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Schwabl, in: 2014.","chicago":"Gerholz, Karl-Heinz, Judith Osthushenrich, and Franziska Schwabl. “Development of Study Programmes as an Organisational Challenge –A Case Study at German Universities,” 2014.","mla":"Gerholz, Karl-Heinz, et al. <i>Development of Study Programmes as an Organisational Challenge –A Case Study at German Universities</i>. 2014.","ama":"Gerholz K-H, Osthushenrich J, Schwabl F. Development of study programmes as an organisational challenge –A case study at German universities. In: ; 2014.","bibtex":"@inproceedings{Gerholz_Osthushenrich_Schwabl_2014, title={Development of study programmes as an organisational challenge –A case study at German universities}, author={Gerholz, Karl-Heinz and Osthushenrich, Judith and Schwabl, Franziska}, year={2014} }"},"_id":"45928","language":[{"iso":"eng"}],"user_id":"37157","author":[{"last_name":"Gerholz","first_name":"Karl-Heinz","full_name":"Gerholz, Karl-Heinz"},{"full_name":"Osthushenrich, Judith","last_name":"Osthushenrich","orcid":"0009-0005-2633-9613","first_name":"Judith","id":"12360"},{"full_name":"Schwabl, Franziska","last_name":"Schwabl","first_name":"Franziska","id":"37157"}],"conference":{"name":"Annual Conference of the International Consortium of Educational Development","start_date":"2014-06-16","location":"Stockholm","end_date":"2014-06-18"},"status":"public","title":"Development of study programmes as an organisational challenge –A case study at German universities","year":"2014","date_updated":"2025-06-27T07:44:26Z"},{"quality_controlled":"1","citation":{"mla":"Maßbaum, Alexandra, and Caren Sureth-Sloane. “Thin Capitalization Rules and Entrepreneurial Capital Structure Decisions.” <i>Business Research</i>, vol. 2, no. 2, 2014, pp. 147–69, doi:<a href=\"https://doi.org/10.1007/bf03342708\">10.1007/bf03342708</a>.","bibtex":"@article{Maßbaum_Sureth-Sloane_2014, title={Thin Capitalization Rules and Entrepreneurial Capital Structure Decisions}, volume={2}, DOI={<a href=\"https://doi.org/10.1007/bf03342708\">10.1007/bf03342708</a>}, number={2}, journal={Business Research}, author={Maßbaum, Alexandra and Sureth-Sloane, Caren}, year={2014}, pages={147–169} }","ama":"Maßbaum A, Sureth-Sloane C. Thin Capitalization Rules and Entrepreneurial Capital Structure Decisions. <i>Business Research</i>. 2014;2(2):147-169. doi:<a href=\"https://doi.org/10.1007/bf03342708\">10.1007/bf03342708</a>","ieee":"A. Maßbaum and C. Sureth-Sloane, “Thin Capitalization Rules and Entrepreneurial Capital Structure Decisions,” <i>Business Research</i>, vol. 2, no. 2, pp. 147–169, 2014, doi: <a href=\"https://doi.org/10.1007/bf03342708\">10.1007/bf03342708</a>.","apa":"Maßbaum, A., &#38; Sureth-Sloane, C. (2014). Thin Capitalization Rules and Entrepreneurial Capital Structure Decisions. <i>Business Research</i>, <i>2</i>(2), 147–169. <a href=\"https://doi.org/10.1007/bf03342708\">https://doi.org/10.1007/bf03342708</a>","chicago":"Maßbaum, Alexandra, and Caren Sureth-Sloane. “Thin Capitalization Rules and Entrepreneurial Capital Structure Decisions.” <i>Business Research</i> 2, no. 2 (2014): 147–69. <a href=\"https://doi.org/10.1007/bf03342708\">https://doi.org/10.1007/bf03342708</a>.","short":"A. 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Sureth-Sloane, Business Research 2 (2014) 147–169."