 JF - Steuer und Wirtschaft TI - Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung VL - 100 ER - TY - JOUR AB - This year, the 7th edition of the Dutch Accounting Research Conference (DARC) was hosted by the Nijmegen School of Management at Radboud University on Thursday, March 23. In total, over 75 accounting researchers from various Dutch universities were welcomed by Frank Hartmann, chair of the accounting group and head of the Business Economics department. During the day, four keynote speakers presented their research and in a panel discussion, the current state of accounting education was debated. In the evening, participants gathered to network over dinner. This article presents a discussion of the theme of the conference, an outline of the research papers and projects presented during the conference, and a summary of the panel discussion on Accounting Education. AU - De Meyst, Karen AU - Niederkofler, Thomas AU - Reimsbach, Daniel ID - 47922 IS - 5/6 JF - Maandblad voor Accountancy en Bedrijfseconomie KW - General Arts and Humanities SN - 2543-1684 TI - DARC 2023 at Radboud University: Societal challenges in accounting research and education VL - 97 ER - TY - CONF AU - Sven, Weinzierl AU - Bartelheimer, Christian AU - Zilker, Sandra AU - Beverungen, Daniel AU - Matzner, Martin ID - 41487 T2 - Proceedings of the 26th Pacific Asia Conference on Information Systems (PACIS) TI - A Method for Predicting Workarounds in Business Processes ER - TY - JOUR AB - PurposeEnabled by increased (“big”) data stocks and advanced (“machine learning”) analyses, the concept of human resource analytics (HRA) is expected to systematically improve decisions in human resource management (HRM). Since so far empirical evidence on this is, however, lacking, the authors' study examines which combinations of data and analyses are employed and which combinations deliver on the promise of improved decision quality.Design/methodology/approachTheoretically, the paper employs a neo-configurational approach for founding and conceptualizing HRA. Methodically, based on a sample of German organizations, two varieties (crisp set and multi-value) of qualitative comparative analysis (QCA) are employed to identify combinations of data and analyses sufficient and necessary for HRA success.FindingsThe authors' study identifies existing configurations of data and analyses in HRM and uncovers which of these configurations cause improved decision quality. By evidencing that and which combinations of data and analyses conjuncturally cause decision quality, the authors' study provides a first confirmation of HRA success.Research limitations/implicationsMajor limitations refer to the cross-sectional and national sample and the usage of subjective measures. Major implications are the suitability of neo-configurational approaches for future research on HRA, while deeper conceptualizing and researching both the characteristics and outcomes of HRA constitutes a core future task.Originality/valueThe authors' paper employs an innovative theoretical-methodical approach to explain and analyze conditions that conjuncturally cause decision quality therewith offering much needed empirical evidence on HRA success. AU - Strohmeier, Stefan AU - Collet, Julian AU - Kabst, Rüdiger ID - 50463 IS - 3 JF - Baltic Journal of Management KW - Management of Technology and Innovation KW - Marketing KW - Organizational Behavior and Human Resource Management KW - Strategy and Management KW - Business and International Management SN - 1746-5265 TI - (How) do advanced data and analyses enable HR analytics success? A neo-configurational analysis VL - 17 ER - TY - CONF AU - zur Heiden, Philipp AU - Beverungen, Daniel ED - Bui, Tung X. ID - 29148 SN - 978-0-9981331-5-7 T2 - Proceedings of the 55th Hawaii International Conference on System Sciences TI - A Renaissance of Context in Design Science Research ER - TY - CONF AU - Grieger, Nicole AU - Seutter, Janina AU - Kundisch, Dennis ID - 31063 T2 - Proceedings of the 28th Americas Conference on Information Systems (AMCIS) TI - A Rollercoaster of Emotions – A Semantic Analysis of Fundraising Campaigns over the Course of the COVID-19 Pandemic ER - TY - CONF AB - Manufacturing companies are challenged to make the increasingly complex work processes equally manageable for all employees to prevent an impending loss of competence. In this contribution, an intelligent assistance system is