[{"_id":"65309","language":[{"iso":"eng"}],"publisher":"Universität Paderborn","page":"347","user_id":"83557","doi":"https://doi.org/10.17619/UNIPB/1-2414","jel":["D8"],"author":[{"full_name":"Hemmrich, Simon","last_name":"Hemmrich","first_name":"Simon","id":"83557"}],"title":"A Design Theory for Blockchain-Based Reputation Systems : Trust and Coordination in B2B Markets","status":"public","year":"2025","publication_status":"published","date_updated":"2026-04-02T04:31:57Z","date_created":"2026-04-02T03:52:09Z","place":"Paderborn","department":[{"_id":"195"}],"keyword":["Reputation Systems","Rating systems","monetary ratings","incentive mechanism","systems theory","Market coordination","advanced review system"],"type":"dissertation","citation":{"apa":"Hemmrich, S. (2025). <i>A Design Theory for Blockchain-Based Reputation Systems : Trust and Coordination in B2B Markets</i>. Universität Paderborn. <a href=\"https://doi.org/10.17619/UNIPB/1-2414\">https://doi.org/10.17619/UNIPB/1-2414</a>","ieee":"S. Hemmrich, <i>A Design Theory for Blockchain-Based Reputation Systems : Trust and Coordination in B2B Markets</i>. Paderborn: Universität Paderborn, 2025.","short":"S. Hemmrich, A Design Theory for Blockchain-Based Reputation Systems : Trust and Coordination in B2B Markets, Universität Paderborn, Paderborn, 2025.","chicago":"Hemmrich, Simon. <i>A Design Theory for Blockchain-Based Reputation Systems : Trust and Coordination in B2B Markets</i>. Paderborn: Universität Paderborn, 2025. <a href=\"https://doi.org/10.17619/UNIPB/1-2414\">https://doi.org/10.17619/UNIPB/1-2414</a>.","mla":"Hemmrich, Simon. <i>A Design Theory for Blockchain-Based Reputation Systems : Trust and Coordination in B2B Markets</i>. Universität Paderborn, 2025, doi:<a href=\"https://doi.org/10.17619/UNIPB/1-2414\">https://doi.org/10.17619/UNIPB/1-2414</a>.","ama":"Hemmrich S. <i>A Design Theory for Blockchain-Based Reputation Systems : Trust and Coordination in B2B Markets</i>. Universität Paderborn; 2025. doi:<a href=\"https://doi.org/10.17619/UNIPB/1-2414\">https://doi.org/10.17619/UNIPB/1-2414</a>","bibtex":"@book{Hemmrich_2025, place={Paderborn}, title={A Design Theory for Blockchain-Based Reputation Systems : Trust and Coordination in B2B Markets}, DOI={<a href=\"https://doi.org/10.17619/UNIPB/1-2414\">https://doi.org/10.17619/UNIPB/1-2414</a>}, publisher={Universität Paderborn}, author={Hemmrich, Simon}, year={2025} }"},"supervisor":[{"full_name":"Beverungen, Daniel","last_name":"Beverungen","first_name":"Daniel"},{"full_name":"Kundisch, Dennis","first_name":"Dennis","last_name":"Kundisch"}]},{"type":"working_paper","department":[{"_id":"186"},{"_id":"275"}],"date_created":"2026-04-08T10:01:11Z","abstract":[{"text":"Diese Studie analysiert die ESEF-Berichterstattung in Deutschland seit der Einführung der iXBRL-basierten Berichtspflicht durch die ESMA im Jahr 2020. Anhand einer Stichprobe von 610 kapitalmarktorientierten Unternehmen der Frankfurter Börse im Zeitraum 2020-2023 wird gezeigt, dass 60,5% der Jahresabschlüsse die ESEF-Anforderungen vollständig erfüllen. Größere Unternehmen haben höhere Konformitätsraten als FSE-Scale und ausländische Unternehmen. Die Untersuchung der Taxonomie-Erweiterungen verdeutlicht, dass größere Unternehmen eher Erweiterungs-Tags nutzen, was mit Theorien freiwilliger Offenlegung übereinstimmt. Die verpflichtende Einführung des Anhang-Taggings im Jahr 2022 führte zu einer erhöhten Tagging-Granularität und verbesserter Offenlegungsqualität. Die Ergebnisse verdeutlichen Herausforderungen bei der ESEF-Umsetzung, wie Zugangsbarrieren und inkonsistente Durchsetzung, und geben Einblicke in unternehmensspezifische Offenlegungspraktiken im Kontext strukturierter Berichterstattung.","lang":"ger"}],"citation":{"apa":"Hofmann, P., Sievers, S., &#38; Li, R. (2025). <i>ESEF-Berichterstattung in Deutschland: Herausforderungen und Chancen: Vol. Heft 7-8/2025</i> (pp. 251–258). KoR. <a href=\"https://doi.org/KORKOR1476665\">https://doi.org/KORKOR1476665</a>","ieee":"P. Hofmann, S. Sievers, and R. Li, <i>ESEF-Berichterstattung in Deutschland: Herausforderungen und Chancen</i>, vol. Heft 7-8/2025. KoR, 2025, pp. 251–258.","short":"P. Hofmann, S. Sievers, R. Li, ESEF-Berichterstattung