@article{3488,
  author       = {{Beverungen, Daniel and Bräuer, Sebastian and Plenter, Florian and Klör, Benjamin and Monhof, Markus}},
  journal      = {{Computer Science --- Research and Development}},
  number       = {{1-2}},
  pages        = {{195----209}},
  title        = {{{Ensembles of Context and Form for Repurposing Electric Vehicle Batteries: An Exploratory Study}}},
  doi          = {{10.1007/s00450-016-0306-7}},
  year         = {{2017}},
}

@article{3490,
  abstract     = {{Digital interactions among businesses and consumers through powerful information systems and omnipresent connected devices establish today’s networked society. In this light, Service Science continues to take root as a research discipline that focuses on the integration of (digital) resources by service providers and service customers for value co-creation in service systems. Rapid advances in information technology allow for designing novel information systems that enable entirely new configurations of service systems. In turn, Service Science also leaves its mark on the design, adoption, and use of information systems and technology. With this special issue, we compile a set of timely papers that investigate selected facets of the complex interplay between information technology, information systems, and Service Science to design innovative IT artifacts for smart service. This editorial opens this special issue by elaborating on our understanding of smart service.<br}},
  author       = {{Beverungen, Daniel and Matzner, Martin and Janiesch, Christian}},
  journal      = {{Information Systems and E-Business Management}},
  keywords     = {{Information system, Smart service, Service system}},
  pages        = {{781–787}},
  title        = {{{Information systems for smart services}}},
  doi          = {{10.1007/s10257-017-0365-8}},
  year         = {{2017}},
}

@inproceedings{3537,
  author       = {{Rötzmeier-Keuper, Julia and Wünderlich, Nancy}},
  booktitle    = {{Proceedings of the 2017 Frontiers in Service Conference}},
  location     = {{New York City, USA}},
  title        = {{{How to Handle Dilemmas in Triadic Service Relationships – An Exploratory Study.}}},
  year         = {{2017}},
}

@techreport{3540,
  abstract     = {{We examine whether companies voluntarily disclose additional information about tax loss carryforwards when the recoverability is more uncertain. With this study, we aim to explain part of the huge cross-sectional variation in the tax footnote. To assess disclosure behavior, we hand-collect data from notes of large German firms’ IFRS financial statements and identify voluntarily disclosed information. First, our results support prior literature’s evidence of a considerable cross-sectional variation of disclosure in the tax footnote. Second, we find that uncertainty about the usability of tax losses has a significantly positive relation to the amount and quality of disclosure, controlling for other disclosure determinants derived from prior literature and for sample selection. Third, our results indicate that the observed disclosure behavior is not simply a reflection of the firm’s general disclosure behavior but specific to the tax footnote. These findings are robust to several historic and forward-looking indicators representing uncertainty. Our findings suggest that managers anticipate the investors’ need for more private information and disclose them voluntarily to reduce information asymmetries. This result indicates that part of the cross-sectional variation in the tax footnote can be explained by firms anticipating investors’ demand for additional information. }},
  author       = {{Flagmeier, Vanessa and Müller, Jens}},
  pages        = {{56}},
  title        = {{{Tax loss carryforward disclosure and uncertainty}}},
  year         = {{2017}},
}

@techreport{3545,
  abstract     = {{This is the first study that analyzes the predictive ability of deferred tax information under IFRS. I examine whether deferred taxes provide information about future tax payments and future performance, using a German sample of IFRS firms. The focus on tax loss carryforwards enables a separation of the two relations, testing on the one hand, the relation between recognized deferred tax assets and future tax payments and on the other hand, the relation between the non-usable part of tax losses and future earnings. I find significantly negative coefficients for both deferred tax items, indicating that higher recognized deferred tax assets are associated with lower future tax payments and higher non-usable tax loss carryforwards with lower future performance. Additionally, I compare the tax accounts' predictive ability for a matched German and US sample and find no significant differences between firms reporting under IFRS and US-GAAP. Taken together, the evidence suggests that deferred tax items for tax loss carryforwards reported under IFRS provide useful information about future outcomes and that this predictive ability does not differ significantly from firms reporting under US-GAAP.}},
  author       = {{Flagmeier, Vanessa}},
  title        = {{{The information content of tax loss carryforwards: IAS 12 vs. valuation allowance}}},
  year         = {{2017}},
}

