@article{45724, author = {{Henderson, C. M. and Steinhoff, Lena and Harmeling, C. M. and Palmatier, R. W.}}, journal = {{Journal of the Academy of Marketing Science}}, number = {{2}}, pages = {{350--373}}, title = {{{Customer Inertia Marketing}}}, doi = {{http://dx.doi.org/10.1007/s11747-020-00744-0}}, volume = {{49}}, year = {{2021}}, } @article{45725, author = {{Kim, J. J. and Steinhoff, Lena and Palmatier, R. W.}}, journal = {{Journal of the Academy of Marketing Science}}, number = {{1}}, pages = {{71--95}}, title = {{{An Emerging Theory of Loyalty Program Dynamics}}}, doi = {{10.1007/s11747-020-00719-1}}, volume = {{49}}, year = {{2021}}, } @article{45722, author = {{Steinhoff, Lena and Palmatier, R. W.}}, journal = {{Australasian Marketing Journal}}, number = {{2}}, pages = {{111--117}}, title = {{{Commentary: Opportunities and Challenges of Technology in Relationship Marketing}}}, doi = {{https://doi.org/10.1016/j.ausmj.2020.07.003}}, volume = {{29}}, year = {{2021}}, } @article{45723, author = {{Steinhoff, Lena and Zondag, M. M.}}, journal = {{Journal of Business Research}}, pages = {{70--82}}, title = {{{Loyalty Programs as Travel Companions: Complementary Service Features across Customer Journey Stages}}}, doi = {{10.1016/j.jbusres.2021.02.016}}, volume = {{129}}, year = {{2021}}, } @inproceedings{45741, author = {{Alberternst, B. and Steinhoff, Lena and Eggert, A. and Giesler, M.}}, booktitle = {{2021 AMA Winter Marketing Educators’ Conference Proceedings, St. Petersburg}}, location = {{St. Petersburg}}, title = {{{Consumer Solidarity: A Social-System Perspective on the Glue that Holds Society Together}}}, year = {{2021}}, } @inproceedings{45740, author = {{Alberternst, B. and Eggert, A. and Steinhoff, Lena and Giesler, M.}}, booktitle = {{Proceedings of the 50th European Marketing Academy (EMAC) Conference, Madrid}}, location = {{Madrid}}, title = {{{Understanding and Measuring Consumer Solidarity as a Collective Bond}}}, year = {{2021}}, } @inproceedings{22218, author = {{Krauter, Stefan and Böcker, Joachim and Freitag, Christine and Hehenkamp, Burkhard and Hilleringmann, Ulrich and Temmen, Katrin and Klaus, Tobias and Rohrer, Nicolaus and Lehmann, Sven}}, booktitle = {{Tagungsband des 36. PV-Symposiums, 18.-26 Mai 2021}}, isbn = {{978-3-948176-14-3}}, keywords = {{Art-D, Afrika, Resilienz, Resilience, Grid stability, robustness, microgrids}}, location = {{Staffelstein / online}}, pages = {{305--309}}, publisher = {{Conexio}}, title = {{{Projekt Art-D Grids: Nachhaltige und stabile Microgrids in Afrika - eine Plattform für Forschung und Lehre für die Entwicklung}}}, year = {{2021}}, } @book{50722, author = {{Kiepe, Karina}}, publisher = {{Logos}}, title = {{{Stellen und Ausbildung der betrieblichen Ausbilder:innen. Grundannahmen, Transformationsprozesse, Reformdiskurse}}}, year = {{2021}}, } @article{50804, author = {{Kiepe, Karina and Gallas, Ricarda and Rüdebusch, Gerrit}}, journal = {{Berufsbildung in Wissenschaft und Praxis}}, number = {{3}}, pages = {{30--31}}, title = {{{Verstetigung eines Fortbildungsansatzes zu nachhaltigem Wirtschaften und Ausbilden}}}, volume = {{50 (3)}}, year = {{2021}}, } @article{49870, author = {{Graßl, Benjamin and Giese, Henning}}, journal = {{beck.digitax}}, number = {{1}}, pages = {{13--21}}, title = {{{Überwälzung von Digitalsteuern}}}, year = {{2021}}, } @misc{45855, author = {{Asenkerschbaumer, Stefan and Buhl, Hans-Ulrich and Sureth-Sloane, Caren and Weißenberger, Barbara E.}}, booktitle = {{Frankfurter Allgemeine Zeitung}}, number = {{101}}, pages = {{S. 20, Sp. 2--5}}, title = {{{Georg Giersberg: die Stimme für die BWL}}}, year = {{2021}}, } @techreport{22923, author = {{Fochmann, Martin and Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}}, title = {{{Umfrage: Steuerliche Belastung deutscher Unternehmen – Steuerlast und Verwaltungskosten}}}, doi = {{10.52569/xgkv7897}}, year = {{2021}}, } @inbook{47962, author = {{Schneider, Jennifer Nicole}}, booktitle = {{Fostering Digitisation and Industry 4.0: Education – Vocation - Industry – Future. New Opportunities and Challenges for European VET. Insights in the DigI-VET Project}}, editor = {{Beutner, Marc and Pechuel, Rasmus and Schneider, Jennifer}}, pages = {{87 -- 100}}, title = {{{Digitalisation in the Classroom – Learning Tools}}}, year = {{2021}}, } @book{47978, editor = {{Beutner, Marc and Pechuel, Rasmus and Schneider, Jennifer Nicole}}, title = {{{Fostering Digitisation and Industry 4.0: Education – Vocation – Industry – Future. New Opportunities and Challenges for European VET. Insight in the DigI-VET Project}}}, year = {{2021}}, } @inbook{47949, author = {{Beutner, Marc and Schneider, Jennifer Nicole}}, booktitle = {{Industrie 4.0- Eine Einführung in die Ideen und neuen Möglichkeiten}}, editor = {{Beutner, Marc and Pechuel, Rasmus and Schneider, Jennifer}}, pages = {{24 -- 41}}, title = {{{Förderung von Digitalisierung und Industrie 4.0: Bildung – Beruf – Industrie – Zukunft. Neue Möglichkeiten und Herausforderungen für die europäische Berufsbildung. Einblick in das Projekt DigI-VET}}}, year = {{2021}}, } @article{24971, author = {{Jenert, Tobias and Kremer, H.-Hugo}}, journal = {{bwp@ Berufs- und Wirtschaftspädagogik – online}}, pages = {{1--24}}, title = {{{Digitale Prozessintegration in berufs- und wirtschaftspädagogischen Studiengängen – Überlegungen zur Professionalität und professionellen Entwicklung}}}, volume = {{40}}, year = {{2021}}, } @article{52706, abstract = {{Lehrer*innen können dazu beitragen, dass bestehende soziale Ungleichheiten verstärkt oder auch abgebaut werden. Eine wichtige Rolle spielen dabei der sogenannte Habitus der Lehrer*innen und dessen (Nicht-)Passung zur sozialen Herkunft der Schüler*innen. In diesem Text stelle ich die Frage, wie angehende Lehrer*innen im Studium unterstützt werden können, die Bedeutung eigener habitueller Prägungen für das professionelle Handeln als Lehrperson zu reflektieren. Ganz besonders befasse ich mich mit der Rolle der Lehrer*innenbildner*innen bei der Förderung von solchen habitusreflexiven Kompetenzen. Hier spielen das Selbst der Hochschullehrenden und die bildungsbiographischen Erfahrungen, die auf dem Weg in die Hochschule gemacht wurden, eine wichtige Rolle.