in Deutschland: Herausforderungen und Chancen, KoR, 2025.","chicago":"Hofmann, Philipp, Sönke Sievers, and Reeyarn Li. <i>ESEF-Berichterstattung in Deutschland: Herausforderungen und Chancen</i>. Vol. Heft 7-8/2025. KoR, 2025. <a href=\"https://doi.org/KORKOR1476665\">https://doi.org/KORKOR1476665</a>.","mla":"Hofmann, Philipp, et al. <i>ESEF-Berichterstattung in Deutschland: Herausforderungen und Chancen</i>. KoR, 2025, pp. 251–58, doi:<a href=\"https://doi.org/KORKOR1476665\">KORKOR1476665</a>.","ama":"Hofmann P, Sievers S, Li R. <i>ESEF-Berichterstattung in Deutschland: Herausforderungen und Chancen</i>. Vol Heft 7-8/2025. KoR; 2025:251-258. doi:<a href=\"https://doi.org/KORKOR1476665\">KORKOR1476665</a>","bibtex":"@book{Hofmann_Sievers_Li_2025, title={ESEF-Berichterstattung in Deutschland: Herausforderungen und Chancen}, volume={Heft 7-8/2025}, DOI={<a href=\"https://doi.org/KORKOR1476665\">KORKOR1476665</a>}, publisher={KoR}, author={Hofmann, Philipp and Sievers, Sönke and Li, Reeyarn}, year={2025}, pages={251–258} }"},"user_id":"115848","doi":"KORKOR1476665","volume":"Heft 7-8/2025","page":"251-258","_id":"65379","publisher":"KoR","language":[{"iso":"ger"}],"publication_status":"published","date_updated":"2026-04-08T10:02:30Z","status":"public","year":"2025","title":"ESEF-Berichterstattung in Deutschland: Herausforderungen und Chancen","author":[{"full_name":"Hofmann, Philipp","first_name":"Philipp","last_name":"Hofmann"},{"full_name":"Sievers, Sönke","last_name":"Sievers","first_name":"Sönke","id":"46447"},{"id":"102450","full_name":"Li, Reeyarn","first_name":"Reeyarn","last_name":"Li"}],"publication_identifier":{"unknown":["1617-8084"]}},{"issue":"2","publication":"The Accounting Review","date_created":"2024-10-16T09:09:05Z","department":[{"_id":"187"}],"type":"journal_article","author":[{"first_name":"Markus","last_name":"Diller","full_name":"Diller, Markus"},{"full_name":"Lorenz, Johannes","first_name":"Johannes","last_name":"Lorenz"},{"first_name":"Georg","last_name":"Schneider","full_name":"Schneider, Georg"},{"full_name":"Sureth-Sloane, Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","first_name":"Caren","id":"530"}],"year":"2025","title":"Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency","intvolume":"       100","date_updated":"2026-04-09T07:35:36Z","language":[{"iso":"eng"}],"main_file_link":[{"url":"https://doi.org/10.2308/TAR-2021-0477","open_access":"1"}],"doi":"10.2308/TAR- 2021-0477","citation":{"mla":"Diller, Markus, et al. “Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency.” <i>The Accounting Review</i>, vol. 100, no. 2, 2025, pp. 71–102, doi:<a href=\"https://doi.org/10.2308/TAR- 2021-0477\">10.2308/TAR- 2021-0477</a>.","apa":"Diller, M., Lorenz, J., Schneider, G., &#38; Sureth-Sloane, C. (2025). Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency. <i>The Accounting Review</i>, <i>100</i>(2), 71–102. <a href=\"https://doi.org/10.2308/TAR- 2021-0477\">https://doi.org/10.2308/TAR- 2021-0477</a>","ieee":"M. Diller, J. Lorenz, G. Schneider, and C. Sureth-Sloane, “Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency,” <i>The Accounting Review</i>, vol. 100, no. 2, pp. 71–102, 2025, doi: <a href=\"https://doi.org/10.2308/TAR- 2021-0477\">10.2308/TAR- 2021-0477</a>.","short":"M. Diller, J. Lorenz, G. Schneider, C. Sureth-Sloane, The Accounting Review 100 (2025) 71–102.","ama":"Diller M, Lorenz J, Schneider G, Sureth-Sloane C. Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency. <i>The Accounting Review</i>. 2025;100(2):71-102. doi:<a href=\"https://doi.org/10.2308/TAR- 2021-0477\">10.2308/TAR- 2021-0477</a>","chicago":"Diller, Markus, Johannes Lorenz, Georg Schneider, and Caren Sureth-Sloane. “Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency.” <i>The Accounting Review</i> 100, no. 2 (2025): 71–102. <a href=\"https://doi.org/10.2308/TAR- 2021-0477\">https://doi.org/10.2308/TAR- 2021-0477</a>.","bibtex":"@article{Diller_Lorenz_Schneider_Sureth-Sloane_2025, title={Is Tax Transfer Pricing Harmonization a Panacea? Real Effects of Global Tax Transparency and Standards Consistency}, volume={100}, DOI={<a href=\"https://doi.org/10.2308/TAR- 