@inproceedings{23724, author = {{Marx, J. and Mirbabaie, Milad and Czonstke, C. and Stieglitz, S.}}, booktitle = {{29th European Conference on Information Systems}}, title = {{{Social Media Analytics and Corporate Crises - A Case Study of Boeing's 737 Max Crashes}}}, year = {{2021}}, } @inproceedings{23725, author = {{Hofeditz, L. and Mirbabaie, Milad and Holstein, J. and Stieglitz, S.}}, booktitle = {{29th European Conference on Information Systems}}, title = {{{Do you trust an AI-Journalist? A Credibility Analysis of News Content with AI-Authorship}}}, year = {{2021}}, } @inproceedings{23726, author = {{Marx, J. and Mirbabaie, Milad and Brendel, A.B. and Zander, K.}}, booktitle = {{The Americas Conference on Information Systems}}, title = {{{The Role of Parasocial Interactions for Podcast Backchannel Response}}}, year = {{2021}}, } @article{22205, abstract = {{In January 2021, the GameStop stock was the epicenter of the first case of predatory trading initiated by retail investors. We use brokerage accounts to study who participated in this GameStop frenzy and how they performed. We investigate the extent to which investors’ personal and trading characteristics differ from the general population of retail investors. GameStop traders had a history of investing in speculative instruments, including stocks with lottery-like features. They were also more likely to close their positions before the peak of the bubble. At the onset of the frenzy, numerous retail investors also shorted GameStop. Overall, our results indicate that the GameStop frenzy was not a pure digital protest against Wall Street but speculative trading by a group of retail investors, in line with their prior high-risk trading behavior.}}, author = {{Hasso, Tim and Müller, Daniel and Pelster, Matthias and Warkulat, Sonja}}, journal = {{Finance Research Letters}}, keywords = {{Predatory Trading, Retail Investors, Trading Behavior}}, title = {{{Who participated in the GameStop frenzy? Evidence from brokerage accounts}}}, doi = {{10.1016/j.frl.2021.102140}}, year = {{2021}}, } @techreport{22211, author = {{Lorenz, Johannes and Sureth-Sloane, Caren and Diller, Markus}}, title = {{{Inconsistent tax transfer prices: tax filings, audits, and double taxation}}}, doi = {{10.52569/acpj5634}}, year = {{2021}}, } @inbook{22221, author = {{Blankenfeldt, Maximilian and Müller, Jens and Weinrich, Arndt}}, booktitle = {{Intangibles - Immaterielle Werte}}, editor = {{Vögele, Alexander}}, isbn = {{978-3-406-71601-0}}, publisher = {{C.H.Beck}}, title = {{{Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis}}}, year = {{2021}}, } @inproceedings{22514, author = {{Kucklick, Jan-Peter and Müller, Jennifer and Beverungen, Daniel and Müller, Oliver}}, booktitle = {{European Conference on Information Systems}}, location = {{Virtual}}, title = {{{Quantifying the Impact of Location Data for Real Estate Appraisal – A GIS-based Deep Learning Approach}}}, year = {{2021}}, } @article{22523, abstract = {{The containment of COVID-19 critically hinges on individuals’ behavior. We investigate how individuals react to variations in COVID-19 reporting. Using a survey, we elicit individuals' perceived infection risk given various COVID-19 metrics (e.g., confirmed cases, reproduction rate, or case-fatality ratio). We proxy individuals' risk perception with their willingness to pay for the participation in everyday life and amusements events. We find that participants react to different COVID-19 metrics with varying sensitivity. We observe a saturation of sensitivity for several measures at critical limits used in the political discussion, making our results highly relevant for policy makers in their efforts to direct individuals to adhere to hygienic etiquette and social distancing guidelines.