@article{4034, abstract = {{We examine whether the credit relevance of financial statements, defined as the ability of accounting numbers to explain credit ratings, is higher after firms are required to report under International Financial Reporting Standards (IFRS). We find an improvement in credit relevance for firms in 17 countries after mandatory IFRS reporting is introduced in 2005; this increase is higher than that reported for a matched sample of US firms. The increase in credit relevance is particularly pronounced for higher risk speculative-grade issuers, where accounting information is predicted to be more important; and for IFRS adopters with large first-time reconciliations, where the impact of IFRS is expected to be greater. These tests provide reassurance that the overall enhancement in estimated credit relevance is driven by accounting changes related to IFRS adoption. Our results suggest that credit rating analysts’ views of economic fundamentals are more closely aligned with IFRS numbers, and that analysts anticipate at least some of the effects of the IFRS transition.}}, author = {{Florou, Annita and Kosi, Urska and Pope, Peter F}}, journal = {{Accounting and Business Research}}, keywords = {{IFRS, debt markets, credit ratings, credit relevance}}, number = {{1}}, pages = {{1--29}}, title = {{{Are international accounting standards more credit relevant than domestic standards?}}}, doi = {{10.1080/00014788.2016.1224968}}, volume = {{47}}, year = {{2016}}, } @inproceedings{37098, author = {{Valentincic, Aljosa and Novak, Ales and Kosi, Urska}}, location = {{Siena, Italy}}, title = {{{Accounting quality in private firms during the transition to international standards}}}, year = {{2016}}, } @inproceedings{46684, author = {{Böhm, Eva and Backhaus, C. and Eggert, A. and Pitsis, T.}}, booktitle = {{2016 AMA Winter Academic Conference, Las Vegas, NV}}, location = {{Las Vegas, NV}}, title = {{{Shedding light on outcome-based contracts: Benefits and risks from the buyers’ and sellers’ perspective}}}, year = {{2016}}, } @inproceedings{46683, author = {{Cramer, C. and Böhm, Eva and Eggert, A.}}, booktitle = {{2016 AMA Winter Academic Conference, Las Vegas, NV}}, location = {{Las Vegas, NV }}, title = {{{Understanding service awards: Exploit the bright side, avoid the dark side (ausgezeichnet mit Best Paper Award)}}}, year = {{2016}}, } @inproceedings{46681, author = {{Eggert, A. and Böhm, Eva and Cramer, C.}}, booktitle = {{International Colloquium on Relationship Marketing (ICRM), Toulouse (nominiert für Best Paper Award)}}, title = {{{Business Service Outsourcing in Manufacturing Firms: An Event Study}}}, year = {{2016}}, } @inproceedings{46682, author = {{Cramer, C. and Böhm, Eva and Eggert, A.}}, booktitle = {{45rd EMAC Annual Conference, Oslo}}, location = {{Oslo}}, title = {{{The service award paradox}}}, year = {{2016}}, } @article{46663, author = {{Böhm, Eva and Backhaus, C. and Eggert, A. and Cummins, T.}}, journal = {{Journal of Strategic Contracting and Negotiation, (ausgezeichnet mit Best Paper Award)}}, number = {{1-2}}, pages = {{128--149}}, title = {{{Understanding outcome-based contracts: Benefits and risks from the buyers’ and sellers’ perspective}}}, volume = {{3}}, year = {{2016}}, } @inbook{46664, author = {{Garnefeld, I. and Böhm, Eva and Feider, L.}}, booktitle = {{Kundenwert: Grundlagen – Innovative Konzepte – Praktische Umsetzungen}}, editor = {{Günther, B. and Helm, S. and Eggert, A.}}, title = {{{Retourenmanagement zur Steigerung des Kundenwerts}}}, year = {{2016}}, } @article{46640, author = {{Böhm, Eva and Eggert, Andreas and Thiesbrummel, Christoph}}, issn = {{0019-8501}}, journal = {{Industrial Marketing Management}}, keywords = {{Marketing}}, number = {{1}}, pages = {{101--111}}, publisher = {{Elsevier BV}}, title = {{{Service transition: A viable option for manufacturing companies with deteriorating financial performance?