}}, author = {{Jenert, Tobias}}, journal = {{PraxisForschungLehrer*innenbildung}}, number = {{5}}, pages = {{82--92}}, title = {{{Anderssein als Ressource: Habitus und Habitusreflexion in der Lehrer*innenbildung}}}, doi = {{10.11576/PFLB-4801}}, volume = {{3}}, year = {{2021}}, } @inproceedings{46038, author = {{Sänger, Niklas}}, location = {{Bielefeld}}, title = {{{Digitale Prozessintegration in der beruflichen Lehrer*innenbildung – Praxisnahe Einblicke in die Entwicklung des wirtschaftspädagogischen Studienangebots an der Universität Paderborn}}}, year = {{2021}}, } @inproceedings{24937, author = {{Sänger, Niklas}}, location = {{Bamberg (digitales Format)}}, title = {{{Einblicke in die curriculare Entwicklung des wirtschaftspädagogischen Studienangebots mit Hilfe der Fallstudiendidaktik}}}, year = {{2021}}, } @inproceedings{24938, author = {{Sänger, Niklas and Jenert, Tobias}}, location = {{Gießen (digitales Format)}}, title = {{{Soziale Netzwerke als Treiber und Qualitätsmerkmal einer lehrbezogenen Hochschulentwicklung}}}, year = {{2021}}, } @inproceedings{24932, author = {{Sänger, Niklas}}, location = {{Osnabrück (digitales Format)}}, title = {{{Bausteine der didaktischen Fallstudienentwicklung für die beruflichen Lehrer*innenbildung im Projekt DiPoLe}}}, year = {{2021}}, } @inproceedings{24936, author = {{Sänger, Niklas and Jenert, Tobias}}, location = {{Hannover (digitales Format)}}, title = {{{Lehrentwicklungs-Netzwerke und institutionelle Ideen der Hochschullehre}}}, year = {{2021}}, } @inbook{52716, author = {{Jenert, Tobias and Bosse, Elke}}, booktitle = {{Transfer von Innovation und Wissen}}, isbn = {{9783658336660}}, publisher = {{Springer Fachmedien Wiesbaden}}, title = {{{Lehrentwicklung an Hochschulen als transferorientierte Netzwerkarbeit: Das Bündnis für Hochschullehre Lehren}}}, doi = {{10.1007/978-3-658-33667-7_15}}, year = {{2021}}, } @article{52705, author = {{Winkler, Christoph and Fust, Alexander and Jenert, Tobias}}, issn = {{0047-2778}}, journal = {{Journal of Small Business Management}}, keywords = {{Management of Technology and Innovation, Strategy and Management, General Business, Management and Accounting}}, number = {{4}}, pages = {{2071--2096}}, publisher = {{Informa UK Limited}}, title = {{{From entrepreneurial experience to expertise: A self-regulated learning perspective}}}, doi = {{10.1080/00472778.2021.1883041}}, volume = {{61}}, year = {{2021}}, } @inbook{52715, author = {{Jenert, Tobias}}, booktitle = {{Handbuch Hochschuldidaktik}}, editor = {{Kordts-Freudinger, Robert and Schaper, Niklas and Scholkmann, Antonia and Szczyrba, Birgit}}, isbn = {{9783825254087}}, pages = {{349--362}}, publisher = {{UTB}}, title = {{{Gestaltung von Studienangeboten. Konzepte, Modelle, Perspektiven}}}, year = {{2021}}, } @article{52704, abstract = {{ Research on student transition into Higher Education (HE) has taken different theoretical perspectives. First, studies investigated personal variables such as students´ self-efficacy, emotions and motivation regarding the transition from school to HE. A second strand of research focused on contextual variables, for instance college effectiveness research. With this paper, we combine both the personal and the contextual approach. We aim to investigate the interaction between personal and contextual diversity during the transition into HE, taking into account students’ diversity in particular with regard to gender and individual characteristics, such as self-efficacy. We explored the heterogeneity in students’ personal characteristics by conducting a latent profile analysis (LPA) based on students’ intrinsic motivation, self-efficacy and anxiety before entering Higher Education. LPA resulted in three distinct profiles, with significant differences in how students perceived the first year. This finding suggests that students’ personal characteristics when entering Higher Education influence how they experience the study environment. To investigate the interplay between individual and contextual differences in more detail, we conducted a qualitative longitudinal study with 14 first-year students in parallel with the panel survey. We found that individual students react very differently to specific characteristics and events of the first-year environment. Our study adds to the growing body of research that aims to grasp the complexity of interactions between individual and contextual differences. Specifically, we illustrate how combining quantitative and qualitative methods can provide new insights into person-context interactions. }}, author = {{Jenert, Tobias and Brahm, Taiga}}, issn = {{2295-3159}}, journal = {{Frontline Learning Research}}, keywords = {{Education}}, number = {{2}}, pages = {{50--77}}, publisher = {{EARLI}}, title = {{{The interplay of personal and contextual diversity during the first year at Higher Education: Combining a quantitative and a qualitative approach}}}, doi = {{10.14786/flr.v9i2.669}}, volume = {{9}}, year = {{2021}}, } @inbook{25642, author = {{Jenert, Tobias}}, booktitle = {{Handbuch Transdisziplinäre Didaktik}}, pages = {{57--66}}, publisher = {{transcript Verlag}}, title = {{{Curriculumforschung}}}, doi = {{10.1515/9783839455654-007}}, year = {{2021}}, } @article{24973, abstract = {{Die Frage, wie sich die Weiterentwicklung der Lehre an Hochschulen systematisch verankern lässt, erfährt mit dem Auslaufen von Förderprogrammen wie dem QPL erneute Aufmerksamkeit. Bislang fehlt es an einer kontextspezifischen Theorie, die lehrbezogenen Wandel an Hochschulen analysier- und gestaltbar macht. In jedem Fall sind Change-Konzepte aus dem betriebswirtschaftlichen Bereich nur sehr beschränkt auf Hochschulen übertragbar. Demgegenüber gibt neuere Forschung Hinweise darauf, welche Kernkategorien eine hochschulspezifische Change- Theorie umfassen könnte. Darauf aufbauend schlägt der Beitrag zwei Konzepte als Kernkategorien einer Theorie lehrbezogenen Wandels an Hochschulen vor. }}, author = {{Jenert, Tobias}}, journal = {{Zeitschrift für Hochschulentwicklung}}, keywords = {{educational development, change management, educational innovation}}, number = {{4}}, pages = {{204--222.