@article{60949,
  author       = {{Giese, Henning and Holtmann, Svea and Koch, Reinald and Langenmayr, Dominika}},
  journal      = {{ifo Schnelldienst}},
  number       = {{8}},
  pages        = {{34--40}},
  title        = {{{Steuerliches Investitionssofortprogramm: Ausreichender Schritt zur Stärkung des Wirtschaftsstandorts Deutschland?}}},
  volume       = {{78}},
  year         = {{2025}},
}

@inproceedings{62877,
  author       = {{Sänger, Niklas and Schmid, Leonie and Jenert, Tobias and Kremer, H.-Hugo and Kückmann, Marie-Ann}},
  location     = {{Darmstadt}},
  title        = {{{Evaluation von Entwicklungsarbeiten zur modulübergreifenden Professionalisierung von Lehrkräften an Berufskollegs im Kontext der digitalen Transformation}}},
  year         = {{2025}},
}

@article{63470,
  author       = {{Wiredu, Laura}},
  journal      = {{Junior Management Science}},
  number       = {{4}},
  pages        = {{985--1008}},
  title        = {{{Who Bears the Costs of the UK Soft Drink Tax? An Empirical Study of Medium-Term Effects}}},
  doi          = {{10.582/jums/v10i4pp985-1008}},
  volume       = {{10}},
  year         = {{2025}},
}

@article{63908,
  author       = {{Mir Djawadi, Behnud and Plaß, Sabrina and Loer, Sabrina}},
  issn         = {{0014-2921}},
  journal      = {{European Economic Review}},
  publisher    = {{Elsevier BV}},
  title        = {{{“I don’t believe that you believe what I believe”: an experiment on misperceptions of social norms and whistleblowing}}},
  doi          = {{10.1016/j.euroecorev.2025.105189}},
  volume       = {{180}},
  year         = {{2025}},
}

@article{63911,
  author       = {{Mir Djawadi, Behnud and Plaß, Sabrina and Loer, Sabrina}},
  journal      = {{SSRN Electronic Journal}},
  publisher    = {{Elsevier BV}},
  title        = {{{Social Information Interventions under Competing Norms: Evidence from a Whistleblowing Experiment}}},
  doi          = {{http://dx.doi.org/10.2139/ssrn.5345248}},
  year         = {{2025}},
}

@article{63912,
  author       = {{Mir Djawadi, Behnud and Wester, Lisa}},
  journal      = {{SSRN Electronic Journal}},
  publisher    = {{Elsevier BV}},
  title        = {{{Social Interaction and Feedback-Giving Behavior in the Sharing Economy - An Experimental Analysis}}},
  doi          = {{https://dx.doi.org/10.2139/ssrn.5345248}},
  year         = {{2025}},
}

@article{60050,
  abstract     = {{Reputation systems to rate companies’ performances remain largely unexplored inresearch and are scarcely used in business-to-business (B2B) practice. Such systemsare essential for businesses seeking trustworthy partners, as they help reduce infor-mation asymmetry, lower buyers’ transaction risks, and allow high-quality serviceproviders to justify premium pricing. Unlike traditional review-based systems in thebusiness-to-consumer (B2C) context, we propose a B2B reputation mechanism inwhich buyers commit to a rating payment before a transaction. Once the buyer final-izes the rating, this payment is executed and recorded on a blockchain as an immu-table, secure ledger. Our system mimics natural trust-building mechanisms with rat-ings that are (1) monetary-based, (2) stake-based, (3) non-aggregated, (4) involvecounter-ratings, (5) selectively sellable, (6) individually comparable, (7) stored ona blockchain, (8) and monitored by a third instance. This system provides a novelapproach to fostering trust in B2B transactions by reducing information asymme-try and transaction risk. We illustrate the mechanism’s application in the consultingsector. Our analysis has identified 23 institutional trust and distrust dimensions thatpromote establishing institutional trust through the proposed mechanism. Qualita-tive interviews suggest that, while complex and challenging to apply, this mecha-nism can foster trust in B2B transactions. Given the low maturity in the applicationdomain—rating professional business services with business reputation systems—and solution domain—using monetary stakes for ratings, this system stands as apotential invention.}},
  author       = {{Hemmrich, Simon and Nissen, Volker and Beverungen, Daniel and Pauls, Josias Daniel Miño}},
  journal      = {{Information Systems and e-Business Management}},
  keywords     = {{Information asymmetry, Trust, Reputation system, Monetary rating, Blockchain, Consulting}},
  number       = {{1}},
  publisher    = {{Springer}},
  title        = {{{Blockchain‑based reputation systemsfor business‑to‑business services: designing a reputation mechanism to reduce information asymmetry in professional consulting}}},
  doi          = {{https://doi.org/10.1007/s10257-025-00702-9}},
  volume       = {{23}},
  year         = {{2025}},
}

@phdthesis{65309,
  author       = {{Hemmrich, Simon}},
  keywords     = {{Reputation Systems, Rating systems, monetary ratings, incentive mechanism, systems theory, Market coordination, advanced review system}},
  pages        = {{347}},
  publisher    = {{Universität Paderborn}},
  title        = {{{A Design Theory for Blockchain-Based Reputation Systems : Trust and Coordination in B2B Markets}}},
  doi          = {{https://doi.org/10.17619/UNIPB/1-2414}},
  year         = {{2025}},
}