},"status":"public","user_id":"74000","volume":2,"page":"147-169","_id":"14918","publication":"Business Research","issue":"2","type":"journal_article","department":[{"_id":"187"},{"_id":"635"}],"date_created":"2019-11-13T09:25:43Z","date_updated":"2026-04-09T09:24:43Z","publication_status":"published","intvolume":"         2","year":"2014","title":"Thin Capitalization Rules and Entrepreneurial Capital Structure Decisions","publication_identifier":{"issn":["2198-3402","2198-2627"]},"author":[{"last_name":"Maßbaum","first_name":"Alexandra","full_name":"Maßbaum, Alexandra"},{"id":"530","full_name":"Sureth-Sloane, Caren","last_name":"Sureth-Sloane","first_name":"Caren","orcid":" 0000-0002-8183-5901"}],"doi":"10.1007/bf03342708","language":[{"iso":"eng"}]},{"type":"working_paper","oa":"1","department":[{"_id":"551"},{"_id":"635"},{"_id":"186"}],"date_created":"2018-10-26T07:39:16Z","abstract":[{"text":"This study examines the effect of audit on private firms’ cost of debt. We use a sample of 1,949 small private firms operating in the period 2006-2010 with optional financial statement audit. High quality data allows us to construct a more precise interest rate measure than existing studies employ. After controlling for obvious sources of demand for voluntary audits (ownership complexity, subsidiary status, bank relations), we find a robust central result that voluntary audits increase rather than decrease the cost of debt financing, contrary to several existing studies. This finding indicates that voluntary audits are generally treated as “adopting a label” and penalised by creditors, regardless of the perceived auditor quality as a result of the lemon problem in the audit market. Even Big-4 audits increase the cost of debt, likely as a result due to the lemon problem in the audit market, although the increase is smaller than for non-Big-4 audits. The results are sensitive to the estimation method used (OLS, Heckman’s two-step, PSM) and (sub-)sample selection. We show that disregarding the underlying assumptions of these estimation methods may lead to incorrect inferences. Additional analyses show that audited firms’ reported earnings are less informative about future operating performance than earnings of their unaudited counterparts. Our results also indicate that results are sensitive to cost of debt definition and this might have affected the results reported in the existing literature. ","lang":"eng"}],"citation":{"apa":"Koren, J., Kosi, U., &#38; Valentincic, A. (2014). <i>Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?</i> <a href=\"https://doi.org/10.2139/ssrn.2373987\">https://doi.org/10.2139/ssrn.2373987</a>","ieee":"J. Koren, U. Kosi, and A. Valentincic, <i>Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?</i> 2014.","short":"J. Koren, U. Kosi, A. 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Brangewitz, J.-P. Gamp, Economics Letters 121 (2013) 224–227.","apa":"Brangewitz, S., &#38; Gamp, J.-P. (2013). Asymmetric Nash bargaining solutions and competitive payoffs. <i>Economics Letters</i>, <i>121</i>(2), 224–227. <a href=\"https://doi.org/10.1016/j.econlet.2013.08.013\">https://doi.org/10.1016/j.econlet.2013.08.013</a>","ieee":"S. Brangewitz and J.-P. Gamp, “Asymmetric Nash bargaining solutions and competitive payoffs,” <i>Economics Letters</i>, vol. 121, no. 2, pp. 224–227, 2013.","ama":"Brangewitz S, Gamp J-P. Asymmetric Nash bargaining solutions and competitive payoffs. <i>Economics Letters</i>. 2013;121(2):224-227. doi:<a href=\"https://doi.org/10.1016/j.econlet.2013.08.013\">10.1016/j.econlet.2013.08.013</a>","bibtex":"@article{Brangewitz_Gamp_2013, title={Asymmetric Nash bargaining solutions and competitive payoffs}, volume={121}, DOI={<a href=\"https://doi.org/10.1016/j.econlet.2013.08.013\">10.1016/j.econlet.2013.08.013</a>}, number={2}, journal={Economics Letters}, publisher={Elsevier}, author={Brangewitz, Sonja and Gamp, Jan-Philip}, year={2013}, pages={224–227} }","mla":"Brangewitz, Sonja, and Jan-Philip Gamp. “Asymmetric Nash Bargaining Solutions and Competitive Payoffs.” <i>Economics Letters</i>, vol. 121, no. 2, Elsevier, 2013, pp. 224–27, doi:<a href=\"https://doi.org/10.1016/j.econlet.2013.08.013\">10.1016/j.econlet.2013.08.013</a>."