}}, title = {{{Überlegungen auf dem Weg zu einer Theorie lehrbezogenen Wandels an Hochschulen}}}, doi = {{10.3217/zfhe-15-04/12 }}, volume = {{15}}, year = {{2020}}, } @inproceedings{19739, author = {{Szopinski, Daniel}}, booktitle = {{Proceedings of the 15th International Conference on Design Science Research in Information Systems and Technology (DESRIST)}}, location = {{Virtual Conference/Workshop}}, title = {{{Active Business Model Development Tools: Design Requirements}}}, year = {{2020}}, } @inproceedings{19741, author = {{Szopinski, Daniel}}, booktitle = {{Proceedings of the 41st International Conference on Information Systems (ICIS)}}, location = {{Virtual Conference/Workshop}}, title = {{{Exploring design principles for stimuli in business model development tools}}}, year = {{2020}}, } @inproceedings{19782, author = {{Müller, Michelle and Neumann, Jürgen and Gutt, Dominik and Kundisch, Dennis}}, booktitle = {{Proceedings of the 41th International Conference on Information Systems (ICIS)}}, location = {{Virtual Conference/Workshop}}, title = {{{Toss a Coin to your Host - How Guests End up Paying for the Cost of Regulatory Policies}}}, year = {{2020}}, } @article{19895, author = {{Steiger, Sören and Pelster, Matthias}}, issn = {{0167-2681}}, journal = {{Journal of Economic Behavior & Organization}}, pages = {{503--522}}, title = {{{Social interactions and asset pricing bubbles}}}, doi = {{10.1016/j.jebo.2020.09.020}}, volume = {{179}}, year = {{2020}}, } @techreport{20131, author = {{Kundisch, Dennis and Beverungen, Daniel}}, pages = {{22--26}}, title = {{{Als Wirtschaftsinformatiker die digitale Transformation in Organisationen gestalten}}}, year = {{2020}}, } @phdthesis{20240, author = {{Hoof, Simon}}, title = {{{Essays on Cooperation in Differential Games}}}, doi = {{ 10.17619/UNIPB/1-1047}}, year = {{2020}}, } @article{2834, author = {{Gutt, Dominik and von Rechenberg, Tobias and Kundisch, Dennis}}, journal = {{Journal of Business Research}}, pages = {{277--287}}, publisher = {{Elsevier}}, title = {{{Goal Achievement, Subsequent User Effort and the Moderating Role of Goal Difficulty}}}, doi = {{10.1016/j.jbusres.2018.06.019}}, volume = {{106}}, year = {{2020}}, } @inproceedings{24373, author = {{Krebs, Benjamin}}, booktitle = {{Academy of Management Proceedings}}, number = {{21233}}, title = {{{Antecedents and Performance Consequences of High-Potential Scheme Use}}}, volume = {{1}}, year = {{2020}}, } @article{21126, author = {{Pekkarinen, Satu and Hennala, Lea and Tuisku, Outi and Gustafsson, Christine and Johansson-Pajala, Rose-Marie and Thommes, Kirsten and Hoppe, Julia Amelie and Melkas, Helinä}}, issn = {{1569-1101}}, journal = {{Gerontechnology}}, title = {{{Care robots in society: Knowledge and orientation needs}}}, doi = {{10.4017/gt.2020.19.s.69664}}, year = {{2020}}, } @article{21127, author = {{Johansson-Pajala, Rose-Marie and Thommes, Kirsten and Hoppe, Julia Amelie and Tuisku, Outi and Hennala, Lea and Pekkarinen, Satu and Melkas, Helinä and Gustafsson, Christine}}, issn = {{1569-1101}}, journal = {{Gerontechnology}}, title = {{{The need for care robot orientation in elder care services}}}, doi = {{10.4017/gt.2020.19.s.69574}}, year = {{2020}}, } @phdthesis{21205, author = {{Wolf, Verena}}, title = {{{Service System Innovation: An Ambidexterity Perspective}}}, year = {{2020}}, } @article{21282, abstract = {{ In recent times societal crises such as the coronavirus disease 2019 outbreak have given rise to a tension between formal ‘command and control’ and informal social media activated self-organising information and communication systems that are utilised for crisis management decision-making. Social media distrust affects the dissemination of disaster information as it entails shifts in media perception and participation but also changes in the way individuals and organisations make sense of information in critical situations. So far, a little considered notion in this domain is the concept of sense-giving. Originating from organisational theory, it is used to explain the mechanisms behind intentional information provision that fosters collective meaning creation. In our study, we seek to understand the potential impact of sense-giving from Twitter crisis communication generated during the Hurricane Harvey disaster event. Social network and content analyses performed with a dataset of 9,414,463 tweets yielded insights into how sense-giving occurs during a large-scale disaster event. Theoretically, we specified (1) perpetual sense-giving, which relies primarily on topical authority and frequency; as well as (2) intermittent sense-giving, which occurs from high value of message content and leverage of popularity, that is, retweets. Our findings emphasise the importance of information-rich actors in communication networks and the leverage of their influence in crises such as coronavirus disease 2019 to reduce social media distrust and facilitate sense-making. }}, author = {{Mirbabaie, Milad and Bunker, Deborah and Stieglitz, Stefan and Marx, Julian and Ehnis, Christian}}, issn = {{0268-3962}}, journal = {{Journal of Information Technology}}, pages = {{195--213}}, title = {{{Social media in times of crisis: Learning from Hurricane Harvey for the coronavirus disease 2019 pandemic response}}}, doi = {{10.1177/0268396220929258}}, year = {{2020}}, } @article{21287, abstract = {{Peer-to-peer markets are especially suitable for the analysis of online ratings as they represent two-sided markets that match buyers to sellers and thus lead to reduced scope for opportunistic behavior. We decompose the online ratings by focusing on the customer’s decision-making process in a leading peer-to-peer ridesharing platform. Using data from the leading peer-to-peer ridesharing platform BlaBlaCar, we analyze 17,584 users registered between 2004 and 2014 and their online ratings focusing on the decomposition of the explicit determinants reflecting the variance of online ratings. We find clear evidence to suggest that a driver’s attitude towards music, pets, smoking, and conversation has a significantly positive influence on his received online ratings. However, we also show that the interaction of female drivers and their attitude towards pets has a significantly negative effect on average ratings.}}, author = {{Kaimann, Daniel}}, issn = {{2071-1050}}, journal = {{Sustainability}}, number = {{15}}, title = {{{Behind the Review Curtain: Decomposition of Online Consumer Ratings in Peer-to-Peer Markets}}}, doi = {{10.3390/su12156185}}, volume = {{12}}, year = {{2020}}, } @article{21306, author = {{Stieglitz, Stefan and Wilms, Konstantin and Mirbabaie, Milad and Hofeditz, Lennart and Brenger, Bela and López, Ania and Rehwald, Stephanie}}, issn = {{1932-6203}}, journal = {{PLOS ONE}}, title = {{{When are researchers willing to share their data? – Impacts of values and uncertainty on open data in higher education}}}, doi = {{10.1371/journal.pone.0234172}}, year = {{2020}}, } @inproceedings{21315, author = {{Hofeditz, L. and Mirbabaie, Milad and Stieglitz, S.