[{"publication_status":"published","date_updated":"2024-01-10T09:28:40Z","title":"Integrierte, ökologieorientierte Produktlebenszyklusrechnung","status":"public","year":"2013","publication_identifier":{"isbn":["978-3-8300-7413-7"]},"author":[{"last_name":"Faupel","first_name":"Christian","full_name":"Faupel, Christian"}],"user_id":"21811","editor":[{"full_name":"Betz, Stefan","last_name":"Betz","first_name":"Stefan"}],"page":"277-318","_id":"50400","publisher":"Dr. Kovac","language":[{"iso":"ger"}],"publication":"Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik","citation":{"ieee":"C. Faupel, “Integrierte, ökologieorientierte Produktlebenszyklusrechnung,” in <i>Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik</i>, S. Betz, Ed. Hamburg: Dr. Kovac, 2013, pp. 277–318.","apa":"Faupel, C. (2013). Integrierte, ökologieorientierte Produktlebenszyklusrechnung. In S. Betz (Ed.), <i>Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik</i> (pp. 277–318). Dr. Kovac.","short":"C. Faupel, in: S. Betz (Ed.), Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik, Dr. Kovac, Hamburg, 2013, pp. 277–318.","chicago":"Faupel, Christian. “Integrierte, ökologieorientierte Produktlebenszyklusrechnung.” In <i>Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik</i>, edited by Stefan Betz, 277–318. Hamburg: Dr. Kovac, 2013.","mla":"Faupel, Christian. “Integrierte, ökologieorientierte Produktlebenszyklusrechnung.” <i>Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik</i>, edited by Stefan Betz, Dr. Kovac, 2013, pp. 277–318.","bibtex":"@inbook{Faupel_2013, place={Hamburg}, title={Integrierte, ökologieorientierte Produktlebenszyklusrechnung}, booktitle={Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik}, publisher={Dr. Kovac}, author={Faupel, Christian}, editor={Betz, Stefan}, year={2013}, pages={277–318} }","ama":"Faupel C. Integrierte, ökologieorientierte Produktlebenszyklusrechnung. In: Betz S, ed. <i>Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik</i>. Dr. Kovac; 2013:277-318."},"type":"book_chapter","department":[{"_id":"193"}],"date_created":"2024-01-09T12:41:53Z","place":"Hamburg"},{"issue":"1","publication":"Journal of Service Management","citation":{"bibtex":"@article{Garnefeld_Steinhoff_2013, title={Primacy versus Recency Effects in Extended Service Encounters}, volume={24}, DOI={<a href=\"http://dx.doi.org/10.1108/09564231311304198\">http://dx.doi.org/10.1108/09564231311304198</a>}, number={1}, journal={Journal of Service Management}, author={Garnefeld, I. and Steinhoff, Lena}, year={2013}, pages={64–81} }","ama":"Garnefeld I, Steinhoff L. Primacy versus Recency Effects in Extended Service Encounters. <i>Journal of Service Management</i>. 2013;24(1):64-81. doi:<a href=\"http://dx.doi.org/10.1108/09564231311304198\">http://dx.doi.org/10.1108/09564231311304198</a>","mla":"Garnefeld, I., and Lena Steinhoff. “Primacy versus Recency Effects in Extended Service Encounters.” <i>Journal of Service Management</i>, vol. 24, no. 1, 2013, pp. 64–81, doi:<a href=\"http://dx.doi.org/10.1108/09564231311304198\">http://dx.doi.org/10.1108/09564231311304198</a>.","chicago":"Garnefeld, I., and Lena Steinhoff. “Primacy versus Recency Effects in Extended Service Encounters.” <i>Journal of Service Management</i> 24, no. 1 (2013): 64–81. <a href=\"http://dx.doi.org/10.1108/09564231311304198\">http://dx.doi.org/10.1108/09564231311304198</a>.","short":"I. Garnefeld, L. Steinhoff, Journal of Service Management 24 (2013) 64–81.","ieee":"I. Garnefeld and L. Steinhoff, “Primacy versus Recency Effects in Extended Service Encounters,” <i>Journal of Service Management</i>, vol. 24, no. 1, pp. 64–81, 2013, doi: <a href=\"http://dx.doi.org/10.1108/09564231311304198\">http://dx.doi.org/10.1108/09564231311304198</a>.","apa":"Garnefeld, I., &#38; Steinhoff, L. (2013). Primacy versus Recency Effects in Extended Service Encounters. <i>Journal of Service Management</i>, <i>24</i>(1), 64–81. <a href=\"http://dx.doi.org/10.1108/09564231311304198\">http://dx.doi.org/10.1108/09564231311304198</a>"},"date_created":"2023-06-22T16:47:01Z","type":"journal_article","department":[{"_id":"733"}],"status":"public","title":"Primacy versus Recency Effects in Extended Service Encounters","year":"2013","author":[{"first_name":"I.","last_name":"Garnefeld","full_name":"Garnefeld, I."},{"id":"4336","last_name":"Steinhoff","first_name":"Lena","full_name":"Steinhoff, Lena"}],"date_updated":"2024-01-15T16:21:48Z","publication_status":"published","intvolume":"        24","page":"64-81","_id":"45734","language":[{"iso":"eng"}],"doi":"http://dx.doi.org/10.1108/09564231311304198","user_id":"68445","volume":24},{"publication":"Proceedings of the 42nd European Marketing Academy (EMAC) Conference, Istanbul","citation":{"mla":"Steinhoff, Lena, and R. W. Palmatier. “The Effect of Loyalty Programs on Target and Bystander Customers: A Customer Portfolio Perspective on Loyalty Program Performance.” <i>Proceedings of the 42nd European Marketing Academy (EMAC) Conference, Istanbul</i>, 2013.","bibtex":"@inproceedings{Steinhoff_Palmatier_2013, title={The Effect of Loyalty Programs on Target and Bystander Customers: A Customer Portfolio Perspective on Loyalty Program Performance}, booktitle={Proceedings of the 42nd European Marketing Academy (EMAC) Conference, Istanbul}, author={Steinhoff, Lena and Palmatier, R. W.