@article{60006, author = {{Gutsche, Gunnar and Wetzel, Heike and Ziegler, Andreas}}, issn = {{0167-2681}}, journal = {{Journal of Economic Behavior & Organization}}, pages = {{491--508}}, publisher = {{Elsevier BV}}, title = {{{Determinants of individual sustainable investment behavior - A framed field experiment}}}, doi = {{10.1016/j.jebo.2023.03.016}}, volume = {{209}}, year = {{2023}}, } @inproceedings{50979, author = {{Ozuna, Edna and Steinhoff, Lena}}, publisher = {{Proceedings of the 52nd European Marketing Academy Conference (EMAC)}}, title = {{{Customer Misbehavior in the Peer-to-Peer Sharing Economy: The Mixed Role of Face-to-Face Interactions}}}, year = {{2023}}, } @inproceedings{50977, author = {{Ozuna, Edna and Steinhoff, Lena}}, publisher = {{2023 AMA Winter Academic Conference Proceedings}}, title = {{{Face-to-Face Interactions in Peer-to-Peer Sharing Economy Services: An Effective Barrier to Customer Misbehavior?}}}, year = {{2023}}, } @inproceedings{50975, author = {{Alberternst, B. and Giesler, M. and Steinhoff, Lena and Eggert, A.}}, publisher = {{2023 AMA Winter Academic Conference Proceedings}}, title = {{{The Consumerization of Care: How Capitalism Is Co-Opting Solidarity}}}, year = {{2023}}, } @article{29050, abstract = {{This study examines GAAP effective tax rate (ETR) visibility as a distinct disclosure choice in firms’ financial statements. By applying a game-theory disclosure model for the voluntary disclosure strategies of firms, in a tax setting, we argue that firms face a trade-off in their ETR disclosure decisions. On the one hand, firms have an incentive to enhance their ETR disclosure when the ratio offers shareholders ‘favourable conditions’, for example, higher expected after-tax cash flows. On the other hand, the disclosure of a favourable low ETR could attract the attention of tax auditors and the public and ultimately result in disclosure costs. We empirically test disclosure behaviour by examining the relation between disclosure visibility and different ETR conditions that reflect different stakeholder-specific costs and benefits. While we find that unfavourable ETR conditions are not highlighted, we observe higher disclosure visibility for favourable ETRs (smooth, close to the industry average, and decreasing ETRs). Additional analyses reveal that this high visibility is characteristic of firm years with only moderately decreasing ETRs at usual ETR levels, while extreme ETRs are not highlighted. Interestingly and in contrast to our main results, a subsample of family firms does not seem to highlight favourable ETRs.}}, author = {{Flagmeier, Vanessa and Müller, Jens and Sureth-Sloane, Caren}}, journal = {{Accounting and Business Research}}, number = {{1}}, pages = {{1--37}}, title = {{{When Do Firms Highlight Their Effective Tax Rate?}}}, doi = {{10.1080/00014788.2021.1958669}}, volume = {{53}}, year = {{2023}}, } @article{47431, author = {{Burmeister, Sascha Christian and Guericke, Daniela and Schryen, Guido}}, journal = {{Flexible Services and Manufacturing Journal}}, pages = {{1530 -- 1570}}, publisher = {{Springer}}, title = {{{A Memetic NSGA-II for the Multi-Objective Flexible Job Shop Scheduling Problem with Real-time Energy Tariffs}}}, doi = {{10.1007/s10696-023-09517-7}}, volume = {{36}}, year = {{2023}}, } @inproceedings{33722, author = {{Müller, Michelle and Neumann, Jürgen}}, booktitle = {{Proceedings of the 56th Hawaii International Conference on System Sciences (HICSS)}}, location = {{Maui, Hawaii, USA}}, title = {{{Bring me my Meal on your Wheel - An Empirical Analysis of the Impact of Food Delivery Platforms on Local Restaurant Employment}}}, year = {{2023}}, } @techreport{48979, author = {{Maiterth, Ralf and Sureth-Sloane, Caren and Dyck, Daniel and Heinemann-Heile, Vanessa}}, publisher = {{TRR 266 Accounting for Transparency}}, title = {{{GBP-Monitor: Betriebswirtschaftliche Einschätzungen und Erwartungen von Unternehmen in Deutschland. Unternehmenstrends