2021-0477\">10.2308/TAR- 2021-0477</a>}, number={2}, journal={The Accounting Review}, author={Diller, Markus and Lorenz, Johannes and Schneider, Georg and Sureth-Sloane, Caren}, year={2025}, pages={71–102} }"},"quality_controlled":"1","oa":"1","status":"public","_id":"56641","page":"71 - 102","volume":100,"user_id":"74000"},{"quality_controlled":"1","publication":"International Tax and Public Finance","citation":{"ama":"Chen A, Hieber P, Sureth-Sloane C. How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty. <i>International Tax and Public Finance</i>. Published online 2025. doi:<a href=\"https://doi.org/10.1007/s10797-025-09930-8\">10.1007/s10797-025-09930-8</a>","bibtex":"@article{Chen_Hieber_Sureth-Sloane_2025, title={How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty}, DOI={<a href=\"https://doi.org/10.1007/s10797-025-09930-8\">10.1007/s10797-025-09930-8</a>}, journal={International Tax and Public Finance}, author={Chen, An and Hieber, Peter and Sureth-Sloane, Caren}, year={2025} }","mla":"Chen, An, et al. “How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty.” <i>International Tax and Public Finance</i>, 2025, doi:<a href=\"https://doi.org/10.1007/s10797-025-09930-8\">10.1007/s10797-025-09930-8</a>.","short":"A. Chen, P. Hieber, C. Sureth-Sloane, International Tax and Public Finance (2025).","chicago":"Chen, An, Peter Hieber, and Caren Sureth-Sloane. “How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty.” <i>International Tax and Public Finance</i>, 2025. <a href=\"https://doi.org/10.1007/s10797-025-09930-8\">https://doi.org/10.1007/s10797-025-09930-8</a>.","apa":"Chen, A., Hieber, P., &#38; Sureth-Sloane, C. (2025). How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty. <i>International Tax and Public Finance</i>. <a href=\"https://doi.org/10.1007/s10797-025-09930-8\">https://doi.org/10.1007/s10797-025-09930-8</a>","ieee":"A. Chen, P. Hieber, and C. Sureth-Sloane, “How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty,” <i>International Tax and Public Finance</i>, 2025, doi: <a href=\"https://doi.org/10.1007/s10797-025-09930-8\">10.1007/s10797-025-09930-8</a>."},"type":"journal_article","department":[{"_id":"187"}],"date_created":"2026-01-13T08:41:48Z","date_updated":"2026-04-09T07:35:12Z","title":"How Much to Pay for Tax Certainty? The Role of Advance Tax Rulings for Risky Investment under Loss Offset and Tax Uncertainty","status":"public","year":"2025","author":[{"first_name":"An","last_name":"Chen","full_name":"Chen, An"},{"first_name":"Peter","last_name":"Hieber","full_name":"Hieber, Peter"},{"first_name":"Caren","last_name":"Sureth-Sloane","orcid":" 0000-0002-8183-5901","full_name":"Sureth-Sloane, Caren","id":"530"}],"doi":"10.1007/s10797-025-09930-8","user_id":"74000","_id":"63579","language":[{"iso":"eng"}]},{"volume":17,"user_id":"74000","_id":"58500","language":[{"iso":"eng"}],"main_file_link":[{"url":"https://doi.org/10.59403/29r4aza"}],"page":"1 - 23","intvolume":"        17","date_updated":"2026-04-09T07:34:57Z","author":[{"full_name":"Schanz, Deborah","last_name":"Schanz","first_name":"Deborah"},{"last_name":"Siegel","first_name":"Felix","full_name":"Siegel, Felix"},{"id":"530","full_name":"Sureth-Sloane, Caren","first_name":"Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane"}],"title":"Anti-Tax Avoidance Rules and Tax Complexity","status":"public","year":"2025","department":[{"_id":"187"}],"type":"journal_article","date_created":"2025-02-04T07:59:21Z","quality_controlled":"1","citation":{"bibtex":"@article{Schanz_Siegel_Sureth-Sloane_2025, title={Anti-Tax Avoidance Rules and Tax Complexity}, volume={17}, number={1}, journal={World Tax Journal}, author={Schanz, Deborah and Siegel, Felix and Sureth-Sloane, Caren}, year={2025}, pages={1–23} }","ama":"Schanz D, Siegel F, Sureth-Sloane C. Anti-Tax Avoidance Rules and Tax Complexity. <i>World Tax Journal</i>. 