}, year={2013} }","ama":"Steinhoff L, Palmatier RW. The Effect of Loyalty Programs on Target and Bystander Customers: A Customer Portfolio Perspective on Loyalty Program Performance. In: <i>Proceedings of the 42nd European Marketing Academy (EMAC) Conference, Istanbul</i>. ; 2013.","ieee":"L. Steinhoff and R. W. Palmatier, “The Effect of Loyalty Programs on Target and Bystander Customers: A Customer Portfolio Perspective on Loyalty Program Performance,” presented at the Proceedings of the 42nd European Marketing Academy (EMAC) Conference, Istanbul, 2013.","apa":"Steinhoff, L., &#38; Palmatier, R. W. (2013). The Effect of Loyalty Programs on Target and Bystander Customers: A Customer Portfolio Perspective on Loyalty Program Performance. <i>Proceedings of the 42nd European Marketing Academy (EMAC) Conference, Istanbul</i>. Proceedings of the 42nd European Marketing Academy (EMAC) Conference, Istanbul.","chicago":"Steinhoff, Lena, and R. W. Palmatier. “The Effect of Loyalty Programs on Target and Bystander Customers: A Customer Portfolio Perspective on Loyalty Program Performance.” In <i>Proceedings of the 42nd European Marketing Academy (EMAC) Conference, Istanbul</i>, 2013.","short":"L. Steinhoff, R.W. Palmatier, in: Proceedings of the 42nd European Marketing Academy (EMAC) Conference, Istanbul, 2013."},"type":"conference","department":[{"_id":"733"}],"date_created":"2023-06-22T17:04:26Z","publication_status":"published","date_updated":"2024-01-15T16:36:59Z","year":"2013","status":"public","title":"The Effect of Loyalty Programs on Target and Bystander Customers: A Customer Portfolio Perspective on Loyalty Program Performance","author":[{"id":"4336","full_name":"Steinhoff, Lena","first_name":"Lena","last_name":"Steinhoff"},{"first_name":"R. W.","last_name":"Palmatier","full_name":"Palmatier, R. W."}],"conference":{"location":"Istanbul","name":"Proceedings of the 42nd European Marketing Academy (EMAC) Conference"},"user_id":"68445","_id":"45749","language":[{"iso":"eng"}]},{"user_id":"68445","language":[{"iso":"eng"}],"_id":"45756","page":"13-105","publication_status":"published","date_updated":"2024-01-29T12:28:24Z","author":[{"id":"4336","first_name":"Lena","last_name":"Steinhoff","full_name":"Steinhoff, Lena"},{"full_name":"Palmatier, R. W.","first_name":"R. W.","last_name":"Palmatier"}],"year":"2013","status":"public","title":"Understanding the Effectiveness of Loyalty Programs, Marketing Science Institute (MSI) Working Paper Series","department":[{"_id":"733"}],"type":"working_paper","date_created":"2023-06-22T17:11:23Z","related_material":{"link":[{"relation":"confirmation","url":"https://www.msi.org/working-papers/understanding-the-effectiveness-of-loyalty-programs/"}]},"citation":{"ieee":"L. Steinhoff and R. W. Palmatier, <i>Understanding the Effectiveness of Loyalty Programs, Marketing Science Institute (MSI) Working Paper Series</i>. 2013, pp. 13–105.","apa":"Steinhoff, L., &#38; Palmatier, R. W. (2013). <i>Understanding the Effectiveness of Loyalty Programs, Marketing Science Institute (MSI) Working Paper Series</i> (pp. 13–105).","chicago":"Steinhoff, Lena, and R. W. Palmatier. <i>Understanding the Effectiveness of Loyalty Programs, Marketing Science Institute (MSI) Working Paper Series</i>, 2013.","short":"L. Steinhoff, R.W. Palmatier, Understanding the Effectiveness of Loyalty Programs, Marketing Science Institute (MSI) Working Paper Series, 2013.","mla":"Steinhoff, Lena, and R. W. Palmatier. <i>Understanding the Effectiveness of Loyalty Programs, Marketing Science Institute (MSI) Working Paper Series</i>. 2013, pp. 13–105.","bibtex":"@book{Steinhoff_Palmatier_2013, title={Understanding the Effectiveness of Loyalty Programs, Marketing Science Institute (MSI) Working Paper Series}, author={Steinhoff, Lena and Palmatier, R. W.}, year={2013}, pages={13–105} }","ama":"Steinhoff L, Palmatier RW. <i>Understanding the Effectiveness of Loyalty Programs, Marketing Science Institute (MSI) Working Paper Series</i>.; 2013:13-105."}},{"year":"2013","title":"Der Begriff des Konsenses im römischen Kaufrecht","status":"public","author":[{"id":"104560","full_name":"Bartlitz, David","first_name":"David","last_name":"Bartlitz","orcid":"0000-0003-2967-8299 "}],"date_updated":"2024-05-02T19:26:40Z","page":"53-59","language":[{"iso":"ger"}],"_id":"53842","user_id":"95606","issue":"2","publication":"Journal on European History of Law (JEHL)","citation":{"apa":"Bartlitz, D. (2013). Der Begriff des Konsenses im römischen Kaufrecht. <i>Journal on European History of Law (JEHL)</i>, <i>2</i>, 53–59.","ieee":"D. Bartlitz, “Der Begriff des Konsenses im römischen Kaufrecht,” <i>Journal on European History of Law (JEHL)</i>, no. 2, pp. 53–59, 2013.","short":"D. Bartlitz, Journal on European History of Law (JEHL) (2013) 53–59.","chicago":"Bartlitz, David. “Der Begriff des Konsenses im römischen Kaufrecht.” <i>Journal on European History of Law (JEHL)</i>, no. 2 (2013): 53–59.","mla":"Bartlitz, David. “Der Begriff des Konsenses im römischen Kaufrecht.” <i>Journal on European History of Law (JEHL)</i>, no. 2, 2013, pp. 53–59.","ama":"Bartlitz D. Der Begriff des Konsenses im römischen Kaufrecht. <i>Journal on European History of Law (JEHL)</i>. 