@article{66840, author = {{Danner, Christian and Lagarden, Martin and Martini, Jan Thomas and Niemann, Rainer and Oestreicher, Andreas and Sassmann, Juliane and Schreiber, Ulrich and Simons, Dirk and Sureth-Sloane, Caren and Voeller, Dennis}}, journal = {{International Transfer Pricing Journal}}, number = {{5}}, title = {{{Mandatory Binding Arbitration – Economic Evaluation of an International Norm}}}, doi = {{10.59403/pmxpqx}}, volume = {{33}}, year = {{2026}}, } @article{66839, author = {{Koch, Reinald and Sureth-Sloane, Caren}}, journal = {{Der Betrieb}}, number = {{35}}, pages = {{2110--2177}}, title = {{{Steuern und Zölle als strategische Entscheidungsgrößen: Wirkungen auf Investitionen, Lieferketten und den Standort Deutschland}}}, volume = {{79}}, year = {{2026}}, } @article{65894, abstract = {{We examine the relation between voluntary audit and the cost of debt in private firms. We use a sample of 7420 small private firms operating in the period 2006-2022 that are not subject to mandatory audits. Firms self-select into voluntary audits because of the economic setting (e.g., ownership complexity, export, subsidiary status) or because firm fundamentals limit their access to financial debt. In the outcome analyses, we find that voluntary audits result in higher, rather than lower, interest rates with increases ranging from approximately 1.7 percentage points, but going higher depending on the exact specification. This effect is present regardless of the perceived audit quality (Big-4 vs. non-Big-4), consistent across auditor types. Audited firms’ earnings are less informative about future operating performance. Voluntary audits facilitate access to financial debt for high-risk firms. The price paid is reflected in higher interest rates for voluntary audits – firms with higher information/fundamental risk.}}, author = {{Ichev, Riste and Koren, Jernej and Kosi, Urska and Sitar Sustar, Katarina and Valentincic, Aljosa}}, issn = {{1059-0560}}, journal = {{International Review of Economics & Finance}}, publisher = {{Elsevier }}, title = {{{Cost of debt for private firms revisited: voluntary audits as a reflection of risk}}}, doi = {{10.1016/j.iref.2026.105474}}, volume = {{109}}, year = {{2026}}, } @article{65860, abstract = {{We investigate the role of stakeholders in the CSR reporting of non-listed savings banks in Germany. They are established by municipal trustees and serve clients in their distinct operating area. Reporting discretion under the Non-Financial Reporting Directive may lead to variation in CSR reporting due to differences in sustainability interests of banks’ stakeholders and CSR governance (e.g. existence of a CSR manager). We document that the CSR reports and specific CSR dimensions are intensely associated with the existence of strong CSR governance and to a lesser extent with the interests of municipal trustees and bank clients. However, the associations with these stakeholders are predominantly present in banks with strong CSR governance. Our findings inform policy discussions about detailed CSR disclosure requirements (e.g. the European Sustainability Reporting Standards) and extension of reporting scope to firms with regional orientation and absence of typical shareholders.}}, author = {{Gulenko, Maryna and Kohlhase, Saskia and Kosi, Urska}}, issn = {{1744-9480}}, journal = {{Accounting in Europe}}, pages = {{1--35}}, publisher = {{Informa UK Limited}}, title = {{{The Role of Stakeholders in CSR Reporting of Non-Listed Banks}}}, doi = {{10.1080/17449480.2026.2631702}}, year = {{2026}}, } @inbook{66852, author = {{Jenert, Tobias and Kremer, H.-Hugo and Kückmann, Marie-Ann and Sänger, Niklas and Schmid, Leonie Ulrike and Wilde, Stephanie and Groß, Dominik}}, booktitle = {{Professionelles Handeln in einer Kultur der Digitalität. Ergebnisse aus dem Kompetenzzentrum Sprachen/Gesellschaft/Wirtschaft.