@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}},
}

@inproceedings{46693,
  author       = {{Münkhoff, Eva and Eggert, A. and Terho, H. and Haas, A. and Ulaga, W.}},
  booktitle    = {{ISBM 2014 Academic Conference, San Francisco, CA}},
  location     = {{San Francisco, CA}},
  title        = {{{Salespersons’ solution crafting capability: A knowledge-based perspective}}},
  year         = {{2014}},
}

@inproceedings{46694,
  author       = {{Eggert, A. and Haas, A. and Terho, H. and Ulaga, W. and Münkhoff, Eva}},
  booktitle    = {{ISBM 2014 Academic Conference, San Francisco, CA}},
  location     = {{San Francisco, CA}},
  title        = {{{Selling value in business markets: Why a powerful idea often fails}}},
  year         = {{2014}},
}

@article{41341,
  abstract     = {{<jats:p> In many business markets, manufacturers seek service-led growth to secure their existing positions and continue to grow in increasingly competitive environments. Using longitudinal data from 513 German mechanical engineering companies and latent growth curve modeling, this study offers a fine-grained view of the financial performance implications of industrial service strategies. By disentangling the revenue and profit implications of industrial service strategies, findings reveal that such strategies increase both the level and the growth of manufacturing firms’ revenue streams. In contrast, they reduce the level but improve the growth of manufacturers’ profits. Results further suggest that services supporting the clients’ actions (SSC) and services supporting the supplier’s product (SSP) affect performance outcomes in different ways. SSCs directly affect revenue and profit streams. In turn, SSPs display only indirect effects on financial performance mediated through SSCs. A moderator analysis identifies two organizational contingencies that facilitate service business success: Only companies with decentralized decision-making processes and a high share of loyal customers can expect favorable financial results from industrial service strategies. In summary, this research provides significant insights and managerial guidance for turning service strategies into financial successes. </jats:p>}},
  author       = {{Eggert, Andreas and Hogreve, Jens and Ulaga, Wolfgang and Münkhoff, Eva}},
  issn         = {{1094-6705}},
  journal      = {{Journal of Service Research}},
  keywords     = {{Organizational Behavior and Human Resource Management, Sociology and Political Science, Information Systems}},
  number       = {{1}},
  pages        = {{23--39}},
  publisher    = {{SAGE Publications}},
  title        = {{{Revenue and Profit Implications of Industrial Service Strategies}}},
  doi          = {{10.1177/1094670513485823}},
  volume       = {{17}},
  year         = {{2014}},
}

@article{56303,
  abstract     = {{<jats:title>Abstract</jats:title><jats:p>We analyze how foreign direct investment (FDI) affects employment security using administrative microdata for German employees. Measuring FDI intensity at the industry level enables us to take into account the sum of direct effects at multinationals as well as indirect effects of FDI throughout the affected industry. We find that both inward and outward FDI significantly reduce employment security. This is particularly the case for inward FDI coming from the western part of the European Union as well as for outward FDI going to Central and Eastern Europe. The effects are sizeable for older and low‐skilled workers.</jats:p>}},
  author       = {{Bachmann, Ronald and Baumgarten, Daniel and Stiebale, Joel}},
  issn         = {{0008-4085}},
  journal      = {{Canadian Journal of Economics}},
  number       = {{3}},
  pages        = {{720--757}},
  publisher    = {{Wiley}},
  title        = {{{Foreign direct investment, heterogeneous workers and employment security: Evidence from Germany}}},
  doi          = {{10.1111/caje.12094}},
  volume       = {{47}},
  year         = {{2014}},
}

@inproceedings{45928,
  author       = {{Gerholz, Karl-Heinz and Osthushenrich, Judith and Schwabl, Franziska}},
  location     = {{Stockholm}},
  title        = {{{Development of study programmes as an organisational challenge –A case study at German universities}}},
  year         = {{2014}},
}

@techreport{5036,
  author       = {{Fahr, Rene and Janssen, Elmar A. and Sureth-Sloane, Caren}},
  title        = {{{Can Tax Rate Changes Accelerate Investment Under Entry and Exit Flexibility? - Insights from an Economic Experiment}}},
  volume       = {{166}},
  year         = {{2014}},
}

@article{14918,
  author       = {{Maßbaum, Alexandra and Sureth-Sloane, Caren}},
  issn         = {{2198-3402}},
  journal      = {{Business Research}},
  number       = {{2}},
  pages        = {{147--169}},
  title        = {{{Thin Capitalization Rules and Entrepreneurial Capital Structure Decisions}}},
  doi          = {{10.1007/bf03342708}},
  volume       = {{2}},
  year         = {{2014}},
}

@article{2543,
  author       = {{Brangewitz, Sonja and Gamp, Jan-Philip}},
  issn         = {{0165-1765}},
  journal      = {{Economics Letters}},
  number       = {{2}},
  pages        = {{224--227}},
  publisher    = {{Elsevier}},
  title        = {{{Asymmetric Nash bargaining solutions and competitive payoffs}}},
  doi          = {{10.1016/j.econlet.2013.08.013}},
  volume       = {{121}},
  year         = {{2013}},
}

@techreport{2826,
  author       = {{Kundisch, Dennis}},
  pages        = {{84--87}},
  title        = {{{Good Practice Methoden: Klicker Fragen}}},
  year         = {{2013}},
}