@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}},
}

@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}},
}

@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}},
}

@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}},
}