}}, booktitle = {{Proceedings of the 31st Australasian Conference on Information Systems}}, title = {{{Virtually Extended Coworking Spaces – The Reinforcement of Social Proximity, Motivation and Knowledge Sharing Through ICT}}}, year = {{2020}}, } @inproceedings{21316, author = {{Mirbabaie, Milad and Marx, J. and Braun, L.-M. and Stieglitz, S.}}, booktitle = {{Proceedings of the 31st Australasian Conference on Information Systems}}, title = {{{Digital Detox – Mitigating Digital Overuse in Times of Remote Work and Social Isolation}}}, year = {{2020}}, } @inproceedings{21317, author = {{Marx, J. and Brünker, F. and Mirbabaie, Milad and Hochstrate, E.}}, booktitle = {{Proceedings of the 31st Australasian Conference on Information Systems}}, title = {{{‘Conspiracy Machines’ - The Role of Social Bots during the COVID-19 ‘Infodemic’}}}, year = {{2020}}, } @inproceedings{21318, author = {{Fromm, J. and Mirbabaie, Milad and Stieglitz, S.}}, booktitle = {{Proceedings of the Twenty-Eight European Conference on Information Systems}}, title = {{{A Systematic Review of Empirical Affordance Studies: Recommendations for Affordance Research in Information Systems}}}, year = {{2020}}, } @inproceedings{21319, author = {{Mirbabaie, Milad and Stieglitz, S. and Lambertz, L.}}, booktitle = {{Proceedings of the 15th International Conference on Wirtschaftsinformatik}}, title = {{{The Usage of Twitter Data for Early Crisis Detection}}}, year = {{2020}}, } @inproceedings{21320, author = {{Brünker, F. and Marx, J. and Ross, B. and Mirbabaie, Milad and Stieglitz, S.}}, booktitle = {{Proceedings of the 15. Internationaler Kongress Für Wirtschaftsinformatik}}, title = {{{‘The Tireless Selling-Machine’ – Commercial Deployment of Social Bots during Black Friday Season on Twitter}}}, year = {{2020}}, } @inproceedings{21321, author = {{Fromm, J. and Mirbabaie, Milad and Stieglitz, S.}}, booktitle = {{Proceedings of the 15. Internationaler Kongress Für Wirtschaftsinformatik}}, title = {{{The Effects of Virtual Reality Affordances and Constraints on Negative Group Effects during Brainstorming Sessions}}}, year = {{2020}}, } @inproceedings{21322, author = {{Brünker, F. and Wischnewski, M. and Mirbabaie, Milad and Meinert, J.}}, booktitle = {{Proceedings of the 51nd Hawaii International Conference on System Sciences}}, title = {{{The Role of Social Media during Social Movements – Observations from the #metoo Debate on Twitter}}}, year = {{2020}}, } @article{21403, abstract = {{Es werden die Anwendungsvoraussetzungen des § 6a GrEStG unter Berücksichtigung der jüngsten BFH-Rspr. dargestellt und ein tabellarischer Überblick über die einzelnen Entscheidungen gegeben. Ausgehend von den Urteilsfällen wird auf die grunderwerbsteuerliche Behandlung von verschiedenen Umwandlungen eingegangen. In einem Ausblick wird der Bezug zum aktuellen Gesetzgebungsverfahren zur Reform der GrESt hergestellt.}}, author = {{Binder, Sebastian and Lorenz, Johannes}}, journal = {{Der Konzern}}, number = {{3}}, pages = {{98--104}}, title = {{{Update zur grunderwerbsteuerlichen Konzernklausel vor dem Hintergrund der jüngsten BFH-Rechtsprechung}}}, volume = {{18}}, year = {{2020}}, } @techreport{21406, abstract = {{Previous accounting research shows that taxes affect decision making by individuals and firms. Most studies assume that agents have an accurate perception regarding their tax burden. However, there is a growing body of literature analyzing whether taxes are indeed perceived correctly. We review 127 studies on the measurement of tax misperception and its behavioral implications. The review reveals that many taxpayers have substantial tax misperceptions that lead to biased decision making. We develop a Behavioral Taxpayer Response Model on the impact of provided tax information on tax perception. Besides individual traits, characteristics of the tax information and the decision environment determine the extent of tax misperception. We discuss opportunities for future research and methodological limitations. While there is much evidence on tax misperception at the individual level, we hardly find any research at the firm level. Little is known about the real effects of managers’ tax misperception and on how tax information is strategically managed to impact stakeholders. This research gap is surprising as a large part of the accounting literature analyzes decision making and disclosure of firms. We recommend a mixed-method approach combining experiments, surveys, and archival data analyses to improve the knowledge on tax misperception and its consequences.}}, author = {{Blaufus, Kay and Chirvi, Malte and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}}, title = {{{Tax Misperception and Its Effects on Decision Making - a Literature Review}}}, volume = {{No. 39}}, year = {{2020}}, } @techreport{21407, author = {{Bornemann, Tobias and Schipp, Adrian and Sureth-Sloane, Caren}}, title = {{{ 2018/2019 Umfrage zur Steuerkomplexität in deutschen Finanzverwaltungen}}}, doi = {{10.52569/ILCP9945}}, year = {{2020}}, } @inbook{21408, abstract = {{This study presents a model in which heterogenous, risk-averse agents can use either (legal) tax optimisation or (illegal) tax evasion to reduce their tax burden and thus increase their utility. In addition to introducing individual variables like risk aversion or income, we allow agents to observe the behaviour of their neighbours. Depending on the behaviour of their peer group’s members, the agents’ utilities may increase or decrease, respectively. Simulation results show that taxpayers favour illegal evasion over legal optimisation in most cases. We find that interactions between taxpayers and their social networks have a deep impact on aggregate behaviour. Parameter changes such as increasing audit rates affect the results, often being intensified by social interactions. The effect of such changes varies depending on whether or not a fraction of agents is considered inherently honest.