proposed enabling employees to help themselves in the workplace and provide them with competence-related support. This results in increasing the short- and long-term efficiency of problem solving in companies. AU - Deppe, Sahar AU - Brandt, Lukas AU - Brünninghaus, Marc AU - Papenkordt, Jörg AU - Heindorf, Stefan AU - Tschirner-Vinke, Gudrun ID - 33957 KW - Assistance system KW - Knowledge graph KW - Information retrieval KW - Neural networks KW - AR TI - AI-Based Assistance System for Manufacturing ER - TY - CONF AU - Deppe, Sahar AU - Brandt, Lukas AU - Brunninghaus, Marc AU - Papenkordt, Jörg AU - Heindorf, Stefan AU - Tschirner-Vinke, Gudrun ID - 34282 T2 - 2022 IEEE 27th International Conference on Emerging Technologies and Factory Automation (ETFA) TI - AI-Based Assistance System for Manufacturing ER - TY - BOOK ED - Betz, Stefan ID - 37399 TI - Aktuelle Fragestellungen zu Produktion, Controlling und Logistik ER - TY - JOUR AU - Liszt-Rohlf, Verena AU - Wochnik, Markus AU - Schwabl, Franziska ID - 45920 IS - 2 JF - Zeitschrift für Berufs- und Wirtschaftspädagogik KW - Applied Mathematics KW - General Mathematics SN - 0172-2875 TI - Alte Fotografien, neue Erkenntnisse VL - 118 ER - TY - GEN AU - Yeboah, Amoabeng ID - 43059 TI - An Economic Analysis of Mergers and Aquisitions - The case of Facebook and WhatsApp ER - TY - JOUR AU - Kundisch, Dennis AU - Muntermann, J. AU - Oberländer, A. M. AU - Rau, D. AU - Röglinger, M. AU - Schoormann, T. AU - Szopinski, Daniel ID - 23566 IS - 4 JF - Business & Information Systems Engineering TI - An update for taxonomy designers: Methodological guidance from information systems research VL - 64 ER - TY - JOUR AU - Hoyer, Britta AU - van Straaten, Dirk ID - 30341 JF - Journal of Behavioral and Experimental Economics KW - General Social Sciences KW - Economics and Econometrics KW - Applied Psychology SN - 2214-8043 TI - Anonymity and Self-Expression in Online Rating Systems - An Experimental Analysis VL - 98 ER - TY - JOUR AU - Masuch, K. AU - Greve, M. AU - Trang, S. ID - 49459 JF - Computers & Security TI - Apologize or Justify? Examining the Impact of Data Breach Response Actions on Stock Value of Affected Companies VL - 12 ER - TY - JOUR AU - Crépellière, Tommy AU - Pelster, Matthias AU - Zeisberger, Stefan ID - 34449 JF - Journal of Financial Markets TI - Arbitrage in the Market for Cryptocurrencies ER - TY - JOUR AU - Tuisku, Outi AU - Johansson-Pajala, Rose-Marie AU - Hoppe, Julia Amelie AU - Pekkarinen, Satu AU - Hennala, Lea AU - Thommes, Kirsten AU - Gustafsson, Christine AU - Melkas, Helinä ID - 51210 IS - 6 JF - Behaviour & Information Technology KW - Human-Computer Interaction KW - General Social Sciences KW - Arts and Humanities (miscellaneous) KW - Developmental and Educational Psychology SN - 0144-929X TI - Assistant nurses and orientation to care robot use in three European countries VL - 42 ER - TY - JOUR AB - The paper investigates the impact of individual attention on investor risk-taking. We analyze a large sample of trading records from a brokerage service that allows its customers to trade contracts-for-differences (CFD), and sends standardized push messages on recent stock performance to its client investors. The advantage of this sample is that it allows us to isolate the "push" messages as individual attention triggers, which we can directly link to the same individuals' risk-taking. A particular advantage of CFD trading is that it allows investors to make use of leverage, which provides us a pure measure of investors' willingness to take risks that is independent of the decision to purchase a particular stock. Leverage is a major catalyst of speculative trading, as it increases the scope of extreme returns, and enables investors to take larger positions than what they can afford with their own capital. We show that investors execute attention-driven trades with higher leverage, compared to their other trades, as well as those of other investors who are not alerted by attention triggers. AU - Arnold, Marc AU - Pelster, Matthias AU - Subrahmanyam, Marti G. ID - 21571 IS - 2 JF - Journal of Financial Economics TI - Attention triggers and investors' risk-taking VL - 143 ER - TY - GEN AU - Bayer, Christian AU - Engelmaier, Florian AU - Riphahn, Regina T. AU - Schmidt-Dengler, Philipp AU - Sondergeld, Virgina AU - Sureth-Sloane, Caren AU - von Wangenheim, Jonas AU - Weizsäcker, Georg ID - 35753 TI - Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der AG Nachwuchs im Verein für Socialpolitik ER - TY - JOUR AB - Unternehmen investieren zunehmend in Angebote Betrieblicher Gesundheitsförderung (BGF). Dabei stellt sich die Frage nach dem Kosten-Nutzen-Verhältnis jenseits des individuellen Nutzens durch die Förderung der Mitarbeitergesundheit. Deshalb wurden im Rahmen einer Sekundäranalyse Effekte der BGF auf den Unternehmenserfolg berechnet. Die Ergebnisse lassen vermuten, dass sich eine verhaltensorientierte BGF kaum positiv auf die Arbeitsproduktivität und Kommunikationsstruktur in Unternehmen auswirkt. AU - Auer, Thorsten Fabian AU - Sennefelder, Lisa AU - Meier, Heiko ID - 32397 IS - 3 JF - Public Health Forum KW - Kommunikation KW - Arbeitsproduktivität KW - Betriebliche Gesundheitsförderung KW - Kosten-Nutzen-Verhältnis SN - 0944-5587 TI - Betriebliche Gesundheitsförderung: Ein leeres Versprechen? VL - 30 ER - TY - CHAP AU - Osthoff, Lennart ED - Betz, Stefan ID - 50386 SN - 978-3-339-12536-1 T2 - Aktuelle Fragestellungen zu Produktion, Logistik und Controlling TI - Betriebliche Standortplanung international agierender Unternehmen ER - TY - JOUR AB - This study investigates the conditions under which tax rate changes accelerate risky investments. While tax rate increases are often expected to harm investment, analytical studies find tax rate increases may foster investment under flexibility.We design a theorybased experimentwith a binomial random walk and entry–exit flexibility.We find accelerated investment upon tax rate increases irrespective of an exit option, but no corresponding response to tax cuts. This asymmetry may be due to tax salience and mechanisms from irreversible choice under uncertainty. Given this evidence of unexpected tax-reform effects, tax policymakers should carefully consider behavioral aspects. AU - Fahr, René AU - Janssen, Elmar A. AU - Sureth-Sloane, Caren ID - 29049 IS - 1-2 JF - FinanzArchiv / Public Finance Analysis KW - Economic ExperimentM KW - Investment Decisions KW - Tax Effects KW - Timing Flexibility KW - Uncertainty TI - Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility? – Insights from an Economic Experiment VL - 78 ER - TY - GEN AU - Scharlau, Ingrid AU - Jenert, Tobias ID - 34630 T2 - duz TI - Chance zur Reflexion VL - 12 ER - TY - JOUR AU - Schmalenbach-Gesellschaft für Betriebswirtschaftslehre e.V., Arbeitskreis Verrechnungspreise (Caren Sureth-Sloane) ID - 35749 IS - 22 JF - Internationales Steuerrecht TI - Chancen und Risiken eines Cooperative Compliance-Ansatzes für die deutsche Besteuerungspraxis von multinationalen Unternehmen – Erfahrungen verschiedener Länder und Eindrücke deutscher Unternehmensvertreter VL - 31 ER - TY - GEN AU - Shabestari, Mehrzad Azmi AU - Safaei, Reyhaneh ID - 35802 TI - Changes in Transfer Pricing Regulations and Corporate Investment Decisions ER - TY - JOUR AU - Hoffmann, Christin AU - Thommes, Kirsten ID - 34044 JF - Journal of Cleaner Production KW - Industrial and Manufacturing Engineering KW - Strategy and Management KW - General Environmental Science KW - Renewable Energy KW - Sustainability and the Environment KW - Building and Construction SN - 0959-6526 TI - Clear Roads and Dirty Air? Indirect effects of reduced private traffic congestion on emissions from heavy traffic ER - TY - JOUR AU - Hoffmann, Christin AU - Thommes, Kirsten ID - 34045 JF - Journal of Cleaner Production KW - Industrial and Manufacturing Engineering KW - Strategy and Management KW - General Environmental Science KW - Renewable Energy KW - Sustainability and the Environment KW - Building and Construction SN - 0959-6526 TI - Clear Roads and Dirty Air? Indirect effects of reduced private traffic congestion on emissions from heavy traffic ER - TY - JOUR AU - Trang, S. AU - Mandrella, M. AU - Marrone, M. AU - Kolbe, L. ID - 49461 JF - European Journal of Information Systems TI - Co-creating business value through IT-business operational alignment in inter-organisational relationships: Empirical evidence from regional networks VL - 31 ER - TY - JOUR AU - Steinhoff, Lena AU - Palmatier, R. W. AU - Martin, K. D. AU - Fox, G. AU - Henderson, C. M. AU - Saint Clair, J. K. AU - Yan, S. AU - Lee, J.