@techreport{65379,
  abstract     = {{Diese Studie analysiert die ESEF-Berichterstattung in Deutschland seit der Einführung der iXBRL-basierten Berichtspflicht durch die ESMA im Jahr 2020. Anhand einer Stichprobe von 610 kapitalmarktorientierten Unternehmen der Frankfurter Börse im Zeitraum 2020-2023 wird gezeigt, dass 60,5% der Jahresabschlüsse die ESEF-Anforderungen vollständig erfüllen. Größere Unternehmen haben höhere Konformitätsraten als FSE-Scale und ausländische Unternehmen. Die Untersuchung der Taxonomie-Erweiterungen verdeutlicht, dass größere Unternehmen eher Erweiterungs-Tags nutzen, was mit Theorien freiwilliger Offenlegung übereinstimmt. Die verpflichtende Einführung des Anhang-Taggings im Jahr 2022 führte zu einer erhöhten Tagging-Granularität und verbesserter Offenlegungsqualität. Die Ergebnisse verdeutlichen Herausforderungen bei der ESEF-Umsetzung, wie Zugangsbarrieren und inkonsistente Durchsetzung, und geben Einblicke in unternehmensspezifische Offenlegungspraktiken im Kontext strukturierter Berichterstattung.}},
  author       = {{Hofmann, Philipp and Sievers, Sönke and Li, Reeyarn}},
  pages        = {{251--258}},
  publisher    = {{KoR}},
  title        = {{{ESEF-Berichterstattung in Deutschland: Herausforderungen und Chancen}}},
  doi          = {{KORKOR1476665}},
  volume       = {{Heft 7-8/2025}},
  year         = {{2025}},
}

@article{56641,
  author       = {{Diller, Markus and Lorenz, Johannes and Schneider, Georg and Sureth-Sloane, Caren}},
  journal      = {{The Accounting Review}},
  number       = {{2}},
  pages        = {{71 -- 102}},
  title        = {{{Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency}}},
  doi          = {{10.2308/TAR- 2021-0477}},
  volume       = {{100}},
  year         = {{2025}},
}

@article{63579,
  author       = {{Chen, An and Hieber, Peter and Sureth-Sloane, Caren}},
  journal      = {{International Tax and Public Finance}},
  title        = {{{How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty}}},
  doi          = {{10.1007/s10797-025-09930-8}},
  year         = {{2025}},
}

@article{58500,
  author       = {{Schanz, Deborah and Siegel, Felix and Sureth-Sloane, Caren}},
  journal      = {{World Tax Journal}},
  number       = {{1}},
  pages        = {{1 -- 23}},
  title        = {{{Anti-Tax Avoidance Rules and Tax Complexity}}},
  volume       = {{17}},
  year         = {{2025}},
}

@article{56482,
  abstract     = {{Dieser Beitrag untersucht Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien. Mithilfe von Daten einer Immobilien-Kapitalgesellschaft werden die Wirkungen einer Vermögensteuer auf die Cashflows aus der Vermietung von Wohnimmobilien simuliert. Der Detailgrad der Daten ermöglicht dabei Analysen auf Jahres-, Regional- und Baujahresebene. Ein Abgleich mit weiteren Immobiliendaten untermauert die Vergleichbarkeit und Aussagekraft der Analysen. Die Ergebnisse der Simulation zeigen, dass die Einführung einer Vermögensteuer den Cashflow aus dem Mietgeschäft erheblich reduzieren und zu Liquiditätsproblemen führen kann. Im Durchschnitt über alle Beobachtungen
ergibt sich bei einem Vermögensteuersatz i.H.v. 2 % ein negativer Cashflow nach Berücksichtigung aller Kosten. Generell bedeutet dies, dass wachstumsorientierte Immobilien durch eine Vermögensteuer liquiditätsmäßig stärker belastet werden als mietrenditeorientierte Immobilien. Insbesondere in Großstädten mit hohen Immobilienwerten, aber verhältnismäßig geringen Mieten, können die Liquiditätseffekte mehr als dreimal so hoch ausfallen wie in ländlichen bzw. industriell-geprägten Regionen, was zu einem relativen Attraktivitätsverlust führen kann. Durch die Entkopplung der Vermögensteuer von den Mieterträgen zeichnet sich eine starke Abhängigkeit der Steuerlast von aktuellen Marktentwicklungen und dem Zinsumfeld ab, was eine zusätzliche Unsicherheit für Investoren darstellt. Diese steuerliche Unsicherheit könnte sich potentiell auf die Investitionsbereitschaft auswirken und sollte daher
in politischen Diskussionen über die Wiedereinführung einer Vermögensteuer berücksichtigt werden.}},
  author       = {{Maiterth, Ralf and Piper, Yuri and Sureth-Sloane, Caren}},
  journal      = {{Steuer und Wirtschaft}},
  number       = {{1}},
  pages        = {{67 -- 81}},
  title        = {{{Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien}}},
  volume       = {{102}},
  year         = {{2025}},
}