}}}, doi = {{10.1016/j.indmarman.2016.04.007}}, volume = {{60}}, year = {{2016}}, } @inproceedings{45747, author = {{Witte, Carina and Steinhoff, Lena and Eggert, Andreas}}, booktitle = {{Proceedings of the 45th European Marketing Academy (EMAC) Conference, Oslo}}, location = {{Oslo}}, title = {{{The Power of Gift Purchases in Strengthening Customer-Company Relationships}}}, year = {{2016}}, } @article{4691, abstract = {{Analysts have estimated that more than 80 percent of today’s data is stored in unstructured form (e.g., text, audio, image, video)—much of it expressed in rich and ambiguous natural language. Traditionally, to analyze natural language, one has used qualitative data-analysis approaches, such as manual coding. Yet, the size of text data sets obtained from the Internet makes manual analysis virtually impossible. In this tutorial, we discuss the challenges encountered when applying automated text-mining techniques in information systems research. In particular, we showcase how to use probabilistic topic modeling via Latent Dirichlet allocation, an unsupervised text-mining technique, with a LASSO multinomial logistic regression to explain user satisfaction with an IT artifact by automatically analyzing more than 12,000 online customer reviews. For fellow information systems researchers, this tutorial provides guidance for conducting text-mining studies on their own and for evaluating the quality of others.}}, author = {{Debortoli, Stefan and Müller, Oliver and Junglas, Iris and vom Brocke, Jan}}, isbn = {{9781615679119}}, issn = {{1529-3181}}, journal = {{Communications of the Association for Information Systems}}, keywords = {{Latent dirichlet allocation, Online customer reviews, Text mining, Topic modeling, User satisfaction}}, pages = {{555--582}}, title = {{{Text Mining for Information Systems Researchers: An Annotated Tutorial}}}, doi = {{10.17705/1CAIS.03907}}, year = {{2016}}, } @techreport{63915, author = {{Bartuli, Jenny and Mir Djawadi, Behnud and René, Fahr}}, title = {{{Business Ethics in Organizations: An Experimental Examination of Whistleblowing and Personality}}}, volume = {{No. 10190}}, year = {{2016}}, } @article{63914, author = {{Mir Djawadi, Behnud and Fahr, René and Turk, Florian}}, issn = {{1556-5068}}, journal = {{SSRN Electronic Journal}}, publisher = {{Elsevier BV}}, title = {{{Tailored Financial Incentives to Fight Medical Non-Persistence in Therapeutic Treatment: A Behavioral Economic Engineering Approach}}}, doi = {{10.2139/ssrn.2713058}}, year = {{2016}}, } @article{5130, abstract = {{Unternehmen, die regelmäßig ihr Geschäftsfeldportfolio durch aktives M&A-Geschäft in Form von Verkäufen und Käufen steuern, erzielen deutlich bessere Ein- und Zweijahresrenditen für Aktionäre als alternative M&A-Strategien. Ursächlich hierfür ist u.a., dass die bekannten Effekte in Form von Abschlägen für z.B. diversifizierende Transaktionen oder Stock-Deals deutlich geringer ausfallen als bei Vergleichsgruppen wie z.B. One-Time-Deal Unternehmen. Dieser Beitrag analysiert die Gründe für den Erfolg von Portfoliomastern, Unternehmen die mehr als vier Deals in fünf Jahren durchführen. Durch ein professionalisiertes M&A-Management grenzen sie sich positiv in ihrer mittel- und langfristigen Renditeentwicklung gegenüber Strategic-Shiftern (zwei bis vier Deals) und One-Timern ab. Ihr Erfolg beruht darauf sowohl bei diversifizierenden als auch Stock-Deals bekannte übliche Performanceabschläge zu vermeiden und auch in volatilen Markphasen wertschaffende Deals umzusetzen.}}, author = {{Sievers, Sönke and Mehring, Oliver and Keienburg, Georg and Kengelbach, Jens}}, journal = {{Corporate Finance (VHB-JOURQUAL 4 Ranking C)}}, keywords = {{M&A, Erfolgsfaktoren, Transaktionsanzahl, Diversifizierung, Volatilität, Cash-Deals, Stock-Deals, Portfoliomaster}}, number = {{9}}, pages = {{283--290}}, publisher = {{Corporate Finance}}, title = {{{Erfolgsfaktoren bei Mergers and Acquisitions – Warum schaffen Portfoliomaster mehr Value Added?