-Y. AU - Perko, T. AU - Harmeling, C. M. ID - 45721 IS - 1 JF - Journal of Service Management Research TI - Commentaries on Relationship Marketing: The Present and Future of Customer Relationships in Services VL - 6 ER - TY - CONF AU - Herwix, Alexander AU - zur Heiden, Philipp ED - Bui, Tung X. ID - 29147 SN - 978-0-9981331-5-7 T2 - Proceedings of the 55th Hawaii International Conference on System Sciences TI - Context in Design Science Research: Taxonomy and Framework ER - TY - JOUR AB - AbstractIntegrated thinking (IT) is a managerial mindset increasingly discussed in the context of value creation. Through the lens of systems theory, this study examines how the degree to which IT is embedded in a firm's strategy and day‐to‐day business processes is associated with the firm's social and environmental value creation. Using a broad international dataset, we find strong evidence that our measure of IT is positively related to a firm's sustainability performance (SP), which we use to operationalize social and environmental value creation (or erosion). Our results also reveal that the increase in a firm's SP might come at the cost of a short‐term decrease in financial performance (FP). We find no indication, however, that IT induces a trade‐off between SP and long‐term FP. Integrated thinking appears to stipulate long‐term financial value creation instead. We further explore moderating factors within the organizational and institutional context of our sample firms and highlight implications for society, corporate practice, and policymaking. AU - Reimsbach, Daniel AU - Braam, Geert ID - 47920 IS - 1 JF - Business Strategy and the Environment KW - Management KW - Monitoring KW - Policy and Law KW - Strategy and Management KW - Geography KW - Planning and Development KW - Business and International Management SN - 0964-4733 TI - Creating social and environmental value through integrated thinking: International evidence VL - 32 ER - TY - GEN AB - We examine variation in mandatory CSR reporting practices based on a large sample of non-publicly listed savings banks in Germany. They do not have typical shareholders but rather are established by municipal trustees and can serve clients only in their distinct operating area. This setting permits us to identify demand for CSR information by their main stakeholder groups – municipal trustees and private and corporate clients. In this way, our analysis focuses on the double-materiality approach to CSR reporting. We find that demand for CSR information by supervisory board chairperson belonging to a left-wing or green party and the presence of more supervisory board members belonging to a left-wing or green party are associated with longer CSR reports and more disclosure on environmental, social, employee and human rights matters. In addition, competition for private clients and the sustainability orientation of corporate clients are associated with longer reports and more disclosure on environmental, employee and human rights matters. These findings suggest that savings banks’ CSR reports cater to their principal stakeholders’ demand for CSR information. AU - Gulenko, Maryna AU - Kohlhase, Saskia AU - Kosi, Urska ID - 37088 KW - Corporate social responsibility KW - Mandatory reporting KW - Non-publicly listed banks KW - Double materiality KW - Stakeholder groups KW - Political influence TI - CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-publicly Listed Firms ER - TY - GEN AB - This paper introduces a novel database on the European corporate bond market to analyze the role of transparency regulation and recent developments in bond markets. We use data from the European Securities and Markets Authority (ESMA) to build a comprehensive database covering daily corporate bond listing information in Europe starting in 2018. We then analyze the different market segments of the European bond market along four key areas: (i) time and cross-sectional trends in bond listings; (ii) composition of firms on the market; (iii) firms’ financial reporting transparency; (iv) bond contract terms. Furthermore, we discuss the impact of recent economic events on these key areas. AU - Franke, Benedikt AU - Kosi, Urska AU - Stoczek, Pia ID - 37131 KW - Transparency regulation KW - Corporate bond KW - European market TI - Current developments in the European corporate bond market ER - TY - JOUR AB - In Germany, dual learning programmes are increasingly offered by higher education institutions. These programmes’ main characteristic and greatest challenge is their integration of academic and vocational learning. So far, this challenge has frequently been stated without