@article{62734,
  author       = {{Bornemann, Tobias and Kelley, Stacie and Osswald, Benjamin}},
  journal      = {{Journal of the American Taxation Association}},
  number       = {{2}},
  pages        = {{1--28}},
  title        = {{{The Effect of Intellectual Property Boxes on Innovative Activity and Tax Benefits}}},
  doi          = {{10.2308/JATA-2021-013}},
  volume       = {{45}},
  year         = {{2023}},
}

@article{62735,
  author       = {{Bornemann, Tobias and Jacob, Martin and Sailer, Mariana}},
  journal      = {{The Accounting Review}},
  number       = {{2}},
  pages        = {{31--58}},
  title        = {{{Do Corporate Taxes Affect Executive Compensation?}}},
  doi          = {{10.2308/TAR-2019-0567}},
  volume       = {{98}},
  year         = {{2023}},
}

@article{46042,
  author       = {{Koch, Reinald and Holtmann, Svea and Giese, Henning}},
  issn         = {{0044-2372}},
  journal      = {{Journal of Business Economics}},
  number       = {{1-2}},
  pages        = {{59--109}},
  publisher    = {{Springer Science and Business Media LLC}},
  title        = {{{Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises}}},
  doi          = {{10.1007/s11573-022-01134-4}},
  volume       = {{93}},
  year         = {{2023}},
}

@article{42897,
  author       = {{Fochmann, Martin and Heinemann-Heile, Vanessa and Huber, Hans-Peter and Maiterth, Ralf and Sureth-Sloane, Caren}},
  journal      = {{Steuer und Wirtschaft}},
  number       = {{2}},
  pages        = {{171--187}},
  title        = {{{Zusatzkosten der Besteuerung – Eine Analyse des steuerlichen Verwaltungsaufwands und der subjektiv wahrgenommenen Steuerbelastung}}},
  volume       = {{100}},
  year         = {{2023}},
}

@article{42635,
  author       = {{Greil, Stefan and Overesch, Michael and Rohlfing-Bastian, Anna and Schreiber, Ulrich and Sureth-Sloane, Caren}},
  journal      = {{Intertax}},
  number       = {{4}},
  pages        = {{272--289}},
  title        = {{{Towards an Amended Arm´s Length Principle - Tackling Complexity and Implementing Destination Rules in Transfer Pricing}}},
  volume       = {{51}},
  year         = {{2023}},
}

@inproceedings{65453,
  author       = {{Kückmann, Marie-Ann and Breuing, Friederike and Kundisch, Heike}},
  location     = {{Paderborn}},
  title        = {{{Wandel mit dem Stift gestalten - Ein exploratives Lehrformat zur Digitalen Transformation in einer mediatisierten Welt}}},
  year         = {{2023}},
}

@inproceedings{65900,
  author       = {{Breuing, Friederike}},
  location     = {{Köln}},
  title        = {{{Von Facilitation und Prozessbegleitung - den bisher unterschätzten Kräften?! Einblicke in die Themeneingrenzungsphase}}},
  year         = {{2023}},
}

@article{66111,
  author       = {{Radermacher, Katharina and Schneider, Martin}},
  issn         = {{0032-3446}},
  journal      = {{Die Politische Meinung}},
  number       = {{580}},
  title        = {{{Employer Branding - Wie Arbeitgeber strategisch gegen den Arbeitskräftemangel vorgehen.}}},
  volume       = {{68}},
  year         = {{2023}},
}

@article{25041,
  author       = {{Pelster, Matthias and Schaltegger, Stefan}},
  journal      = {{Business Ethics, the Environment & Responsibility}},
  number       = {{1}},
  pages        = {{80--99}},
  title        = {{{The dark triad and corporate sustainability: An empirical analysis of personality traits of middle managers}}},
  doi          = {{10.1111/beer.12398}},
  volume       = {{ 31}},
  year         = {{2022}},
}

@inproceedings{24579,
  author       = {{Müller, Michelle and Neumann, Jürgen and Kundisch, Dennis}},
  booktitle    = {{Proceedings of the 55th Hawaii International Conference on System Sciences (HICSS)}},
  location     = {{Maui, Hawaii, USA}},
  title        = {{{Dear Guests, please pay for my license – Analyzing the heterogenous cost-pass-through of commercial and non-commercial rental suppliers in response to regulatory policies}}},
  year         = {{2022}},
}

@inproceedings{24581,
  author       = {{Seutter, Janina and Müller, Michelle and Müller, Stefanie Jutta Marianne and Kundisch, Dennis}},
  booktitle    = {{Proceedings of the 55th Hawaii International Conference on System Sciences (HICSS)}},
  location     = {{Maui, Hawaii, USA}},
  title        = {{{Moment or Movement – An Empirical Analysis of the Heterogeneous Impact of Media Attention on Charitable Crowdfunding Campaigns}}},
  year         = {{2022}},
}

@inproceedings{29146,
  author       = {{zur Heiden, Philipp and Priefer, Jennifer and Beverungen, Daniel}},
  booktitle    = {{Proceedings of the 55th Hawaii International Conference on System Sciences}},
  editor       = {{Bui, Tung X.}},
  isbn         = {{978-0-9981331-5-7}},
  location     = {{Honolulu, HI}},
  title        = {{{Utilizing Geographic Information Systems for Condition-Based Maintenance on the Energy Distribution Grid}}},
  year         = {{2022}},
}