@article{3555,
  author       = {{Sloane, Peter F. E.}},
  journal      = {{Zeitschrift für Berufs-und Wirtschaftspädagogik}},
  number       = {{3}},
  pages        = {{355----365}},
  title        = {{{Unbekannte Praxis - Über die Schwierigkeit einiger Forscher, die Welt zu verstehen}}},
  year         = {{2017}},
}

@article{3070,
  author       = {{Gries, Thomas and Fritz, Marlon and Feng, Yuanhua}},
  journal      = {{Review of Economics}},
  number       = {{2}},
  pages        = {{153--166}},
  title        = {{{Slow Booms and Deep Busts: 160 Years of Business Cycles in Spain}}},
  doi          = {{10.1515/roe-2017-0008}},
  volume       = {{68 }},
  year         = {{2017}},
}

@inproceedings{2698,
  author       = {{Schlangenotto, Darius and Kundisch, Dennis}},
  booktitle    = {{Wirtschaftsinformatik Proceedings, Extended Abstract}},
  location     = {{St. Gallen, Switzerland}},
  title        = {{{Over-Paid Search: When Bricks-and-Mortar Retailers Should Not Use Paid Search}}},
  year         = {{2017}},
}

@inproceedings{115,
  abstract     = {{Whenever customers have to decide between different instances of the same product, they are interested in buying the best product. In contrast, companies are interested in reducing the construction effort (and usually as a consequence thereof, the quality) to gain profit. The described setting is widely known as opposed preferences in quality of the product and also applies to the context of service-oriented computing. In general, service-oriented computing emphasizes the construction of large software systems out of existing services, where services are small and self-contained pieces of software that adhere to a specified interface. Several implementations of the same interface are considered as several instances of the same service. Thereby, customers are interested in buying the best service implementation for their service composition wrt. to metrics, such as costs, energy, memory consumption, or execution time. One way to ensure the service quality is to employ certificates, which can come in different kinds: Technical certificates proving correctness can be automatically constructed by the service provider and again be automatically checked by the user. Digital certificates allow proof of the integrity of a product. Other certificates might be rolled out if service providers follow a good software construction principle, which is checked in annual audits. Whereas all of these certificates are handled differently in service markets, what they have in common is that they influence the buying decisions of customers. In this paper, we review state-of-the-art developments in certification with respect to service-oriented computing. We not only discuss how certificates are constructed and handled in service-oriented computing but also review the effects of certificates on the market from an economic perspective.}},
  author       = {{Jakobs, Marie-Christine and Krämer, Julia and van Straaten, Dirk and Lettmann, Theodor}},
  booktitle    = {{The Ninth International Conferences on Advanced Service Computing (SERVICE COMPUTATION)}},
  editor       = {{Marcelo De Barros, Janusz Klink,Tadeus Uhl, Thomas Prinz}},
  pages        = {{7--12}},
  title        = {{{Certification Matters for Service Markets}}},
  year         = {{2017}},
}

@inbook{21130,
  author       = {{Thommes, Kirsten}},
  booktitle    = {{Controlling für kleine und mittlere Unternehmen}},
  editor       = {{Müller, David}},
  isbn         = {{9783110517163}},
  pages        = {{367--392}},
  publisher    = {{De Gruyter}},
  title        = {{{Managementpraktiken in KMU}}},
  doi          = {{10.1515/9783110517163-015}},
  year         = {{2017}},
}

@article{21312,
  author       = {{Stieglitz, Stefan and Bunker, Deborah and Mirbabaie, Milad and Ehnis, Christian}},
  issn         = {{0966-0879}},
  journal      = {{Journal of Contingencies and Crisis Management}},
  pages        = {{4--15}},
  title        = {{{Sense-Making in Social Media During Extreme Events}}},
  doi          = {{10.1111/1468-5973.12193}},
  year         = {{2017}},
}

@inproceedings{21349,
  author       = {{Bunker, D. and Mirbabaie, Milad and Stieglitz, S.}},
  booktitle    = {{Proceedings of the 28th Australasian Conference on Information Systems}},
  title        = {{{Convergence Behaviour of Bystanders: An Analysis of 2016 Munich Shooting Twitter Crisis Communication}}},
  year         = {{2017}},
}

@inproceedings{21350,
  author       = {{Mirbabaie, Milad and Zapatka, E.}},
  booktitle    = {{Proceedings of the Twenty-Fifth European Conference on Information Systems}},
  title        = {{{Sensemaking in Social Media Crisis Communication - A Case Study on the Brussels Bombings in 2016}}},
  year         = {{2017}},
}

