@article{35722,
  author       = {{Kengelbach, Jens and Friedman, Daniel and Keienburg, Georg and Degen, Dominik and Söllner, Tobias and Wang, Yiran and Sievers, Sönke}},
  journal      = {{BCG M&A Report 2022}},
  title        = {{{Do Green Deals Create Value? }}},
  year         = {{2022}},
}

@techreport{35097,
  author       = {{Ebert, Michael and Schäfer, Ulrich and Schneider, Georg Thomas}},
  issn         = {{1556-5068}},
  title        = {{{Information Leaks and Voluntary Disclosure}}},
  doi          = {{10.2139/ssrn.4168084}},
  year         = {{2022}},
}

@article{47920,
  abstract     = {{<jats:title>Abstract</jats:title><jats:p>Integrated 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.</jats:p>}},
  author       = {{Reimsbach, Daniel and Braam, Geert}},
  issn         = {{0964-4733}},
  journal      = {{Business Strategy and the Environment}},
  keywords     = {{Management, Monitoring, Policy and Law, Strategy and Management, Geography, Planning and Development, Business and International Management}},
  number       = {{1}},
  pages        = {{304--320}},
  publisher    = {{Wiley}},
  title        = {{{Creating social and environmental value through integrated thinking: International evidence}}},
  doi          = {{10.1002/bse.3131}},
  volume       = {{32}},
  year         = {{2022}},
}

@article{35992,
  abstract     = {{In this paper new semiparametric generalized autoregressive conditional heteroscedasticity (GARCH) models with long memory are introduced. A multiplicative decomposition of the volatility into a conditional component and an unconditional component is assumed. The estimation of the latter is carried out by means of a data-driven local polynomial smoother. According to the revised recommendations by the Basel Committee on Banking Supervision to measure market risk in the banks’ trading books, these new semiparametric GARCH models are applied to obtain rolling one-step ahead forecasts for the value-at-risk and expected shortfall (ES) for market risk assets. Standard regulatory traffic-light tests and a newly introduced traffic-light test for the ES are carried out for all models. In addition, model performance is assessed via a recently introduced model selection criterion. The practical relevance of our proposal is demonstrated by a comparative study. Our results indicate that semiparametric long-memory GARCH models are a meaningful substitute for their conventional, parametric counterparts. }},
  author       = {{Letmathe, Sebastian and Feng, Yuanhua and Uhde, André}},
  journal      = {{Journal of Risk}},
  keywords     = {{long memory, generalized autoregressive conditional heteroscedasticity (GARCH) models, value-at-risk (VaR), expected shortfall (ES), traffic-light test, backtesting}},
  number       = {{2}},
  title        = {{{Semiparametric GARCH models with long memory applied to Value at Risk and Expected Shortfall}}},
  volume       = {{25}},
  year         = {{2022}},
}

@article{47923,
  abstract     = {{<jats:p> Integrated reporting has widely been promoted as the next evolutionary step in corporate disclosure, which would soon replace traditional reporting practices. Embedded in a zeitgeist that favors sustainability, this outlook would suggest high integrated reporting adoption rates among reporting organizations. Our analysis of integrated reporting in Germany from 2008 to 2019 shows, however, that organizations approached integrated reporting with a wait-and-see mentality. This approach cannot be described adequately by the existing conceptualizations of (partial) practice adoption. We therefore develop the notion of wait-and-see-ism, defined as the deliberate and potentially long-lasting postponement of a decision to adopt a practice while its further development is monitored silently. We see limited, though continuous, efforts to prepare for the prospect of adopting the practice of integrated reporting quickly at a later stage. Wait-and-see-ism expands on prior work on partial adoption by emphasizing its temporal dimension. This adds an important yet undertheorized option that organizations can employ to respond to ambiguous institutional demands, thus explaining the stalling of promising management practices. </jats:p>}},
  author       = {{Endenich, Christoph and Hahn, Rüdiger and Reimsbach, Daniel and Wickert, Christopher}},
  issn         = {{1476-1270}},
  journal      = {{Strategic Organization}},
  keywords     = {{Strategy and Management, Industrial relations, Education, Business and International Management}},
  number       = {{3}},
  pages        = {{566--595}},
  publisher    = {{SAGE Publications}},
  title        = {{{Wait-and-see-ism as partial adoption of management practices: The rise and stall of integrated reporting}}},
  doi          = {{10.1177/14761270221078605}},
  volume       = {{21}},
  year         = {{2022}},
}

@techreport{35799,
  author       = {{Koch, Reinald and Holtmann, Svea and Giese, Henning}},
  issn         = {{1556-5068}},
  title        = {{{Losses Never Sleep - The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises}}},
  doi          = {{10.2139/ssrn.4096944}},
  volume       = {{269}},
  year         = {{2022}},
}

@inbook{49748,
  author       = {{Betz, Stefan}},
  booktitle    = {{Aktuelle Fragestellungen zu Produktion, Controlling und Logistik}},
  editor       = {{Betz, Stefan}},
  isbn         = {{978-3-339-12536-1}},
  pages        = {{307--337}},
  publisher    = {{Dr. Kovac}},
  title        = {{{Lagerkapazitätsdimensionierung als betriebswirtschaftliches Entscheidungsproblem}}},
  year         = {{2022}},
}