2013;(2):53-59.","bibtex":"@article{Bartlitz_2013, title={Der Begriff des Konsenses im römischen Kaufrecht}, number={2}, journal={Journal on European History of Law (JEHL)}, author={Bartlitz, David}, year={2013}, pages={53–59} }"},"extern":"1","date_created":"2024-05-02T19:25:51Z","type":"journal_article","department":[{"_id":"845"}]},{"date_updated":"2023-01-17T13:51:24Z","author":[{"first_name":"Urska","last_name":"Kosi","full_name":"Kosi, Urska","id":"54068"},{"last_name":"Koren","first_name":"Jerney","full_name":"Koren, Jerney"},{"first_name":"Aljosa","last_name":"Valentincic","full_name":"Valentincic, Aljosa"}],"conference":{"end_date":"2013-05-05","location":"Paris, France","name":"36th Annual Congress of European Accounting Association","start_date":"2013-05-02"},"year":"2013","status":"public","title":"Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?","user_id":"88603","language":[{"iso":"eng"}],"_id":"37109","main_file_link":[{"url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2373987"}],"extern":"1","abstract":[{"lang":"eng","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."}],"citation":{"chicago":"Kosi, Urska, Jerney Koren, and Aljosa Valentincic. “Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?,” 2013.","short":"U. Kosi, J. Koren, A. Valentincic, in: 2013.","apa":"Kosi, U., Koren, J., &#38; Valentincic, A. (2013). <i>Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?</i> 36th Annual Congress of European Accounting Association, Paris, France.","ieee":"U. Kosi, J. Koren, and A. Valentincic, “Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?,” presented at the 36th Annual Congress of European Accounting Association, Paris, France, 2013.","ama":"Kosi U, Koren J, Valentincic A. Does Financial Statement Audit Reduce the Cost of Debt of Private Firms? In: ; 2013.","bibtex":"@inproceedings{Kosi_Koren_Valentincic_2013, title={Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?}, author={Kosi, Urska and Koren, Jerney and Valentincic, Aljosa}, year={2013} }","mla":"Kosi, Urska, et al. <i>Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?</i> 2013."},"department":[{"_id":"635"},{"_id":"186"},{"_id":"551"}],"keyword":["private firms","voluntary audit","cost of debt","self-selection bias","lemon problem"],"type":"conference","date_created":"2023-01-17T13:25:30Z"},{"conference":{"location":"Valencia, Spain","start_date":"2013-09-05","name":"9th Workshop on European Financial Reporting","end_date":"2013-09-06"},"author":[{"last_name":"Kosi","first_name":"Urska","full_name":"Kosi, Urska","id":"54068"},{"last_name":"Florou","first_name":"Annita","full_name":"Florou, Annita"},{"first_name":"Peter F. ","last_name":"Pope","full_name":"Pope, Peter F. "}],"status":"public","year":"2013","title":"Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information?","date_updated":"2023-01-17T13:52:33Z","_id":"37115","language":[{"iso":"eng"}],"user_id":"88603","citation":{"apa":"Kosi, U., Florou, A., &#38; Pope, P. F. (2013). <i>Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information?</i> 9th Workshop on European Financial Reporting, Valencia, Spain.","ieee":"U. Kosi, A. Florou, and P. F. Pope, “Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information?,” presented at the 9th Workshop on European Financial Reporting, Valencia, Spain, 2013.","chicago":"Kosi, Urska, Annita Florou, and Peter F.  Pope. “Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information?,” 2013.","short":"U. Kosi, A. Florou, P.F. Pope, in: 2013.","mla":"Kosi, Urska, et al. <i>Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information?</i> 2013.","ama":"Kosi U, Florou A, Pope PF. Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information? In: ; 2013.","bibtex":"@inproceedings{Kosi_Florou_Pope_2013, title={Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information?}, author={Kosi, Urska and Florou, Annita and Pope, Peter F. }, year={2013} }"},"extern":"1","date_created":"2023-01-17T13:52:28Z","department":[{"_id":"635"},{"_id":"186"},{"_id":"551"}],"type":"conference"},{"issue":"1","publication":"European Accounting Review","extern":"1","abstract":[{"lang":"eng","text":"Private firms are likely to use the financial reporting process more for other objectives, such as tax savings, than for communicating performance. However, observing firms choosing accounting policies for tax-minimisation purposes is not straightforward due to (i) tax and non-tax costs of reporting lower income (ii) accounting policies that result in lower reported income and no tax savings but generate non-tax benefits (iii) preparers' multiple incentives and (iv) econometric