@article{47907, author = {{Reimsbach, Daniel}}, issn = {{0044-2372}}, journal = {{Journal of Business Economics}}, keywords = {{Economics and Econometrics, Business and International Management}}, number = {{4}}, pages = {{479--515}}, publisher = {{Springer Science and Business Media LLC}}, title = {{{Pro forma earnings disclosure: the effects of non-GAAP earnings and earnings-before on investors’ information processing}}}, doi = {{10.1007/s11573-013-0688-y}}, volume = {{84}}, year = {{2013}}, } @article{47911, abstract = {{ABSTRACTThis study examines how the disclosure of negative sustainability‐related incidents affects the investment‐related judgments of decision‐makers. Participants in a sequential 2 × 2 between‐subjects experiment first received a company's financial information before viewing additional sustainability information (by the company and by a non‐governmental organization (NGO); with and without negative disclosure). Results indicate that self‐reporting of negative incidents does not affect decision‐makers’ stock price estimates and investment decisions compared with judgments based on financial information only. However, third‐party disclosure of these incidents by a NGO has a negative affect on these investment‐related judgments. Furthermore, the magnitude of the NGO reporting effect depends on whether the company itself simultaneously reports these incidents. Thus, disclosing negative incidents in sustainability reporting could lose some of its apparent stigma. Instead of avoiding negative reporting altogether, managers might use it as a risk mitigation tool in their reporting strategy. The results also emphasize the power of the often‐mentioned ‘watchdog’ function of NGOs acting as stakeholder advocates. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment}}, author = {{Reimsbach, Daniel and Hahn, Rüdiger}}, 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 = {{4}}, pages = {{217--235}}, publisher = {{Wiley}}, title = {{{The Effects of Negative Incidents in Sustainability Reporting on Investors’ Judgments–an Experimental Study of Third‐party Versus Self‐disclosure in the Realm of Sustainable Development}}}, doi = {{10.1002/bse.1816}}, volume = {{24}}, year = {{2013}}, } @inbook{50361, author = {{Koch, Christian}}, booktitle = {{Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik}}, editor = {{Betz, Stefan}}, isbn = {{978-3-8300-7413-7}}, pages = {{179--207}}, publisher = {{Dr. Kovac}}, title = {{{Einsatz der Risikoanalyse als Instrument des Investitionscontrollings}}}, year = {{2013}}, } @inbook{50369, author = {{Puls, Christoph}}, booktitle = {{Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik}}, editor = {{Betz, Stefan}}, isbn = {{978-3-8300-7413-7}}, pages = {{13--42}}, publisher = {{Dr. Kovac}}, title = {{{Kostenorientiertes Management von Logistikdienstleistern}}}, year = {{2013}}, } @inbook{50389, author = {{Opitz, Oliver}}, booktitle = {{Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik}}, editor = {{Betz, Stefan}}, isbn = {{978-3-8300-7413-7}}, pages = {{277--318}}, publisher = {{Dr. Kovac}}, title = {{{Integrierte, ökologieorientierte Produktlebenszyklusrechnung}}}, year = {{2013}}, } @inbook{50400, author = {{Faupel, Christian}}, booktitle = {{Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik}}, editor = {{Betz, Stefan}}, isbn = {{978-3-8300-7413-7}}, pages = {{277--318}}, publisher = {{Dr. Kovac}}, title = {{{Integrierte, ökologieorientierte Produktlebenszyklusrechnung}}}, year = {{2013}}, } @article{45734, author = {{Garnefeld, I. and Steinhoff, Lena}}, journal = {{Journal of Service Management}}, number = {{1}}, pages = {{64--81}}, title = {{{Primacy versus Recency Effects in Extended Service Encounters}}}, doi = {{http://dx.doi.org/10.1108/09564231311304198}}, volume = {{24}}, year = {{2013}}, } @inproceedings{45749, author = {{Steinhoff, Lena and Palmatier, R. W.}}, booktitle = {{Proceedings of the 42nd European Marketing Academy (EMAC) Conference, Istanbul}}, location = {{Istanbul}}, title = {{{The Effect of Loyalty Programs on Target and Bystander Customers: A Customer Portfolio Perspective on Loyalty Program Performance}}}, year = {{2013}}, } @techreport{45756, author = {{Steinhoff, Lena and Palmatier, R. W.}}, pages = {{13--105}}, title = {{{Understanding the Effectiveness of Loyalty Programs, Marketing Science Institute (MSI) Working Paper Series}}}, year = {{2013}}, } @article{2519, author = {{Haake, Claus-Jochen and Martini, Jan Thomas}}, issn = {{0926-2644}}, journal = {{Group Decision and Negotiation}}, number = {{4}}, pages = {{657--680}}, publisher = {{Springer Nature}}, title = {{{Negotiating Transfer Prices}}}, doi = {{10.1007/s10726-012-9286-6}}, volume = {{22}}, year = {{2012}}, }