}}, editor = {{Scheiter, Katharina and Richter, Dirk and Brüggemann, Jörn and Jennek, Julia}}, pages = {{173--188}}, publisher = {{Waxmann}}, title = {{{Komplexität professionellen Lehrpersonenhandelns erfahrbarer(er) machen? Einblicke in die Konzeption, Durchführung und Evaluation eines reflexiven Begleitinstruments für Studierende im Rahmen des Projekts digiSAIL}}}, doi = {{https://doi.org/10.31244/9783818851668}}, volume = {{2}}, year = {{2026}}, } @article{65783, abstract = {{Abstract The shift to a low-carbon economy requires developing green skills across sectors. This paper builds on a recent Perspective 1 article examining how institutional regimes shape green skill formation. Drawing on the microfoundations of management research, we propose a micro-level perspective of public sector green skill formation, thereby emphasizing the role of street-level bureaucrats serving as public servants who directly engage with citizens in implementing public policies and outline a research agenda. }}, author = {{Kesternich, Martin and Kiepe, Karina and Reimsbach, Daniel and Trang, Simon Thanh-Nam and Yang, Philip}}, issn = {{2731-9814}}, journal = {{npj Climate Action}}, number = {{1}}, publisher = {{Springer Science and Business Media LLC}}, title = {{{Equipping street-level bureaucrats with green skills for sustainable public policy change}}}, doi = {{10.1038/s44168-026-00389-9}}, volume = {{5}}, year = {{2026}}, } @inbook{66085, author = {{Kremer, H.-Hugo and Jenert, Tobias and Sloane, Peter F. E. and Beutner, Marc and Kiepe, Karina}}, booktitle = {{Professionalität und Professionalisierung des beruflichen Bildungspersonals. Festschrift für Ulrike Weyland }}, editor = {{Koschel, Wilhelm and Kaufhold, Marisa and Wittmann, Eveline and Driesel-Lange, Katja}}, pages = {{91--112}}, publisher = {{wbv}}, title = {{{Lehrkräftebildung kann jeder? Berufspädagogisch orientierte Profilierung des Lehramts an berfusbildenden Schulen}}}, doi = {{10.3278/9783763979424}}, year = {{2026}}, } @article{65315, abstract = {{This study examines the drivers of perceived corporate transfer pricing complexity. Our analysis is based on survey data from multinational firms in the manufacturing sector. We identify three key strategies expected to reduce transfer pricing complexity and associated compliance costs while enhancing tax compliance: standardising transfer pricing documentation, strengthening cooperation between tax authorities, and increasing transparency through expanded information exchange among tax authorities and between tax authorities and firms. The findings provide evidence-based insights for international tax policy aimed at reducing transfer pricing complexity and associated administrative burdens for both firms and tax administrations. }}, author = {{Greil, Stefan and Kaluza-Thiesen, Eleonore and Schulz, Kim Alina and Sureth-Sloane, Caren}}, journal = {{eJournal of Tax Research}}, number = {{1}}, pages = {{1--37}}, title = {{{Navigating Transfer Pricing Complexity: Standardization, Cooperation, Transparency}}}, volume = {{24}}, year = {{2026}}, } @article{66086, abstract = {{This study investigates whether explainable AI (XAI), although intended to improve calibrated reliance in augmented decision-making (ADM), may also increase negative consultations. In a between-subjects online experiment (n = 200), participants completed a price classification task supported by AI, while we manipulated the presence of local feature-based explanations. Drawing on dual-process theory as an interpretive lens, we conceptualize explainability as a cognitively ambivalent intervention that reshapes reliance behavior. Our results show that XAI-induced transparency exerts competing effects: while it directly reduces negative consultations, it simultaneously increases competence-based trust and shifts responsibility attribution toward the AI. These mechanisms foster overreliance and significantly increase negative consultations, resulting in a competitive mediation pattern. Notably, comparable effects do not emerge for positive consultations, suggesting that transparency more readily amplifies reliance than it promotes corrective belief updating. By empirically demonstrating this paradox, our study develops IS and Decision Sciences research on automation bias in transparent ADM settings and identifies key psychological mechanisms through which explainability influences reliance. These findings inform the design of XAI systems that prioritize calibrated reliance rather than merely increasing perceived transparency.