@inproceedings{21351,
  author       = {{Mirbabaie, Milad and Stieglitz, S. and Ruiz Eiro, M.}},
  booktitle    = {{Proceedings of the 21st Pacific Asia Conference on Information Systems}},
  title        = {{{#IronyOff – Understanding the Usage of Irony on Twitter during a Corporate Crisis}}},
  year         = {{2017}},
}

@inproceedings{21352,
  author       = {{Mirbabaie, Milad and Stieglitz, Stefan and Kubat, Patrick}},
  booktitle    = {{INFORMATIK 2017}},
  editor       = {{Eibl, Maximilian and Gaedke, Martin}},
  title        = {{{Mobile Unterstützung für Hilfsorganisationen in Krisensituationen - Anforderungsanalyse und prototypische Umsetzung einer Smartwatch App}}},
  year         = {{2017}},
}

@inproceedings{21353,
  author       = {{Stieglitz, Stefan and Mirbabaie, Milad and Schwenner, L. and Marx, J. and Lehr, J. and Brünker, F.}},
  booktitle    = {{Proceedings of the 13th International Conference on Wirtschaftsinformatik}},
  title        = {{{Sensemaking and Communication Roles in Social Media Crisis Communication}}},
  year         = {{2017}},
}

@inproceedings{20493,
  author       = {{Krebs, Benjamin Philipp}},
  location     = {{Atlanta, USA}},
  title        = {{{Talent management and workforce performance: The too-much-potential-talent-effect. }}},
  year         = {{2017}},
}

@techreport{20868,
  abstract     = {{This study proposes a simple theoretical framework that allows for assessing financial distress up to five years in advance. We jointly model financial distress by using two of its key driving factors: declining cash-generating ability and insufficient liquidity reserves. The model is based on stochastic processes and incorporates firm-level and industry-sector developments. A large-scale empirical implementation for US-listed firms over the period of 1980-2010 shows important improvements in the discriminatory accuracy and demonstrates incremental information content beyond state-of-the-art accounting and market-based prediction models. Consequently, this study might provide important ex ante warning signals for investors, regulators and practitioners.}},
  author       = {{Sievers, Sönke and Klobucnik, Jan and Miersch, David}},
  keywords     = {{Financial distress prediction, probability of default, accounting information, stochastic processes, simulation}},
  pages        = {{84}},
  title        = {{{Predicting Early Warning Signals of Financial Distress: Theory and Empirical Evidence}}},
  doi          = {{10.2139/ssrn.2237757}},
  year         = {{2017}},
}

@article{2241,
  abstract     = {{Die Komplexität des Steuersystems stellt auch in Deutschland ein großes Problem dar. Entgegen bisherigen Betrachtungen weist die vorliegende Befragungsstudie darauf hin, dass die Treiber für steuerliche Komplexität deutlich vielfältiger und nicht nur im Gesetz, sondern auch in den steuerlichen Rahmenbedingungen zu verorten sind. Einerseits tragen übermäßig viele Details und häufige oder umfangreiche  Änderungen in erheblichem Maße dazu bei, dass Regelungen – wie solche zu Verrechnungspreisen – als komplex beurteilt werden. Andererseits erweisen sich auch inkonsistente Entscheidungen im Rahmen von Betriebsprüfungen und mangelhafte Gesetzesentwürfe als wesentliche Komplexitätstreiber. Statt einer permanenten Ausweitung von Regulierung sollte künftig der Abbau der im Beitrag identifizierten Probleme gezielt in den Fokus von Wissenschaft, Politik und Praxis rücken.}},
  author       = {{Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}},
  journal      = {{Die Wirtschaftsprüfung}},
  keywords     = {{Steuersystem, Komplexität, Steuergesetz, Steuerliche Rahmenbedingungen, BEPS}},
  number       = {{17}},
  pages        = {{1026--1033}},
  publisher    = {{IDW}},
  title        = {{{Warum ist unser Steuersystem so komplex? Eine befragungsbasierte Analyse}}},
  volume       = {{70}},
  year         = {{2017}},
}

@techreport{2247,
  author       = {{Hoppe, Thomas and Schanz, Deborah and Sturm, Susann and Sureth-Sloane, Caren}},
  pages        = {{27}},
  title        = {{{2016 Global MNC Tax Complexity Survey - Executive Summary}}},
  doi          = {{10.13140/RG.2.2.23707.46881}},
  year         = {{2017}},
}