issues. We observe a large sample of 20,505 private firms writing off assets in two separate regimes, one that generates tax savings and one that does not. Firms significantly decrease, but continue to use, write-offs after the adverse change in tax treatment of write-offs. The exogenous tax change should not affect other reporting incentives. This allows us to disentangle the tax-minimisation incentive from other (un-observable) incentives, including debt contracting, dividends and employee relations that contribute to the observed anomalous positive relationship between write-offs and profitability. We show that for private firms (i) obtaining tax savings is important overall (ii) non-tax costs and benefits are probably also important and (iii) earnings informativeness for future cash flows increases after the adverse tax legislation change."}],"date_created":"2018-07-12T08:20:29Z","department":[{"_id":"551"},{"_id":"186"},{"_id":"635"}],"type":"journal_article","author":[{"id":"54068","full_name":"Kosi, Urska","first_name":"Urska","last_name":"Kosi"},{"last_name":"Valentincic","first_name":"Aljosa","full_name":"Valentincic, Aljosa"}],"year":"2013","title":"Write-offs and profitability in private firms: Disentangling the impact of tax-minimisation incentives","intvolume":"        22","publication_status":"published","date_updated":"2023-01-24T15:33:44Z","language":[{"iso":"eng"}],"doi":"10.1080/09638180.2012.661938","citation":{"ieee":"U. Kosi and A. Valentincic, “Write-offs and profitability in private firms: Disentangling the impact of tax-minimisation incentives,” <i>European Accounting Review</i>, vol. 22, no. 1, pp. 117–150, 2013, doi: <a href=\"https://doi.org/10.1080/09638180.2012.661938\">10.1080/09638180.2012.661938</a>.","apa":"Kosi, U., &#38; Valentincic, A. (2013). Write-offs and profitability in private firms: Disentangling the impact of tax-minimisation incentives. <i>European Accounting Review</i>, <i>22</i>(1), 117–150. <a href=\"https://doi.org/10.1080/09638180.2012.661938\">https://doi.org/10.1080/09638180.2012.661938</a>","short":"U. Kosi, A. Valentincic, European Accounting Review 22 (2013) 117–150.","chicago":"Kosi, Urska, and Aljosa Valentincic. “Write-Offs and Profitability in Private Firms: Disentangling the Impact of Tax-Minimisation Incentives.” <i>European Accounting Review</i> 22, no. 1 (2013): 117–50. <a href=\"https://doi.org/10.1080/09638180.2012.661938\">https://doi.org/10.1080/09638180.2012.661938</a>.","mla":"Kosi, Urska, and Aljosa Valentincic. “Write-Offs and Profitability in Private Firms: Disentangling the Impact of Tax-Minimisation Incentives.” <i>European Accounting Review</i>, vol. 22, no. 1, 2013, pp. 117–50, doi:<a href=\"https://doi.org/10.1080/09638180.2012.661938\">10.1080/09638180.2012.661938</a>.","bibtex":"@article{Kosi_Valentincic_2013, title={Write-offs and profitability in private firms: Disentangling the impact of tax-minimisation incentives}, volume={22}, DOI={<a href=\"https://doi.org/10.1080/09638180.2012.661938\">10.1080/09638180.2012.661938</a>}, number={1}, journal={European Accounting Review}, author={Kosi, Urska and Valentincic, Aljosa}, year={2013}, pages={117–150} }","ama":"Kosi U, Valentincic A. Write-offs and profitability in private firms: Disentangling the impact of tax-minimisation incentives. <i>European Accounting Review</i>. 2013;22(1):117-150. doi:<a href=\"https://doi.org/10.1080/09638180.2012.661938\">10.1080/09638180.2012.661938</a>"},"status":"public","_id":"3549","page":"117-150","volume":22,"user_id":"54068"},{"department":[{"_id":"635"},{"_id":"186"},{"_id":"551"}],"type":"conference","date_created":"2023-01-17T13:28:19Z","extern":"1","citation":{"short":"A. Florou, U. Kosi, in: 2013.","chicago":"Florou, Annita, and Urska Kosi. “Does Mandatory IFRS Adoption Facilitate Debt Financing? ,” 2013.","apa":"Florou, A., &#38; Kosi, U. (2013). <i>Does mandatory IFRS adoption facilitate debt financing? </i>. FACTS-Forschungswerkstatt, Berlin, Germany.","ieee":"A. Florou and U. Kosi, “Does mandatory IFRS adoption facilitate debt financing? ,” presented at the FACTS-Forschungswerkstatt, Berlin, Germany, 2013.","ama":"Florou A, Kosi U. Does mandatory IFRS adoption facilitate debt financing? . In: ; 2013.","bibtex":"@inproceedings{Florou_Kosi_2013, title={Does mandatory IFRS adoption facilitate debt financing? }, author={Florou, Annita and Kosi, Urska}, year={2013} }","mla":"Florou, Annita, and Urska Kosi. <i>Does Mandatory IFRS Adoption Facilitate Debt Financing? </i>. 2013."},"user_id":"54068","_id":"37110","language":[{"iso":"eng"}],"date_updated":"2023-01-24T15:34:43Z","conference":{"location":"Berlin, Germany","start_date":"2013-01-07","name":"FACTS-Forschungswerkstatt"},"author":[{"full_name":"Florou, Annita","last_name":"Florou","first_name":"Annita"},{"full_name":"Kosi, Urska","last_name":"Kosi","first_name":"Urska","id":"54068"}],"title":"Does mandatory IFRS adoption facilitate debt financing? ","year":"2013","status":"public"},{"status":"public","volume":22,"user_id":"21222","_id":"5045","publisher":"Informa UK Limited","page":"367-390","quality_controlled":"1","citation":{"ama":"Niemann R, Sureth-Sloane C. Sooner or Later? – Paradoxical Investment Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment Flexibility. <i>European Accounting Review</i>. 