}}, author = {{Warkulat, Sonja and Krull, Sebastian and Ortmann, Regina and Klocke, Nina and Pelster, Matthias}}, journal = {{Covid Economics}}, keywords = {{COVID-19 reporting, willingness to pay, willingness to accept}}, number = {{83}}, pages = {{183--205}}, publisher = {{CEPR Press}}, title = {{{COVID-19 reporting and willingness to pay for leisure activities}}}, year = {{2021}}, } @article{22631, author = {{Krull, Sebastian and Loschelder, David D. and Boecker, Lea}}, journal = {{Frontiers in Psychology}}, title = {{{The Power and Peril of Precise vs. Round Health Message Interventions to Increase Stair-Use}}}, doi = {{10.3389/fpsyg.2021.624198}}, year = {{2021}}, } @inproceedings{21723, author = {{Müller, Stefanie Jutta Marianne and Buchholz, Anna and Flath, Beate and Kundisch, Dennis and Momen Pour Tafreshi, Maryam}}, location = {{Virtual Conference/Workshop}}, title = {{{The Agony of Finding the Right Pricing Policy for Cultural Institutions: Addressing Economic Viability and Cultural Participation through Innovative Pricing}}}, year = {{2021}}, } @inproceedings{21727, abstract = {{Platform-based business models underlie the success of many of today’s largest, fastest-growing, and most disruptive companies. Despite the success of prominent examples, such as Uber and Airbnb, creating a profitable platform ecosystem presents a key challenge for many companies across all industries. Although research provides knowledge about platforms’ different value drivers (e.g., network effects), companies that seek to transform their current business model into a platform-based one lack an artifact to reduce knowledge boundaries, collaborate effectively, and cope with the complexities and dynamics of platform ecosystems. We address this challenge by developing two artifacts and combining research from variability modeling, business model dependencies, and system dynamics. This paper presents a design science research approach to develop the platform ecosystem modeling language and the platform ecosystem development tool that support researcher and practitioner by visualizing and simulating platform ecosystems. }}, author = {{Vorbohle, Christian and Gottschalk, Sebastian}}, booktitle = {{Proceedings of the 29th European Conference on Information Systems (ECIS)}}, keywords = {{Platform Ecosystems, Platform Ecosystem Modeling Language, Platform Ecosystem Development Tool, Business Models, Design Science}}, location = {{Virtual Conference/Workshop}}, publisher = {{AIS}}, title = {{{Towards Visualizing and Simulating Business Models in Dynamic Platform Ecosystems }}}, year = {{2021}}, } @inproceedings{21799, author = {{Kutzner, K. and Stadtländer, M. and Seutter, Janina and Kundisch, Dennis and Knackstedt, R.}}, booktitle = {{Proceedings of the 29th European Conference on Information Systems (ECIS)}}, location = {{Virtual Conference/Workshop}}, title = {{{”Sorry, Too Much Information” Designing Online Review Systems that Support Information Search and Processing}}}, year = {{2021}}, } @inproceedings{21812, author = {{Vorbohle, Christian and Szopinski, Daniel and Kundisch, Dennis}}, booktitle = {{Proceedings of the 29th European Conference on Information Systems (ECIS)}}, location = {{Virtual Conference/Workshop}}, title = {{{Toward Understanding the Complexity of Business Models – A Taxonomy of Business Model Dependencies}}}, year = {{2021}}, } @inproceedings{22014, author = {{Seutter, Janina and Müller, Michelle and Neumann, Jürgen and Kundisch, Dennis}}, location = {{Virtual Conference/Workshop}}, title = {{{Do Smart Product Service Systems Crowd Out Interactions in Online Communities? – Empirical Evidence from a Cooking Community}}}, year = {{2021}}, } @article{5163, abstract = {{Employing a unique hand-collected sample of 956 credit risk securitization transactions issued by 64 stock-listed European banks across the EU-13 plus Switzerland over the period from 1997 to 2010, this paper empirically analyzes the impact of securitization on the issuing banks’ effective tax rates. Our analysis reveals that banks may reduce their tax expense through securitization via a direct and indirect channel suggesting that tax avoidance may be a further motive for banks to engage in the securitization business. These baseline findings remain robust under various robustness checks, especially when implementing structural equation models and controlling for a reverse causality between the banks’ tax burden and their incentive to securitize. Finally, various sensitivity analyses provide further important results and implications for tax policies, banking regulation and the ongoing process of revitalizing the European securitization market.