@techreport{41182, author = {{Ortmann, Regina and Schindler, Dirk}}, title = {{{Income Shifting and Management Incentives}}}, year = {{2022}}, } @inproceedings{41487, author = {{Sven, Weinzierl and Bartelheimer, Christian and Zilker, Sandra and Beverungen, Daniel and Matzner, Martin}}, booktitle = {{Proceedings of the 26th Pacific Asia Conference on Information Systems (PACIS)}}, title = {{{ A Method for Predicting Workarounds in Business Processes}}}, year = {{2022}}, } @inbook{21586, author = {{Klein, M. and Kundisch, Dennis and Stummer, C.}}, booktitle = {{Handbuch Digitalisierung}}, editor = {{Corsten, H. and Roth, S.}}, pages = {{799--814}}, publisher = {{Vahle}}, title = {{{Feeless Micropayments and Their Impact on Business Models}}}, year = {{2022}}, } @article{21405, 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 128 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}}, journal = {{European Accounting Review}}, number = {{1}}, pages = {{111--144}}, title = {{{Tax Misperception and Its Effects on Decision Making - Literature Review and Behavioral Taxpayer Response Model}}}, doi = {{10.1080/09638180.2020.1852095}}, volume = {{31}}, year = {{2022}}, } @misc{42525, author = {{Dubbert, Annika}}, title = {{{Marktmissbrauch in Online-Märkten und die Herausforderungen für die Wettbewerbsbehörden - eine wettbewerbspolitische Betrachtung}}}, year = {{2022}}, } @misc{42526, author = {{Miftari, Ardita}}, title = {{{Zur Bekämpfung von Marktmachtmissbrauch in digitalen Märkten – Wettbewerbspolitische Maßnahmen im Vergleich}}}, year = {{2022}}, } @misc{42527, author = {{Minhaj, Noor}}, title = {{{Of the efficacy of competition law in dealing with challenges of digital markets - Selected cases of Facebook}}}, year = {{2022}}, } @misc{42528, author = {{Rayhan, Md. Sashi}}, title = {{{On the Efficacy of EU Competition Policy in the Context of Big Data}}}, year = {{2022}}, } @misc{42524, author = {{Busch, Anna Lisa}}, title = {{{On the privatization of hospitals - The case of Germany}}}, year = {{2022}}, } @inproceedings{41486, abstract = {{Now accounting for more than 80% of a firm's worth, brands have become essential assets for modern organizations. However, methods and techniques for the monetary valuation of brands are still under-researched. Hence, the objective of this study is to evaluate the utility of explanatory statistical models and machine learning approaches for explaining and predicting brand value. Drawing upon the case of the most valuable English football brands during the 2016/17 to 2020/21 seasons, we demonstrate how to operationalize Aaker's (1991) theoretical brand equity framework to collect meaningful qualitative and quantitative feature sets. Our explanatory models can explain up to 77% of the variation in brand valuations across all clubs and seasons, while our predictive approach can predict out-of-sample observations with a mean absolute percentage error (MAPE) of 14%. Future research can build upon our results to develop domain-specific brand valuation methods while enabling managers to make better-informed investment decisions.}}, author = {{Caron, Matthew and Bartelheimer, Christian and Müller, Oliver}}, booktitle = {{Proceeding of the 28th Americas Conference on Information Systems (AMCIS)}}, location = {{Minneapolis, USA}}, title = {{{Towards a Reliable & Transparent Approach to Data-Driven Brand Valuation}}}, year = {{2022}}, } @techreport{35785, author = {{Fochmann, Martin and Heinemann-Heile, Vanessa and Huber, Hans-Peter and Sureth-Sloane, Caren}}, issn = {{1556-5068}}, title = {{{Firms' Tax Rate Misperception: Measurement, Drivers, and Distortionary Effects}}}, doi = {{10.2139/ssrn.4300919}}, volume = {{108}}, year = {{2022}}, } @techreport{35795, author = {{Greil, Stefan and Overesch, Michael and Rohlfing-Bastian, Anna and Schreiber, Ulrich and Sureth-Sloane, Caren}}, issn = {{1556-5068}}, title = {{{Towards an Amended Arm's Length Principle - Tackling complexity and implementing destination rules in transfer pricing}}}, doi = {{10.2139/ssrn.4166972}}, volume = {{89}}, year = {{2022}}, } @techreport{35790, author = {{Chen, An and Hieber, Peter and Sureth-Sloane, Caren}}, issn = {{1556-5068}}, title = {{{How Do Tax Certainty Measures Affect Optimal Investment under Cash Flow and Tax Uncertainty?