2013;22(2):367-390. doi:<a href=\"https://doi.org/10.1080/09638180.2012.682781\">10.1080/09638180.2012.682781</a>","short":"R. Niemann, C. Sureth-Sloane, European Accounting Review 22 (2013) 367–390.","chicago":"Niemann, Rainer, and Caren Sureth-Sloane. “Sooner or Later? – Paradoxical Investment Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment Flexibility.” <i>European Accounting Review</i> 22, no. 2 (2013): 367–90. <a href=\"https://doi.org/10.1080/09638180.2012.682781\">https://doi.org/10.1080/09638180.2012.682781</a>.","bibtex":"@article{Niemann_Sureth-Sloane_2013, title={Sooner or Later? – Paradoxical Investment Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment Flexibility}, volume={22}, DOI={<a href=\"https://doi.org/10.1080/09638180.2012.682781\">10.1080/09638180.2012.682781</a>}, number={2}, journal={European Accounting Review}, publisher={Informa UK Limited}, author={Niemann, Rainer and Sureth-Sloane, Caren}, year={2013}, pages={367–390} }","mla":"Niemann, Rainer, and Caren Sureth-Sloane. “Sooner or Later? – Paradoxical Investment Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment Flexibility.” <i>European Accounting Review</i>, vol. 22, no. 2, Informa UK Limited, 2013, pp. 367–90, doi:<a href=\"https://doi.org/10.1080/09638180.2012.682781\">10.1080/09638180.2012.682781</a>.","apa":"Niemann, R., &#38; Sureth-Sloane, C. (2013). Sooner or Later? – Paradoxical Investment Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment Flexibility. <i>European Accounting Review</i>, <i>22</i>(2), 367–390. <a href=\"https://doi.org/10.1080/09638180.2012.682781\">https://doi.org/10.1080/09638180.2012.682781</a>","ieee":"R. Niemann and C. Sureth-Sloane, “Sooner or Later? – Paradoxical Investment Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment Flexibility,” <i>European Accounting Review</i>, vol. 22, no. 2, pp. 367–390, 2013, doi: <a href=\"https://doi.org/10.1080/09638180.2012.682781\">10.1080/09638180.2012.682781</a>."},"intvolume":"        22","date_updated":"2023-01-31T12:13:03Z","publication_status":"published","publication_identifier":{"issn":["0963-8180","1468-4497"]},"author":[{"full_name":"Niemann, Rainer","first_name":"Rainer","last_name":"Niemann"},{"first_name":"Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren","id":"530"}],"title":"Sooner or Later? – Paradoxical Investment Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment Flexibility","year":"2013","doi":"10.1080/09638180.2012.682781","language":[{"iso":"eng"}],"publication":"European Accounting Review","issue":"2","department":[{"_id":"187"},{"_id":"635"}],"type":"journal_article","date_created":"2018-10-30T13:53:32Z"},{"status":"public","title":"Advance Pricing Agreements (APAs) als Instrument zur Vermeidung von Verrechnungspreiskonflikten – eine kritische Betrachtung","year":"2013","author":[{"first_name":"Pia","last_name":"Vollert","full_name":"Vollert, Pia"},{"full_name":"Eikel, Carolin","last_name":"Eikel","first_name":"Carolin"},{"id":"530","first_name":"Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","full_name":"Sureth-Sloane, Caren"}],"date_updated":"2023-01-31T12:13:21Z","intvolume":"        90","page":"367-379","_id":"5048","language":[{"iso":"ger"}],"user_id":"21222","volume":90,"issue":"4","publication":"Steuer und Wirtschaft","citation":{"ieee":"P. Vollert, C. Eikel, and C. Sureth-Sloane, “Advance Pricing Agreements (APAs) als Instrument zur Vermeidung von Verrechnungspreiskonflikten – eine kritische Betrachtung,” <i>Steuer und Wirtschaft</i>, vol. 90, no. 4, pp. 367–379, 2013.","apa":"Vollert, P., Eikel, C., &#38; Sureth-Sloane, C. (2013). Advance Pricing Agreements (APAs) als Instrument zur Vermeidung von Verrechnungspreiskonflikten – eine kritische Betrachtung. <i>Steuer und Wirtschaft</i>, <i>90</i>(4), 367–379.","mla":"Vollert, Pia, et al. “Advance Pricing Agreements (APAs) als Instrument zur Vermeidung von Verrechnungspreiskonflikten – eine kritische Betrachtung.” <i>Steuer und Wirtschaft</i>, vol. 90, no. 4, 2013, pp. 367–79.","bibtex":"@article{Vollert_Eikel_Sureth-Sloane_2013, title={Advance Pricing Agreements (APAs) als Instrument zur Vermeidung von Verrechnungspreiskonflikten – eine kritische Betrachtung}, volume={90}, number={4}, journal={Steuer und Wirtschaft}, author={Vollert, Pia and Eikel, Carolin and Sureth-Sloane, Caren}, year={2013}, pages={367–379} }","chicago":"Vollert, Pia, Carolin Eikel, and Caren Sureth-Sloane. “Advance Pricing Agreements (APAs) als Instrument zur Vermeidung von Verrechnungspreiskonflikten – eine kritische Betrachtung.” <i>Steuer und Wirtschaft</i> 90, no. 4 (2013): 367–79.","ama":"Vollert P, Eikel C, Sureth-Sloane C. Advance Pricing Agreements (APAs) als Instrument zur Vermeidung von Verrechnungspreiskonflikten – eine kritische Betrachtung. <i>Steuer und Wirtschaft</i>. 