}}, author = {{Diller, Markus and Lorenz, Johannes and Meier, David}}, booktitle = {{ Operations Research Proceedings 2019}}, editor = {{Neufeld, Janis S. and Buscher, Udo and Lasch, Rainer and Möst, Dominik and Schönberger, Jörn}}, isbn = {{978-3-030-48439-2}}, pages = {{633--639}}, publisher = {{Springer}}, title = {{{Tax Avoidance and Social Control}}}, doi = {{10.1007/978-3-030-48439-2_77}}, year = {{2020}}, } @techreport{21409, abstract = {{European regulation mandates public country-by-country reporting for banks and is expected to increase reputational costs in case of tax haven activities. We test whether the availability of additional public information on the locations of banks' subsidiaries reduces their tax haven presence. In a preliminary difference-in-difference analysis we find that indeed, tax haven presence in “Dot-Havens” has declined significantly after the introduction of mandatory public country-by-country reporting for European banks, as compared to the insurance industry which is not subject to this regulation.}}, author = {{Eberhartinger, Eva and Speitmann, Raffael and Sureth-Sloane, Caren}}, title = {{{Real Effects of Public Country-by-Country Reporting and the Firm Structure of European Banks}}}, volume = {{#2020-01}}, year = {{2020}}, } @techreport{21410, abstract = {{We analyze the impact of trust on bargaining behavior between auditor and auditee in a tax setting. We study the effect of interpersonal trust and trust in government on both taxpayer and tax auditor. In an experiment with variation in pairwise trust settings, we find evidence that both kinds of trust affect the bargaining behavior, albeit in different ways. While trust in government increases taxpayers’ tax offers, interpersonal trust may lead to more concessionary behavior of tax auditors moderated by trust in government. Our findings help tax authorities to shape programs to enhance compliance in an atmosphere of trust.}}, author = {{Eberhartinger, Eva and Speitmann, Raffael and Sureth-Sloane, Caren}}, title = {{{How Does Trust Affect Concessionary Behavior in Tax Bargaining?}}}, volume = {{No. 41}}, year = {{2020}}, } @techreport{21411, abstract = {{This study examines the visibility of the GAAP effective tax rate (ETR) in firms’ financial statements as a distinct disclosure choice. Applying a game-theory disclosure model for voluntary disclosure strategies of firms to 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 in terms of 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, decreasing). 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 do not seem to highlight favourable ETRs.}}, author = {{Flagmeier, Vanessa and Müller, Jens and Sureth-Sloane, Caren}}, title = {{{When Do Firms Highlight Their Effective Tax Rate?}}}, volume = {{No. 37}}, year = {{2020}}, } @article{21412, author = {{Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}}, journal = {{Deutsches Steuerrecht}}, number = {{42}}, pages = {{2327--2334}}, title = {{{Steuerliche Maßnahmen als nützliches Mittel zur Bewältigung der Corona-Krise? - Ergebnisse einer Unternehmensbefragung}}}, volume = {{58}}, year = {{2020}}, } @techreport{21414, author = {{Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}}, title = {{{Umfrage: Steuerliche Verwaltungskosten, steuerliche Corona-Soforthilfemaßnahmen und Investitionen in der Krise}}}, doi = {{10.52569/RUHF6645}}, year = {{2020}}, } @article{21415, abstract = {{This article comprehensively reviews Australia’s corporate income tax complexity as faced by multinational corporations (MNCs) and compares it to the average of the remaining OECD countries. Building on unique survey data, I find that the Australian tax code is considerably more complex than the OECD average, which is mainly due to overly complex anti-avoidance legislation, such as regulations on transfer pricing, general anti-avoidance or controlled foreign corporations (CFC). In contrast, Australia’s tax framework, which covers processes and features such as tax law enactment or tax audits, is close to the OECD average. A more detailed analysis yields further interesting insights. For example, excessive details in the tax code and the time between the announcement of a tax law change and its enactment turn out to be serious issues in Australia relative to the remaining OECD countries. }}, author = {{Hoppe, Thomas}}, journal = {{Australian Tax Forum}}, number = {{4}}, pages = {{451--475}}, title = {{{Tax Complexity in Australia – a Survey-Based Comparison to the OECD Average}}}, volume = {{35}}, year = {{2020}}, } @techreport{21416, abstract = {{This article comprehensively reviews Australia’s corporate income tax complexity as faced by multinational corporations (MNCs) and compares it to the average of the remaining OECD countries. Building on unique survey data, I find that the Australian tax code is considerably more complex than the OECD average, which is mainly due to overly complex anti-avoidance legislation, such as regulations on transfer pricing, general anti-avoidance or controlled foreign corporations (CFC). In contrast, Australia’s tax framework, which covers processes and features such as tax law enactment or tax audits, is close to the OECD average. A more granular analysis yields further interesting insights. For example, excessive details in the tax code and the time between the announcement of a tax law change and its enactment turn out to be serious issues in Australia relative to the remaining OECD countries.}}, author = {{Hoppe, Thomas}}, title = {{{Tax Complexity in Australia - A Survey-Based Comparison to the OECD Average}}}, volume = {{No. 14}}, year = {{2020}}, } @techreport{21417, author = {{Hoppe, Thomas and Schanz, Deborah and Schipp, Adrian and Siegel, Felix and Sturm, Susann and Sureth-Sloane, Caren}}, title = {{{2018 Global MNC Tax Complexity Survey}}}, doi = {{10.52569/RPVO1003}}, year = {{2020}}, } @techreport{21418, abstract = {{This paper introduces an index that comprehensively measures the complexity of countries’ corporate income tax systems faced by multinational corporations. It builds on surveys of highly experienced tax consultants of the largest international tax services networks. The index, called the Tax Complexity Index (TCI), is composed of a tax code subindex covering tax regulations and a tax framework subindex covering tax processes and features. For a sample of 100 countries, we find that tax complexity varies considerably across countries, and tax code and framework complexity also vary within countries. Among others, tax complexity is strongly driven by the complexity of transfer pricing regulations in the tax code and tax audits in the tax framework. When analyzing the associations with other country characteristics, we identify different patterns. For example, with regard to GDP, we find a positive association with tax code complexity and a negative association with tax framework complexity, suggesting that highly economically developed countries tend to have more complex tax codes and less complex frameworks. Overall, our tax complexity measures can serve as valuable proxies in future research and supportive tools for a variety of firm decisions and national and international tax policy discussions.