}}}, doi = {{10.2139/ssrn.4027790}}, volume = {{273}}, year = {{2022}}, } @misc{42948, author = {{Kuzuoglu, Muhammed Numan}}, title = {{{Der Marktplatz von Amazon - Eine wettbewerbspolitische Analyse}}}, year = {{2022}}, } @misc{43057, author = {{Sowinski, Olivia}}, title = {{{Zu den Auswirkungen von Big Data auf personalisierte Angebote in digitalen Märkten - eine wettbewerbspolitische Analyse}}}, year = {{2022}}, } @misc{43056, author = {{Schmidt, Thomas}}, title = {{{Zu den Vor- und Nachteilen von Luftfahrtallianzen - Eine wettbewerbspolitische Perspektive auf den Alleingang von Emirates}}}, year = {{2022}}, } @misc{43059, author = {{Yeboah, Amoabeng}}, title = {{{An Economic Analysis of Mergers and Aquisitions - The case of Facebook and WhatsApp}}}, year = {{2022}}, } @misc{42947, author = {{Hensel, Jason}}, title = {{{Zu Online-Vergleichsportalen und deren Auswirkungen auf den Markt - Eine wettbewerbspolitische Analyse}}}, year = {{2022}}, } @inproceedings{44072, author = {{Meydani, Elnaz and Düsing, Christoph and Fedrau, Annamaria and Trier, Matthias}}, title = {{{The “black box” of social commerce platforms-a closer look at users’ activities}}}, year = {{2022}}, } @techreport{44091, abstract = {{We study the effects of product differentiation on the bundling incentives of a two-product retailer. Two monopolistic manufacturers each produce a differentiated good. One sells it to both retailers, while the other only supplies a single retailer. Retailers compete in prices. Retail bundling is profitable when the goods are close substitutes. Only then is competition so intense that the retailer uses bundling to relax competition both within and across product markets, despite an aggravation of the double marginalization problem. Our asymmetric market structure arises endogenously for the case of close substitutes. In this case, bundling reduces social welfare.}}, author = {{Endres-Fröhlich, Angelika Elfriede and Hehenkamp, Burkhard and Heinzel, Joachim}}, keywords = {{Retail bundling, upstream market power, double marginalization, product differentiation}}, pages = {{43}}, title = {{{The Impact of Product Differentiation on Retail Bundling in a Vertical Market}}}, year = {{2022}}, } @misc{42326, author = {{N., N.}}, publisher = {{Universität Paderborn}}, title = {{{Manipulation durch Fake-Bewertungen: Einfluss von Such- und Erfahrungsgütern auf das manipulative Verhalten des Verkäufers}}}, year = {{2022}}, } @misc{42322, author = {{N., N.}}, publisher = {{Universität Paderborn}}, title = {{{An Analysis of Coalition Formation Methods to achieve Maximum Social Surplus}}}, year = {{2022}}, } @misc{42324, author = {{N., N.}}, publisher = {{Universität Paderborn}}, title = {{{Die Möglichkeiten der Blockchain-Technologie im Supply Chain Management - eine spieltheoretische Analyse}}}, year = {{2022}}, } @misc{42318, author = {{N., N.}}, publisher = {{Universität Paderborn}}, title = {{{Kindergarten Allocation and the Tradeoff between Stability and Diversity Considerations}}}, year = {{2022}}, } @misc{42319, author = {{N., N.}}, publisher = {{Universität Paderborn}}, title = {{{Effect of the Agent's bargaining positions in the efficiency of matching markets}}}, year = {{2022}}, } @misc{42323, author = {{N., N.