2013;90(4):367-379.","short":"P. Vollert, C. Eikel, C. Sureth-Sloane, Steuer und Wirtschaft 90 (2013) 367–379."},"quality_controlled":"1","date_created":"2018-10-30T13:58:31Z","type":"journal_article","department":[{"_id":"187"},{"_id":"635"}]},{"user_id":"49063","language":[{"iso":"eng"}],"_id":"46697","date_updated":"2023-08-25T10:03:46Z","publication_status":"published","year":"2013","title":"Threat and normative appeals to reduce product returns in online retailing – An effective marketing practice?","status":"public","conference":{"location":"Istanbul","name":"42nd EMAC Annual Conference"},"author":[{"full_name":"Garnefeld, I.","first_name":"I.","last_name":"Garnefeld"},{"full_name":"Münkhoff, Eva","orcid":"0000-0001-6053-1012","first_name":"Eva","last_name":"Münkhoff","id":"3043"},{"full_name":"Raum, K.","first_name":"K.","last_name":"Raum"}],"type":"conference","department":[{"_id":"785"}],"date_created":"2023-08-25T09:25:17Z","publication":"42nd EMAC Annual Conference, Istanbul","citation":{"chicago":"Garnefeld, I., Eva Münkhoff, and K. Raum. “Threat and Normative Appeals to Reduce Product Returns in Online Retailing – An Effective Marketing Practice?” In <i>42nd EMAC Annual Conference, Istanbul</i>, 2013.","short":"I. Garnefeld, E. Münkhoff, K. Raum, in: 42nd EMAC Annual Conference, Istanbul, 2013.","apa":"Garnefeld, I., Münkhoff, E., &#38; Raum, K. (2013). Threat and normative appeals to reduce product returns in online retailing – An effective marketing practice? <i>42nd EMAC Annual Conference, Istanbul</i>. 42nd EMAC Annual Conference, Istanbul.","ieee":"I. Garnefeld, E. Münkhoff, and K. Raum, “Threat and normative appeals to reduce product returns in online retailing – An effective marketing practice?,” presented at the 42nd EMAC Annual Conference, Istanbul, 2013.","ama":"Garnefeld I, Münkhoff E, Raum K. Threat and normative appeals to reduce product returns in online retailing – An effective marketing practice? In: <i>42nd EMAC Annual Conference, Istanbul</i>. ; 2013.","bibtex":"@inproceedings{Garnefeld_Münkhoff_Raum_2013, title={Threat and normative appeals to reduce product returns in online retailing – An effective marketing practice?}, booktitle={42nd EMAC Annual Conference, Istanbul}, author={Garnefeld, I. and Münkhoff, Eva and Raum, K.}, year={2013} }","mla":"Garnefeld, I., et al. “Threat and Normative Appeals to Reduce Product Returns in Online Retailing – An Effective Marketing Practice?” <i>42nd EMAC Annual Conference, Istanbul</i>, 2013."}},{"publication":"42nd EMAC Annual Conference, Istanbul","citation":{"ama":"Münkhoff E, Garnefeld I, Bruns A. How to prolong a sales promotion – Ex-post time extension versus reframing. In: <i>42nd EMAC Annual Conference, Istanbul</i>. ; 2013.","bibtex":"@inproceedings{Münkhoff_Garnefeld_Bruns_2013, title={How to prolong a sales promotion – Ex-post time extension versus reframing}, booktitle={42nd EMAC Annual Conference, Istanbul}, author={Münkhoff, Eva and Garnefeld, I. and Bruns, A.}, year={2013} }","mla":"Münkhoff, Eva, et al. “How to Prolong a Sales Promotion – Ex-Post Time Extension versus Reframing.” <i>42nd EMAC Annual Conference, Istanbul</i>, 2013.","chicago":"Münkhoff, Eva, I. Garnefeld, and A. Bruns. “How to Prolong a Sales Promotion – Ex-Post Time Extension versus Reframing.” In <i>42nd EMAC Annual Conference, Istanbul</i>, 2013.","short":"E. Münkhoff, I. Garnefeld, A. Bruns, in: 42nd EMAC Annual Conference, Istanbul, 2013.","apa":"Münkhoff, E., Garnefeld, I., &#38; Bruns, A. (2013). How to prolong a sales promotion – Ex-post time extension versus reframing. <i>42nd EMAC Annual Conference, Istanbul</i>. 42nd EMAC Annual Conference, Istanbul.","ieee":"E. Münkhoff, I. Garnefeld, and A. Bruns, “How to prolong a sales promotion – Ex-post time extension versus reframing,” presented at the 42nd EMAC Annual Conference, Istanbul, 2013."},"date_created":"2023-08-25T09:24:06Z","type":"conference","department":[{"_id":"785"}],"title":"How to prolong a sales promotion – Ex-post time extension versus reframing","status":"public","year":"2013","conference":{"location":"Istanbul","name":"42nd EMAC Annual Conference"},"author":[{"full_name":"Münkhoff, Eva","last_name":"Münkhoff","orcid":"0000-0001-6053-1012","first_name":"Eva","id":"3043"},{"last_name":"Garnefeld","first_name":"I.","full_name":"Garnefeld, I."