@inproceedings{57833,
author = {{Jenert, Tobias and Büker, Ronja}},
booktitle = {{EARLI SIG 4 & 17 Conference 2024}},
location = {{Utrecht, Netherlands}},
title = {{{Education through Entrepreneurship: Developing self-direct competencies in Higher Education}}},
year = {{2024}},
}
@book{58095,
editor = {{Scharlau, Ingrid and Jenert, Tobias}},
publisher = {{Barbara Budrich}},
title = {{{Wissenschaftsdidaktik als kritische Kommunikationsanalyse. Ein Sammelband zur Weiterführung eines Gedankens von Ludwig Huber,}}},
year = {{2024}},
}
@article{62999,
abstract = {{PurposeAcademic research has intensively analyzed the relationship between market concentration or market power and banking stability but provides ambiguous results, which are summarized under the concentration-stability/fragility view. We provide empirical evidence that the mixed results are due to the difficulty of identifying reliable variables to measure concentration and market power.Design/methodology/approachUsing data from 3,943 banks operating in the European Union (EU)-15 between 2013 and 2020, we employ linear regression models on panel data. Banking market concentration is measured by the Herfindahl–Hirschman Index (HHI), and market power is estimated by the product-specific Lerner Indices for the loan and deposit market, respectively.FindingsOur analysis reveals a significantly stability-decreasing impact of market concentration (HHI) and a significantly stability-increasing effect of market power (Lerner Indices). In addition, we provide evidence for a weak (or even absent) empirical relationship between the (non)structural measures, challenging the validity of the structure-conduct-performance (SCP) paradigm. Our baseline findings remain robust, especially when controlling for a likely reverse causality.Originality/valueOur results suggest that the HHI may reflect other factors beyond market power that influence banking stability. Thus, banking supervisors and competition authorities should investigate market concentration and market power simultaneously while considering their joint impact on banking stability.}},
author = {{Herwald, Sarah and Voigt, Simone and Uhde, André}},
issn = {{1526-5943}},
journal = {{The Journal of Risk Finance}},
number = {{3}},
pages = {{510--536}},
publisher = {{Emerald}},
title = {{{The impact of market concentration and market power on banking stability – evidence from Europe}}},
doi = {{10.1108/jrf-03-2023-0075}},
volume = {{25}},
year = {{2024}},
}
@article{61751,
author = {{Müller, Jens and Flagmeier, Vanessa}},
journal = {{Schmalenbach Journal of Business Research}},
pages = {{495 -- 532}},
title = {{{Tax Loss Carryforward Disclosure}}},
doi = {{10.1007/s41471-024-00187-1}},
volume = {{76}},
year = {{2024}},
}
@inproceedings{63201,
author = {{Hövel, Gilbert Georg and Schütz, Florian and Trang, Simon Thanh-Nam}},
booktitle = {{PACIS 2024 Proceedings}},
editor = {{Hövel, Gilbert and Schütz, Florian and Trang, Simon}},
title = {{{Using Digital Nudging in Medical decision-making – A Taxonomy to Inform Research and Practice}}},
year = {{2024}},
}
@inproceedings{63202,
author = {{Hövel, Gilbert Georg and Veynshter, Anton and Schütz, Florian and Trang, Simon Thanh-Nam}},
booktitle = {{ECIS 2024 Proceedings}},
title = {{{Will the Ransom Be Paid? Examining Influencing Factors of the Ransomware-Payment Decision}}},
year = {{2024}},
}
@inproceedings{63204,
author = {{Schütz, Florian and Lukowitsch, Alexander and Hövel, Gilbert and Trang, Simon}},
booktitle = {{ ECIS 2024 Proceedings}},
title = {{{The Lower the Risk, the Lower the Premium? Conceptualizing an Artifact for Usage-Based Pricing of Personal Cyber Insurance Policies}}},
year = {{2024}},
}
@inproceedings{63200,
author = {{Schütz, Florian and Steenken, Lennart and Menck, jannes and Hugenberg, Simon and Köpfer, Patricia and Hövel, Gilbert and Trang, Simon}},
booktitle = {{PACIS 2024}},
title = {{{Fortifying the Human Firewall: Designing a Virtual Reality-Based Test to Measure Individuals' Cyber Security Competencies}}},
year = {{2024}},
}
@inproceedings{63203,
author = {{Brinkmeier, Tim and Hövel, Gilbert Georg and Trang, Simon Thanh-Nam}},
editor = {{Brinkmeier, Tim}},
title = {{{Do Investors Surf the Darknet? Exploring the Impact of Darknet Announcements on Market Reactions}}},
year = {{2024}},
}
@article{55658,
author = {{Azmi Shabestari, Mehrzad and Safaei, Reyhaneh}},
journal = {{Bulletin for International Taxation}},
number = {{6}},
pages = {{224--239}},
title = {{{The Effect of Uncertainty Regarding Transfer Pricing Regulations and Administrative Practices on Corporate Investment Decisions}}},
doi = {{10.59403/8cbkga}},
volume = {{78}},
year = {{2024}},
}
@article{57546,
author = {{Bischof, Jannis and Gassen, Joachim and Rohlfing-Bastian, Anna and Rostam-Afschar, Davud and Sureth-Sloane, Caren}},
journal = {{Schmalenbach Journal of Business Research }},
title = {{{Accounting for Transparency: a Framework and Three Applications in Tax, Managerial, and Financial Accounting}}},
doi = {{10.1007/s41471-024-00200-7}},
year = {{2024}},
}
@article{54530,
author = {{Schulz, Kim Alina and Sureth-Sloane, Caren}},
journal = {{Steuer und Wirtschaft}},
number = {{4}},
pages = {{335--353}},
title = {{{Tax Compliance Management Systeme in deutschen Betriebsprüfungen – Eine Analyse praktischer Erfahrungen}}},
volume = {{101}},
year = {{2024}},
}
@article{47424,
author = {{Burmeister, Sascha Christian and Guericke, Daniela and Schryen, Guido}},
journal = {{Flexible Services and Manufacturing Journal}},
title = {{{A Memetic NSGA-II for the Multi-Objective Flexible Job Shop Scheduling Problem with Real-time Energy Tariffs}}},