2025;17(1):1-23.","mla":"Schanz, Deborah, et al. “Anti-Tax Avoidance Rules and Tax Complexity.” <i>World Tax Journal</i>, vol. 17, no. 1, 2025, pp. 1–23.","chicago":"Schanz, Deborah, Felix Siegel, and Caren Sureth-Sloane. “Anti-Tax Avoidance Rules and Tax Complexity.” <i>World Tax Journal</i> 17, no. 1 (2025): 1–23.","short":"D. Schanz, F. Siegel, C. Sureth-Sloane, World Tax Journal 17 (2025) 1–23.","ieee":"D. Schanz, F. Siegel, and C. Sureth-Sloane, “Anti-Tax Avoidance Rules and Tax Complexity,” <i>World Tax Journal</i>, vol. 17, no. 1, pp. 1–23, 2025.","apa":"Schanz, D., Siegel, F., &#38; Sureth-Sloane, C. (2025). Anti-Tax Avoidance Rules and Tax Complexity. <i>World Tax Journal</i>, <i>17</i>(1), 1–23."},"publication":"World Tax Journal","issue":"1"},{"date_updated":"2026-04-09T07:35:42Z","intvolume":"       102","title":"Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien","year":"2025","status":"public","author":[{"first_name":"Ralf","last_name":"Maiterth","full_name":"Maiterth, Ralf"},{"full_name":"Piper, Yuri","last_name":"Piper","first_name":"Yuri","id":"49955"},{"last_name":"Sureth-Sloane","first_name":"Caren","orcid":" 0000-0002-8183-5901","full_name":"Sureth-Sloane, Caren","id":"530"}],"user_id":"74000","volume":102,"page":"67 - 81","_id":"56482","language":[{"iso":"ger"}],"quality_controlled":"1","abstract":[{"lang":"ger","text":"Dieser Beitrag untersucht Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien. Mithilfe von Daten einer Immobilien-Kapitalgesellschaft werden die Wirkungen einer Vermögensteuer auf die Cashflows aus der Vermietung von Wohnimmobilien simuliert. Der Detailgrad der Daten ermöglicht dabei Analysen auf Jahres-, Regional- und Baujahresebene. Ein Abgleich mit weiteren Immobiliendaten untermauert die Vergleichbarkeit und Aussagekraft der Analysen. Die Ergebnisse der Simulation zeigen, dass die Einführung einer Vermögensteuer den Cashflow aus dem Mietgeschäft erheblich reduzieren und zu Liquiditätsproblemen führen kann. Im Durchschnitt über alle Beobachtungen\r\nergibt sich bei einem Vermögensteuersatz i.H.v. 2 % ein negativer Cashflow nach Berücksichtigung aller Kosten. Generell bedeutet dies, dass wachstumsorientierte Immobilien durch eine Vermögensteuer liquiditätsmäßig stärker belastet werden als mietrenditeorientierte Immobilien. Insbesondere in Großstädten mit hohen Immobilienwerten, aber verhältnismäßig geringen Mieten, können die Liquiditätseffekte mehr als dreimal so hoch ausfallen wie in ländlichen bzw. industriell-geprägten Regionen, was zu einem relativen Attraktivitätsverlust führen kann. Durch die Entkopplung der Vermögensteuer von den Mieterträgen zeichnet sich eine starke Abhängigkeit der Steuerlast von aktuellen Marktentwicklungen und dem Zinsumfeld ab, was eine zusätzliche Unsicherheit für Investoren darstellt. Diese steuerliche Unsicherheit könnte sich potentiell auf die Investitionsbereitschaft auswirken und sollte daher\r\nin politischen Diskussionen über die Wiedereinführung einer Vermögensteuer berücksichtigt werden."}],"publication":"Steuer und Wirtschaft","issue":"1","citation":{"mla":"Maiterth, Ralf, et al. “Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien.” <i>Steuer und Wirtschaft</i>, vol. 102, no. 1, 2025, pp. 67–81.","bibtex":"@article{Maiterth_Piper_Sureth-Sloane_2025, title={Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien}, volume={102}, number={1}, journal={Steuer und Wirtschaft}, author={Maiterth, Ralf and Piper, Yuri and Sureth-Sloane, Caren}, year={2025}, pages={67–81} }","ama":"Maiterth R, Piper Y, Sureth-Sloane C. Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien. <i>Steuer und Wirtschaft</i>. 2025;102(1):67-81.","ieee":"R. Maiterth, Y. Piper, and C. Sureth-Sloane, “Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien,” <i>Steuer und Wirtschaft</i>, vol. 102, no. 1, pp. 67–81, 2025.","apa":"Maiterth, R., Piper, Y., &#38; Sureth-Sloane, C. (2025). Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien. <i>Steuer und Wirtschaft</i>, <i>102</i>(1), 67–81.","short":"R. Maiterth, Y. Piper, C. Sureth-Sloane, Steuer und Wirtschaft 102 (2025) 67–81.","chicago":"Maiterth, Ralf, Yuri Piper, and Caren Sureth-Sloane. “Liquiditätseffekte einer Vermögensteuer bei Mietwohnimmobilien.” <i>Steuer und Wirtschaft</i> 102, no. 1 (2025): 67–81."},"type":"journal_article","department":[{"_id":"187"}],"date_created":"2024-10-10T09:27:31Z"},{"quality_controlled":"1","publication":"Ethik und Gesellschaft","citation":{"chicago":"Schönhärl, Korinna, and Caren Sureth-Sloane. “Steuern und Steuergerechtigkeit – Ein Gespräch.” <i>Ethik und Gesellschaft</i> 19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben (2025): 1–31. <a href=\"https://doi.org/10.18156/eug-2-2025-art-2.