@techreport{5411, abstract = {{Öffentlich gelistete Firmen, die die Mehrheit an anderen börsennotierten Unternehmen er-werben und den Kapitalmarkt an den Synergieerwartungen teilhaben lassen, werden mit höheren kumulativen abnormalen Renditen im Ankündigungszeitpunkt belohnt verglichen mit solchen Unternehmen, die diese geheim halten. Des Weiteren ist die empirische Evi-denz konsistent mit der Idee, dass diese Käuferunternehmen ihre Transaktionen besser in-tegrieren, weil auch die industrieadjustierten Ein- und Zweijahresrenditen der ankündigen-den Unternehmen ökonomisch und statistisch signifikant höher sind als die der zurückhal-tenden Käuferfirmen. }}, author = {{Mehring, Oliver and Sievers, Sönke and Keienburg, Georg and Kengelbach, Jens}}, pages = {{76--84}}, publisher = {{Corporate Finance}}, title = {{{Wertgenerierung bei M&A Transaktionen durch Bekanntgabe von Synergien?}}}, volume = {{3-4}}, year = {{2019}}, } @article{6512, abstract = {{Scheduling problems are essential for decision making in many academic disciplines, including operations management, computer science, and information systems. Since many scheduling problems are NP-hard in the strong sense, there is only limited research on exact algorithms and how their efficiency scales when implemented on parallel computing architectures. We address this gap by (1) adapting an exact branch-and-price algorithm to a parallel machine scheduling problem on unrelated machines with sequence- and machine-dependent setup times, (2) parallelizing the adapted algorithm by implementing a distributed-memory parallelization with a master/worker approach, and (3) conducting extensive computational experiments using up to 960 MPI processes on a modern high performance computing cluster. With our experiments, we show that the efficiency of our parallelization approach can lead to superlinear speedup but can vary substantially between instances. We further show that the wall time of serial execution can be substantially reduced through our parallelization, in some cases from 94 hours to less than six minutes when our algorithm is executed on 960 processes.}}, author = {{Rauchecker, Gerhard and Schryen, Guido}}, journal = {{Computers & Operations Research}}, keywords = {{parallel machine scheduling with setup times, parallel branch-and-price algorithm, high performance computing, master/worker parallelization}}, number = {{104}}, pages = {{338--357}}, publisher = {{Elsevier}}, title = {{{Using High Performance Computing for Unrelated Parallel Machine Scheduling with Sequence-Dependent Setup Times: Development and Computational Evaluation of a Parallel Branch-and-Price Algorithm}}}, year = {{2019}}, } @inproceedings{6514, abstract = {{Recommender Agents (RAs) facilitate consumers’ online purchase decisions for complex, multi-attribute products. As not all combinations of attribute levels can be obtained, users are forced into trade-offs. The exposure of trade-offs in a RA has been found to affect consumers’ perceptions. However, little is known about how different preference elicitation methods in RAs affect consumers by varying degrees of trade-off exposure. We propose a research model that investigates how different levels of trade-off exposure cognitively and affectively influence consumers’ satisfaction with RAs. We operationalize these levels in three different RA types and test our hypotheses in a laboratory experiment with 116 participants. Our results indicate that with increasing tradeoff exposure, perceived enjoyment and perceived control follow an inverted Ushaped relationship. Hence, RAs using preference elicitation methods with medium trade-off exposure yield highest consumer satisfaction. This contributes to the understanding of trade-offs in RAs and provides valuable implications to e-commerce practitioners.