}}, publisher = {{Universität Paderborn}}, title = {{{Stabile Zuordnung mit Paaren - Der neue NRMP Algorithmus}}}, year = {{2022}}, } @misc{42320, author = {{N., N.}}, publisher = {{Universität Paderborn}}, title = {{{School choice with reserves and quotas}}}, year = {{2022}}, } @misc{42325, author = {{N., N.}}, publisher = {{Universität Paderborn}}, title = {{{Organisation von Zeitbörsen}}}, year = {{2022}}, } @article{30940, abstract = {{We analyse the two-dimensional Nash bargaining solution (NBS) by deploying the standard labour market negotiations model of McDonald and Solow (1981). We show that the two-dimensional bargaining problem can be decomposed into two one-dimensional problems, such that the two solutions together replicate the solution of the two-dimensional problem if the NBS is applied. The axiom of Independence of Irrelevant Alternatives is shown to be crucial for this type of decomposability. This result has significant implications for actual negotiations because it allows for the decomposition of a multi-dimensional bargaining problem into one-dimensional problems---and thus helps to facilitate real-world negotiations.}}, author = {{Haake, Claus-Jochen and Upmann, Thorsten and Duman, Papatya}}, issn = {{0347-0520}}, journal = {{Scandinavian Journal of Economics}}, keywords = {{Labour market negotiations, efficient bargains, Nash bargaining solution, sequential bargaining, restricted bargaining games}}, number = {{2}}, pages = {{403--440}}, publisher = {{Wiley}}, title = {{{Wage Bargaining and Employment Revisited: Separability and Efficiency in Collective Bargaining}}}, doi = {{https://doi.org/10.1111/sjoe.12518}}, volume = {{125}}, year = {{2022}}, } @techreport{46047, author = {{Chen, An and Hieber, Peter and Sureth-Sloane, Caren}}, title = {{{Pay for Tax Certainty? Advance Tax Rulings for Risky Investment under Multi-Dimensional Tax Uncertainty}}}, volume = {{273}}, year = {{2022}}, } @techreport{46048, author = {{Dyck, Daniel and Lorenz, Johannes and Sureth-Sloane, Caren}}, title = {{{How Do Tax Technology and Controversy Expertise Affect Tax Disputes?}}}, volume = {{101}}, year = {{2022}}, } @article{45920, author = {{Liszt-Rohlf, Verena and Wochnik, Markus and Schwabl, Franziska}}, issn = {{0172-2875}}, journal = {{Zeitschrift für Berufs- und Wirtschaftspädagogik}}, keywords = {{Applied Mathematics, General Mathematics}}, number = {{2}}, pages = {{261--295}}, publisher = {{Wissenschaftliche Verlagsgesellschaft mbH}}, title = {{{Alte Fotografien, neue Erkenntnisse}}}, doi = {{10.25162/zbw-2022-0011}}, volume = {{118}}, year = {{2022}}, } @article{33458, abstract = {{We study the effect of unemployment on cognitive abilities among individuals aged between 50 and 65 in Europe. To this end, we exploit plant closures and use flexible event-study estimations together with an experimentally elicited measure of fluid intelligence, namely word recall. We find that, within a time period of around eight years after the event of unemployment, cognitive abilities only deteriorate marginally — the effects are insignificant both in statistical and economic terms. We do, however, find significant effects of late-career unemployment on the likelihood to leave the labor force, and short-term effects on mental health problems such as depression and sleep problems.