}}, author = {{Uhde, André}}, journal = {{The Quarterly Review of Economics and Finance}}, keywords = {{Securitization, Credit risk transfer, Effective tax rates, European banking}}, pages = {{411--421}}, title = {{{Tax avoidance through securitization}}}, doi = {{10.1016/j.qref.2020.07.008}}, volume = {{79}}, year = {{2021}}, } @article{15073, abstract = {{ In this paper, we analyze the effect of light conditions on road accidents and estimate the long run consequences of different time regimes for road safety. Identification is based on variation in light conditions induced by differences in sunrise and sunset times across space and time. We estimate that darkness causes annual costs of more than £500 million in Great Britain. By setting daylight saving time year-round 8 percent of these costs could be saved. Thus, focusing solely on the short run costs related to the transition itself underestimates the total costs of the current time regime. }}, author = {{Bünnings, Christian and Schiele, Valentin}}, issn = {{0034-6535}}, journal = {{The Review of Economics and Statistics}}, number = {{1}}, pages = {{165--176}}, title = {{{Spring Forward, Don't Fall Back: The Effect of Daylight Saving Time on Road Safety}}}, doi = {{10.1162/rest_a_00873}}, volume = {{103}}, year = {{2021}}, } @inproceedings{21093, abstract = {{Requirements for energy distribution networks are changing fast due to the growing share of renewable energy, increasing electrification, and novel consumer and asset technologies. Since uncertainties about future developments increase planning difficulty, flexibility potentials such as synergies between the electricity, gas, heat, and transport sector often remain unused. In this paper, we therefore present a novel module-based concept for a decision support system that helps distribution network planners to identify cross-sectoral synergies and to select optimal network assets such as transformers, cables, pipes, energy storage systems or energy conversion technology. The concept enables long-term transformation plans and supports distribution network planners in designing reliable, sustainable and cost-efficient distribution networks for future demands.}}, author = {{Kirchhoff, Jonas and Burmeister, Sascha Christian and Weskamp, Christoph and Engels, Gregor}}, booktitle = {{Energy Informatics and Electro Mobility ICT}}, editor = {{Breitner, Michael H. and Lehnhoff, Sebastian and Nieße, Astrid and Staudt, Philipp and Weinhardt, Christof and Werth, Oliver}}, title = {{{Towards a Decision Support System for Cross-Sectoral Energy Distribution Network Planning}}}, year = {{2021}}, } @article{20212, abstract = {{Ideational impact refers to the uptake of a paper's ideas and concepts by subsequent research. It is defined in stark contrast to total citation impact, a measure predominantly used in research evaluation that assumes that all citations are equal. Understanding ideational impact is critical for evaluating research impact and understanding how scientific disciplines build a cumulative tradition. Research has only recently developed automated citation classification techniques to distinguish between different types of citations and generally does not emphasize the conceptual content of the citations and its ideational impact. To address this problem, we develop Deep Content-enriched Ideational Impact Classification (Deep-CENIC) as the first automated approach