},{"full_name":"Bruns, A.","first_name":"A.","last_name":"Bruns"}],"date_updated":"2023-08-25T10:03:52Z","publication_status":"published","_id":"46696","language":[{"iso":"eng"}],"user_id":"49063"},{"publication_status":"published","date_updated":"2023-09-01T10:06:58Z","status":"public","title":"Umsatz- und Profitabilitätsauswirkungen industrieller Dienstleistungen","year":"2013","publication_identifier":{"isbn":["9783658021214","9783658021221"]},"author":[{"full_name":"Münkhoff, Eva","last_name":"Münkhoff","first_name":"Eva","orcid":"0000-0001-6053-1012","id":"3043"}],"user_id":"49063","doi":"10.1007/978-3-658-02122-1","alternative_title":["Eine latente Wachstumskurvenanalyse"],"_id":"46643","publisher":"Springer Gabler","language":[{"iso":"ger"}],"citation":{"short":"E. Münkhoff, Umsatz- und Profitabilitätsauswirkungen industrieller Dienstleistungen, Springer Gabler, Wiesbaden, 2013.","chicago":"Münkhoff, Eva. <i>Umsatz- und Profitabilitätsauswirkungen industrieller Dienstleistungen</i>. Wiesbaden: Springer Gabler, 2013. <a href=\"https://doi.org/10.1007/978-3-658-02122-1\">https://doi.org/10.1007/978-3-658-02122-1</a>.","apa":"Münkhoff, E. (2013). <i>Umsatz- und Profitabilitätsauswirkungen industrieller Dienstleistungen</i>. Springer Gabler. <a href=\"https://doi.org/10.1007/978-3-658-02122-1\">https://doi.org/10.1007/978-3-658-02122-1</a>","ieee":"E. Münkhoff, <i>Umsatz- und Profitabilitätsauswirkungen industrieller Dienstleistungen</i>. Wiesbaden: Springer Gabler, 2013.","ama":"Münkhoff E. <i>Umsatz- und Profitabilitätsauswirkungen industrieller Dienstleistungen</i>. Springer Gabler; 2013. doi:<a href=\"https://doi.org/10.1007/978-3-658-02122-1\">10.1007/978-3-658-02122-1</a>","bibtex":"@book{Münkhoff_2013, place={Wiesbaden}, title={Umsatz- und Profitabilitätsauswirkungen industrieller Dienstleistungen}, DOI={<a href=\"https://doi.org/10.1007/978-3-658-02122-1\">10.1007/978-3-658-02122-1</a>}, publisher={Springer Gabler}, author={Münkhoff, Eva}, year={2013} }","mla":"Münkhoff, Eva. <i>Umsatz- und Profitabilitätsauswirkungen industrieller Dienstleistungen</i>. Springer Gabler, 2013, doi:<a href=\"https://doi.org/10.1007/978-3-658-02122-1\">10.1007/978-3-658-02122-1</a>."},"type":"book","department":[{"_id":"785"}],"date_created":"2023-08-22T15:34:19Z","place":"Wiesbaden"},{"publication":"IZA Journal of European Labor Studies","issue":"1","extern":"1","date_created":"2024-10-01T14:07:43Z","type":"journal_article","department":[{"_id":"892"}],"year":"2013","title":"How do the unemployed search for a job? – Evidence from the EU Labour Force Survey","author":[{"first_name":"Ronald","last_name":"Bachmann","full_name":"Bachmann, Ronald"},{"last_name":"Baumgarten","first_name":"Daniel","full_name":"Baumgarten, Daniel","id":"102770"}],"publication_identifier":{"issn":["2193-9012"]},"publication_status":"published","date_updated":"2024-10-01T14:09:37Z","intvolume":"         2","article_number":"22","language":[{"iso":"eng"}],"doi":"10.1186/2193-9012-2-22","citation":{"short":"R. Bachmann, D. Baumgarten, IZA Journal of European Labor Studies 2 (2013).","chicago":"Bachmann, Ronald, and Daniel Baumgarten. “How Do the Unemployed Search for a Job? – Evidence from the EU Labour Force Survey.” <i>IZA Journal of European Labor Studies</i> 2, no. 1 (2013). <a href=\"https://doi.org/10.1186/2193-9012-2-22\">https://doi.org/10.1186/2193-9012-2-22</a>.","ieee":"R. Bachmann and D. Baumgarten, “How do the unemployed search for a job? – Evidence from the EU Labour Force Survey,” <i>IZA Journal of European Labor Studies</i>, vol. 2, no. 1, Art. no. 22, 2013, doi: <a href=\"https://doi.org/10.1186/2193-9012-2-22\">10.1186/2193-9012-2-22</a>.","apa":"Bachmann, R., &#38; Baumgarten, D. (2013). How do the unemployed search for a job? – Evidence from the EU Labour Force Survey. <i>IZA Journal of European Labor Studies</i>, <i>2</i>(1), Article 22. <a href=\"https://doi.org/10.1186/2193-9012-2-22\">https://doi.org/10.1186/2193-9012-2-22</a>","bibtex":"@article{Bachmann_Baumgarten_2013, title={How do the unemployed search for a job? – Evidence from the EU Labour Force Survey}, volume={2}, DOI={<a href=\"https://doi.org/10.1186/2193-9012-2-22\">10.1186/2193-9012-2-22</a>}, number={122}, journal={IZA Journal of European Labor Studies}, publisher={Springer Science and Business Media LLC}, author={Bachmann, Ronald and Baumgarten, Daniel}, year={2013} }","ama":"Bachmann R, Baumgarten D. How do the unemployed search for a job? – Evidence from the EU Labour Force Survey. <i>IZA Journal of European Labor Studies</i>. 2013;2(1). doi:<a href=\"https://doi.org/10.1186/2193-9012-2-22\">10.1186/2193-9012-2-22</a>","mla":"Bachmann, Ronald, and Daniel Baumgarten. “How Do the Unemployed Search for a Job? – Evidence from the EU Labour Force Survey.” <i>IZA Journal of European Labor Studies</i>, vol. 2, no. 1, 22, Springer Science and Business Media LLC, 2013, doi:<a href=\"https://doi.org/10.1186/2193-9012-2-22\">10.1186/2193-9012-2-22</a>."},"status":"public","_id":"56304","publisher":"Springer Science and Business Media LLC","user_id":"102261","volume":2},{"intvolume":"        90","date_updated":"2024-10-01T14:14:13Z","publication_status":"published","author":[{"full_name":"Baumgarten, Daniel","last_name":"Baumgarten","first_name":"Daniel","id":"102770"}],"publication_identifier":{"issn":["0022-1996"]},"title":"Exporters and the rise in wage inequality: Evidence from German linked employer–employee data","year":"2013","doi":"10.1016/j.jinteco.2012.10.001","language":[{"iso":"eng"}],"extern":"1","issue":"1","publication":"Journal of International Economics","department":[{"_id":"892"}],"type":"journal_article","date_created":"2024-10-01T14:12:49Z","status":"public","volume":90,"user_id":"102261","publisher":"Elsevier