@article{25806, author = {{Lübbecke, Silvia and Schnedler, Wendelin}}, issn = {{1058-6407}}, journal = {{Journal of Economics & Management Strategy}}, pages = {{420--438}}, title = {{{Don't patronize me! An experiment on preferences for authorship}}}, doi = {{10.1111/jems.12347}}, year = {{2020}}, } @inproceedings{21563, abstract = {{Historically, the field of financial forecasting almost exclusively relied on so-called hard information – i.e., numerical data with well-defined and unambiguous meaning. Over the last few decades, however, researchers and practitioners alike have, following the advances in natural language understanding, started recognizing the benefits of integrating soft information into financial modelling. In line with the above, this paper examines whether contemporary attention-based sequence-to-sequence models, known as Transformers, can help improve stock return volatility prediction when applied to corporate annual reports. Using a publicly available benchmark dataset, we show, in an empirical analysis, that out-of-the-box Transformer models have the ability to outmatch current state-of-the-art results and, more importantly, that our proposed feature-based Transformer approach can outperform a robust numerical baseline. To the best of our knowledge, this is the first empirical study focusing on stock return volatility prediction (1) to ever experiment with state-of-the-art Transformer architectures and (2) to demonstrate that a model based solely on soft information can surpass its numerical counterpart. Furthermore, we show that by including an additional numerical feature into our best text-only model, we can push the performance of our model even further, suggesting that soft and hard information contain different predictive signals.}}, author = {{Caron, Matthew and Müller, Oliver}}, booktitle = {{2020 IEEE International Conference on Big Data (Big Data)}}, location = {{Online}}, pages = {{4383--4391}}, title = {{{Hardening Soft Information: A Transformer-Based Approach to Forecasting Stock Return Volatility}}}, doi = {{10.1109/BigData50022.2020.9378134}}, year = {{2020}}, } @article{45726, author = {{Martin, K. D. and Kim, J. J. and Palmatier, R. W. and Steinhoff, Lena and Stewart, D. W. and Walker, B. A. and Wang, Y. and Weaven, S. K.}}, journal = {{Journal of Retailing}}, number = {{4}}, pages = {{474--489}}, title = {{{Data Privacy in Retail}}}, doi = {{https://doi.org/10.1016/j.jretai.2020.08.003}}, volume = {{96}}, year = {{2020}}, } @article{45727, author = {{Payne, A. and Steinhoff, Lena and Frow, P. and Eggert, A.}}, journal = {{Industrial Marketing Management}}, pages = {{244--255}}, title = {{{Toward a Comprehensive Framework of Value Proposition Development: From Strategy to Implementation}}}, doi = {{https://doi.org/10.1016/j.indmarman.2020.02.015}}, volume = {{87}}, year = {{2020}}, } @article{45728, author = {{Eggert, A. and Frow, P. and Payne, A. and Steinhoff, Lena}}, journal = {{Industrial Marketing Management}}, pages = {{242--243}}, title = {{{Understanding and Managing Customer Value Propositions: Introduction to the Special Issue}}}, doi = {{http://dx.doi.org/10.1016/j.indmarman.2020.01.007}}, volume = {{87}}, year = {{2020}}, } @misc{47899, author = {{Beutner, Marc and Schneider, Jennifer Nicole}}, booktitle = {{Kölner Zeitschrift für Wirtschaft und Pädagogik}}, number = {{68}}, pages = {{68--106}}, title = {{{Open Educational Resources- Nicht nur nutzen, sondern auch erstellen! Chancen und Potenziale für die deutsche Berufsbildungslandschaft}}}, volume = {{35}}, year = {{2020}}, } @article{52711, author = {{Jenert, Tobias}}, journal = {{Zeitschrift für Hochschulentwicklung}}, number = {{4}}, pages = {{203--222}}, title = {{{Überlegungen auf dem Weg zu einer Theorie lehrbezogenen Wandels an Hochschulen}}}, volume = {{15}}, year = {{2020}}, } @inbook{24939, author = {{Jenert, Tobias and Sänger, Niklas}}, booktitle = {{LERNEN im Hochschulzusammenhang}}, isbn = {{978-3-00-067191-3}}, pages = {{208--225}}, title = {{{Studien- und Lehrentwicklung als Überwindung institutioneller Grenzziehungen. Eine Netzwerktheoretische Betrachtung.