year = {{2024}},
}
@article{35637,
abstract = {{Individual cognitive functioning declines over time. We seek to understand how adverse physical health shocks in older ages contribute to this development. By use of event-study methods and data from the USA, England, and several countries in Continental Europe, we find evidence that health shocks lead to an immediate and persistent decline in cognitive functioning. This robust finding holds in all regions representing different health insurance systems and seems to be independent of underlying individual demographic characteristics such as sex and age. We also ask whether variables that are susceptible to policy action can reduce the negative consequences of a health shock. Our results suggest that neither compulsory education nor retirement regulations moderate the effects, thus emphasizing the importance for cognitive functioning of maintaining good physical health in old age.}},
author = {{Schiele, Valentin and Schmitz, Hendrik}},
journal = {{European Economic Review}},
title = {{{Understanding cognitive decline in older ages: The role of health shocks}}},
doi = {{10.1016/j.euroecorev.2022.104320}},
volume = {{151}},
year = {{2023}},
}
@inproceedings{48285,
author = {{Lebedeva, Anastasia and Kornowicz, Jaroslaw and Lammert, Olesja and Papenkordt, Jörg}},
booktitle = {{Artificial Intelligence in HCI}},
title = {{{The Role of Response Time for Algorithm Aversion in Fast and Slow Thinking Tasks}}},
doi = {{10.1007/978-3-031-35891-3_9}},
year = {{2023}},
}
@inproceedings{47976,
author = {{Papenkordt, Jörg and Ngonga-Ngomo, Axel-Cyrille and Thommes, Kirsten}},
booktitle = {{Academy of Management Proceedings}},
title = {{{Are Numbers or Words the Key to User Reliance on AI?}}},
doi = {{10.5465/AMPROC.2023.12946}},
year = {{2023}},
}
@article{49213,
author = {{Schneider, Martin and Radermacher, Katharina}},
issn = {{0032-3446}},
journal = {{Die Politische Meinung}},
number = {{580}},
pages = {{63--67}},
title = {{{Employer Branding - Wie Arbeitgeber strategisch gegen den Arbeitskräftemangel vorgehen. }}},
year = {{2023}},
}
@article{49309,
abstract = {{I study the effect of heterogeneous beliefs about asset prices on the long-term behavior of financial markets. Starting from the ideas of Abreu and Brunnermeier (Citation2003), a two-dimensional system of differential equations is developed. The first dynamic variable is the asset price growth rate. The second dynamic variable is the number of investors who believe that asset prices are abnormally high. In a phase plane analysis, I find both stable and unstable equilibria, depending on the spread of information and the response to other agents’ beliefs. If individuals try to increase their returns while perceiving more overpricing, these equilibria can be spirals or even approach limit cycles. Although I intend to study general price patterns, abnormally high asset prices can be caused by financial bubbles. In this model, bubbles can emerge and deflate both in cycles or directly, or they can grow until they burst. Further, I analyze market behavior after a central bank increases the interest rate. This can lead to new stable equilibria, but the emergence and bursting of bubbles cannot be prevented.}},
author = {{Burs, Carina}},
issn = {{2332-2039}},
journal = {{Cogent Economics & Finance}},
keywords = {{asset pricing, subjective information, stability conditions, monetary policy, risk aversion}},
number = {{2}},
publisher = {{Informa UK Limited}},
title = {{{A model of cycles and bubbles under heterogeneous beliefs in financial markets}}},
doi = {{10.1080/23322039.2023.2272485}},
volume = {{11}},
year = {{2023}},
}
@inbook{47927,
author = {{Grüttner, Niclas Christian}},
booktitle = {{50 Jahre Universität Paderborn. Studentische Forschungsprojekte zur Gründungsgeschichte. Ein Rückblick}},
editor = {{Pöppinghege, Rainer}},
pages = {{6--33}},
title = {{{Frühe Versuche zur Etablierung des Hochschulstandorts Paderborn (1945-1970)}}},
year = {{2023}},
}
@article{48086,
abstract = {{Individuals strive to make decisions that are consistent with not only their consumer preferences but also their psychological needs. However, they are confronted with complex, ambiguous or even false information. Ideologies and belief systems provide guidance when processing and evaluating information and give a coherent and comprehensible interpretation of reality. The first question is: why is an individual attracted to a particular ideology? Individuals choose ideologies that resonate with their subjective psychological needs and preferences. Second, how do individuals search for ideologies and find out which suit them best? We model an individual’s sequential information search for the best matching ideologies by applying Bayesian learning and utility optimization. Additional information enhances utility by reducing uncertainty. As a search is costly, the process may stop once an individual adopts an ideology even if the information set remains incomplete. Third, once they have chosen a particular ideology, individuals adhere to its rules and norms when making everyday decisions. Consumers not only physically consume, but they also act in accordance with their psychological needs.}},
author = {{Burs, Carina and Gries, Thomas and Müller, Veronika}},
issn = {{2158-3609}},
journal = {{Journal of Organizational Psychology}},
keywords = {{Economics, Ideology, Decision-making}},
number = {{1}},
publisher = {{North American Business Press}},
title = {{{The Choice of Ideology and Everyday Decisions}}},
doi = {{10.33423/jop.v23i1.6033}},
volume = {{23}},
year = {{2023}},
}