@article{62110,
  author       = {{Schönhärl, Korinna and Sureth-Sloane, Caren}},
  journal      = {{Ethik und Gesellschaft}},
  pages        = {{1--31}},
  title        = {{{Steuern und Steuergerechtigkeit – Ein Gespräch}}},
  doi          = {{10.18156/eug-2-2025-art-2.}},
  volume       = {{19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben}},
  year         = {{2025}},
}

@techreport{65383,
  abstract     = {{This paper introduces a predictive model for German mergers and acquisitions (M& A) activity leveraging deep feedforward neural networks (DFNN) incorporating well-established traditional variables (also known as features), along with a ChatGPT-based M& A sentiment score (MASS) and unconventional predictors such as beer sales and weather data. We demonstrate that the inclusion of sentiment and non-traditional variables enhances predictive performance. Our findings provide an important empirical foundation for understanding near-term fluctuations in German M& A activity and offer a forecasting tool relevant to both practitioners and researchers.}},
  author       = {{Sievers, Sönke and Li, Reeyarn and Degen, Dominik and Kengelbach, Jens and Pietrogrande, Francesca}},
  issn         = {{1437-8981}},
  pages        = {{302--308}},
  title        = {{{Beer, Cars & Fundamentals: Predicting German M& A activity}}},
  doi          = {{CFCF1480783}},
  volume       = {{Heft 11-12/2025}},
  year         = {{2025}},
}

@article{65447,
  author       = {{Daniel-Söltenfuß, Desiree}},
  journal      = {{BWP@: Berufs- und Wirtschaftspädagogik - online}},
  pages        = {{1--26}},
  title        = {{{Der Weg als Ziel: Die Gestaltung von Transferprozessen in Innovationsprogrammen am Beispiel InnoVET}}},
  volume       = {{49}},
  year         = {{2025}},
}

@techreport{62284,
  author       = {{Kundisch, Dennis}},
  pages        = {{27 -- 28}},
  title        = {{{DFG fördert Forschungsprojekt - klare Wissensstrukturen in der Wirtschaftsinformatik}}},
  volume       = {{3}},
  year         = {{2025}},
}

@techreport{59096,
  abstract     = {{This study examines how strengthening tax enforcement by increasing human enforcement capacity and improving tax audit technology affect tax audit efficiency. I employ an economic model in which a tax manager’s tax planning effort shapes corporate tax planning and a strategic tax auditor makes a technology-based audit decision. I show that strengthening tax enforcement always increases tax revenues, but decreases the number of audits only under narrow conditions, so that its effect on tax audit efficiency is often ambiguous. Improving tax audit technology has more nuanced implications. When the strength of tax enforcement is sufficiently high, gradual improvements in tax audit technology crowd out audit incentives and, surprisingly, reduce tax revenues, while sufficiently large improvements can overturn this adverse revenue effect. At the same time, improved technology lowers unnecessary audits once the strength of tax enforcement exceeds a minimum level. Therefore, sufficiently large technology improvements improve tax audit efficiency once this minimum level is exceeded. The results have important policy and empirical implications in an environment of constrained fiscal budgets and rapidly advancing audit technologies.}},
  author       = {{Dyck, Daniel}},
  title        = {{{Corporate Tax Planning and Technology-Based Enforcement}}},
  doi          = {{10.2139/ssrn.5186857}},
  year         = {{2025}},
}

@article{59673,
  abstract     = {{This study analyzes the impact of tariff imposition announcements on the stock prices of 1,194 U.S. companies during the first Trump administration, using a unique sample of 4,624 announcements made by or against the U.S. between January 2018 and August 2019. We find that tariff announcements lead to negative (cumulative) average abnormal stock returns. These negative wealth effects occur regardless of whether the Trump administration imposes safeguard tariffs to protect domestic industries or foreign countries announce retaliatory tariffs. Moreover, the adverse impact is primarily driven by announcements involving China, with variations linked to sector-specific, tariff, trade, and firm characteristics.}},
  author       = {{Wengerek, Sascha Tobias and Uhde, André and Hippert, Benjamin}},
  issn         = {{1544-6123}},
  journal      = {{Finance Research Letters}},
  keywords     = {{Geopolitical risk, Protectionism, Strategic trade policy, Tariffs, Trade conflict, U.S. – China trade war}},
  publisher    = {{Elsevier BV}},
  title        = {{{Share price reactions to tariff imposition announcements during the first Trump administration}}},
  doi          = {{10.1016/j.frl.2025.107381}},
  volume       = {{80}},
  year         = {{2025}},
}

@inbook{65784,
  author       = {{Nastjuk, IIja and Pfaff, Theresa and Tarafdar, Monideepa and Trang, Simon}},
  booktitle    = {{Research Handbook on Psychosocial Conditions at Work}},
  isbn         = {{9781035318636}},
  publisher    = {{Edward Elgar Publishing}},
  title        = {{{Technostress and interventions to prevent it}}},
  doi          = {{10.4337/9781035318636.00013}},
  year         = {{2025}},
}