}}, author = {{Schuhbeck, Veronika and Siegfried, Nils and Dorner, Verena and Benlian, Alexander and Scholz, Michael and Schryen, Guido}}, booktitle = {{Proceedings of the 14. Internationale Tagung Wirtschaftsinformatik}}, keywords = {{Recommender Agents, Preference Elicitation Method, Trade-off Exposure, Customer Satisfaction}}, location = {{Siegen, Germany}}, pages = {{55--64}}, title = {{{Walking the Middle Path: How Medium Trade-off Exposure Leads to Higher Consumer Satisfaction in Recommender Agents}}}, year = {{2019}}, } @article{6734, author = {{Gries, Thomas and Fritz, Marlon and Yuanhua, Feng}}, journal = {{Oxford Bulletin of Economics and Statistics}}, number = {{1}}, pages = {{62--78}}, title = {{{Growth Trends and Systematic Patterns of Boom and Busts –Testing 200 Years of Business Cycle Dynamics}}}, doi = {{10.1111/obes.12267}}, volume = {{81}}, year = {{2019}}, } @inproceedings{6856, author = {{Müller, Michelle and Gutt, Dominik}}, booktitle = {{Wirtschaftsinformatik Proceedings 2019}}, location = {{Siegen, Germany}}, title = {{{Heart over Heels? An Empirical Analysis of the Relationship between Emotions and Review Helpfulness for Experience and Credence Goods}}}, year = {{2019}}, } @inproceedings{6857, author = {{Poniatowski, Martin and Neumann, Jürgen and Görzen, Thomas and Kundisch, Dennis}}, booktitle = {{Wirtschaftsinformatik Proceedings 2019}}, location = {{Siegen, Germany}}, title = {{{A Semi-Automated Approach for Generating Online Review Templates, }}}, year = {{2019}}, } @article{16882, author = {{Atkins, Marc and Gilroy, Bernard Michael and Seiler, Volker}}, journal = {{Intereconomics}}, number = {{2}}, pages = {{120--126}}, publisher = {{Springer}}, title = {{{New Dimensions of Service Offshoring in World Trade}}}, volume = {{54}}, year = {{2019}}, } @inbook{16883, author = {{Gilroy, Bernard Michael and Golderbein, Alexander and Peitz, Christian and Stöckmann, Nico}}, booktitle = {{Operations Research Proceedings 2018}}, editor = {{Fortz, B. and Labbé, M.}}, pages = {{201--208}}, publisher = {{Springer}}, title = {{{The Impact of Monetary Policy on Investment Bank Profitability in Unequal Economies}}}, year = {{2019}}, } @article{16884, author = {{Krimphove, Dieter and Peitz, Christian}}, journal = {{Fintechs: Rechtliche Grundlagen moderner Finanztechnologien}}, pages = {{287}}, publisher = {{Sch{\"a}ffer-Poeschel}}, title = {{{Social-Trading und Copy-Trading}}}, year = {{2019}}, } @article{10792, author = {{Khan, Gohar Feroz and Trier, Matthias}}, issn = {{0960-085X}}, journal = {{European Journal of Information Systems}}, number = {{4}}, pages = {{370--393}}, title = {{{Assessing the long-term fragmentation of information systems research with a longitudinal multi-network analysis}}}, doi = {{10.1080/0960085x.2018.1547853}}, volume = {{28}}, year = {{2019}}, } @techreport{12077, abstract = {{Die Komplexität von Steuersystemen gewinnt in der Debatte um den internationalen Steuerwettbewerb zunehmend an Bedeutung. Im vorliegenden Beitrag erfolgt, basierend auf den Daten, die dem Tax Complexity Index (www.taxcomplexity.org) zugrunde liegen, eine umfassende Gegenüberstellung der Komplexität der Steuersysteme von Deutschland und Öster-reich unter Berücksichtigung der Mittelwerte aller Länder. Die Steuergesetze weisen sowohl in Deutschland als auch in Österreich einen verhältnismäßig hohen Grad an Komplexität auf. Bei den steuerlichen Rahmenbedingungen fällt der Grad an Komplexität in beiden Ländern dagegen niedrig aus, wobei Österreich im Durchschnitt weniger komplex ist als Deutschland.}}, author = {{Hoppe, Thomas and Rechbauer, Martina and Sturm, Susann}}, title = {{{Steuerkomplexität im Vergleich zwischen Deutschland und Österreich – Eine Analyse des Status quo}}}, year = {{2019}}, } @article{12929, author = {{Bräuer, Sebastian and Plenter, Florian and Klör, Benjamin and Monhof, Markus and Beverungen, Daniel and Becker, Jörg}}, issn = {{2198-3402}}, journal = {{Business Research}}, title = {{{Transactions for trading used electric vehicle batteries: theoretical underpinning and information systems design principles}}}, doi = {{10.1007/s40685-019-0091-9}}, year = {{2019}}, } @techreport{15367, abstract = {{n this paper, I review the empirical literature in the