}}}, volume = {{81}}, year = {{2016}}, } @article{20867, abstract = {{This study examines the loan-pricing behavior of German banks for a large variety of retail and corporate loan products. We find that a bank’s operational efficiency is priced in bank loan rates and alters interest-setting behavior. Specifically, we establish that a higher degree of operational efficiency leads to lower loan markups, which makes prices more competitive and smoothes the setting of interest rates. By employing state-of-the-art stochastic frontier efficiency measures to capture a bank’s operational efficiency, we take a look at the bank customers’ perspective and demonstrate the extent to which borrowers benefit from cost-efficient banking.}}, author = {{Sievers, Sönke and Schlüter, Tobias and Busch, Ramona and Hartmann-Wendels, Thomas}}, journal = {{ Credit and Capital Markets – Kredit und Kapital (VHB-JOURQUAL 4 Ranking C)}}, number = {{1}}, pages = {{93--125}}, title = {{{Loan Pricing: Do Borrowers Benefit from Cost-Efficient Banking?}}}, doi = {{10.3790/ccm.49.1.93}}, volume = {{49}}, year = {{2016}}, } @article{54234, author = {{Bartlitz, David}}, journal = {{Entscheidungen zum Wirtschaftsrecht (EWiR)}}, number = {{8}}, pages = {{225--226}}, title = {{{Keine Verwirkung des Rechts zum Widerruf trotz Erklärung erst zwei Monate nach Darlehensrückführung und Zahlung einer Vorfälligkeitsentschädigung. Anmerkung zu OLG Frankfurt a.M., Urt. v. 27.01.2016 - 17 U 16/15}}}, year = {{2016}}, } @inproceedings{248, author = {{John, Thomas}}, booktitle = {{AIS SIGPRAG Pre-ICIS Workshop: Practice-based Design and Innovation of Digital Artifacts}}, location = {{Fort Worth, USA}}, title = {{{Supporting Business Model Idea Generation Through Machine-generated Ideas - Towards a Design Theory}}}, year = {{2015}}, } @techreport{249, abstract = {{We analyze the stability of networks when two intermediaries strategically form costly links to customers. We interpret these links as customer relationships that enable trade to sell a product. Equilibrium prices and equilibrium quantities on the output as well as on the input market are determined endogenously for a given network of customer relationships. We investigate in how far the substitutability of the intermediaries' products and the costs of link formation influence the intermediaries' equilibrium profits and thus have an impact on the incentives to strategically form relationships to customers. For networks with three customers we characterize locally stable networks, in particular existence is guaranteed for any degree of substitutability. Moreover for the special cases of perfect complements, independent products and perfect substitutes, local stability coincides with the stronger concept of Nash stability. Additionally, for networks with n customers we analyze stability regions for selected networks and determine their limits when n goes to infinity. It turns out that the shape of the stability regions for those networks does not significantly change compared to a setting with a small number of customers. }}, author = {{Brangewitz, Sonja and Haake, Claus-Jochen and Möhlmeier, Philipp}}, publisher = {{Universität Paderborn}}, title = {{{Strategic Formation of Customer Relationship Networks}}}, volume = {{91}}, year = {{2015}}, } @inproceedings{25322, author = {{Kopecki, Lukas}}, title = {{{A Metric for Candidate Selection for a Robust Opportunistic Container Routing in high Complex Distribution Centers}}}, year = {{2015}}, } @inproceedings{25323, author = {{Weber, Jens}}, booktitle = {{Proceedings of the 2015 Winter Simulation Conference}}, editor = {{Yilmaz, L and Chan, K. V and Moon, I and Roeder, T. M. K, T. M. K and Macal, C and Rossetti, M. D}}, title = {{{A Technical Approach of a Simulation-Based Optimization Platform for Setup-Preparation via Virtual Tooling by Testing the Optimization of Zero Point Positions in CNC-Applications}}}, year = {{2015}}, }