\">https://doi.org/10.18156/eug-2-2025-art-2.</a>","short":"K. Schönhärl, C. Sureth-Sloane, Ethik und Gesellschaft 19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben (2025) 1–31.","apa":"Schönhärl, K., &#38; Sureth-Sloane, C. (2025). Steuern und Steuergerechtigkeit – Ein Gespräch. <i>Ethik und Gesellschaft</i>, <i>19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben</i>, 1–31. <a href=\"https://doi.org/10.18156/eug-2-2025-art-2.\">https://doi.org/10.18156/eug-2-2025-art-2.</a>","ieee":"K. Schönhärl and C. Sureth-Sloane, “Steuern und Steuergerechtigkeit – Ein Gespräch,” <i>Ethik und Gesellschaft</i>, vol. 19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben, pp. 1–31, 2025, doi: <a href=\"https://doi.org/10.18156/eug-2-2025-art-2.\">10.18156/eug-2-2025-art-2.</a>","ama":"Schönhärl K, Sureth-Sloane C. Steuern und Steuergerechtigkeit – Ein Gespräch. <i>Ethik und Gesellschaft</i>. 2025;19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben:1-31. doi:<a href=\"https://doi.org/10.18156/eug-2-2025-art-2.\">10.18156/eug-2-2025-art-2.</a>","bibtex":"@article{Schönhärl_Sureth-Sloane_2025, title={Steuern und Steuergerechtigkeit – Ein Gespräch}, volume={19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben}, DOI={<a href=\"https://doi.org/10.18156/eug-2-2025-art-2.\">10.18156/eug-2-2025-art-2.</a>}, journal={Ethik und Gesellschaft}, author={Schönhärl, Korinna and Sureth-Sloane, Caren}, year={2025}, pages={1–31} }","mla":"Schönhärl, Korinna, and Caren Sureth-Sloane. “Steuern und Steuergerechtigkeit – Ein Gespräch.” <i>Ethik und Gesellschaft</i>, vol. 19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben, 2025, pp. 1–31, doi:<a href=\"https://doi.org/10.18156/eug-2-2025-art-2.\">10.18156/eug-2-2025-art-2.</a>"},"type":"journal_article","department":[{"_id":"187"}],"date_created":"2025-11-06T10:38:32Z","date_updated":"2026-04-09T07:37:33Z","publication_status":"published","title":"Steuern und Steuergerechtigkeit – Ein Gespräch","year":"2025","status":"public","author":[{"full_name":"Schönhärl, Korinna","last_name":"Schönhärl","first_name":"Korinna"},{"id":"530","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","first_name":"Caren","full_name":"Sureth-Sloane, Caren"}],"doi":"10.18156/eug-2-2025-art-2.","user_id":"74000","volume":"19 (2): Die andere Seite der sozialen Gerechtigkeit: Eine gerechtere Finanzierung steigender öffentlicher Ausgaben","page":"1-31","language":[{"iso":"ger"}],"_id":"62110"},{"abstract":[{"lang":"eng","text":"This paper introduces a predictive model for German mergers and acquisitions (M& A) activity leveraging deep feedforward neural networks (DFNN) incorporating well-established traditional variables (also known as features), along with a ChatGPT-based M& A sentiment score (MASS) and unconventional predictors such as beer sales and weather data. We demonstrate that the inclusion of sentiment and non-traditional variables enhances predictive performance. Our findings provide an important empirical foundation for understanding near-term fluctuations in German M& A activity and offer a forecasting tool relevant to both practitioners and researchers."}],"citation":{"chicago":"Sievers, Sönke, Reeyarn Li, Dominik Degen, Jens Kengelbach, and Francesca Pietrogrande. <i>Beer, Cars &#38; Fundamentals: Predicting German M&#38; A Activity</i>. Vol. Heft 11-12/2025. Corporate Finance, 2025. <a href=\"https://doi.org/CFCF1480783\">https://doi.org/CFCF1480783</a>.","short":"S. Sievers, R. Li, D. Degen, J. Kengelbach, F. Pietrogrande, Beer, Cars &#38; Fundamentals: Predicting German M&#38; A Activity, 2025.","ama":"Sievers S, Li R, Degen D, Kengelbach J, Pietrogrande F. <i>Beer, Cars &#38; Fundamentals: Predicting German M&#38; A Activity</i>. 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Sievers, R. Li, D. Degen, J. Kengelbach, and F. Pietrogrande, <i>Beer, Cars &#38; Fundamentals: Predicting German M&#38; A activity</i>, vol. Heft 11-12/2025. 2025, pp. 302–308."