}}, author = {{Matschak, Tizian and Ilja, Nastjuk and Trang, Simon Thanh-Nam and Benitez, Jose}}, journal = {{Decision Support Systems}}, pages = {{114721}}, title = {{{Unveiling the Hidden Layer: Ambivalent Cognitive Effects of XAI in Augmented Decision-Making under Uncertainty}}}, doi = {{10.1016/j.dss.2026.114721}}, volume = {{209}}, year = {{2026}}, } @article{66443, author = {{Sureth, Caren}}, journal = {{Betriebs-Berater}}, number = {{29}}, pages = {{I}}, title = {{{Steuersicherheit als Standortfaktor: Planbarkeit statt Investitionshemmnis}}}, volume = {{81}}, year = {{2026}}, } @techreport{66449, abstract = {{This paper evaluates the forecasting performance of an expanded class of (semi-)parametric GARCH models belonging to the EGARCH family (EGF), including recently introduced long and short memory specifications and their semiparametric extensions. The semiparametric variants employ a multiplicative volatility decomposition into conditional and slowly varying unconditional components, where the latter is estimated via a data-driven local polynomial smoother to accommodate non-stationarities commonly observed in financial time series. Based on the revised Basel Committee framework for market-risk assessment, all models are capable of producing rolling one-day-ahead forecasts for Value at Risk (VaR) and Expected Shortfall (ES) under a wide range of symmetric and skewed innovation distributions. Their forecasting accuracy is examined using the regulatory traffic light tests for VaR and the recently developed ES-specific traffic light procedure, complemented by the regulatory loss function. In addition, model selection incorporates both a recently proposed corrected firm-oriented loss function that accounts for opportunity costs and the Weighted Absolute Deviation (WAD) criterion. The empirical comparison demonstrates that (semiparametric) long memory GARCH models - particularly those combining fractional dynamics with nonparametric scale adjustments - can serve as valuable alternatives to traditional parametric short memory models, offering more stable volatility estimates and improved tail-risk forecasts for practical risk management applications.}}, author = {{Hanke, Dominik Christian and Uhde, André and Feng, Yuanhua}}, keywords = {{semiparametric GARCH extension, data-driven local polynomial smoother, long memory, GARCH models, Value at Risk, Expected Shortfall, traffic light test, backtesting, Basel III, market risk}}, title = {{{Application of Novel Exponential (Semi-)Parametric Short and Long Memory GARCH Models under Regulatory Requirements of Basel III}}}, year = {{2026}}, } @techreport{66447, abstract = {{Volatility modeling is utilized across numerous fields including finance, environmental studies, and social sciences. It is particularly relevant in scenarios where understanding and predicting conditional variability is crucial, such as when dealing with incremental or time-dependent data. In this paper, novel short and long memory volatility models of the EGARCH family are introduced and analyzed, which are closely related to the well-established EGARCH model proposed by Nelson (1991) but share desirable theoretical properties in several dimensions. Recently developed members of the so-called EGARCH family, which introduces a modulus-log transformation proposed by John and Draper (1980) and a power transformation for the size and magnitude effect to tackle the problem with near-zero innovations and the asymmetric impact of positive and negative shocks on the volatility, are discussed. After a theoretical discussion of the proposed and related volatility models, the practical performance of the elaborated volatility models is compared to well-established and traditional GARCH approaches. A general QMLE algorithm is proposed to estimate the model parameters. The practical relevance of the advanced models is illustrated through a comparative study. By applying these volatility models to a variety of international stock index returns, this paper identifies market-specific characteristics as well as unique strengths and weaknesses of discussed volatility models. Although the practical performance of the recently introduced models is comparable to those obtained by the traditional EGARCH model, they generally outperform traditional non-exponential volatility models used as benchmarks and thus provide a useful alternative to existing short and long memory volatility models. }}, author = {{Hanke, Dominik Christian and Feng, Yuanhua and Uhde, André}}, keywords = {{Modulus Log-GARCH, Modified (FI)EGARCH, Modulus asymmetric (FI)Log-GARCH, (FI)EGARCH, long memory, modulus-log transformation, QMLE, model selection, implementation in R}}, title = {{{Comparing the behaviors of some original short and long memory exponential volatility models}}}, year = {{2026}}, } @book{66570, author = {{Breuing, Friederike and Daniel-Söltenfuß, Desiree and Kremer, H.