},"project":[{"name":"SFB 901","_id":"1"},{"_id":"2","name":"SFB 901 - Project Area A"},{"name":"SFB 901 - Subproject A3","_id":"7"}],"page":"224-227","_id":"2543","publisher":"Elsevier","ddc":["040"],"user_id":"65453","volume":121,"status":"public","has_accepted_license":"1"},{"page":"84-87","_id":"2826","user_id":"16205","alternative_title":["Methodenhandbuch für Vorlesungen mit Großen Hörerzahlen"],"year":"2013","status":"public","title":"Good Practice Methoden: Klicker Fragen","author":[{"first_name":"Dennis","last_name":"Kundisch","full_name":"Kundisch, Dennis"}],"date_updated":"2022-01-06T06:57:54Z","publication_status":"published","date_created":"2018-05-18T12:58:20Z","type":"report","department":[{"_id":"276"}],"citation":{"mla":"Kundisch, Dennis. <i>Good Practice Methoden: Klicker Fragen</i>. 2013, pp. 84–87.","bibtex":"@book{Kundisch_2013, title={Good Practice Methoden: Klicker Fragen}, author={Kundisch, Dennis}, year={2013}, pages={84–87} }","ama":"Kundisch D. <i>Good Practice Methoden: Klicker Fragen</i>.; 2013:84-87.","ieee":"D. 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Global Asymmetries and their Implications for Climate and Industrial Policies, in: Pathways to Industrialization in the Twenty-First Century - New Challenges and Emerging Paradigms. <i>Oxford University Press</i>. 2013;ch. 11:293-323. doi:<a href=\"https://doi.org/10.1093/acprof:oso/9780199667857.001.0001\">10.1093/acprof:oso/9780199667857.001.0001</a>","bibtex":"@article{Gries_2013, title={Global Asymmetries and their Implications for Climate and Industrial Policies, in: Pathways to Industrialization in the Twenty-First Century - New Challenges and Emerging Paradigms}, volume={ch. 11}, DOI={<a href=\"https://doi.org/10.1093/acprof:oso/9780199667857.001.0001\">10.1093/acprof:oso/9780199667857.001.0001</a>}, journal={Oxford University Press}, author={Gries, Thomas}, year={2013}, pages={293–323} }","apa":"Gries, T. (2013). Global Asymmetries and their Implications for Climate and Industrial Policies, in: Pathways to Industrialization in the Twenty-First Century - New Challenges and Emerging Paradigms. <i>Oxford University Press</i>, <i>ch. 11</i>, 293–323. <a href=\"https://doi.org/10.1093/acprof:oso/9780199667857.001.0001\">https://doi.org/10.1093/acprof:oso/9780199667857.001.0001</a>","ieee":"T. Gries, “Global Asymmetries and their Implications for Climate and Industrial Policies, in: Pathways to Industrialization in the Twenty-First Century - New Challenges and Emerging Paradigms,” <i>Oxford University Press</i>, vol. ch. 11, pp. 293–323, 2013.","short":"T. Gries, Oxford University Press ch. 11 (2013) 293–323.","chicago":"Gries, Thomas. “Global Asymmetries and Their Implications for Climate and Industrial Policies, in: Pathways to Industrialization in the Twenty-First Century - New Challenges and Emerging Paradigms.” <i>Oxford University Press</i> ch. 11 (2013): 293–323. <a href=\"https://doi.org/10.1093/acprof:oso/9780199667857.001.0001\">https://doi.org/10.1093/acprof:oso/9780199667857.001.0001</a>."}},{"type":"journal_article","department":[{"_id":"19"},{"_id":"200"},{"_id":"475"},{"_id":"202"}],"date_created":"2018-05-24T07:23:39Z","issue":"3","publication":"Economics Letters ","citation":{"chicago":"Gries, Thomas, and Daniel Meierrieks. “Do Banking Crises Cause Terrorism?” <i>Economics Letters </i> 119, no. 3 (2013): 321–24. <a href=\"https://doi.org/10.1016/j.econlet.2013.03.009\">https://doi.org/10.1016/j.econlet.2013.03.009</a>.","short":"T. Gries, D. Meierrieks, Economics Letters  119 (2013) 321–324.","ieee":"T. Gries and D. 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Do banking crises cause terrorism? <i>Economics Letters </i>. 2013;119(3):321-324. doi:<a href=\"https://doi.org/10.1016/j.econlet.2013.03.009\">10.1016/j.econlet.2013.03.009</a>","mla":"Gries, Thomas, and Daniel Meierrieks. “Do Banking Crises Cause Terrorism?” <i>Economics Letters </i>, vol. 119, no. 3, 2013, pp. 321–24, doi:<a href=\"https://doi.org/10.1016/j.econlet.2013.03.009\">10.1016/j.econlet.2013.03.009</a>."