for ideational impact classification to support researchers' literature search practices. We evaluate Deep-CENIC on 1,256 papers citing 24 information systems review articles from the IT business value domain. We show that Deep-CENIC significantly outperforms state-of-the-art benchmark models. We contribute to information systems research by operationalizing the concept of ideational impact, designing a recommender system for academic papers based on deep learning techniques, and empirically exploring the ideational impact of the IT business value domain. }}, author = {{Prester, Julian and Wagner, Gerit and Schryen, Guido and Hassan, Nik Rushdi}}, journal = {{Decision Support Systems}}, keywords = {{Ideational impact, citation classification, academic recommender systems, natural language processing, deep learning, cumulative tradition}}, number = {{January}}, title = {{{Classifying the Ideational Impact of Information Systems Review Articles: A Content-Enriched Deep Learning Approach}}}, volume = {{140}}, year = {{2021}}, } @article{20844, abstract = {{Review papers are essential for knowledge development in IS. While some are cited twice a day, others accumulate single digit citations over a decade. The magnitude of these differences prompts us to analyze what distinguishes those reviews that have proven to be integral to scientific progress from those that might be considered less impactful. Our results highlight differences between reviews aimed at describing, understanding, explaining, and theory testing. Beyond the control variables, they demonstrate the importance of methodological transparency and the development of research agendas. These insights inform all stakeholders involved in the development and publication of review papers.}}, author = {{Wagner, Gerit and Prester, Julian and Roche, Maria and Schryen, Guido and Benlian, Alexander and Paré, Guy and Templier, Mathieu}}, journal = {{Information & Management}}, keywords = {{Literature review, review papers, scientometric, scientific impact, citation analysis}}, number = {{3}}, title = {{{Which Factors Affect the Scientific Impact of Review Papers in IS Research? A Scientometric Study}}}, volume = {{58}}, year = {{2021}}, } @article{23494, author = {{Stumpe, Miriam and Rößler, David and Schryen, Guido and Kliewer, Natalia}}, journal = {{EURO Journal on Transportation and Logistics}}, title = {{{Study on Sensitivity of Electric Bus Systems under Simultaneous Optimization of Charging Infrastructure and Vehicle Schedules}}}, doi = {{https://doi.org/10.1016/j.ejtl.2021.100049}}, volume = {{10}}, year = {{2021}}, } @article{17934, author = {{Wagner, Gerit and Prester, Julian and Schryen, Guido}}, journal = {{Communications of the Association for Information Systems}}, number = {{1}}, title = {{{Exploring the Scientific Impact of Information Systems Design Science Research}}}, volume = {{48}}, year = {{2021}}, } @article{21401, author = {{Bornemann, Tobias and Schipp, Adrian and Sureth-Sloane, Caren}}, journal = {{Deutsches Steuerrecht}}, number = {{3}}, pages = {{182--190}}, title = {{{Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung}}}, volume = {{59}}, year = {{2021}}, } @techreport{22213, author = {{Lorenz, Johannes and Sureth-Sloane, Caren and Diller, Markus}}, publisher = {{Executive Summary}}, title = {{{Abweichende steuerliche Verrechnungspreise in der Steuererklärung oder als Ergebnis einer Betriebsprüfung zwischen verschiedenen Staaten}}}, doi = {{10.52569/eexu5414}}, year = {{2021}}, } @misc{21402, author = {{Sureth-Sloane, Caren and Simons, Dirk}}, booktitle = {{Frankfurter Allgemeine Zeitung}}, number = {{Nr. 20}}, pages = {{16}}, title = {{{Wie kompliziert darf eine Regel sein?}}}, year = {{2021}}, } @techreport{24517, author = {{Harst, Simon and Schanz, Deborah and Siegel, Felix and Sureth-Sloane, Caren}}, publisher = {{TRR 266 Accounting for Transparency}}, title = {{{2020 Global MNC Tax Complexity Survey}}}, doi = {{10.52569/jtln9499}}, year = {{2021}}, } @misc{29052, author = {{Lagarden, Martin and Schreiber, Ulrich and Simons, Dirk and Sureth-Sloane, Caren}}, publisher = {{Schmalenbach IMPULSE}}, title = {{{Wem nutzt Public Country-by-Country Reporting?