}}, author = {{Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}}, title = {{{Measuring Tax Complexity Across Countries: A Survey Study on MNCs}}}, volume = {{No. 5}}, year = {{2020}}, } @techreport{21419, abstract = {{This paper analyzes the association between tax complexity and foreign direct investments (FDI) based on the newly developed Tax Complexity Index (TCI) and its components. For a sample of 15,607 new foreign subsidiaries, we find no association between total tax complexity, as proxied by the TCI, and the location probability. When we decompose the TCI into tax code complexity and tax framework complexity, we find opposing associations. Tax code complexity is positively related to the location probability, while tax framework complexity is negatively related to it. These associations are, for example, driven by the complexity of transfer pricing and loss offset regulations in the tax code and the dimensions guidance, audits, as well as filing and payments, in the tax framework. In additional analyses, we find that the associations are sensitive to certain characteristics, such as country-specific and firm-specific characteristics. For example, the positive tax code association diminishes when tax rates are high. Overall, we are the first to provide empirical evidence on potential cost-benefit tradeoffs of tax complexity for FDI and thereby enhance prior literature, which has primarily focused on the costs of tax complexity.}}, author = {{Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren and Voget, Johannes}}, title = {{{The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries}}}, volume = {{No. 13}}, year = {{2020}}, } @article{21422, author = {{Sureth-Sloane, Caren}}, journal = {{AWV-Informationen}}, number = {{5}}, pages = {{16--19}}, title = {{{Steuerkomplexität als Standortfaktor. So komplex ist das Steuersystem in Deutschland}}}, year = {{2020}}, } @article{21539, author = {{Ortmann, Regina and Pelster, Matthias and Wengerek, Sascha Tobias}}, issn = {{1544-6123}}, journal = {{Finance Research Letters}}, title = {{{COVID-19 and investor behavior}}}, doi = {{10.1016/j.frl.2020.101717}}, year = {{2020}}, } @inproceedings{17348, author = {{Kucklick, Jan-Peter and Müller, Oliver}}, booktitle = {{Symposium on Statistical Challenges in Electronic Commerce Research (SCECR)}}, title = {{{Location, location, location: Satellite image-based real-estate appraisal}}}, year = {{2020}}, } @article{17361, author = {{Johansson-Pajala, Rose-Marie and Thommes, Kirsten and Hoppe, Julia Amelie and Tuisku, Outi and Hennala, Lea and Pekkarinen, Satu and Melkas, Helina and Gustafsson, Christine}}, journal = {{International Journal of Social Robotics}}, pages = {{1--15}}, title = {{{Care Robot Orientation: What, Who and How? Potential Users` Perceptions}}}, doi = {{10.1007/s12369-020-00619-y}}, year = {{2020}}, } @article{17366, author = {{Hoppe, Julia Amelie and Johansson-Pajala, Rose-Marie and Gustafsson, Christine and Melkas, Helinä and Tusku, Outi and Pekkarinen, Satu and Hennala, Lea}}, issn = {{2364-9208}}, journal = {{Industrie 4.0 Management}}, title = {{{Technologieorientierung zu Assistenzrobotik – Welche Akzeptanz besteht bei der Einführung von Assistenzrobotik für die Pflege älterer Menschen?}}}, volume = {{2}}, year = {{2020}}, } @inbook{17367, author = {{Hoppe, Julia Amelie and Johansson-Pajala, Rose-Marie and Gustafsson, Christine and Melkas, Helinä and Tusku, Outi and Pekkarinen, Satu and Hennala, Lea and Thommes, Kirsten}}, booktitle = {{Aging between Participation and Simulation - Ethical Dimensions of Socially Assistive Technologies in elderly care }}, editor = {{Haltaufderheide, Joschka and Hovemann, Johanna and Vollmann, Jochen}}, pages = {{139--156}}, publisher = {{De Gruyter}}, title = {{{Assistive robots in care: Expectations and perceptions of older people}}}, doi = {{10.1515/9783110677485-009}}, year = {{2020}}, } @inproceedings{17368, author = {{Vorbohle, Christian and Szopinski, Daniel and Kundisch, Dennis}}, editor = {{Shishkov, B.}}, isbn = {{978-3-030-52305-3}}, location = {{Potsdam, Germany}}, publisher = {{Springer}}, title = {{{Business Model Dependencies: Towards conceptualizing dependencies for extending modeling languages for business models}}}, volume = {{391}}, year = {{2020}}, } @techreport{17703, abstract = {{Employing a unique sample of 2,849 tariff imposition announcements by and against the United States (U.S.) over the period from 2018 to 2019, this study analyzes the impact of recent tariff announcements on share prices from 859 U.S. companies. We provide evidence for negative (cumulative) average abnormal stock returns due to tariff announcements during a symmetric three-day event window. We suggest that stock market investors expect adverse impacts of tariff impositions, e.g. a decrease in the companies' future cash flows and a threat of retaliation. The negative wealth effects are observed irrespective of whether the Trump administration announces safeguard tariffs to protect domestic firms or a retaliation is declared by foreign countries. Moreover, building several subsamples, we find that the adverse impact is mostly driven by announcements involving China and is associated with a variety of sector, tariff, trade and firm characteristics.