specifying its exact nature and consequences for learners. The present study addresses this pedagogical research gap and examines the extent of variation in the degree of integration among dual study programmes. With reference to curriculum theory, the study develops an empirical typology of curricular integration in dual programmes. The data sample consists of 152 programmes at (dual) universities and universities of applied sciences. Data is analysed using hierarchical cluster analysis. Results indicate that the currently prevailing forms of curricular integration should best be differentiated according to five types. The five overlapping types of integration are located on a continuum ranging from parallelism through organisational linking to full curricular integration targeted immediately at students’ personal integration. The analysis confirms that there are problems with complying with integration standards set on the policy level. Above all, the study offers new insights on what marks the diverse integration landscape of dual study programmes. It proves that approaches to integration are more differentiated than previous research has shown. AU - Mordhorst, Lisa AU - Jenert, Tobias ID - 47627 IS - 6 JF - Higher Education KW - Dual study programmes · Curricular integration · Curriculum theory · Empirical typology · Cluster analysis · Germany SN - 0018-1560 TI - Curricular integration of academic and vocational education: a theory-based empirical typology of dual study programmes in Germany VL - 85 ER - TY - JOUR AU - Steinhoff, Lena AU - Liu, J. (S.) AU - Li, X. AU - Palmatier, R. W. ID - 45720 IS - 1 JF - Journal of International Marketing TI - Customer Engagement in International Markets VL - 31 ER - TY - CONF AU - Müller, Michelle AU - Neumann, Jürgen AU - Kundisch, Dennis ID - 24579 T2 - Proceedings of the 55th Hawaii International Conference on System Sciences (HICSS) TI - Dear Guests, please pay for my license – Analyzing the heterogenous cost-pass-through of commercial and non-commercial rental suppliers in response to regulatory policies ER - TY - JOUR AU - Sperling, Martina AU - Schryen, Guido ID - 23415 IS - 2 JF - European Journal of Operational Research (EJOR) TI - Decision Support for Disaster Relief: Coordinating Spontaneous Volunteers VL - 299 ER - TY - GEN AB - Information is one of the most important ingredients for decision-making. While the neoclassical assumption of perfect information is surely an important conceptual benchmark for discussing efficient allocations, it is obviously far from describing a rational choice under real conditions. In reality, optimal choices should be considered choices under imperfect information. Thus, decision-makers' information problem can be solved by two strategies. Either they collect an optimal set of information to make an optimal allocation choice under this imperfect information set or they can apply heuristic reasoning. In this paper, we suggest a formal model framework for the example of a simple consumer decision for the allocation of differentiated goods to explore information acquisition strategies in such a simple standard choice situation. Using the model variation under perfect information as a benchmark, we answer the following questions. First and most importantly, under imperfect information, can a heuristic rule substitute information acquisition as an optimal choice? Second, what is the role of risk aversion in the information acquisition process? Finally, we explore the differences to the benchmark, both ex ante the first purchase decision and ex post when repeated purchases and consumption allows for experiences with the choices made. AU - Burs, Carina AU - Gries, Thomas ID - 49308 KW - information economics KW - imperfect information KW - Bayesian learning KW - risk KW - heuristics KW - differentiated products TI - Decision-making under Imperfect Information with Bayesian Learning or Heuristic Rules VL - No. 149 ER - TY - GEN AU - Kuzuoglu, Muhammed Numan ID - 42948 TI - Der Marktplatz von Amazon - Eine wettbewerbspolitische Analyse ER - TY - CHAP AU - Papenkordt, Jörg AU - Thommes, Kirsten ID - 34466 SN - 9783030992347 T2 - Human-Technology Interaction TI - Determinants of Trust in Smart Technologies ER - TY - GEN AU - Taskin, Ibrahim ID - 40471 TI - Die Fusion von Kaiser's Tengelmann und EDEKA - eine wettbewerbspolitische Analyse ER - TY - CHAP AU - Schlömer, Tobias AU - Kiepe, Karina AU - Thrun, Tim ED - Kraus, Rafaela ED - Kreitenweis, Tanja ED - Jeraj, Brigita ID - 51000 T2 - Intrapreneurship TI - Die Konstruktion von Geschäftsmodellen für nachhaltiges Wirtschaften: (k)eine exklusive Aufgabe des Managements?! ER - TY - JOUR AB - According to the German Rectors’ Conference (HRK), German higher education teaching fails to meet the demand to integrate competence-oriented learning objectives. Despite a wide-ranging debate on the use of learning objectives, empirical research on their effectiveness is scarce. The present study uses the features of digital teaching platforms to investigate the perception and effectiveness of learning objectives applying a randomised controlled experiment followed by a survey in a course for undergraduate economics students (N = 30). Controlling group preconditions and the treatment effect allows to draw conclusions about the different learning outcomes of the student groups. The specification of behaviour-oriented learning objectives in the online course system leads to significantly better performance in the treatment group. A stronger perception of the learning objectives in the treatment group supports this effect that remains significant in a regression analysis. Thus, the study provides an empirical justification to integrate learning objectives in university teaching. AU - Auer, Thorsten Fabian ID - 44529 IS - 1 JF - die hochschullehre KW - learning objectives KW - academic performance KW - perception KW - teaching methods KW - experiment SN - 2199-8825 TI - Die Wirksamkeit von Lernzielen für Studienleistungen – eine experimentelle Studie VL - 8 ER - TY - JOUR AB - AbstractNon-pharmaceutical interventions are an effective strategy to prevent and control COVID-19 transmission in the community. However, the timing and stringency to which these measures have been implemented varied between countries and regions. The differences in stringency can only to a limited extent be explained by the number of infections and the prevailing vaccination strategies. Our study aims to shed more light on the lockdown strategies and to identify the determinants underlying the differences between countries on regional, economic, institutional, and political level. Based on daily panel data for 173 countries and the period from January 2020 to October 2021 we find significant regional differences in lockdown strategies. Further, more prosperous countries implemented milder restrictions but responded more quickly, while poorer countries introduced more stringent measures but had a longer response time. Finally, democratic regimes and stronger manifested institutions alleviated and slowed down the introduction of lockdown measures. AU - Redlin, Margarete ID - 33221 JF - Journal of Regulatory Economics KW - Economics and Econometrics SN - 0922-680X TI - Differences in NPI strategies against COVID-19 ER - TY - JOUR AU - Eggert, A. AU - Harrmann, L. AU - Böhm, Eva ID - 46668 JF - EMAC Annual Conference, Budapest, Hungary TI - Digital technology usage as a driver of servitization paths in manufacturing industries ER - TY - JOUR AB - Die digitale Transformation führt dazu, dass sich lang etablierte Tätigkeiten und Arbeitsabläufe, welche die Berufsbilder im Kern definieren, verändern und stellt damit Mitarbeitende sowie Beteiligte der beruflichen Bildung vor Herausforderungen. Berufliche Lehramtsstudiengänge sind gefordert, Studierenden bereits im hochschulischen Teil ihrer Ausbildung den Aufbau eines berufsförmigen Wissens zu eröffnen, das ihnen die Erkundung beruflicher Handlungsfelder ermöglicht und eine wichtige Grundlage für die Unterrichtsgestaltung an Berufskollegs bildet. Wir geben in diesem Beitrag Einblicke in die Entwicklungsarbeiten einer fachdidaktisch geprägten Einführungsveranstaltung im Studienfach Wirtschaftswissenschaft für das Lehramt an Berufskollegs. Diese zieht Ansätze der Fallstudiendidaktik heran, um für Studierende eine Möglichkeit zu schaffen, die digitale Transformation von Arbeits- und Geschäftsprozessen zu erkunden und diese mit Blick auf die Gestaltung von Wirtschaftsunterricht an Berufskollegs zu analysieren. Dabei stellen wir die Entstehung der Fallstudie sowie deren Einbettung in das Modulkonzept dar und diskutieren das hochschuldidaktische Lehr-/Lernformat. AU - Jenert, Tobias AU - Kremer, H.