@article{5163,
  abstract     = {{Employing a unique hand-collected sample of 956 credit risk securitization transactions issued by 64 stock-listed
European banks across the EU-13 plus Switzerland over the period from 1997 to 2010, this paper empirically analyzes
the impact of securitization on the issuing banks’ effective tax rates. Our analysis reveals that banks may reduce their
tax expense through securitization via a direct and indirect channel suggesting that tax avoidance may be a further
motive for banks to engage in the securitization business. These baseline findings remain robust under various
robustness checks, especially when implementing structural equation models and controlling for a reverse causality
between the banks’ tax burden and their incentive to securitize. Finally, various sensitivity analyses provide further
important results and implications for tax policies, banking regulation and the ongoing process of revitalizing the
European securitization market.}},
  author       = {{Uhde, André}},
  journal      = {{The Quarterly Review of Economics and Finance}},
  keywords     = {{Securitization, Credit risk transfer, Effective tax rates, European banking}},
  pages        = {{411--421}},
  title        = {{{Tax avoidance through securitization}}},
  doi          = {{10.1016/j.qref.2020.07.008}},
  volume       = {{79}},
  year         = {{2021}},
}

@article{15073,
  abstract     = {{<jats:p> In this paper, we analyze the effect of light conditions on road accidents and estimate the long run consequences of different time regimes for road safety. Identification is based on variation in light conditions induced by differences in sunrise and sunset times across space and time. We estimate that darkness causes annual costs of more than £500 million in Great Britain. By setting daylight saving time year-round 8 percent of these costs could be saved. Thus, focusing solely on the short run costs related to the transition itself underestimates the total costs of the current time regime. </jats:p>}},
  author       = {{Bünnings, Christian and Schiele, Valentin}},
  issn         = {{0034-6535}},
  journal      = {{The Review of Economics and Statistics}},
  number       = {{1}},
  pages        = {{165--176}},
  title        = {{{Spring Forward, Don't Fall Back: The Effect of Daylight Saving Time on Road Safety}}},
  doi          = {{10.1162/rest_a_00873}},
  volume       = {{103}},
  year         = {{2021}},
}

@inproceedings{21093,
  abstract     = {{Requirements for energy distribution networks are changing fast due to the growing share of renewable energy, increasing electrification, and novel consumer and asset technologies. Since uncertainties about future developments increase planning difficulty, flexibility potentials such as synergies between the electricity, gas, heat, and transport sector often remain unused. In this paper, we therefore present a novel module-based concept for a decision support system that helps distribution network planners to identify cross-sectoral synergies and to select optimal network assets such as transformers, cables, pipes, energy storage systems or energy conversion technology. The concept enables long-term transformation plans and supports distribution network planners in designing reliable, sustainable and cost-efficient distribution networks for future demands.}},
  author       = {{Kirchhoff, Jonas and Burmeister, Sascha Christian and Weskamp, Christoph and Engels, Gregor}},
  booktitle    = {{Energy Informatics and Electro Mobility ICT}},
  editor       = {{Breitner, Michael H. and Lehnhoff, Sebastian and Nieße, Astrid and Staudt, Philipp and Weinhardt, Christof and Werth, Oliver}},
  title        = {{{Towards a Decision Support System for Cross-Sectoral Energy Distribution Network Planning}}},
  year         = {{2021}},
}

@article{20212,
  abstract     = {{Ideational impact refers to the uptake of a paper's ideas and concepts by subsequent research. It is defined in stark contrast to total citation impact, a measure predominantly used in research evaluation that assumes that all citations are equal. Understanding ideational impact is critical for evaluating research impact and understanding how scientific disciplines build a cumulative tradition. Research has only recently developed automated citation classification techniques to distinguish between different types of citations and generally does not emphasize the conceptual content of the citations and its ideational impact. To address this problem, we develop Deep Content-enriched Ideational Impact Classification (Deep-CENIC) as the first automated approach for ideational impact classification to support researchers' literature search practices. We evaluate Deep-CENIC on 1,256 papers citing 24 information systems review articles from the IT business value domain. We show that Deep-CENIC significantly outperforms state-of-the-art benchmark models. We contribute to information systems research by operationalizing the concept of ideational impact, designing a recommender system for academic papers based on deep learning techniques, and empirically exploring the ideational impact of the IT business value domain.
}},
  author       = {{Prester, Julian and Wagner, Gerit and Schryen, Guido and Hassan, Nik Rushdi}},
  journal      = {{Decision Support Systems}},
  keywords     = {{Ideational impact, citation classification, academic recommender systems, natural language processing, deep learning, cumulative tradition}},
  number       = {{January}},
  title        = {{{Classifying the Ideational Impact of Information Systems Review Articles: A Content-Enriched Deep Learning Approach}}},
  volume       = {{140}},
  year         = {{2021}},
}