},"department":[{"_id":"275"}],"type":"working_paper","date_created":"2026-04-09T07:42:13Z","publication_status":"published","date_updated":"2026-04-09T07:42:58Z","author":[{"id":"46447","first_name":"Sönke","last_name":"Sievers","full_name":"Sievers, Sönke"},{"full_name":"Li, Reeyarn","first_name":"Reeyarn","last_name":"Li","id":"102450"},{"full_name":"Degen, Dominik","first_name":"Dominik","last_name":"Degen"},{"last_name":"Kengelbach","first_name":"Jens","full_name":"Kengelbach, Jens"},{"last_name":"Pietrogrande","first_name":"Francesca","full_name":"Pietrogrande, Francesca"}],"publication_identifier":{"issn":["1437-8981"]},"year":"2025","status":"public","title":"Beer, Cars & Fundamentals: Predicting German M& A activity","volume":"Heft 11-12/2025","user_id":"115848","doi":"CFCF1480783","language":[{"iso":"eng"}],"_id":"65383","series_title":"Corporate Finance","page":"302-308"},{"citation":{"ieee":"D. Daniel-Söltenfuß, “Der Weg als Ziel: Die Gestaltung von Transferprozessen in Innovationsprogrammen am Beispiel InnoVET,” <i>BWP@: Berufs- und Wirtschaftspädagogik - online</i>, vol. 49, pp. 1–26, 2025.","mla":"Daniel-Söltenfuß, Desiree. “Der Weg als Ziel: Die Gestaltung von Transferprozessen in Innovationsprogrammen am Beispiel InnoVET.” <i>BWP@: Berufs- und Wirtschaftspädagogik - online</i>, vol. 49, 2025, pp. 1–26.","apa":"Daniel-Söltenfuß, D. (2025). Der Weg als Ziel: Die Gestaltung von Transferprozessen in Innovationsprogrammen am Beispiel InnoVET. <i>BWP@: Berufs- und Wirtschaftspädagogik - online</i>, <i>49</i>, 1–26.","bibtex":"@article{Daniel-Söltenfuß_2025, title={Der Weg als Ziel: Die Gestaltung von Transferprozessen in Innovationsprogrammen am Beispiel InnoVET}, volume={49}, journal={BWP@: Berufs- und Wirtschaftspädagogik - online}, author={Daniel-Söltenfuß, Desiree}, year={2025}, pages={1–26} }","chicago":"Daniel-Söltenfuß, Desiree. “Der Weg als Ziel: Die Gestaltung von Transferprozessen in Innovationsprogrammen am Beispiel InnoVET.” <i>BWP@: Berufs- und Wirtschaftspädagogik - online</i> 49 (2025): 1–26.","short":"D. Daniel-Söltenfuß, BWP@: Berufs- und Wirtschaftspädagogik - online 49 (2025) 1–26.","ama":"Daniel-Söltenfuß D. Der Weg als Ziel: Die Gestaltung von Transferprozessen in Innovationsprogrammen am Beispiel InnoVET. <i>BWP@: Berufs- und Wirtschaftspädagogik - online</i>. 2025;49:1-26."},"publication":"BWP@: Berufs- und Wirtschaftspädagogik - online","department":[{"_id":"208"}],"oa":"1","type":"journal_article","date_created":"2026-04-15T12:13:50Z","intvolume":"        49","publication_status":"published","date_updated":"2026-04-15T12:15:16Z","author":[{"first_name":"Desiree","last_name":"Daniel-Söltenfuß","full_name":"Daniel-Söltenfuß, Desiree","id":"10186"}],"title":"Der Weg als Ziel: Die Gestaltung von Transferprozessen in Innovationsprogrammen am Beispiel InnoVET","year":"2025","status":"public","volume":49,"user_id":"10186","language":[{"iso":"ger"}],"_id":"65447","main_file_link":[{"open_access":"1","url":"https://www.bwpat.de/ausgabe/49/daniel-soeltenfuss"}],"page":"1-26"},{"volume":3,"user_id":"16205","series_title":"Update - Das Magazin des SICP–Software Innovation Campus Paderborn","_id":"62284","language":[{"iso":"ger"}],"page":"27 - 28","intvolume":"         3","publication_status":"published","date_updated":"2026-05-20T10:07:44Z","author":[{"id":"21117","full_name":"Kundisch, Dennis","first_name":"Dennis","last_name":"Kundisch"}],"year":"2025","status":"public","title":"DFG fördert Forschungsprojekt - klare Wissensstrukturen in der Wirtschaftsinformatik","department":[{"_id":"276"}],"type":"working_paper","date_created":"2025-11-21T15:15:42Z","project":[{"name":"Hierarchische Taxonomien und Taxonomievisualisierung: Methodische Erweiterungen für die Wirtschaftsinformatik","_id":"2486"}],"citation":{"mla":"Kundisch, Dennis. <i>DFG fördert Forschungsprojekt - klare Wissensstrukturen in der Wirtschaftsinformatik</i>. 2025, pp. 27–28.","bibtex":"@book{Kundisch_2025, series={Update - Das Magazin des SICP–Software Innovation Campus Paderborn}, title={DFG fördert Forschungsprojekt - klare Wissensstrukturen in der Wirtschaftsinformatik}, volume={3}, author={Kundisch, Dennis}, year={2025}, pages={27–28}, collection={Update - Das Magazin des SICP–Software Innovation Campus Paderborn} }","ama":"Kundisch D. <i>DFG fördert Forschungsprojekt - klare Wissensstrukturen in der Wirtschaftsinformatik</i>. Vol 3.; 2025:27-28.","ieee":"D. Kundisch, <i>DFG fördert Forschungsprojekt - klare Wissensstrukturen in der Wirtschaftsinformatik</i>, vol. 3. 