}}}, year = {{2021}}, } @book{29053, author = {{Maßbaum, Alexandra and Sureth-Sloane, Caren}}, publisher = {{Neue Wirtschafts-Briefe}}, title = {{{Besteuerung und Rechtsformwahl, 8., aktualisierte und erweiterte Auflage}}}, year = {{2021}}, } @misc{29055, author = {{Sureth-Sloane, Caren}}, booktitle = {{Süddeutsche Zeitung}}, title = {{{Zur Komplexität des Steuersystems}}}, year = {{2021}}, } @article{29152, abstract = {{AbstractIn this article we combine Debreu’s (Proc Natl Acad Sci 38(10):886–893, 1952) social system with Hurwicz’s (Econ Design 1(1):1–14, 1994; Am Econ Rev 98(3):577–585, 2008) ideas of embedding a “desired” game form into a “natural” game form that includes all feasible behavior, even if it is “illegal” according to the desired form. For the resulting socio-legal system we extend Debreu’s concepts of a social system and its social equilibria to a socio-legal system with its Debreu–Hurwicz equilibria. We build on a more general version of social equilibrium due to Shafer and Sonnenschein (J Math Econ 2(3):345–348, 1975) that also generalizes the dc-mechanism of Koray and Yildiz (J Econ Theory 176:479–502, 2018) which relates implementation via mechanisms with implementation via rights structures as introduced by Sertel (Designing rights: invisible hand theorems, covering and membership. Tech. rep. Mimeo, Bogazici University, 2001). In the second part we apply and illustrate these new concepts via an application in the narrow welfarist framework of two person cooperative bargaining. There we provide in a socio-legal system based on Nash’s demand game an implementation of the Nash bargaining solution in Debreu–Hurwicz equilibrium.}}, author = {{Haake, Claus-Jochen and Trockel, Walter}}, issn = {{1434-4742}}, journal = {{Review of Economic Design}}, publisher = {{Springer}}, title = {{{Socio-legal systems and implementation of the Nash solution in Debreu–Hurwicz equilibrium}}}, doi = {{10.1007/s10058-021-00278-z}}, year = {{2021}}, } @article{29300, abstract = {{ZusammenfassungCoworking Spaces (CSPs) sind geteilte Arbeitsplätze für Selbstständige, Freelancer*innen, Mikrounternehmen und Startups, die Isolation entgegenwirken und zum interdisziplinären Wissensaustausch anregen können. Jedoch existieren auch Barrieren, die Nutzer*innen davon abhalten, zu anderen Coworker*innen Kontakt aufzunehmen, da oft unklar ist, wann und ob jemand zum kreativen Austausch oder zum Anbieten von Hilfe bereit ist. Durch die Covid-19 Pandemie wurde die Unsicherheit bei der gegenseitigen Kontaktaufnahme noch weiter erschwert und viele CSPs mussten zeitweise schließen. Um Barrieren bei der Kontaktaufnahme zu reduzieren und die interdisziplinäre Zusammenarbeit zu fördern, können Informations- und Kommunikationstechnologien eingesetzt werden. Virtual Reality (VR) und Augmented Reality (AR) sind Technologien, die sich durch einen besonders hohen Grad an Immersion und sozialer Präsenz auszeichnen. Deshalb zeigen wir in diesem Beitrag, wie VR- und AR-Technologien gezielt eingesetzt werden können, um den interdisziplinären Wissensaustausch und Zusammenarbeit sowohl in CSPs als auch ortsunabhängig zu fördern. Dazu präsentieren wir positive Effekte, die durch den Einsatz einer der beiden Technologien im Zusammenhang mit CSPs erzielt werden können und leiten konkrete Gestaltungsempfehlungen für Anwendungsentwickler*innen, Unternehmen sowie Betreiber*innen von CSPs ab. Diese Gestaltungsempfehlungen basieren sowohl auf den neuesten Erkenntnissen aus der Fachliteratur als auch auf Interviews mit Expert*innen aus Forschung und Praxis mit Erfahrung im Bereich CSPs, VR und AR. Unsere Anwendungsszenarien können Entwickler*innen, Unternehmen und Betreiber*innen von CSPs als Grundlage dienen, vom Einsatz beider Technologien zu profitieren.