@article{20844,
  abstract     = {{Review papers are essential for knowledge development in IS. While some are cited twice a day, others accumulate single digit citations over a decade. The magnitude of these differences prompts us to analyze what distinguishes those reviews that have proven to be integral to scientific progress from those that might be considered less impactful. Our results highlight differences between reviews aimed at describing, understanding, explaining, and theory testing. Beyond the control variables, they demonstrate the importance of methodological transparency and the development of research agendas. These insights inform all stakeholders involved in the development and publication of review papers.}},
  author       = {{Wagner, Gerit and Prester, Julian and Roche, Maria and Schryen, Guido and Benlian, Alexander and Paré, Guy and Templier, Mathieu}},
  journal      = {{Information & Management}},
  keywords     = {{Literature review, review papers, scientometric, scientific impact, citation analysis}},
  number       = {{3}},
  title        = {{{Which Factors Affect the Scientific Impact of Review Papers in IS Research? A Scientometric Study}}},
  volume       = {{58}},
  year         = {{2021}},
}

@article{23494,
  author       = {{Stumpe, Miriam and Rößler, David and Schryen, Guido and Kliewer, Natalia}},
  journal      = {{EURO Journal on Transportation and Logistics}},
  title        = {{{Study on Sensitivity of Electric Bus Systems under Simultaneous Optimization of Charging Infrastructure and Vehicle Schedules}}},
  doi          = {{https://doi.org/10.1016/j.ejtl.2021.100049}},
  volume       = {{10}},
  year         = {{2021}},
}

@article{17934,
  author       = {{Wagner, Gerit and Prester, Julian and Schryen, Guido}},
  journal      = {{Communications of the Association for Information Systems}},
  number       = {{1}},
  title        = {{{Exploring the Scientific Impact of Information Systems Design Science Research}}},
  volume       = {{48}},
  year         = {{2021}},
}

@techreport{22213,
  author       = {{Lorenz, Johannes and Sureth-Sloane, Caren and Diller, Markus}},
  publisher    = {{Executive Summary}},
  title        = {{{Abweichende steuerliche Verrechnungspreise in der Steuererklärung oder als Ergebnis einer Betriebsprüfung zwischen verschiedenen Staaten}}},
  doi          = {{10.52569/eexu5414}},
  year         = {{2021}},
}

@misc{21402,
  author       = {{Sureth-Sloane, Caren and Simons, Dirk}},
  booktitle    = {{Frankfurter Allgemeine Zeitung}},
  number       = {{Nr. 20}},
  pages        = {{16}},
  title        = {{{Wie kompliziert darf eine Regel sein?}}},
  year         = {{2021}},
}

@techreport{24517,
  author       = {{Harst, Simon and Schanz, Deborah and Siegel, Felix and Sureth-Sloane, Caren}},
  publisher    = {{TRR 266 Accounting for Transparency}},
  title        = {{{2020 Global MNC Tax Complexity Survey}}},
  doi          = {{10.52569/jtln9499}},
  year         = {{2021}},
}

@misc{29052,
  author       = {{Lagarden, Martin and Schreiber, Ulrich and Simons, Dirk and Sureth-Sloane, Caren}},
  publisher    = {{Schmalenbach IMPULSE}},
  title        = {{{Wem nutzt Public Country-by-Country Reporting?}}},
  year         = {{2021}},
}

@book{29053,
  author       = {{Maßbaum, Alexandra and Sureth-Sloane, Caren}},
  publisher    = {{Neue Wirtschafts-Briefe}},
  title        = {{{Besteuerung und Rechtsformwahl, 8., aktualisierte und erweiterte Auflage}}},
  year         = {{2021}},
}

@misc{29055,
  author       = {{Sureth-Sloane, Caren}},
  booktitle    = {{Süddeutsche Zeitung}},
  title        = {{{Zur Komplexität des Steuersystems}}},
  year         = {{2021}},
}