2025, pp. 27–28.","apa":"Kundisch, D. (2025). <i>DFG fördert Forschungsprojekt - klare Wissensstrukturen in der Wirtschaftsinformatik</i> (Vol. 3, pp. 27–28).","short":"D. Kundisch, DFG fördert Forschungsprojekt - klare Wissensstrukturen in der Wirtschaftsinformatik, 2025.","chicago":"Kundisch, Dennis. <i>DFG fördert Forschungsprojekt - klare Wissensstrukturen in der Wirtschaftsinformatik</i>. Vol. 3. Update - Das Magazin des SICP–Software Innovation Campus Paderborn, 2025."}},{"_id":"59096","series_title":"TRR 266 Accounting for Transparency Working Paper Series No. 186","language":[{"iso":"eng"}],"main_file_link":[{"open_access":"1"}],"user_id":"74000","doi":"10.2139/ssrn.5186857","author":[{"id":"83379","full_name":"Dyck, Daniel","first_name":"Daniel","last_name":"Dyck"}],"title":"Corporate Tax Planning and Technology-Based Enforcement","year":"2025","status":"public","date_updated":"2026-05-26T06:37:14Z","date_created":"2025-03-25T08:51:57Z","department":[{"_id":"187"}],"oa":"1","type":"working_paper","citation":{"ama":"Dyck D. <i>Corporate Tax Planning and Technology-Based Enforcement</i>.; 2025. doi:<a href=\"https://doi.org/10.2139/ssrn.5186857\">10.2139/ssrn.5186857</a>","bibtex":"@book{Dyck_2025, series={TRR 266 Accounting for Transparency Working Paper Series No. 186}, title={Corporate Tax Planning and Technology-Based Enforcement}, DOI={<a href=\"https://doi.org/10.2139/ssrn.5186857\">10.2139/ssrn.5186857</a>}, author={Dyck, Daniel}, year={2025}, collection={TRR 266 Accounting for Transparency Working Paper Series No. 186} }","mla":"Dyck, Daniel. <i>Corporate Tax Planning and Technology-Based Enforcement</i>. 2025, doi:<a href=\"https://doi.org/10.2139/ssrn.5186857\">10.2139/ssrn.5186857</a>.","chicago":"Dyck, Daniel. <i>Corporate Tax Planning and Technology-Based Enforcement</i>. TRR 266 Accounting for Transparency Working Paper Series No. 186, 2025. <a href=\"https://doi.org/10.2139/ssrn.5186857\">https://doi.org/10.2139/ssrn.5186857</a>.","short":"D. Dyck, Corporate Tax Planning and Technology-Based Enforcement, 2025.","apa":"Dyck, D. (2025). <i>Corporate Tax Planning and Technology-Based Enforcement</i>. <a href=\"https://doi.org/10.2139/ssrn.5186857\">https://doi.org/10.2139/ssrn.5186857</a>","ieee":"D. Dyck, <i>Corporate Tax Planning and Technology-Based Enforcement</i>. 2025."},"abstract":[{"lang":"eng","text":"This study examines how strengthening tax enforcement by increasing human enforcement capacity and improving tax audit technology affect tax audit efficiency. I employ an economic model in which a tax manager’s tax planning effort shapes corporate tax planning and a strategic tax auditor makes a technology-based audit decision. I show that strengthening tax enforcement always increases tax revenues, but decreases the number of audits only under narrow conditions, so that its effect on tax audit efficiency is often ambiguous. Improving tax audit technology has more nuanced implications. When the strength of tax enforcement is sufficiently high, gradual improvements in tax audit technology crowd out audit incentives and, surprisingly, reduce tax revenues, while sufficiently large improvements can overturn this adverse revenue effect. At the same time, improved technology lowers unnecessary audits once the strength of tax enforcement exceeds a minimum level. Therefore, sufficiently large technology improvements improve tax audit efficiency once this minimum level is exceeded. The results have important policy and empirical implications in an environment of constrained fiscal budgets and rapidly advancing audit technologies."