intersection of banks and corporate income taxation that emerged over the last two decades. To structure the included studies, I use a stakeholder approach and outline how corporate income taxation plays into the relation of banks and their four main stakeholders: bank regulators, customers, investors and tax authorities. My contribution to the literature is threefold: First, I contribute by providing, to the best of my knowledge, a first comprehensive review on this topic. Second, I point to areas for future research. Third, I deduce policy implications from the studies under review. In sum, the studies show that taxes distort banks’ pricing decisions, the relative attractiveness of debt and equity financing, the decision to report on or off the balance sheet and banks’ investment allocations. Empirical insights on how tax rules affect banks’ decision-making are helpful for policymakers to tailor suitable and sustainable tax legislation directed at banks. }}, author = {{Gawehn, Vanessa}}, keywords = {{corporate income taxes, banks, stakeholder approach, decision-making process}}, pages = {{34}}, publisher = {{SSRN}}, title = {{{Banks and Corporate Income Taxation: A Review}}}, year = {{2019}}, } @inproceedings{15532, author = {{Purrmann, Maren and Wünderlich, Nancy}}, booktitle = {{Proceedings of the 2019 Frontiers in Service Conference}}, location = {{Singapore}}, title = {{{Value Co-Creation Patterns in Multi-Actor Service Interactions: A Framework for Collaborative Consumption Platforms}}}, year = {{2019}}, } @inbook{14890, author = {{Kuhlemann, Stefan and Sellmann, Meinolf and Tierney, Kevin}}, booktitle = {{Lecture Notes in Computer Science}}, isbn = {{9783030300470}}, issn = {{0302-9743}}, title = {{{Exploiting Counterfactuals for Scalable Stochastic Optimization}}}, doi = {{10.1007/978-3-030-30048-7_40}}, year = {{2019}}, } @techreport{14902, author = {{Mair, Christina and Scheffler, Wolfram and Senger, Isabell and Sureth-Sloane, Caren}}, title = {{{Analyse der Veränderung der zwischenstaatlichen Gewinnaufteilung bei Einführung einer standardisierten Gewinnverteilungsmethode am Beispiel des Einsatzes von 3D-Druckern}}}, volume = {{42}}, year = {{2019}}, } @article{14904, abstract = {{Die Komplexität von Steuersystemen gewinnt in der Debatte um den internationalen Steuerwettbewerb zunehmend an Bedeutung. Im vorliegenden Beitrag erfolgt, basierend auf den Befragungsdaten, die dem Tax Complexity Index von Hoppe et al. (2019) zugrunde liegen, eine umfassende Gegenüberstellung der Komplexität der Steuersysteme von Deutschland und Österreich unter Berücksichtigung der Mittelwerte aller vom Index abgedeckten Länder. Die Steuergesetze weisen sowohl in Deutschland als auch in Österreich einen verhältnismäßig hohen Grad an Komplexität auf. Bei den steuerlichen Rahmenbedingungen fällt der Grad an Komplexität in beiden Ländern dagegen niedrig aus, wobei Österreich im Durchschnitt weniger komplex ist als Deutschland.}}, author = {{Hoppe, Thomas and Rechbauer, Martina and Sturm, Susann}}, journal = {{Steuer und Wirtschaft}}, number = {{4}}, pages = {{397--412}}, title = {{{Steuerkomplexität im Vergleich zwischen Deutschland und Österreich - Eine Analyse des Status quo}}}, volume = {{96}}, year = {{2019}}, } @article{15173, author = {{Jenert, Tobias and Brahm, Taiga and Naeve-Stoß, Nicole}}, journal = {{bwpat}}, title = {{{Fachbezogene Reflexion in der beruflichen Lehrer*innenbildung}}}, volume = {{37}}, year = {{2019}}, } @article{15174, author = {{Jenert, Tobias and Brahm , Taiga}}, journal = {{Journal of Management Education }}, number = {{4}}, pages = {{446--453}}, title = {{{Untangling Faculty Misinformation From an Educational Perspective: Rejoinder to ''The Menace of Misinformation: Faculty Misstatements in Management Education and Their Consequences''}}}, volume = {{43}}, year = {{2019}}, } @book{15175, editor = {{Jenert, Tobias and Reinmann, Gabi and Schmohl, Tobias}}, publisher = {{Springer VS}}, title = {{{Theorie und Praxis der Hochschulbildungsforschung}}}, year = {{2019}}, }