@article{29152,
  abstract     = {{<jats:title>Abstract</jats:title><jats:p>In this article we combine Debreu’s (Proc Natl Acad Sci 38(10):886–893, 1952) social system with Hurwicz’s (Econ Design 1(1):1–14, 1994; Am Econ Rev 98(3):577–585, 2008) ideas of embedding a “desired” game form into a “natural” game form that includes all feasible behavior, even if it is “illegal” according to the desired form. For the resulting socio-legal system we extend Debreu’s concepts of a social system and its social equilibria to a socio-legal system with its Debreu–Hurwicz equilibria. We build on a more general version of social equilibrium due to Shafer and Sonnenschein (J Math Econ 2(3):345–348, 1975) that also generalizes the dc-mechanism of Koray and Yildiz (J Econ Theory 176:479–502, 2018) which relates implementation via mechanisms with implementation via rights structures as introduced by Sertel (Designing rights: invisible hand theorems, covering and membership. Tech. rep. Mimeo, Bogazici University, 2001). In the second part we apply and illustrate these new concepts via an application in the narrow welfarist framework of two person cooperative bargaining. There we provide in a socio-legal system based on Nash’s demand game an implementation of the Nash bargaining solution in Debreu–Hurwicz equilibrium.</jats:p>}},
  author       = {{Haake, Claus-Jochen and Trockel, Walter}},
  issn         = {{1434-4742}},
  journal      = {{Review of Economic Design}},
  publisher    = {{Springer}},
  title        = {{{Socio-legal systems and implementation of the Nash solution in Debreu–Hurwicz equilibrium}}},
  doi          = {{10.1007/s10058-021-00278-z}},
  year         = {{2021}},
}

@article{29300,
  abstract     = {{<jats:title>Zusammenfassung</jats:title><jats:p>Coworking Spaces (CSPs) sind geteilte Arbeitsplätze für Selbstständige, Freelancer*innen, Mikrounternehmen und Startups, die Isolation entgegenwirken und zum interdisziplinären Wissensaustausch anregen können. Jedoch existieren auch Barrieren, die Nutzer*innen davon abhalten, zu anderen Coworker*innen Kontakt aufzunehmen, da oft unklar ist, wann und ob jemand zum kreativen Austausch oder zum Anbieten von Hilfe bereit ist. Durch die Covid-19 Pandemie wurde die Unsicherheit bei der gegenseitigen Kontaktaufnahme noch weiter erschwert und viele CSPs mussten zeitweise schließen. Um Barrieren bei der Kontaktaufnahme zu reduzieren und die interdisziplinäre Zusammenarbeit zu fördern, können Informations- und Kommunikationstechnologien eingesetzt werden. Virtual Reality (VR) und Augmented Reality (AR) sind Technologien, die sich durch einen besonders hohen Grad an Immersion und sozialer Präsenz auszeichnen. Deshalb zeigen wir in diesem Beitrag, wie VR- und AR-Technologien gezielt eingesetzt werden können, um den interdisziplinären Wissensaustausch und Zusammenarbeit sowohl in CSPs als auch ortsunabhängig zu fördern. Dazu präsentieren wir positive Effekte, die durch den Einsatz einer der beiden Technologien im Zusammenhang mit CSPs erzielt werden können und leiten konkrete Gestaltungsempfehlungen für Anwendungsentwickler*innen, Unternehmen sowie Betreiber*innen von CSPs ab. Diese Gestaltungsempfehlungen basieren sowohl auf den neuesten Erkenntnissen aus der Fachliteratur als auch auf Interviews mit Expert*innen aus Forschung und Praxis mit Erfahrung im Bereich CSPs, VR und AR. Unsere Anwendungsszenarien können Entwickler*innen, Unternehmen und Betreiber*innen von CSPs als Grundlage dienen, vom Einsatz beider Technologien zu profitieren.</jats:p>}},
  author       = {{Mirbabaie, Milad and Hofeditz, Lennart and Schmid, Leon}},
  issn         = {{1436-3011}},
  journal      = {{HMD Praxis der Wirtschaftsinformatik}},
  keywords     = {{General Earth and Planetary Sciences, General Environmental Science}},
  publisher    = {{Springer Fachmedien Wiesbaden GmbH}},
  title        = {{{Ausgestaltungs- und Anwendungspotenziale von Virtual und Augmented Reality Technologien im Kontext von Coworking Spaces}}},
  doi          = {{10.1365/s40702-021-00818-9}},
  year         = {{2021}},
}