}]},{"date_created":"2025-04-25T05:44:31Z","department":[{"_id":"19"}],"type":"journal_article","keyword":["Geopolitical risk","Protectionism","Strategic trade policy","Tariffs","Trade conflict","U.S. – China trade war"],"publication":"Finance Research Letters","abstract":[{"lang":"eng","text":"This study analyzes the impact of tariff imposition announcements on the stock prices of 1,194 U.S. companies during the first Trump administration, using a unique sample of 4,624 announcements made by or against the U.S. between January 2018 and August 2019. We find that tariff announcements lead to negative (cumulative) average abnormal stock returns. These negative wealth effects occur regardless of whether the Trump administration imposes safeguard tariffs to protect domestic industries or foreign countries announce retaliatory tariffs. Moreover, the adverse impact is primarily driven by announcements involving China, with variations linked to sector-specific, tariff, trade, and firm characteristics."}],"language":[{"iso":"eng"}],"article_number":"107381","main_file_link":[{"open_access":"1"}],"doi":"10.1016/j.frl.2025.107381","publication_identifier":{"issn":["1544-6123"]},"author":[{"full_name":"Wengerek, Sascha Tobias","orcid":"0000-0002-7820-3903","last_name":"Wengerek","first_name":"Sascha Tobias","id":"48837"},{"id":"36049","last_name":"Uhde","first_name":"André","full_name":"Uhde, André"},{"full_name":"Hippert, Benjamin","last_name":"Hippert","first_name":"Benjamin","id":"48476"}],"year":"2025","title":"Share price reactions to tariff imposition announcements during the first Trump administration","article_type":"original","intvolume":"        80","publication_status":"published","date_updated":"2026-05-27T10:58:22Z","oa":"1","citation":{"ieee":"S. T. Wengerek, A. Uhde, and B. Hippert, “Share price reactions to tariff imposition announcements during the first Trump administration,” <i>Finance Research Letters</i>, vol. 80, Art. no. 107381, 2025, doi: <a href=\"https://doi.org/10.1016/j.frl.2025.107381\">10.1016/j.frl.2025.107381</a>.","apa":"Wengerek, S. T., Uhde, A., &#38; Hippert, B. (2025). Share price reactions to tariff imposition announcements during the first Trump administration. <i>Finance Research Letters</i>, <i>80</i>, Article 107381. <a href=\"https://doi.org/10.1016/j.frl.2025.107381\">https://doi.org/10.1016/j.frl.2025.107381</a>","short":"S.T. Wengerek, A. Uhde, B. Hippert, Finance Research Letters 80 (2025).","chicago":"Wengerek, Sascha Tobias, André Uhde, and Benjamin Hippert. “Share Price Reactions to Tariff Imposition Announcements during the First Trump Administration.” <i>Finance Research Letters</i> 80 (2025). <a href=\"https://doi.org/10.1016/j.frl.2025.107381\">https://doi.org/10.1016/j.frl.2025.107381</a>.","mla":"Wengerek, Sascha Tobias, et al. “Share Price Reactions to Tariff Imposition Announcements during the First Trump Administration.” <i>Finance Research Letters</i>, vol. 80, 107381, Elsevier BV, 2025, doi:<a href=\"https://doi.org/10.1016/j.frl.2025.107381\">10.1016/j.frl.2025.107381</a>.","bibtex":"@article{Wengerek_Uhde_Hippert_2025, title={Share price reactions to tariff imposition announcements during the first Trump administration}, volume={80}, DOI={<a href=\"https://doi.org/10.1016/j.frl.2025.107381\">10.1016/j.frl.2025.107381</a>}, number={107381}, journal={Finance Research Letters}, publisher={Elsevier BV}, author={Wengerek, Sascha Tobias and Uhde, André and Hippert, Benjamin}, year={2025} }","ama":"Wengerek ST, Uhde A, Hippert B. Share price reactions to tariff imposition announcements during the first Trump administration. <i>Finance Research Letters</i>. 2025;80. doi:<a href=\"https://doi.org/10.1016/j.frl.2025.107381\">10.1016/j.frl.2025.107381</a>"},"quality_controlled":"1","_id":"59673","publisher":"Elsevier BV","volume":80,"user_id":"36049","status":"public"},{"citation":{"ieee":"Ii. Nastjuk, T. Pfaff, M. Tarafdar, and S. Trang, “Technostress and interventions to prevent it,” in <i>Research Handbook on Psychosocial Conditions at Work</i>, Edward Elgar Publishing, 2025.","apa":"Nastjuk, Ii., Pfaff, T., Tarafdar, M., &#38; Trang, S. (2025). Technostress and interventions to prevent it. In <i>Research Handbook on Psychosocial Conditions at Work</i>. Edward Elgar Publishing. <a href=\"https://doi.org/10.4337/9781035318636.00013\">https://doi.org/10.4337/9781035318636.00013</a>","short":"Ii. Nastjuk, T. Pfaff, M. Tarafdar, S. 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