-Hugo AU - Sänger, Niklas ID - 46034 JF - bwp@ Berufs- und Wirtschaftspädagogik TI - Digitale Transformation der Berufs- und Arbeitswelt – Einblicke in die fachdidaktische Gestaltung der beruflichen Fachrichtung ‚Wirtschaft und Verwaltung‘ VL - 43 ER - TY - GEN AB - We study the consequences of modeling asymmetric bargaining power in two-person bargaining problems. Comparing application of an asymmetric version of a bargaining solution to an upfront modification of the disagreement point, the resulting distortion crucially depends on the bargaining solution concept. While for the Kalai-Smorodinsky solution weaker players benefit from modifying the disagreement point, the situation is reversed for the Nash bargaining solution. There, weaker players are better off in the asymmetric bargaining solution. When comparing application of the asymmetric versions of the Nash and the Kalai-Smorodinsky solutions, we demonstrate that there is an upper bound for the weight of a player, so that she is better off with the Nash bargaining solution. This threshold is ultimately determined by the relative utilitarian bargaining solution. From a mechanism design perspective, our results provide valuable information for a social planner, when implementing a bargaining solution for unequally powerful players. AU - Haake, Claus-Jochen AU - Streck, Thomas ID - 32106 KW - Asymmetric bargaining power KW - Nash bargaining solution KW - Kalai-Smorodinsky bargaining solution TI - Distortion through modeling asymmetric bargaining power VL - 148 ER - TY - JOUR AU - Kengelbach, Jens AU - Friedman, Daniel AU - Keienburg, Georg AU - Degen, Dominik AU - Söllner, Tobias AU - Wang, Yiran AU - Sievers, Sönke ID - 35722 JF - BCG M&A Report 2022 TI - Do Green Deals Create Value? ER - TY - JOUR AU - Tawiah, Beatrice Baaba ID - 35647 IS - 58 JF - Applied Economics TI - Does education have an impact on patience and risk willingness? VL - 54 ER - TY - GEN AU - Beyer, Bianca AU - Flagmeier, Vanessa AU - Kosi, Urska ID - 37070 TI - Does private firms’ disclosure affect public peers’ information environment? ER - TY - BOOK ED - Beutner, Marc ED - Pechuel, Rasmus ED - Schneider, Jennifer Nicole ID - 47983 TI - E-Learning, Digitisation and Units for Learning at VET schools Creating Online Learning Environments in Technical Education for European metal industry. New Opportunities and Challenges for European VET schools in metal industry. Insights in the EDU VET Project ER - TY - JOUR AU - Constantiou, Ioanna AU - Mukkamala, Alivelu AU - Sjöklint, Mimmi AU - Trier, Matthias ID - 36961 JF - European Journal of Information Systems KW - Library and Information Sciences KW - Information Systems SN - 0960-085X TI - Engaging with self-tracking applications: how do users respond to their performance data? ER - TY - JOUR AU - Constantiou, Ioanna AU - Mukkamala, Alivelu AU - Sjöklint, Mimmi AU - Trier, Matthias ID - 36083 JF - European Journal of Information Systems KW - Library and Information Sciences KW - Information Systems KW - Self-Tracking KW - User Behaviour KW - Discontinuance SN - 0960-085X TI - Engaging with self-tracking applications: how do users respond to their performance data? ER - TY - JOUR AU - Constantiou, Ioanna AU - Mukkamala, Alivelu AU - Sjöklint, Mimmi AU - Trier, Matthias ID - 36960 JF - European Journal of Information Systems KW - Library and Information Sciences KW - Information Systems SN - 0960-085X TI - Engaging with self-tracking applications: how do users respond to their performance data? ER - TY - CHAP AU - Faupel, Christian ED - Betz, Stefan ID - 50405 SN - 978-3-339-12536-1 T2 - Aktuelle Fragestellungen zu Produktion, Logistik und Controlling TI - Entscheidungsunterstützung durch das Controlling mittels Reporting Design ER - TY - CONF AU - Sänger, Niklas ID - 46035 TI - Entwicklung didaktischer Fallstudien zur Förderung einer ‚digitalen Inhaltskompetenz‘ im Studienfach Wirtschaftswissenschaft für das Lehramt an Berufskollegs ER - TY - JOUR AU - Krebs, Benjamin AU - Kabst, Rüdiger ID - 49095 JF - PERSONALquartely TI - Erfolgreiches People Management in KMU und Start-ups VL - 4 ER - TY - JOUR AU - Radermacher, Katharina AU - Herdejürgen, Enja Marie ID - 42782 IS - 1/2022 JF - PERSONALquarterly TI - Erkenntnisse aus Arbeitgeberbewertungen – Potenzial von Atmosphäre und Arbeitsplätzen. ER - TY - GEN ED - Radermacher, Katharina ED - Herdejürgen, Enja ID - 49215 T2 - Studie Industrieverband Büro und Arbeitswelt e. V. (IBA). TI - Erkenntnisse aus Arbeitgeberbewertungen: Das Potential von Arbeitsatmosphäre und