@inbook{49743,
  author       = {{Betz, Stefan}},
  booktitle    = {{Aktuelle Fragestellungen zu Produktion, Controlling und Logistik}},
  editor       = {{Betz, Stefan}},
  isbn         = {{978-3-339-12536-1}},
  pages        = {{89--115}},
  publisher    = {{Dr. Kovac}},
  title        = {{{Strategische Erfolgsplanung für Produktinnovationen}}},
  year         = {{2022}},
}

@techreport{49875,
  author       = {{Giese, Henning and Koch, Reinald and Gamm, Markus}},
  publisher    = {{arqus}},
  title        = {{{Tax Avoidance and Vertical Interlocks within Multinational Enterprises}}},
  doi          = {{10.2139/ssrn.4137265}},
  year         = {{2022}},
}

@inbook{50382,
  author       = {{Hrnjadovic, Damir}},
  booktitle    = {{Aktuelle Fragestellungen zu Produktion, Logistik und Controlling}},
  editor       = {{Betz, Stefan}},
  isbn         = {{978-3-339-12536-1}},
  pages        = {{145--191}},
  publisher    = {{Dr. Kovac}},
  title        = {{{Möglichkeiten und Grenzen der Messung, Kontrolle und Sicherung der Qualität logistischer Prozesse}}},
  year         = {{2022}},
}

@inbook{50384,
  author       = {{Fiedler, Moritz}},
  booktitle    = {{Aktuelle Fragestellungen zu Produktion, Logistik und Controlling}},
  editor       = {{Betz, Stefan}},
  isbn         = {{978-3-339-12536-1}},
  pages        = {{193--235}},
  publisher    = {{Dr. Kovac}},
  title        = {{{Implikationen einer wertorientierten Unternehmensführung für Standortplanungsentscheidungen}}},
  year         = {{2022}},
}

@inbook{50386,
  author       = {{Osthoff, Lennart}},
  booktitle    = {{Aktuelle Fragestellungen zu Produktion, Logistik und Controlling}},
  editor       = {{Betz, Stefan}},
  isbn         = {{978-3-339-12536-1}},
  pages        = {{239--268}},
  publisher    = {{Dr. Kovac}},
  title        = {{{Betriebliche Standortplanung international agierender Unternehmen}}},
  year         = {{2022}},
}

@inbook{50395,
  author       = {{Opitz, Oliver}},
  booktitle    = {{Aktuelle Fragestellungen zu Produktion, Logistik und Controlling}},
  isbn         = {{978-3-339-12536-1}},
  pages        = {{13--46}},
  publisher    = {{Dr. Kovac}},
  title        = {{{Kategorisierungsmöglichkeiten für die Erzeugung von Dienstleistungen}}},
  year         = {{2022}},
}

@inbook{50405,
  author       = {{Faupel, Christian}},
  booktitle    = {{Aktuelle Fragestellungen zu Produktion, Logistik und Controlling}},
  editor       = {{Betz, Stefan}},
  isbn         = {{978-3-339-12536-1}},
  pages        = {{119--143}},
  publisher    = {{Dr. Kovac}},
  title        = {{{Entscheidungsunterstützung durch das Controlling mittels Reporting Design}}},
  year         = {{2022}},
}

@book{37399,
  editor       = {{Betz, Stefan}},
  publisher    = {{Dr. Kovac}},
  title        = {{{Aktuelle Fragestellungen zu Produktion, Controlling und Logistik}}},
  year         = {{2022}},
}

@techreport{35801,
  author       = {{Safaei, Reyhaneh}},
  title        = {{{Transfer Pricing Rules for Intangibles: Implementation and Practical Challenges}}},
  volume       = {{79}},
  year         = {{2022}},
}

@techreport{35802,
  author       = {{Shabestari, Mehrzad Azmi and Safaei, Reyhaneh}},
  title        = {{{Changes in Transfer Pricing Regulations and Corporate Investment Decisions}}},
  year         = {{2022}},
}

@misc{49290,
  author       = {{Sureth-Sloane, Caren}},
  booktitle    = {{Die Presse}},
  title        = {{{Steuerliche Maßnahmen als Anreiz für Investitionen?}}},
  year         = {{2022}},
}

@techreport{35753,
  author       = {{Bayer, Christian and Engelmaier, Florian and Riphahn, Regina T. and Schmidt-Dengler, Philipp and Sondergeld, Virgina and Sureth-Sloane, Caren and von Wangenheim, Jonas and Weizsäcker, Georg}},
  publisher    = {{Verein für Socialpolitik und Joachim Herz Stiftung}},
  title        = {{{Beste Bedingungen für junge Ökonominnen und Ökonomen? Neue Daten und Empfehlungen der AG Nachwuchs im Verein für Socialpolitik}}},
  year         = {{2022}},
}

@article{35771,
  author       = {{Sureth-Sloane, Caren}},
  journal      = {{FinanzRundschau}},
  number       = {{8}},
  pages        = {{325--331}},
  title        = {{{Steuerpolitische Perspektiven der neuen Legislaturperiode - Chancen und Herausforderungen}}},
  volume       = {{104}},
  year         = {{2022}},
}