@inproceedings{29147,
  author       = {{Herwix, Alexander and zur Heiden, Philipp}},
  booktitle    = {{Proceedings of the 55th Hawaii International Conference on System Sciences}},
  editor       = {{Bui, Tung X.}},
  isbn         = {{978-0-9981331-5-7}},
  location     = {{Honolulu, HI}},
  title        = {{{Context in Design Science Research: Taxonomy and Framework}}},
  year         = {{2022}},
}

@inproceedings{29148,
  author       = {{zur Heiden, Philipp and Beverungen, Daniel}},
  booktitle    = {{Proceedings of the 55th Hawaii International Conference on System Sciences}},
  editor       = {{Bui, Tung X.}},
  isbn         = {{978-0-9981331-5-7}},
  location     = {{Honolulu, HI}},
  title        = {{{A Renaissance of Context in Design Science Research}}},
  year         = {{2022}},
}

@inproceedings{27280,
  author       = {{Schoormann, T. and Möller, F. and Szopinski, Daniel}},
  booktitle    = {{Tagungsband der 17. Internationalen Tagung Wirtschaftsinformatik 2022}},
  location     = {{Nürnberg, Germany}},
  title        = {{{Exploring purposes of using taxonomies}}},
  year         = {{2022}},
}

@inproceedings{27506,
  abstract     = {{Explainability for machine learning gets more and more important in high-stakes decisions like real estate appraisal. While traditional hedonic house pricing models are fed with hard information based on housing attributes, recently also soft information has been incorporated to increase the predictive performance. This soft information can be extracted from image data by complex models like Convolutional Neural Networks (CNNs). However, these are intransparent which excludes their use for high-stakes financial decisions. To overcome this limitation, we examine if a two-stage modeling approach can provide explainability. We combine visual interpretability by Regression Activation Maps (RAM) for the CNN and a linear regression for the overall prediction. Our experiments are based on 62.000 family homes in Philadelphia and the results indicate that the CNN learns aspects related to vegetation and quality aspects of the house from exterior images, improving the predictive accuracy of real estate appraisal by up to 5.4%.}},
  author       = {{Kucklick, Jan-Peter}},
  booktitle    = {{55th Annual Hawaii International Conference on System Sciences (HICSS-55)}},
  keywords     = {{Explainable Artificial Intelligence (XAI), Regression Activation Maps, Real Estate Appraisal, Convolutional Block Attention Module, Computer Vision}},
  location     = {{Virtual}},
  title        = {{{Visual Interpretability of Image-based Real Estate Appraisal}}},
  year         = {{2022}},
}

@inproceedings{27507,
  abstract     = {{Accurate real estate appraisal is essential in decision making processes of financial institutions, governments, and trending real estate platforms like Zillow. One of the most important factors of a property’s value is its location. However, creating accurate quantifications of location remains a challenge. While traditional approaches rely on Geographical Information Systems (GIS), recently unstructured data in form of images was incorporated in the appraisal process, but text data remains an untapped reservoir. Our study shows that using text data in form of geolocated Wikipedia articles can increase predictive performance over traditional GIS-based methods by 8.2% in spatial out-of-sample validation. A framework to automatically extract geographically weighted vector representations for text is established and used alongside traditional structural housing features to make predictions and to uncover local patterns on sale price for real estate transactions between 2015 and 2020 in Allegheny County, Pennsylvania.}},
  author       = {{Heuwinkel, Tim and Kucklick, Jan-Peter and Müller, Oliver}},
  booktitle    = {{55th Annual Hawaii International Conference on System Sciences (HICSS-55)}},
  keywords     = {{Real Estate Appraisal, Text Regression, Natural Language Processing (NLP), Location Intelligence, Wikipedia}},
  location     = {{Virtual}},
  title        = {{{Using Geolocated Text to Quantify Location in Real Estate Appraisal}}},
  year         = {{2022}},
}

@phdthesis{30201,
  author       = {{Fanasch, Patrizia}},
  title        = {{{Governance and Reputation in the Market for Experience Goods}}},
  doi          = {{10.17619/UNIPB/1-1292 }},
  year         = {{2022}},
}

@article{30341,
  author       = {{Hoyer, Britta and van Straaten, Dirk}},
  issn         = {{2214-8043}},
  journal      = {{Journal of Behavioral and Experimental Economics}},
  keywords     = {{General Social Sciences, Economics and Econometrics, Applied Psychology}},
  pages        = {{101869}},
  publisher    = {{Elsevier BV}},
  title        = {{{Anonymity and Self-Expression in Online Rating Systems - An Experimental Analysis}}},
  doi          = {{10.1016/j.socec.2022.101869}},
  volume       = {{98}},
  year         = {{2022}},
}

@misc{30737,
  author       = {{Schulz, Michael and Neuhaus, Uwe and Kaufmann, Jens and Kühnel, Stephan and Alekozai, Emal M. and Rohde, Heiko and Hoseini, Sayed and Theuerkauf, René and Badura, Daniel and Kerzel, Ulrich and Lanquillon, Carsten and Daurer, Stephan and Günther, Maik and Huber, Lukas and Thiée, Lukas-Walter and zur Heiden, Philipp and Passlick, Jens and Dieckmann, Jonas and Schwade, Florian and Seyffarth, Tobias and Badewitz, Wolfgang and Rissler, Raphael and Sackmann, Stefan and Gölzer, Philipp and Welter, Felix and Röth, Jochen and Seidelmann, Julian and Haneke, Uwe}},
  publisher    = {{NORDAKADEMIE gAG Hochschule der Wirtschaft}},
  title        = {{{DASC-PM v1.1 - Ein Vorgehensmodell für Data-Science-Projekte}}},
  year         = {{2022}},
}