}}, author = {{Mirbabaie, Milad and Hofeditz, Lennart and Schmid, Leon}}, issn = {{1436-3011}}, journal = {{HMD Praxis der Wirtschaftsinformatik}}, keywords = {{General Earth and Planetary Sciences, General Environmental Science}}, publisher = {{Springer Fachmedien Wiesbaden GmbH}}, title = {{{Ausgestaltungs- und Anwendungspotenziale von Virtual und Augmented Reality Technologien im Kontext von Coworking Spaces}}}, doi = {{10.1365/s40702-021-00818-9}}, year = {{2021}}, } @article{29301, abstract = {{ZusammenfassungDurch technologische Fortschritte in den letzten Jahren ist Virtual Reality erschwinglicher und benutzerfreundlicher geworden, sodass Unternehmen die Einführung der Technologie verstärkt in Betracht ziehen. Ihren Aufschwung erlebte die Technologie jedoch durch die Unterhaltungs- und Spieleindustrie, weshalb sich für Unternehmen die Frage nach sinnvollen Anwendungsfällen stellt. Nach der Affordance-Experimentation-Actualization-Theorie ist insbesondere bei neu aufkommenden Technologien eine Experimentierphase notwendig, um Handlungsmöglichkeiten aufzudecken und daraus Anwendungsfälle zu generieren. Dieser Artikel präsentiert die Ergebnisse einer Fallstudie in einem Unternehmen, das sich während der Studie in der Experimentierphase befand. Durch Interviews mit acht Beschäftigten und einem Vertriebspartner konnten drei Handlungsmöglichkeiten für Virtual Reality im Unternehmenskontext und eine zuvor nicht bekannte Aktivität der Experimentierphase identifiziert werden. Damit erweitert die Studie bisherige Forschung zur Experimentierphase und zeigt Unterschiede im Vergleich zu anderen innovativen Technologien auf, die in vorherigen Studien untersucht wurden. Für Unternehmen bietet die Studie wertvolle Einblicke in die erfolgreiche Gestaltung der Experimentierphase als Vorbereitung auf die Implementierung.}}, author = {{Fromm, Jennifer and Slawinski, Elena and Mirbabaie, Milad}}, issn = {{1436-3011}}, journal = {{HMD Praxis der Wirtschaftsinformatik}}, keywords = {{General Earth and Planetary Sciences, General Environmental Science}}, publisher = {{Springer Fachmedien Wiesbaden GmbH}}, title = {{{Affordance-Experimentation: Eine Fallstudie zur Entwicklung von Virtual-Reality-Anwendungsfällen im Unternehmenskontext}}}, doi = {{10.1365/s40702-021-00828-7}}, year = {{2021}}, } @inproceedings{29590, author = {{Vorbohle, Christian and Gottschalk, Sebastian and Kundisch, Dennis and Engels, Gregor and Wünderlich, Nancy}}, booktitle = {{Tagungsband der contribution at: 17. Internationale Tagung Wirtschaftsinformatik 2022 (WI)}}, location = {{Nürnberg, Germany}}, title = {{{A Procedure Model for Enhancing Ideation in the Collaborative Development of Business Ecosystems}}}, year = {{2021}}, } @inproceedings{21724, author = {{Althaus, Maike and Müller, Stefanie Jutta Marianne and Kundisch, Dennis}}, location = {{Virtual Conference/Workshop}}, title = {{{What Price Culture? – A Taxonomy of Entry Pricing Policies at Museums}}}, year = {{2021}}, } @inproceedings{23410, author = {{Poniatowski, Martin and Neumann, Jürgen and Kundisch, Dennis}}, location = {{Newport Beach, California, USA}}, title = {{{Nudging Their Thoughts – Analyzing the Impact of Online Review Templates on Review Sentiment}}}, year = {{2021}}, } @inproceedings{23411, author = {{Müller, Michelle and Neumann, Jürgen and Kundisch, Dennis}}, location = {{Newport Beach, California, USA}}, title = {{{Toss a Coin to Your Host? – Why Guests Do Not Always End Up Paying for the Cost of Regulatory Policies}}}, year = {{2021}}, } @article{26775, abstract = {{We study the relationship between risk managers' dark triad personality traits (Machiavellianism, narcissism, and psychopathy) and their selective hedging activities. Using a primary survey of 412 professional risk managers, we find that managers with dark personality traits are more likely to engage in selective hedging than those without. This effect is particularly pronounced for older, male, and less experienced risk managers. The effect is also stronger in smaller firms, less centralized risk management departments, and family-owned firms.