@inbook{45735,
  author       = {{Eggert, A. and Garnefeld, I. and Steinhoff, Lena}},
  booktitle    = {{Customer & Service Systems, Special Issue: Customer Empowerment, 1 (1)}},
  editor       = {{Geyer-Schulz, A. and Meyer-Waarden, L.}},
  pages        = {{31--36}},
  publisher    = {{KIT Scientific Publishing}},
  title        = {{{How Profound Is the Allure of Endowed Status in Hierarchical Loyalty Programs?}}},
  doi          = {{10.5445/KSP/1000038784/04}},
  year         = {{2014}},
}

@inbook{45736,
  author       = {{Steinhoff, Lena and Palmatier, R. W.}},
  booktitle    = {{Customer & Service Systems, Special Issue: Customer Empowerment, 1 (1)}},
  editor       = {{Geyer-Schulz, A. and Meyer-Waarden, L.}},
  pages        = {{147--152}},
  publisher    = {{KIT Scientific Publishing}},
  title        = {{{Three Perspectives for Making Loyalty Programs More Effective}}},
  doi          = {{10.5445/KSP/1000038784/16}},
  year         = {{2014}},
}

@techreport{45755,
  author       = {{Henderson, C. M. and Steinhoff, Lena and Palmatier, R. W.}},
  pages        = {{14--121}},
  title        = {{{Consequences of Customer Engagement: How Customer Engagement Alters the Effects of Habit-, Dependence-, and Relationship-Based Intrinsic Loyalty, Marketing Science Institute (MSI) Working Paper Series.}}},
  year         = {{2014}},
}

@phdthesis{46059,
  author       = {{Kortebusch, Pia}},
  title        = {{{Zur Attraktivität von Advance Tax Rulings (ATRs) und Advance Pricing Agreements (APAs) für Investoren und Steuerbehörden: The Attractiveness of Advance Tax Rulings (ATRs) and Advance Pricing Agreements(APAs) for Investors and Tax Authorities, Synopse zur Dissertation}}},
  year         = {{2014}},
}

@misc{48233,
  author       = {{Schneider, Jennifer}},
  title        = {{{AGnovel and other Graphic novels like Twilight}}},
  year         = {{2014}},
}

@article{4425,
  abstract     = {{Designbasierte Forschung zielt darauf, praktische Problemstellungen zu lösen und gleichzeitig wissenschaftliche Theorien (weiter) zu entwickeln. Dabei durchläuft designbasierte Forschung in der Regel die Phasen der Problemdefinition, der Entwicklung eines didaktischen Designs, der zyklischen Design-Implementation sowie der Evaluation und Reflexion in enger Kooperation von Wissenschaft und Praxis. Inwieweit es mittels designbasierter Forschung gelingen kann, wissenschaftliche Gültigkeit und praktische Relevanz von Forschung gleichermassen zu steigern, wird im Beitrag anhand des Konzepts multipler Signifikanzen erörtert. Dabei wird diskutiert, wie die Gestaltung der Kooperation von Forschenden und Praktikern/-innen dazu beitragen kann, die praktische, statistische, klinische und wirtschaftliche Signifikanz des designbasierten Forschungsprozesses sicherzustellen.}},
  author       = {{Brahm, Taiga and Jenert, Tobias}},
  issn         = {{0172-2875}},
  journal      = {{Zeitschrift für Berufs-und Wirtschaftspädagogik-Beihefte (ZBW-B)}},
  keywords     = {{Design-based research, design research, validity, significance, Bildungsforschung, designbasierte Forschung, Wissenschafts-Praxis-Kommunikation}},
  number       = {{Band 27}},
  pages        = {{45--62}},
  publisher    = {{Steiner}},
  title        = {{{Wissenschafts-Praxis-Kooperation in designbasierter Forschung: Im Spannungsfeld zwischen wissenschaftlicher Gültigkeit und praktischer Relevanz}}},
  year         = {{2014}},
}