im November 2023}}}, doi = {{10.52569/DURP4114}}, year = {{2023}}, } @techreport{49092, author = {{Amberger, Harald and Siahaan, Fernando and Sureth-Sloane, Caren}}, title = {{{The Cost of Tax Simplification: Evidence from Risk-taking in a Turnover-based Corporate Tax System}}}, doi = {{10.2139/ssrn.4589055}}, year = {{2023}}, } @techreport{49293, author = {{Heinemann-Heile, Vanessa and Maiterth, Ralf and Sureth-Sloane, Caren}}, title = {{{Umfrage: Beurteilung Investitionsfördernder Maßnahmen durch Unternehmen im Handwerk}}}, doi = {{10.52569/URLT9672}}, year = {{2023}}, } @techreport{49549, author = {{Harst, Simon and Schanz, Deborah and Siegel, Felix and Sureth-Sloane, Caren}}, publisher = {{TRR 266 Accounting for Transparency}}, title = {{{2022 Global MNC Tax Complexity Survey}}}, doi = {{10.52569/VKAO7696}}, year = {{2023}}, } @inproceedings{51209, author = {{Hanselle, Jonas Manuel and Kornowicz, Jaroslaw and Heid, Stefan and Thommes, Kirsten and Hüllermeier, Eyke}}, booktitle = {{LWDA’23: Learning, Knowledge, Data, Analysis. }}, editor = {{Leyer, M and Wichmann, J}}, issn = {{1613-0073}}, title = {{{Comparing Humans and Algorithms in Feature Ranking: A Case-Study in the Medical Domain}}}, year = {{2023}}, } @inproceedings{52718, author = {{Büker, Ronja and Jenert, Tobias and Fahrbach, Manuel}}, booktitle = {{Jahrestagung der Sektion Berufs- und Wirtschaftspädagogik der Deutschen Gesellschaft für Erziehungswissenschaft}}, location = {{Flensburg}}, title = {{{Vorstellung eines Trainings zur Förderung des selbstregulierten unternehmerischen Lernens in der Entrepreneurship-Education.}}}, year = {{2023}}, } @inproceedings{52720, author = {{Jenert, Tobias and Büker, Ronja}}, booktitle = {{20th Biennial EARLI Conference}}, location = {{Thessaloniki}}, title = {{{Designing Self-Regulation interventions for different target groups in Entrepreneurship Education }}}, year = {{2023}}, } @inproceedings{57823, author = {{Büker, Ronja and Bellwald, Noah}}, booktitle = {{Jahrestagung der Sektion Berufs- und Wirtschaftspädagogik der Deutschen Gesellschaft für Erziehungswissenschaft}}, location = {{Flensburg}}, title = {{{Selbstregulation von Unternehmer*innen - eine latente Klassenanalyse}}}, year = {{2023}}, } @article{45720, author = {{Steinhoff, Lena and Liu, J. (S.) and Li, X. and Palmatier, R. W.}}, journal = {{Journal of International Marketing}}, number = {{1}}, pages = {{1--31}}, title = {{{Customer Engagement in International Markets}}}, doi = {{10.1177/1069031X221099211}}, volume = {{31}}, year = {{2023}}, } @inproceedings{46646, author = {{Althaus, Maike and Grieger, Nicole and Vorbohle, Christian and Müller, Michelle and Kundisch, Dennis}}, booktitle = {{Proceedings of the 15th Mediterranean Conference on Information Systems (MCIS)}}, location = {{Madrid, Spanien}}, title = {{{Business Models for Cultural Event Platforms - A Taxonomy Approach}}}, year = {{2023}}, } @article{53831, author = {{Bartlitz, David and Gräfe, Alexander and Gilch, Luis}}, issn = {{1556-5068}}, journal = {{Consumer Behavioral Finance eJournal}}, pages = {{1--24}}, publisher = {{Elsevier BV}}, title = {{{The Reasonable Investor, Ex Ante Information and Ad Hoc Announcements}}}, doi = {{10.2139/ssrn.4482987}}, year = {{2023}}, } @article{54193, author = {{Bartlitz, David}}, journal = {{iff Infobrief}}, number = {{17}}, pages = {{1--12}}, title = {{{Unangemessene Benachteiligung durch Entgeltklausel in Ansparphase eines Bausparvertrags. Besprechung zu BGH, Urt. v. 15.11.2022 - XI ZR 551/21 - BGHZ 235, 102-117}}}, year = {{2023}}, } @inbook{60429, author = {{Bartlitz, David and Hoffmann, Jochen}}, booktitle = {{Kommentar zum Gesetz betreffend die Gesellschaften mit beschränkter Haftung (GmbH-Gesetz)}}, editor = {{Michalski, Lutz and Heidinger, Andreas and Leible, Stefan and Schmidt, Jessica}}, publisher = {{C.H. Beck}}, title = {{{§§ 53, 54 GmbHG (Satzungsänderungen), Bd. 2: §§ 35-88 GmbHG, EGGmbHG}}}, volume = {{2}}, year = {{2023}}, }