@article{17064,
  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}},
}

@techreport{14901,
  abstract     = {{This study investigates whether country risk factors, including political and fiscal budget risk, attenuate the effectiveness of tax policy tools that aim to encourage corporate risk-taking. Exploiting a cross-country panel, we predict and find that the effectiveness of loss offset rules and tax rate changes is fully attenuated for firms located in high-risk countries. We document the attenuating effect of country risk is more pronounced in high-tax countries or when countries increase their corporate tax rate. Additional tests around the U.S. federal budget crises from 2011 to 2013 indicate that temporarily heightened fiscal budget risk attenuates the effectiveness of loss offset rules even in countries with low political risk. We identify conditions (low political and low fiscal budget risk) under which targeted tax policy tools effectively stimulate risk-taking. This suggests that ensuring taxpayers receive tax refunds is important in times of economic crises with budgetary or political challenges. }},
  author       = {{Osswald, Benjamin and Sureth-Sloane, Caren}},
  publisher    = {{TRR 266 Accounting for Transparency Working Paper Series No. 28}},
  title        = {{{Do Country Risk Factors Attenuate the Effect of Tax Loss Incentives on Corporate Risk-Taking?}}},
  doi          = {{10.2139/ssrn.3297418}},
  year         = {{2020}},
}

@inbook{55889,
  author       = {{Fischer, Andreas and Casper, Marc and Kiepe, Karina and Hantke, Harald and Pranger, Jan and Schütt-Sayed, Sören}},
  booktitle    = {{Jahrbuch der berufs- und wirtschaftspädagogischen Forschung 2020 }},
  editor       = {{Wittmann, Evelyn and Frommberger, Dietmar and Weyland, Ulrike}},
  pages        = {{65–79}},
  publisher    = {{Budrich}},
  title        = {{{Theoretische Reflexionen zur Didaktik der Berufsbildung für nachhaltige Entwicklung (BBNE) aus der Perspektive der Modellversuchsforschung}}},
  year         = {{2020}},
}

@inbook{15788,
  author       = {{Betz, Stefan}},
  booktitle    = {{Neuere Entwicklungen in Produktion und Controlling}},
  editor       = {{Betz, Stefan}},
  issn         = {{1437-787X}},
  pages        = {{65--114}},
  publisher    = {{Dr. Kovac}},
  title        = {{{Kapazitätsplanung im Rahmen eines strategischen Kooperationsmanagements}}},
  year         = {{2020}},
}

@inbook{15790,
  author       = {{Osthoff, Lennart}},
  booktitle    = {{Neuere Entwicklungen in Produktion und Controlling}},
  editor       = {{Betz, Stefan}},
  issn         = {{1437-787X}},
  pages        = {{49--64}},
  publisher    = {{Dr. Kovac}},
  title        = {{{Zieloptimale Anzahl von Partnern in Beschaffungskollaborationen}}},
  year         = {{2020}},
}

@inbook{15789,
  author       = {{Betz, Stefan}},
  booktitle    = {{Neuere Entwicklungen in Produktion und Controlling}},
  editor       = {{Betz, Stefan}},
  issn         = {{1437-787X}},
  pages        = {{185--214}},
  publisher    = {{Dr. Kovac}},
  title        = {{{Zieloptimale Variantenvielfalt in der Produktionsplanung}}},
  year         = {{2020}},
}

@book{15787,
  editor       = {{Betz, Stefan}},
  issn         = {{1437-787X}},
  pages        = {{353}},
  publisher    = {{Dr. Kovac}},
  title        = {{{Neuere Entwicklungen in Produktion und Controlling}}},
  year         = {{2020}},
}

@inbook{37390,
  author       = {{Plückebaum, Daniel}},
  booktitle    = {{Neuere Entwicklungen in Produktion und Controlling }},
  editor       = {{Betz, Stefan}},
  pages        = {{115--147}},
  publisher    = {{Dr. Kovac}},
  title        = {{{Produktionsprogrammplanung bei variierender Fertigungstiefe}}},
  year         = {{2020}},
}

@inbook{37394,
  author       = {{Heidmann , Mathis}},
  booktitle    = {{Neuere Entwicklungen in Produktion und Controlling }},
  pages        = {{151--183}},
  publisher    = {{Dr. Kovac}},
  title        = {{{Eignung ausgewählter Entscheidungsunterstützungsinstrumente für die Planung, Steuerung und Kontrolle von Produktinnovationen}}},
  year         = {{2020}},
}

@phdthesis{37395,
  author       = {{Osthoff, Lennart}},
  publisher    = {{Dr. Kovac}},
  title        = {{{Kollaborationsentscheidungen im Supply Chain Management }}},
  year         = {{2020}},
}

@misc{39070,
  author       = {{Niggemeyer, Laura}},
  title        = {{{Marktmissbrauch in digitalen Märkten - eine wettbewerbspolitische Analyse mit Fallbeispielen von Google, Facebook und Amazon}}},
  year         = {{2020}},
}

@misc{39072,
  author       = {{Schlegel, Manuela}},
  title        = {{{Challenges for Competition Policy in Data-Driven Mergers}}},
  year         = {{2020}},
}

@misc{39079,
  author       = {{Neibert, Katharina}},
  title        = {{{Marktmissbrauch in digitalen Märkten - Eine wettbewerbspolitische Analyse am Beispiel von Facebook}}},
  year         = {{2020}},
}

@misc{39077,
  author       = {{Naseri, Gitti}},
  title        = {{{Zu den volkswirtschaftlichen Auswirkungen von Marktmacht am Fallbeispiel der Walt Disney Company}}},
  year         = {{2020}},
}

@misc{39073,
  author       = {{Laudage, Felix}},
  title        = {{{Preisdifferenzierung im Online-Handel am Beispiel Amazon und Obi}}},
  year         = {{2020}},
}

@misc{39081,
  author       = {{Posmetni, Lena}},
  title        = {{{Zuordnung und Anreizkompatibilität - Eine experimentelle Untersuchung}}},
  year         = {{2020}},
}

@misc{39346,
  author       = {{Hensel, Jason}},
  title        = {{{Auswirkungen der Preisdiskriminierung im Online Handel - Eine Wohlfahrtsanalyse am Beispiel von Amazon}}},
  year         = {{2020}},
}

@misc{39347,
  author       = {{Multani, Manjinder Singh}},
  title        = {{{Zur Effizienzsteigerung durch Reputationsmechanismen auf digitalen Märkten}}},
  year         = {{2020}},
}

@misc{38098,
  author       = {{Bellouchi, Houda}},
  title        = {{{Information asymmetry and the SEC framework in digital markets - On the role of reputation systems in alleviating buyers' skepticism and inducing their willingness to pay}}},
  year         = {{2020}},
}

@article{41180,
  author       = {{Ortmann, Regina and Pelster, Matthias and Wengerek, Sascha Tobias}},
  issn         = {{1544-6123}},
  journal      = {{Finance Research Letters}},
  keywords     = {{Finance}},
  publisher    = {{Elsevier BV}},
  title        = {{{COVID-19 and investor behavior}}},
  doi          = {{10.1016/j.frl.2020.101717}},
  volume       = {{37}},
  year         = {{2020}},
}