@article{4426,
  abstract     = {{Beim Übergang von der Schule in die Hochschule stehen Studienanfänger/innen einer Vielzahl von Herausforderungen gegenüber (z. B. Ankommen am Studienort, Bewältigung der Studienanforderungen). Dabei gibt es - abgesehen von deskriptiven Untersuchungen - kaum gesicherte Forschungsergebnisse darüber, in welchem Umfang individuell unterschiedliche Eingangsvoraussetzungen die wahrgenommene Intensität der Übergangsherausforderungen beeinflussen. Mittels einer Längsschnittstudie wird eine Kohorte von Studienanfängerinnen und -anfängern anhand ihrer Selbstwirksamkeit in Gruppen eingeteilt. Es wird gezeigt, dass diese Gruppen sich auch im Ausmass der erwarteten und erlebten Herausforderungen des ersten Studienjahres signifikant unterscheiden.}},
  author       = {{Brahm, Taiga and Jenert, Tobias and Wagner, Dietrich}},
  issn         = {{2219-6994}},
  journal      = {{Zeitschrift für Hochschulentwicklung}},
  keywords     = {{Studienanfänger/innen, Herausforderungen, Übergang, Selbstwirksamkeit, Angst}},
  number       = {{5}},
  pages        = {{63--82}},
  publisher    = {{Books on Demand }},
  title        = {{{Nicht für alle gleich: subjektive Wahrnehmungen des Übergangs Schule-Hochschule}}},
  volume       = {{9}},
  year         = {{2014}},
}

@article{53835,
  author       = {{Bartlitz, David}},
  journal      = {{Zeitschrift für Bankrecht und Bankwirtschaft (ZBB)}},
  number       = {{4}},
  title        = {{{Die Verjährung des Anspruchs auf Rückerstattung des Bearbeitungsentgelts}}},
  year         = {{2014}},
}

@article{53834,
  author       = {{Bartlitz, David and Hoffmann, Jochen}},
  journal      = {{Zeitschrift für Wirtschaftsrecht (ZIP)}},
  number       = {{32}},
  title        = {{{Zeitenwende: Aufklärungspflicht auch über Innenprovisionen}}},
  year         = {{2014}},
}

@article{53843,
  author       = {{Bartlitz, David}},
  journal      = {{Journal on European History of Law (JEHL)}},
  number       = {{1}},
  pages        = {{31--38}},
  title        = {{{Der philosophisch argumentierende Jurist - Versuch einer philosophischen Deutung der Irrtumskategorien des römischen Kaufrechts}}},
  year         = {{2014}},
}

@article{54201,
  author       = {{Bartlitz, David}},
  journal      = {{Neue Juristische Wochenschrift (NJW)}},
  number       = {{27}},
  pages        = {{1944--1945}},
  title        = {{{Sanktionen bei mangelnder Bonitätsprüfung durch den Kreditgeber bei Verbraucherkrediten. Anmerkung zu EuGH, Urt. v. 27.03.2014 - C-565/12}}},
  year         = {{2014}},
}

@article{54194,
  author       = {{Bartlitz, David and Hoffmann, Jochen}},
  journal      = {{Wertpapier-Mitteilungen (WM)}},
  number       = {{49}},
  pages        = {{2297--2304}},
  title        = {{{Erläuterungs- und Bonitätsprüfungspflicht im Verbraucherkreditrecht}}},
  year         = {{2014}},
}

@inproceedings{37107,
  author       = {{Florou, Annita and Kosi, Urska}},
  location     = {{Graz, Austria}},
  title        = {{{Does mandatory IFRS adoption facilitate debt financing? }}},
  year         = {{2014}},
}

@techreport{37090,
  author       = {{Koren, Jernej and Kosi, Urska and Valentincic, Aljosa}},
  title        = {{{Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk}}},
  year         = {{2014}},
}

@inproceedings{2742,
  author       = {{Beutner, Marc and Kundisch, Dennis and Magenheim, J. and Zoyke, A.}},
  booktitle    = {{Proceedings of the World Conference on E-Learning}},
  location     = {{New Orleans, USA}},
  pages        = {{197 --  204}},
  title        = {{{Support, Supervision, Feedback and Lecturers Role in the use of the Classroom Response Systems PINGO}}},
  year         = {{2014}},
}