}}, author = {{Pelster, Matthias and Hofmann, Annette and Klocke, Nina and Warkulat, Sonja}}, journal = {{Journal of Business Ethics}}, publisher = {{Springer}}, title = {{{Dark Triad Personality Traits and Selective Hedging}}}, doi = {{10.1007/s10551-021-04985-z}}, year = {{2021}}, } @inbook{32868, author = {{Nagbøl, Per Rådberg and Müller, Oliver and Krancher, Oliver}}, booktitle = {{The Next Wave of Sociotechnical Design}}, isbn = {{9783030824044}}, issn = {{0302-9743}}, publisher = {{Springer International Publishing}}, title = {{{Designing a Risk Assessment Tool for Artificial Intelligence Systems}}}, doi = {{10.1007/978-3-030-82405-1_32}}, year = {{2021}}, } @article{22715, abstract = {{AbstractUsing data from the German Socio-Economic Panel for 1984–2018, we analyze the intergenerational education mobility of immigrants in Germany by identifying the determinants of differences in educational stocks for first- and second-generation immigrants in comparison to individuals without a migration background. Our results show that on average, first-generation immigrants have fewer years of schooling than native-born Germans and have a disproportionate share of lower educational qualifications. This gap is strongly driven by age at immigration, with immigration age and education revealing a nonlinear relationship. While the gap is relatively small among individuals who migrate at a young age, integrating in the school system at secondary school age leads to large disadvantages. Examining the educational mobility of immigrants in Germany, we identify an inter-generational catch-up in education. The gap in education between immigrants and natives is reduced for the second generation. Finally, we find that country of origin differences can account for much of the education gap. While immigrants with an ethnic background closer to the German language and culture show the best education outcomes, immigrants from Turkey, Italy, and other southern European countries and especially the group of war refugees from Syria, Afghanistan, Iraq and other MENA countries, have the lowest educational attainment.}}, author = {{Gries, Thomas and Redlin, Margarete and Zehra, Moonum}}, issn = {{1488-3473}}, journal = {{Journal of International Migration and Integration}}, title = {{{Educational Assimilation of First-Generation and Second-Generation Immigrants in Germany}}}, doi = {{10.1007/s12134-021-00863-9}}, year = {{2021}}, } @article{23594, abstract = {{AbstractUsing time series data for the period 1959–2015, our empirical analysis examines the simultaneous effects of the individual components of the global carbon budget on temperature. Specifically, we explore the possible effects of carbon emissions caused by fossil fuel combustion, cement production, land-use change emissions, and carbon sinks (here in terms of land sink and ocean sink) on climate change. The simultaneous inclusion of carbon emissions and carbon sinks allows us to look at the coexistent and opposing effects of the individual components of the carbon budget and thus provides a holistic perspective from which to explore the relationship between the global carbon budget and global warming. The results reveal a significant positive effect of carbon emissions on temperature for both fossil fuels emissions and emissions from land-use change, confirming previous results concerning carbon dioxide and temperature. Further, while ocean sink does not seem to have a significant effect, we identify a temperature-decreasing effect for land sink.