-Hugo and Kückmann, Marie-Ann}}, publisher = {{Universitätsbibliothek Paderborn}}, title = {{{CommuniAction – Kommunikation und Verständigung spielerisch fördern und gestalten: eine praxisorientierte Handreichung für Akteur:innen in Innovations- und Verbundprojekten in der beruflichen Bildung}}}, doi = {{https://doi.org/10.17619/UNIPB/1-2672}}, volume = {{2}}, year = {{2026}}, } @inproceedings{66596, author = {{Rehmer, Lennart and Grieger, Nicole and Trier, Matthias and Kundisch, Dennis}}, booktitle = {{Proceedings of the 21. Internationale Tagung Wirtschaftsinformatik}}, location = {{Linz, Austria}}, title = {{{Can I Help to Explain That? A Conceptual Model Integrating Social Cognition and Intentional Stance Theories for Agentic XAI Design}}}, year = {{2026}}, } @inproceedings{66597, author = {{Rehmer, Torben and Rehmer, Lennart and Kundisch, Dennis and Trier, Matthias}}, booktitle = {{Proceedings of the 21. Internationale Tagung Wirtschaftsinformatik}}, location = {{Linz, Austria}}, title = {{{Structuring the Use of Virtual Reality in Human Behavior Research: A Taxonomy of Empirical Studies}}}, year = {{2026}}, } @inproceedings{66595, author = {{Hansmeier, Lars and Grieger, Nicole and Kundisch, Dennis}}, booktitle = {{Proceedings of the 21. Internationale Tagung Wirtschaftsinformatik, Student Track}}, location = {{Linz, Austria}}, title = {{{Mind the Gender Pitch Gap: The Effect of Regulatory Focus and Tense Orientation on Startup Funding}}}, year = {{2026}}, } @techreport{65862, abstract = {{This study examines how private peers’ disclosure transparency affects public firms’ information environment, captured through analyst forecast behavior. Focusing on the most important private firms operating in U.S. industries, we investigate whether private peer disclosure—despite differing substantially from public firm disclosure—is incorporated into analysts’ forecasts. In a cross-sectional analysis, we document lower forecast quality in industries where private peers’ disclosure intensity is low. In contrast, when private peers’ disclosure intensity is high, forecast quality does not differ from that in industries with only public peers. We find consistent results for a subsample of U.S. private peers. Consistent with this interpretation, a difference-in-differences analysis documents increased analyst forecast activity around the disclosure dates of private peers. Together, these findings indicate that analysts incorporate private peers’ information when these peers are both economically important and sufficiently transparent, and highlight that variation in private firms’ disclosure intensity generates heterogenous externalities for public firms. Overall, our evidence supports a cost-benefit trade-off in analysts’ information acquisition, and, by documenting the relevance of private peers’ information for public firms, contributes to the debate on the externalities of private firms’ disclosure transparency.}}, author = {{Beyer, Bianca and Flagmeier, Vanessa and Kosi, Urska}}, issn = {{1556-5068}}, publisher = {{TRR 266 Accounting for Transparency}}, title = {{{Private Peers’ Disclosure Transparency and Public Firms’ Information Environment}}}, doi = {{10.2139/ssrn.4438123}}, year = {{2026}}, } @techreport{66347, author = {{Rahali, Mahdi and Kosi, Urska and Gassen, Joachim}}, title = {{{The spatial and sectoral incidence of Germany’s COVID-19 insolvency gap}}}, year = {{2026}}, } @techreport{65896, author = {{Böing, Dennis and Kosi, Urska}}, title = {{{Dissemination of information by small caps}}}, year = {{2026}}, } @article{54445, author = {{Burmeister, Sascha Christian}}, journal = {{Croatian Operational Research Review}}, number = {{2}}, title = {{{A Memetic NSGA-III for Green Flexible Production with Real-Time Energy Costs & Emissions}}}, doi = {{10.17535/crorr.2025.0009}}, volume = {{16}}, year = {{2025}}, }