@article{4037,
  abstract     = {{This study examines the determinants of financial firms' lobbying behaviour in the replacement process of International Financial Reporting Standard 4 (IFRS 4) Insurance Contracts. Based on comment letters in response to International Accounting Standards Board's (IASB) Exposure Draft 2010/8, we investigate firms' lobbying decisions and their long-term lobbying intensity. Using an international sample of publicly listed financial firms, we show that insurance companies and financially constrained IFRS firms are more likely to lobby the IASB. We also examine the long-term lobbying activity in the IFRS 4 replacement process during the years 2007–2010. We find that insurance companies and firms with dispersed ownership lobby more. Our results are stronger for IFRS firms compared to US generally accepted accounting principles users. Overall, we document intense lobbying by financial firms and present results that are largely consistent with economic consequences of anticipated accounting changes being the main driver of firms' lobbying behaviour. These results are in line with prior findings for non-financial firms.}},
  author       = {{Kosi, Urska and Reither, Antonia}},
  journal      = {{Accounting in Europe}},
  keywords     = {{standard setting, IASB, corporate lobbying, financial firms, IFRS 4}},
  number       = {{1}},
  pages        = {{89--112}},
  title        = {{{Determinants of corporate participation in the IFRS 4 (insurance contracts) replacement process}}},
  doi          = {{10.1080/17449480.2014.897459}},
  volume       = {{11}},
  year         = {{2014}},
}

@article{4879,
  abstract     = {{This study examines the effect of audit on private firms’ cost of debt. We use a sample of 1,949 small private firms operating in the period 2006-2010 with optional financial statement audit. High quality data allows us to construct a more precise interest rate measure than existing studies employ. After controlling for obvious sources of demand for voluntary audits (ownership complexity, subsidiary status, bank relations), we find a robust central result that voluntary audits increase rather than decrease the cost of debt financing, contrary to several existing studies. This finding indicates that voluntary audits are generally treated as “adopting a label” and penalised by creditors, regardless of the perceived auditor quality as a result of the lemon problem in the audit market. Even Big-4 audits increase the cost of debt, likely as a result due to the lemon problem in the audit market, although the increase is smaller than for non-Big-4 audits. The results are sensitive to the estimation method used (OLS, Heckman’s two-step, PSM) and (sub-)sample selection. We show that disregarding the underlying assumptions of these estimation methods may lead to incorrect inferences. Additional analyses show that audited firms’ reported earnings are less informative about future operating performance than earnings of their unaudited counterparts. Our results also indicate that results are sensitive to cost of debt definition and this might have affected the results reported in the existing literature. }},
  author       = {{Koren, Jernej and Kosi, Urska and Valentincic, Aljosa}},
  journal      = {{SSRN Electronic Journal }},
  title        = {{{Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?}}},
  year         = {{2014}},
}

@phdthesis{46588,
  author       = {{Janssen, Elmar}},
  title        = {{{The Influence of Peers and Politics on Economic Outcomes - Empirical and Experimental Evidence in the Fields of Social Norms, Politically Connected Firms, Taxation and Climate Change}}},
  year         = {{2014}},
}

@inproceedings{46695,
  author       = {{Eggert, A. and Münkhoff, Eva and Thiesbrummel, C.}},
  booktitle    = {{43rd EMAC Annual Conference, Valencia}},
  location     = {{Valencia}},
  title        = {{{Service transition: A viable option for manufacturing companies with declining financial performance?}}},
  year         = {{2014}},
}

@inproceedings{46692,
  author       = {{Kanuri, V. and Münkhoff, Eva and Scheer, L. K.}},
  booktitle    = {{ISBM 2014 Academic Conference, San Francisco, CA}},
  location     = {{San Francisco, CA}},
  title        = {{{Service transition versus service infusion: Different pathways to success for service-oriented manufacturers?}}},
  year         = {{2014}},
}