}}, author = {{Wengerek, Sascha Tobias}}, keywords = {{event study, international relations, protectionism, strategic trade policy, tariffs, trade conflict}}, pages = {{63}}, title = {{{Share price reactions to tariff imposition announcements in the Trump era - An event study of the trade conflict}}}, year = {{2020}}, } @article{17730, author = {{Ortmann, Regina and Pelster, Matthias and Wengerek, Sascha Tobias}}, issn = {{1544-6123}}, journal = {{Finance Research Letters}}, title = {{{COVID-19 and investor behavior}}}, doi = {{10.1016/j.frl.2020.101717}}, volume = {{37}}, year = {{2020}}, } @article{19043, author = {{Hasso, Tim and Pelster, Matthias and Breitmayer, Bastian}}, issn = {{2214-6350}}, journal = {{Journal of Behavioral and Experimental Finance}}, title = {{{Terror attacks and individual investor behavior: Evidence from the 2015–2017 European terror attacks}}}, doi = {{10.1016/j.jbef.2020.100397}}, volume = {{28}}, year = {{2020}}, } @techreport{20873, author = {{Sievers, Sönke and Keienburg, Georg and Degen, Dominik and Söllner, Tobias and Kashyrkin, Anton}}, publisher = {{The Boston Consulting Group, Inc., M&A Report}}, title = {{{Alternative Deals Gain Traction}}}, year = {{2020}}, } @article{20874, author = {{Sievers, Sönke and Degen, Dominik and Kim, Daniel and Kengelbach, Jens}}, journal = {{M&A Review}}, pages = {{266--271}}, title = {{{Downturn M&A: Die Erfolgsstrategie der Stunde?}}}, year = {{2020}}, } @article{20882, author = {{Hoffmann, Christin and Thommes, Kirsten}}, issn = {{0167-2681}}, journal = {{Journal of Economic Behavior & Organization}}, pages = {{49--65}}, title = {{{Can digital feedback increase employee performance and energy efficiency in firms? Evidence from a field experiment}}}, doi = {{10.1016/j.jebo.2020.09.034}}, year = {{2020}}, } @article{20883, abstract = {{We experimentally compare the consequences for group cooperation of two decision mechanisms involving the extension of group membership. We analyze an exogenous decision (random draw) and an endogenous decision (made by a particular group member) mechanism to extend a temporary agent’s group membership. Our results reveal that the prospect of group membership extension affects not only the temporary but also the permanent group members’ contributions with an endogenous mechanism.}}, author = {{Grund, Christian and Harbring, Christine and Thommes, Kirsten and Tilkes, Katja Rebecca}}, issn = {{2073-4336}}, journal = {{Games}}, title = {{{Decisions on Extending Group Membership—Evidence from a Public Good Experiment}}}, doi = {{10.3390/g11040061}}, year = {{2020}}, } @techreport{22161, author = {{Kundisch, Dennis}}, pages = {{1}}, title = {{{Digitale mehrseitige Plattformen – Besser verstehen, wie digitale Plattformen funktionieren}}}, volume = {{3}}, year = {{2020}}, } @techreport{22207, author = {{Kundisch, Dennis}}, pages = {{48}}, title = {{{Das Technologiedesign umfassend und strukturiert anpassen}}}, volume = {{2}}, year = {{2020}}, } @techreport{22208, author = {{Kundisch, Dennis}}, pages = {{15}}, title = {{{Förderung von Kompetenzen im Bereich Wirtschat 4.0 an Fachschulen}}}, volume = {{1}}, year = {{2020}}, } @article{6202, author = {{Szopinski, Daniel and Schoormann, T. and John, Thomas and Knackstedt, R. and Kundisch, Dennis}}, journal = {{Electronic Markets}}, number = {{3}}, pages = {{469--494}}, title = {{{Software tools for business model innovation: Current state and future challenges}}}, volume = {{30}}, year = {{2020}}, } @article{4627, author = {{Kaimann, Daniel}}, journal = {{Applied Economics Letters}}, number = {{16}}, pages = {{1366--1370}}, title = {{{Ancillary market signaling: A two-stage model of economic reputation on ancillary market success}}}, doi = {{10.1080/13504851.2019.1683136}}, volume = {{27}}, year = {{2020}}, } @article{16486, abstract = {{After the introduction of CbCR – pursuant to the BEPS Project (Action 13) in 2015 –, which was established to reduce the information asymmetry between MNEs and tax authorities of the countries they operate in, now public CbCR – as suggested by the EU Commission in 2016 – is discussed as a next step. Here, the objective is to overcome information asymmetries between MNEs and the general public of the countries they operate in. Starting from the assumption that regulators care about the legitimacy of tax laws, this article evaluates pros and cons of public CbCR. The authors find that from the perspective of information asymmetries, public CbCR increases tax transparency only marginally at best. Accordingly, it is concluded that democracies that are based on the rule of law seem to rely on pillories in terms of public CbCR to enforce fair tax payments.}}, author = {{Lagarden, Martin and Schreiber, Ulrich and Simons, Dirk and Sureth-Sloane, Caren}}, journal = {{International Transfer Pricing Journal}}, number = {{2}}, title = {{{Country-by-Country Reporting Goes Public - Cui Bono?}}}, volume = {{27}}, year = {{2020}}, } @inproceedings{16800, author = {{Bartelheimer, Christian and Wolf, Verena and Langhorst, Nico and Seegers, Florian}}, booktitle = {{Proceedings of the 15th International Conference on Design Science Research in Information Systems and Technology}}, title = {{{Designing Digital Community Service Platforms for Crowd-Based Services in Urban Areas}}}, year = {{2020}}, } @article{16830, author = {{Beverungen, Daniel and Buijs, Joos C. A. M. and Becker, Jörg and Di Ciccio, Claudio and van der Aalst, Wil M. P. and Bartelheimer, Christian and vom Brocke, Jan and Comuzzi, Marco and Kraume, Karsten and Leopold, Henrik and Matzner, Martin and Mendling, Jan and Ogonek, Nadine and Post, Till and Resinas, Manuel and Revoredo, Kate and del-Río-Ortega, Adela and La Rosa, Marcello and Santoro, Flávia Maria and Solti, Andreas and Song, Minseok and Stein, Armin and Stierle, Matthias and Wolf, Verena}}, issn = {{2363-7005}}, journal = {{Business & Information Systems Engineering}}, title = {{{Seven Paradoxes of Business Process Management in a Hyper-Connected World}}}, doi = {{10.1007/s12599-020-00646-z}}, year = {{2020}}, } @inproceedings{16837, author = {{Lüttenberg, Hedda}}, booktitle = {{Designing for Digital Transformation. Co-Creating Services with Citizens and Industry. DESRIST 2020}}, editor = {{Hofmann, Sara and Müller, Oliver and Rossi, Matti}}, issn = {{1611-3349}}, location = {{Kristiansand, Norway}}, publisher = {{Springer}}, title = {{{PS³—A Domain-specific Modeling Language for Platform-based Smart Service Systems}}}, doi = {{10.1007/978-3-030-64823-7_42}}, volume = {{12388}}, year = {{2020}}, } @article{16862, author = {{Bohn, Nicolai and Kundisch, Dennis}}, journal = {{Information & Management}}, number = {{6}}, title = {{{What Are We Talking About When We Talk About Technology Pivots? – A Delphi Study}}}, volume = {{57}}, year = {{2020}}, } @article{16873, author = {{Peitz, Christian and Feng, Yuanhua and Gilroy, Bernard Michael and Stöckmann, Nico}}, journal = {{Asian Economic and Financial Review}}, number = {{4}}, pages = {{427--438}}, publisher = {{Asian Economic and Social Society}}, title = {{{The Shanghai-Hong Kong Stock Connect: An Application of the Semi-CGARCH and Semi-EGARCH}}}, volume = {{10}}, year = {{2020}}, } @article{16879, author = {{Gilroy, Bernard Michael and Peitz, Christian}}, journal = {{WISU – Das Wirtschaftsstudium}}, number = {{1}}, pages = {{94}}, title = {{{Die Niedrigzinspolitik der Europäischen Zentralbank}}}, year = {{2020}}, } @phdthesis{16910, author = {{Stroh-Maraun, Nadja}}, publisher = {{Universität Paderborn}}, title = {{{Mechanisms, Preferences, and Heterogeneity in Matching Markets}}}, doi = {{10.17619/UNIPB/1-958}}, year = {{2020}}, } @article{16936, author = {{Bohn, Nicolai and Kundisch, Dennis}}, journal = {{Wirtschaftsinformatik & Management}}, number = {{4}}, pages = {{290--297}}, title = {{{Technologie Pivots – Warum und wie digitale Startups ihr Technologiedesign umfassend anpassen}}}, volume = {{12}}, year = {{2020}}, } @inproceedings{16946, author = {{Wolf, Verena}}, booktitle = {{Proceedings of the 28th European Conference on Information Systems}}, location = {{Marrakech, Morroco}}, title = {{{Understanding Smart Service Systems Transformation – A Socio-Technical Perspective}}}, year = {{2020}}, } @inproceedings{16947, author = {{Weinzierl, Sven and Wolf, Verena and Pauli, Tobias and Beverungen, Daniel and Matzner, Martin}}, booktitle = {{Proceedings of the 28th European Conference on Information Systems}}, location = {{Marrakech, Morroco}}, title = {{{Detecting Workarounds in Business Processes — A Deep Learning Method for Analyzing Event Logs}}}, year = {{2020}}, } @inproceedings{16951, author = {{Seutter, Janina and Neumann, Jürgen}}, booktitle = {{Proceedings of the 28th European Conference on Information Systems (ECIS)}}, location = {{Virtual Conference/Workshop}}, title = {{{Reviewing the Simple Things- How Ease of Evaluation Affects Online Rating Behavior}}}, year = {{2020}}, } @inproceedings{16952, author = {{Poniatowski, Martin and Neumann, Jürgen}}, booktitle = {{Proceedings of the 28th European Conference on Information Systems (ECIS)}}, location = {{Virtual Conference/Workshop}}, title = {{{Getting Personal with Review Systems – Analyzing the Influence of Personality Traits on the Relationship between Review Templates and Reviewing Behavior}}}, year = {{2020}}, } @techreport{17019, abstract = {{The scientific impact of research papers is multi-dimensional and can be determined quantitatively by means of citation analysis and qualitatively by means of content analysis. Accounting for the widely acknowledged limitations of pure citation analysis, we adopt a knowledge-based perspective on scientific impact to develop a methodology for content-based citation analysis which allows determining how papers have enabled knowledge development in subsequent research (knowledge impact). As knowledge development differs between research genres, we develop a new knowledgebased citation analysis methodology for the genre of standalone literature reviews (LRs). We apply the suggested methodology to the IS business value domain by manually coding 22 LRs and 1,228 citing papers (CPs) and show that the results challenge the assumption that citations indicate knowledge impact. We derive implications for distinguishing knowledge impact from citation impact in the LR genre. Finally, we develop recommendations for authors of LRs, scientific evaluation committees and editorial boards of journals how to apply and benefit from the suggested methodology, and we discuss its efficiency and automatization.}}, author = {{Schryen, Guido and Wagner, Gerit and Benlian, Alexander}}, keywords = {{Scientific impact, knowledge impact, content-based citation analysis, methodology}}, title = {{{Distinguishing Knowledge Impact from Citation Impact: A Methodology for Analysing Knowledge Impact for the Literature Review Genre}}}, year = {{2020}}, } @article{17051, author = {{Liêu, Minh-Lý and Pelster, Matthias}}, issn = {{2352-3409}}, journal = {{Data in Brief}}, title = {{{The disposition effect in a scopic regime: Data from a laboratory experiment}}}, doi = {{10.1016/j.dib.2020.105680}}, year = {{2020}}, } @inproceedings{17055, abstract = {{Understanding a new literature corpus can be a grueling experience for junior scholars. Nevertheless, corresponding guidelines have not been updated for decades. We contend that the traditional strategy of skimming all papers and reading selected papers afterwards needs to be revised. Therefore, we design a new strategy that guides the overall exploratory process by prioritizing influential papers for initial reading, followed by skimming the remaining papers. Consistent with schemata theory, starting with in-depth reading allows readers to acquire more substantial prior content schemata, which are representa-tive for the literature corpus and useful in the following skimming process. To this end, we develop a prototype that identifies the influential papers from a set of PDFs, which is illustrated in a case study in the IT business value domain. With the new strategy, we envision a more efficient process of exploring unknown literature corpora.}}, author = {{Wagner, Gerit and Empl, Philipp and Schryen, Guido}}, booktitle = {{28th European Conference on Information Systems (ECIS 2020)}}, keywords = {{Reading and skimming, Exploring literature, Review methodology, Design science research, Schemata theory}}, location = {{Marrakesh, Morocco}}, title = {{{Designing a Novel Strategy for Exploring Literature Corpora}}}, year = {{2020}}, } @article{17072, author = {{Feng, Yuanhua and Gries, Thomas and Fritz, Marlon}}, issn = {{1048-5252}}, journal = {{Journal of Nonparametric Statistics}}, pages = {{510--533}}, title = {{{Data-driven local polynomial for the trend and its derivatives in economic time series}}}, doi = {{10.1080/10485252.2020.1759598}}, year = {{2020}}, }