}}, author = {{Freise, Diana and Schmitz, Hendrik and Westphal, Matthias}}, journal = {{Journal of Health Economics}}, title = {{{Late-Career Unemployment and Cognitive Abilities}}}, doi = {{https://doi.org/10.1016/j.jhealeco.2022.102689}}, volume = {{86}}, year = {{2022}}, } @article{30235, author = {{Westphal, Matthias and Kamhöfer, Daniel A. and Schmitz, Hendrik}}, journal = {{Economic Journal}}, number = {{646}}, pages = {{2231--2272}}, title = {{{Marginal College Wage Premium under Selection into Employment}}}, doi = {{10.1093/ej/ueac021}}, volume = {{132}}, year = {{2022}}, } @techreport{46531, abstract = {{Compulsory schooling reforms are often used to estimate monetary returns to education. Such reforms are unrelated to individual characteristics and preferences and thus arguably able to eliminate selection bias. However, as these reforms affect a large number of individuals in the relevant age groups, they might have spillover effects on individuals not directly affected by the reform. Such spillover effects constitute a problem for identification and estimation of returns to schooling. As they are difficult to address, they are mostly ignored in the empirical literature. I show that the introduction of the compulsory ninth grade in Germany led to a labor supply shock that might have increased wages and employment of individuals who were not directly subject to the reform and were assumed not to be affected in previous research. To investigate in this kinds of spillover effects, I exploit the staggered introduction of the compulsory ninth grade across German federal states in a difference-in-differences approach. Based on large scale register and survey data, I find no evidence for persistent spillover effects for men. For women, however, my results suggest that the labor supply shock resulting from the reform may have led to a persistent increase in employment and wages.}}, author = {{Schiele, Valentin}}, keywords = {{Compulsory schooling, Education, Spillover effects, Cohort size, Wages, Employment}}, title = {{{Labor market spillover effects of a compulsory schooling reform in Germany}}}, year = {{2022}}, } @article{46662, author = {{Akalan, R. and Eggert, A. and Böhm, Eva}}, journal = {{Journal of Service Management Research}}, number = {{1}}, pages = {{47--63}}, title = {{{Strategic emphasis on service-based business models during the corona crisis: Are customer solutions a curse or blessing for manufacturing firms?}}}, volume = {{6}}, year = {{2022}}, } @article{46668, author = {{Eggert, A. and Harrmann, L. and Böhm, Eva}}, journal = {{EMAC Annual Conference, Budapest, Hungary}}, location = {{Budapest, Hungary}}, title = {{{Digital technology usage as a driver of servitization paths in manufacturing industries}}}, year = {{2022}}, } @inproceedings{46669, author = {{Kessing, K. and Garnefeld, I. and Böhm, Eva}}, booktitle = {{EMAC Annual Conference, Budapest, Hungary}}, location = {{Budapest, Hungary}}, title = {{{Should manufacturers publish online reviews in their own online shops?}}}, year = {{2022}}, } @article{46661, author = {{Akalan, R. and Böhm, Eva and Eggert, A.}}, journal = {{Journal of Service Management Research}}, number = {{3}}, pages = {{204--213}}, title = {{{Servitization in the manufacturing industry: Where do we stand? Where do we come from?}}}, volume = {{6}}, year = {{2022}}, } @inproceedings{31063, author = {{Grieger, Nicole and Seutter, Janina and Kundisch, Dennis}}, booktitle = {{Proceedings of the 28th Americas Conference on Information Systems (AMCIS)}}, location = {{Minneapolis, USA}}, title = {{{A Rollercoaster of Emotions – A Semantic Analysis of Fundraising Campaigns over the Course of the COVID-19 Pandemic}}}, year = {{2022}}, } @article{32095, author = {{Müller, Michelle and Neumann, Jürgen and Kundisch, Dennis}}, journal = {{Journal of Management Information Systems}}, number = {{3}}, pages = {{834--864}}, title = {{{Peer-To-Peer Rentals, Regulatory Policies, And Hosts’ Cost Pass-Throughs}}}, volume = {{39}}, year = {{2022}}, } @article{46634, author = {{Alavi, Sascha and Böhm, Eva and Habel, Johannes and Wieseke, Jan and Schmitz, Christian and Brüggemann, Felix}}, issn = {{0737-6782}}, journal = {{Journal of Product Innovation Management}}, keywords = {{Management of Technology and Innovation, Strategy and Management}}, number = {{3}}, pages = {{445--463}}, publisher = {{Wiley}}, title = {{{The ambivalent role of monetary sales incentives in service innovation selling}}}, doi = {{10.1111/jpim.12600}}, volume = {{39}}, year = {{2022}}, } @article{47920, abstract = {{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.