@article{29301,
  abstract     = {{<jats:title>Zusammenfassung</jats:title><jats:p>Durch technologische Fortschritte in den letzten Jahren ist Virtual Reality erschwinglicher und benutzerfreundlicher geworden, sodass Unternehmen die Einführung der Technologie verstärkt in Betracht ziehen. Ihren Aufschwung erlebte die Technologie jedoch durch die Unterhaltungs- und Spieleindustrie, weshalb sich für Unternehmen die Frage nach sinnvollen Anwendungsfällen stellt. Nach der Affordance-Experimentation-Actualization-Theorie ist insbesondere bei neu aufkommenden Technologien eine Experimentierphase notwendig, um Handlungsmöglichkeiten aufzudecken und daraus Anwendungsfälle zu generieren. Dieser Artikel präsentiert die Ergebnisse einer Fallstudie in einem Unternehmen, das sich während der Studie in der Experimentierphase befand. Durch Interviews mit acht Beschäftigten und einem Vertriebspartner konnten drei Handlungsmöglichkeiten für Virtual Reality im Unternehmenskontext und eine zuvor nicht bekannte Aktivität der Experimentierphase identifiziert werden. Damit erweitert die Studie bisherige Forschung zur Experimentierphase und zeigt Unterschiede im Vergleich zu anderen innovativen Technologien auf, die in vorherigen Studien untersucht wurden. Für Unternehmen bietet die Studie wertvolle Einblicke in die erfolgreiche Gestaltung der Experimentierphase als Vorbereitung auf die Implementierung.</jats:p>}},
  author       = {{Fromm, Jennifer and Slawinski, Elena and Mirbabaie, Milad}},
  issn         = {{1436-3011}},
  journal      = {{HMD Praxis der Wirtschaftsinformatik}},
  keywords     = {{General Earth and Planetary Sciences, General Environmental Science}},
  publisher    = {{Springer Fachmedien Wiesbaden GmbH}},
  title        = {{{Affordance-Experimentation: Eine Fallstudie zur Entwicklung von Virtual-Reality-Anwendungsfällen im Unternehmenskontext}}},
  doi          = {{10.1365/s40702-021-00828-7}},
  year         = {{2021}},
}

@inproceedings{29590,
  author       = {{Vorbohle, Christian and Gottschalk, Sebastian and Kundisch, Dennis and Engels, Gregor and Wünderlich, Nancy}},
  booktitle    = {{Tagungsband der contribution at: 17. Internationale Tagung Wirtschaftsinformatik 2022 (WI)}},
  location     = {{Nürnberg, Germany}},
  title        = {{{A Procedure Model for Enhancing Ideation in the Collaborative Development of Business Ecosystems}}},
  year         = {{2021}},
}

@inproceedings{21724,
  author       = {{Althaus, Maike and Müller, Stefanie Jutta Marianne and Kundisch, Dennis}},
  location     = {{Virtual Conference/Workshop}},
  title        = {{{What Price Culture? – A Taxonomy of Entry Pricing Policies at Museums}}},
  year         = {{2021}},
}

@inproceedings{23410,
  author       = {{Poniatowski, Martin and Neumann, Jürgen and Kundisch, Dennis}},
  location     = {{Newport Beach, California, USA}},
  title        = {{{Nudging Their Thoughts –  Analyzing the Impact of Online Review Templates on Review Sentiment}}},
  year         = {{2021}},
}

@article{26775,
  abstract     = {{We study the relationship between risk managers' dark triad personality traits (Machiavellianism, narcissism, and psychopathy) and their selective hedging activities. Using a primary survey of 412 professional risk managers, we find that managers with dark personality traits are more likely to engage in selective hedging than those without. This effect is particularly pronounced for older, male, and less experienced risk managers. The effect is also stronger in smaller firms, less centralized risk management departments, and family-owned firms.}},
  author       = {{Pelster, Matthias and Hofmann, Annette and Klocke, Nina and Warkulat, Sonja}},
  journal      = {{Journal of Business Ethics}},
  publisher    = {{Springer}},
  title        = {{{Dark Triad Personality Traits and Selective Hedging}}},
  doi          = {{10.1007/s10551-021-04985-z}},
  year         = {{2021}},
}