Arbeitsplatzgestaltung für die Weiterempfehlungsbereitschaft ER - TY - JOUR AB - AbstractBusiness process management (BPM) drives corporate success through effective and efficient processes. In recent decades, knowledge has been accumulated regarding the identification, discovery, analysis, design, implementation, and monitoring of business processes. This includes methods and tools for tackling various kinds of process change such as continuous process improvement, process reengineering, process innovation, and process drift. However, exogenous shocks, which lead to unintentional and radical process change, have been neglected in BPM research although they severely affect an organization’s context, strategy, and business processes. This research note conceptualizes the interplay of exogenous shocks and BPM in terms of the effects that such shocks can have on organizations’ overall process performance over time. On this foundation, related challenges and opportunities for BPM via several rounds of idea generation and consolidation within a diverse team of BPM scholars are identified. The paper discusses findings in light of extant literature from BPM and related disciplines, as well as present avenues for future (BPM) research to invigorate the academic discourse on the topic. AU - Röglinger, Maximilian AU - Plattfaut, Ralf AU - Borghoff, Vincent AU - Kerpedzhiev, Georgi AU - Becker, Jörg AU - Beverungen, Daniel AU - vom Brocke, Jan AU - Van Looy, Amy AU - del-Río-Ortega, Adela AU - Rinderle-Ma, Stefanie AU - Rosemann, Michael AU - Santoro, Flavia Maria AU - Trkman, Peter ID - 35741 IS - 5 JF - Business & Information Systems Engineering KW - Information Systems SN - 2363-7005 TI - Exogenous Shocks and Business Process Management VL - 64 ER - TY - CONF AU - Schoormann, T. AU - Möller, F. AU - Szopinski, Daniel ID - 27280 T2 - Tagungsband der 17. Internationalen Tagung Wirtschaftsinformatik 2022 TI - Exploring purposes of using taxonomies ER - TY - JOUR AU - Böhm, Eva AU - Eggert, A. AU - Garnefeld, I. AU - Holzmüller, H. AU - Schaefers, T AU - Steinhoff, Lena AU - Woisetschläger, D. ID - 46660 IS - 4 JF - Journal of Service Management TI - Exploring the customer journey of voice commerce: A research agenda VL - 6 ER - TY - GEN AU - Schneider, Jennifer Nicole ID - 48008 TI - Family Business Library. Rural and Regional Libraries as Local family Entrepreneurship Centers. Policy Paper ER - TY - CHAP AU - Klein, M. AU - Kundisch, Dennis AU - Stummer, C. ED - Corsten, H. ED - Roth, S. ID - 21586 T2 - Handbuch Digitalisierung TI - Feeless Micropayments and Their Impact on Business Models ER - TY - GEN AU - Fochmann, Martin AU - Heinemann-Heile, Vanessa AU - Huber, Hans-Peter AU - Sureth-Sloane, Caren ID - 35785 SN - 1556-5068 TI - Firms' Tax Rate Misperception: Measurement, Drivers, and Distortionary Effects VL - 108 ER - TY - JOUR AB - Abstract Technological developments such as Cloud Computing, the Internet of Things, Big Data and Artificial Intelligence continue to drive the digital transformation of business and society. With the advent of platform-based ecosystems and their potential to address complex challenges, there is a trend towards greater interconnectedness between different stakeholders to co-create services based on the provision and use of data. While previous research on digital transformation mainly focused on digital transformation within organizations, it is of growing importance to understand the implications for digital transformation on different layers (e.g., interorganizational cooperation and platform ecosystems). In particular, the conceptualization and implications of public data spaces and related ecosystems provide promising research opportunities. This special issue contains five papers on the topic of digital transformation and, with the editorial, further contributes by providing an initial conceptualization of public data spaces' potential to foster innovative progress and digital transformation from a management perspective. AU - Beverungen, Daniel AU - Hess, Thomas AU - Köster, Antonia AU - Lehrer, Christiane ID - 35728 IS - 2 JF - Electronic Markets KW - Management of Technology and Innovation KW - Marketing KW - Computer Science Applications KW - Economics and Econometrics KW - Business and International Management SN - 1019-6781 TI - From private digital platforms to public data spaces: implications for the digital transformation VL - 32 ER -