},"doi":"10.1016/j.econlet.2013.03.009","user_id":"186","volume":119,"page":"321-324","language":[{"iso":"eng"}],"_id":"2845","date_updated":"2022-01-06T06:58:05Z","intvolume":"       119","status":"public","title":"Do banking crises cause terrorism?","year":"2013","author":[{"id":"186","full_name":"Gries, Thomas","last_name":"Gries","first_name":"Thomas"},{"first_name":"Daniel","last_name":"Meierrieks","full_name":"Meierrieks, Daniel"}]},{"author":[{"id":"186","full_name":"Gries, Thomas","first_name":"Thomas","last_name":"Gries"},{"full_name":"Meierrieks, DAniel","last_name":"Meierrieks","first_name":"DAniel"}],"title":"Causality Between Terrorism and Economic Growth","status":"public","year":"2013","intvolume":"        50","date_updated":"2022-01-06T06:58:05Z","language":[{"iso":"eng"}],"_id":"2846","page":"91 - 104","volume":50,"doi":"10.1177/0022343312445650","user_id":"186","citation":{"chicago":"Gries, Thomas, and DAniel Meierrieks. “Causality Between Terrorism and Economic Growth.” <i>Journal of Peace Research</i> 50, no. 1 (2013): 91–104. <a href=\"https://doi.org/10.1177/0022343312445650\">https://doi.org/10.1177/0022343312445650</a>.","short":"T. 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Causality Between Terrorism and Economic Growth. <i>Journal of Peace Research</i>. 2013;50(1):91-104. doi:<a href=\"https://doi.org/10.1177/0022343312445650\">10.1177/0022343312445650</a>","bibtex":"@article{Gries_Meierrieks_2013, title={Causality Between Terrorism and Economic Growth}, volume={50}, DOI={<a href=\"https://doi.org/10.1177/0022343312445650\">10.1177/0022343312445650</a>}, number={1}, journal={Journal of Peace Research}, author={Gries, Thomas and Meierrieks, DAniel}, year={2013}, pages={91–104} }","mla":"Gries, Thomas, and DAniel Meierrieks. “Causality Between Terrorism and Economic Growth.” <i>Journal of Peace Research</i>, vol. 50, no. 1, 2013, pp. 91–104, doi:<a href=\"https://doi.org/10.1177/0022343312445650\">10.1177/0022343312445650</a>."},"publication":"Journal of Peace Research","issue":"1","date_created":"2018-05-24T07:25:47Z","department":[{"_id":"19"},{"_id":"200"},{"_id":"475"},{"_id":"202"}],"type":"journal_article"},{"citation":{"apa":"Klaas, A., Laroque, C., Renken, H., &#38; Dangelmaier, W. 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Dangelmaier, “Improving Flow-Based Modeling of Enterprise Systems and Modeling of Custom Warehouse Systems in d<sup>3</sup>fact,” in <i>Proceedings of the 3rd International Conference on Simulation and Modeling Methodologies, Technologies and Applications</i>, 2013, pp. 94–101.","apa":"Renken, H., &#38; Dangelmaier, W. (2013). Improving Flow-Based Modeling of Enterprise Systems and Modeling of Custom Warehouse Systems in d<sup>3</sup>fact. <i>Proceedings of the 3rd International Conference on Simulation and Modeling Methodologies, Technologies and Applications</i>, 94–101.","short":"H. Renken, W. 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Paderborner Workshop Augmented & Virtual Reality in der Produktentstehung"],"user_id":"71124","_id":"25794","language":[{"iso":"eng"}],"publisher":"Heinz Nixdorf Institut, Universit{\\\"a}t Paderborn","page":"159-176"},{"place":"Universit {\\ \"a} t Paderborn, Heinz Nixdorf Institute, Business Informatics, especially CIM","date_created":"2021-10-07T13:35:26Z","department":[{"_id":"671"}],"type":"dissertation","citation":{"ieee":"P. Hartmann, <i>A contribution to the anticipation and regulation of behavior in cognitive mechatronic systems in long-term planning and execution</i>. Universit {\\ \"a} t Paderborn, Heinz Nixdorf Institute, Business Informatics, especially CIM, 2013.","apa":"Hartmann, P. 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