}}, author = {{Redlin, Margarete and Gries, Thomas}}, issn = {{0177-798X}}, journal = {{Theoretical and Applied Climatology}}, title = {{{Anthropogenic climate change: the impact of the global carbon budget}}}, doi = {{10.1007/s00704-021-03764-0}}, year = {{2021}}, } @inproceedings{21509, author = {{Müller, Stefanie Jutta Marianne and Kundisch, Dennis}}, location = {{Virtual Conference/Workshop}}, title = {{{Gesellschaftliche Transformationen durch die Steigerung (popmusik)kultureller Teil-habe mittels innovativer Preiskonzepte – ein interdisziplinärer Literaturüberblick}}}, year = {{2021}}, } @article{36065, author = {{Flagmeier, Vanessa and Müller, Jens and Sureth-Sloane, Caren}}, issn = {{0001-4788}}, journal = {{Accounting and Business Research}}, keywords = {{Accounting, Finance}}, number = {{1}}, pages = {{1--37}}, publisher = {{Informa UK Limited}}, title = {{{When do firms highlight their effective tax rate?}}}, doi = {{10.1080/00014788.2021.1958669}}, volume = {{53}}, year = {{2021}}, } @phdthesis{37396, author = {{Fiedler, Moritz}}, publisher = {{Dr. Kovac}}, title = {{{Development of a Strategic Controlling Concept}}}, year = {{2021}}, } @techreport{37136, abstract = {{This study examines the relation between voluntary audit and the cost of debt in private firms. We use a sample of 4,058 small private firms operating in the period 2006‐2017 that are not subject to mandatory audits. Firms decide for a voluntary audit of financial statements either because the economic setting in which they operate effectively forces them to do so (e.g., ownership complexity, export‐oriented supply chain, subsidiary status) or because firm fundamentals and/or financial reporting practices limit their access to financial debt, both reflected in earnings quality. We use these factors to model the decision for voluntary audit. In the outcome analyses, we find robust evidence that voluntary audits are associated with higher, rather than lower, interest rate by up to 3.0 percentage points. This effect is present regardless of the perceived audit quality (Big‐4 vs. non‐Big‐4), but is stronger for non‐Big‐4 audits where auditees have a stronger position relative to auditors. Audited firms’ earnings are less informative about future operating performance relative to unaudited counterparts. We conclude that voluntary audits facilitate access to financial debt for firms with higher risk that may otherwise have no access to this form of financing. The price paid is reflected in higher interest rates charged to firms with voluntary audits – firms with higher information and/or fundamental risk.}}, author = {{Ichev, Riste and Koren, Jernej and Kosi, Urska and Sitar Sustar, Katarina and Valentincic, Aljosa}}, keywords = {{private firms, voluntary audit, cost of debt, self‐selection bias, risk}}, title = {{{Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk}}}, year = {{2021}}, } @techreport{22219, author = {{Leimeister, Jan Marco and Stieglitz, Stefan and Matzner, Martin and Kundisch, Dennis and Flath, Christoph and Röglinger, Maximilian}}, pages = {{741--749}}, title = {{{Quo Vadis Conferences in the Business and Information Systems Engineering (BISE) Community After Covid}}}, volume = {{63 (6)}}, year = {{2021}}, } @misc{39351, author = {{Heinze, Erik}}, title = {{{Kollusion durch Plattformen - der Einfluss von Tank-Apps auf den Preiswettbewerb von Tankstellen in Deutschland}}}, year = {{2021}}, } @misc{39358, author = {{Rayhan, Shahi}}, title = {{{Big Data in Digital Markets - Challenges for Competition Policy to Protect Consumer Welfare}}}, year = {{2021}}, } @misc{39356, author = {{Joshan, Saeid}}, title = {{{Network Development of Low-Cost Carriers at German Airports}}}, year = {{2021}}, } @misc{39962, author = {{Ajredini, Zurkani}}, title = {{{Plattformgestaltungen auf digitalen Märkten - eine Analyse der Wohlfahrtseffekte}}}, year = {{2021}}, } @misc{40465, author = {{Kanne, Niklas}}, title = {{{Marktmachtmissbrauch digitaler Plattformen - eine Analyse anhand der zehnten Novelle des GWB}}}, year = {{2021}}, } @misc{40466, author = {{Klüppel, Pascal}}, title = {{{Marktmachtmissbrauch von Google – Eine wettbewerbspolitische Analyse}}}, year = {{2021}}, }