}}, 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{49095, author = {{Krebs, Benjamin and Kabst, Rüdiger}}, journal = {{PERSONALquartely}}, title = {{{Erfolgreiches People Management in KMU und Start-ups}}}, volume = {{4}}, year = {{2022}}, } @inbook{49104, author = {{Rebert, Tobias and Tomin, Slawa and Wach, Bernhard and Kabst, Rüdiger}}, booktitle = {{Intrapreneurship}}, isbn = {{9783662641019}}, publisher = {{Springer Berlin Heidelberg}}, title = {{{Methodenverliebt am Markt vorbei?}}}, doi = {{10.1007/978-3-662-64102-6_19}}, year = {{2022}}, } @article{42782, author = {{Radermacher, Katharina and Herdejürgen, Enja Marie}}, journal = {{PERSONALquarterly}}, number = {{1/2022}}, pages = {{24--33}}, title = {{{Erkenntnisse aus Arbeitgeberbewertungen – Potenzial von Atmosphäre und Arbeitsplätzen. }}}, year = {{2022}}, } @article{34281, abstract = {{In this paper, we apply imprinting theory to examine how institutional transformation substantially influences perceptions of corruption that we argue to be incorporated to a varying extent in organizations founded in that period. For this purpose, we compare the effect of a sudden shock (dissolution of the Soviet Union) on the managers' present perceptions to that of a steady transition (EU accession). We consult the 5th round of the Business Environment and Enterprise Performance Survey from 2012 to 2014 analyzing 4715 interviews with managers of organizations from twelve Central and Eastern European countries. Our results reveal striking differences in the present perception of corruption for organizations founded immediately before and immediately after these institutional transitions. The study's results contribute to the research on imprinting theory regarding the relationship between organizations and institutional conditions that constitutes a lasting effect on organizational structures. Thus, applying an institutional perspective that considers less stable periods for organizations yields a promising avenue in research on organizational behavior.}}, author = {{Auer, Thorsten Fabian and Knorr, Karin and Thommes, Kirsten}}, issn = {{2694-6424}}, journal = {{Business Ethics, the Environment & Responsibility}}, keywords = {{Central and Eastern Europe, corruption, imprinting theory, institutional transformation, shock-imprinting}}, number = {{2}}, pages = {{478--497}}, publisher = {{Wiley}}, title = {{{Long‐term effects of institutional conditions on perceived corruption – A study on organizational imprinting in post‐communist countries}}}, doi = {{10.1111/beer.12506}}, volume = {{32}}, year = {{2022}}, } @article{44529, abstract = {{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.}}, author = {{Auer, Thorsten Fabian}}, issn = {{2199-8825}}, journal = {{die hochschullehre}}, keywords = {{learning objectives, academic performance, perception, teaching methods, experiment}}, number = {{1}}, pages = {{662--675}}, title = {{{Die Wirksamkeit von Lernzielen für Studienleistungen – eine experimentelle Studie}}}, doi = {{http://doi.org/10.3278/HSL2248W}}, volume = {{8}}, year = {{2022}}, } @inproceedings{33957, abstract = {{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.}}, author = {{Deppe, Sahar and Brandt, Lukas and Brünninghaus, Marc and Papenkordt, Jörg and Heindorf, Stefan and Tschirner-Vinke, Gudrun}}, keywords = {{Assistance system, Knowledge graph, Information retrieval, Neural networks, AR}}, location = {{Stuttgart}}, title = {{{AI-Based Assistance System for Manufacturing}}}, doi = {{10.1109/ETFA52439.2022.9921520}}, year = {{2022}}, }