}}}, year = {{2020}}, } @misc{46039, author = {{Sänger, Niklas}}, title = {{{Die Rolle von sozialen Netzwerken für die Lehrentwicklung und Lehrinnovation an Hochschulen}}}, year = {{2020}}, } @article{17522, 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}}, issn = {{1062-9769}}, journal = {{The Quarterly Review of Economics and Finance}}, keywords = {{Securitization, Credit risk transfer, Effective tax rates, European banking}}, title = {{{Tax avoidance through securitization}}}, doi = {{10.1016/j.qref.2020.07.008}}, year = {{2020}}, } @article{17401, 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}}, title = {{{Tax avoidance through securitization}}}, year = {{2020}}, } @article{17156, abstract = {{Business Process Management is a boundary-spanning discipline that aligns operational capabilities and technology to design and manage business processes. The Digital Transformation has enabled human actors, information systems, and smart products to interact with each other via multiple digital channels. The emergence of this hyper-connected world greatly leverages the prospects of business processes – but also boosts their complexity to a new level. We need to discuss how the BPM discipline can find new ways for identifying, analyzing, designing, implementing, executing, and monitoring business processes. In this research note, selected transformative trends are explored and their impact on current theories and IT artifacts in the BPM discipline is discussed to stimulate transformative thinking and prospective research in this field.}}, 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}}, keywords = {{Business process management (BPM), Social computing, Smart devices, Big data analytics, Real-time computing, BPM life-cycle}}, pages = {{145--156}}, publisher = {{SpringerNature}}, title = {{{Seven Paradoxes of Business Process Management in a Hyper-Connected World}}}, doi = {{10.1007/s12599-020-00646-z}}, volume = {{63}}, year = {{2020}}, } @techreport{49266, author = {{Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}}, publisher = {{TRR 266 Accounting for Transparency}}, title = {{{Tax Administrative Burden, Tax Relief and Investment during the Corona Crisis}}}, doi = {{10.52569/DQPH9785}}, year = {{2020}}, } @article{53837, author = {{Bartlitz, David}}, journal = {{Zeitschrift für Wirtschaftsrecht (ZIP)}}, number = {{28}}, pages = {{1337--1344}}, title = {{{Schadensersatz wegen Verletzung der Bonitätsprüfungspflicht}}}, year = {{2020}}, } @article{53841, author = {{Bartlitz, David}}, journal = {{Neue Zeitschrift für Gesellschaftsrecht (NZG)}}, number = {{28}}, pages = {{1094--1098}}, title = {{{Die Entstehung der Gesellschaft bei eigenmächtigem Geschäftsbeginn}}}, year = {{2020}}, } @article{53844, author = {{Bartlitz, David}}, journal = {{Zeitschrift für Didaktik der Rechtswissenschaft (ZDRW)}}, number = {{4}}, pages = {{388--401}}, title = {{{Der Inverted Classroom in der (digitalen) juristischen Lehre}}}, year = {{2020}}, } @article{53903, author = {{Hajipour, Vahid and Tavana, Madjid and Santos-Arteaga, Francisco J and Alinezhad, Alireza and Di Caprio, Debora}}, issn = {{2288-5048}}, journal = {{Journal of Computational Design and Engineering}}, number = {{4}}, pages = {{469--488}}, publisher = {{Oxford University Press (OUP)}}, title = {{{An efficient controlled elitism non-dominated sorting genetic algorithm for multi-objective supplier selection under fuzziness}}}, doi = {{10.1093/jcde/qwaa039}}, volume = {{7}}, year = {{2020}}, } @article{53902, author = {{Aziz, Azmin Azliza and Mousavi, Seyed Mohsen and Tavana, Madjid and Niaki, Seyed Taghi Akhavan}}, issn = {{2330-2674}}, journal = {{International Journal of Systems Science: Operations & Logistics}}, number = {{2}}, pages = {{172--181}}, publisher = {{Informa UK Limited}}, title = {{{An investigation of the robustness in the Travelling Salesman problem routes using special structured matrices}}}, doi = {{10.1080/23302674.2018.1551584}}, volume = {{7}}, year = {{2020}}, } @article{53905, author = {{Santos-Arteaga, Francisco Javier and Tavana, Madjid and Torrecillas, Celia and Di Caprio, Debora}}, issn = {{2029-4913}}, journal = {{Technological and Economic Development of Economy}}, number = {{6}}, pages = {{1366--1398}}, publisher = {{Vilnius Gediminas Technical University}}, title = {{{INNOVATION DYNAMICS AND FINANCIAL STABILITY: A EUROPEAN UNION PERSPECTIVE}}}, doi = {{10.3846/tede.2020.13521}}, volume = {{26}}, year = {{2020}}, } @article{53898, author = {{Jafari Songhori, Mohsen and Tavana, Madjid and Terano, Takao}}, issn = {{1381-298X}}, journal = {{Computational and Mathematical Organization Theory}}, number = {{1}}, pages = {{88--122}}, publisher = {{Springer Science and Business Media LLC}}, title = {{{Product development team formation: effects of organizational- and product-related factors}}}, doi = {{10.1007/s10588-019-09302-8}}, volume = {{26}}, year = {{2020}}, }