BV","_id":"56306","page":"201-217","citation":{"mla":"Baumgarten, Daniel. “Exporters and the Rise in Wage Inequality: Evidence from German Linked Employer–Employee Data.” <i>Journal of International Economics</i>, vol. 90, no. 1, Elsevier BV, 2013, pp. 201–17, doi:<a href=\"https://doi.org/10.1016/j.jinteco.2012.10.001\">10.1016/j.jinteco.2012.10.001</a>.","bibtex":"@article{Baumgarten_2013, title={Exporters and the rise in wage inequality: Evidence from German linked employer–employee data}, volume={90}, DOI={<a href=\"https://doi.org/10.1016/j.jinteco.2012.10.001\">10.1016/j.jinteco.2012.10.001</a>}, number={1}, journal={Journal of International Economics}, publisher={Elsevier BV}, author={Baumgarten, Daniel}, year={2013}, pages={201–217} }","ama":"Baumgarten D. Exporters and the rise in wage inequality: Evidence from German linked employer–employee data. <i>Journal of International Economics</i>. 2013;90(1):201-217. doi:<a href=\"https://doi.org/10.1016/j.jinteco.2012.10.001\">10.1016/j.jinteco.2012.10.001</a>","ieee":"D. Baumgarten, “Exporters and the rise in wage inequality: Evidence from German linked employer–employee data,” <i>Journal of International Economics</i>, vol. 90, no. 1, pp. 201–217, 2013, doi: <a href=\"https://doi.org/10.1016/j.jinteco.2012.10.001\">10.1016/j.jinteco.2012.10.001</a>.","apa":"Baumgarten, D. (2013). Exporters and the rise in wage inequality: Evidence from German linked employer–employee data. <i>Journal of International Economics</i>, <i>90</i>(1), 201–217. <a href=\"https://doi.org/10.1016/j.jinteco.2012.10.001\">https://doi.org/10.1016/j.jinteco.2012.10.001</a>","short":"D. Baumgarten, Journal of International Economics 90 (2013) 201–217.","chicago":"Baumgarten, Daniel. “Exporters and the Rise in Wage Inequality: Evidence from German Linked Employer–Employee Data.” <i>Journal of International Economics</i> 90, no. 1 (2013): 201–17. <a href=\"https://doi.org/10.1016/j.jinteco.2012.10.001\">https://doi.org/10.1016/j.jinteco.2012.10.001</a>."}},{"language":[{"iso":"eng"}],"doi":"10.1016/j.euroecorev.2013.03.007","year":"2013","title":"Offshoring, tasks, and the skill-wage pattern","author":[{"id":"102770","last_name":"Baumgarten","first_name":"Daniel","full_name":"Baumgarten, Daniel"},{"full_name":"Geishecker, Ingo","last_name":"Geishecker","first_name":"Ingo"},{"full_name":"Görg, Holger","first_name":"Holger","last_name":"Görg"}],"publication_identifier":{"issn":["0014-2921"]},"publication_status":"published","date_updated":"2024-10-01T14:12:18Z","intvolume":"        61","date_created":"2024-10-01T14:10:44Z","type":"journal_article","department":[{"_id":"892"}],"publication":"European Economic Review","extern":"1","page":"132-152","_id":"56305","publisher":"Elsevier BV","user_id":"102261","volume":61,"status":"public","citation":{"apa":"Baumgarten, D., Geishecker, I., &#38; Görg, H. (2013). Offshoring, tasks, and the skill-wage pattern. <i>European Economic Review</i>, <i>61</i>, 132–152. <a href=\"https://doi.org/10.1016/j.euroecorev.2013.03.007\">https://doi.org/10.1016/j.euroecorev.2013.03.007</a>","ieee":"D. Baumgarten, I. Geishecker, and H. Görg, “Offshoring, tasks, and the skill-wage pattern,” <i>European Economic Review</i>, vol. 61, pp. 132–152, 2013, doi: <a href=\"https://doi.org/10.1016/j.euroecorev.2013.03.007\">10.1016/j.euroecorev.2013.03.007</a>.","chicago":"Baumgarten, Daniel, Ingo Geishecker, and Holger Görg. “Offshoring, Tasks, and the Skill-Wage Pattern.” <i>European Economic Review</i> 61 (2013): 132–52. <a href=\"https://doi.org/10.1016/j.euroecorev.2013.03.007\">https://doi.org/10.1016/j.euroecorev.2013.03.007</a>.","short":"D. Baumgarten, I. Geishecker, H. Görg, European Economic Review 61 (2013) 132–152.","mla":"Baumgarten, Daniel, et al. “Offshoring, Tasks, and the Skill-Wage Pattern.” <i>European Economic Review</i>, vol. 61, Elsevier BV, 2013, pp. 132–52, doi:<a href=\"https://doi.org/10.1016/j.euroecorev.2013.03.007\">10.1016/j.euroecorev.2013.03.007</a>.","ama":"Baumgarten D, Geishecker I, Görg H. Offshoring, tasks, and the skill-wage pattern. <i>European Economic Review</i>. 2013;61:132-152. doi:<a href=\"https://doi.org/10.1016/j.euroecorev.2013.03.007\">10.1016/j.euroecorev.2013.03.007</a>","bibtex":"@article{Baumgarten_Geishecker_Görg_2013, title={Offshoring, tasks, and the skill-wage pattern}, volume={61}, DOI={<a href=\"https://doi.org/10.1016/j.euroecorev.2013.03.007\">10.1016/j.euroecorev.2013.03.007</a>}, journal={European Economic Review}, publisher={Elsevier BV}, author={Baumgarten, Daniel and Geishecker, Ingo and Görg, Holger}, year={2013}, pages={132–152} }"}},{"user_id":"16205","volume":36,"page":"389-393","language":[{"iso":"eng"}],"_id":"2654","date_updated":"2025-01-16T13:03:59Z","publication_status":"published","intvolume":"        36","year":"2013","title":"Classroom Response Systems","status":"public","author":[{"full_name":"Kundisch, Dennis","first_name":"Dennis","last_name":"Kundisch","id":"21117"},{"full_name":"Magenheim, Johannes","last_name":"Magenheim","first_name":"Johannes"},{"full_name":"Beutner, Marc","first_name":"Marc","last_name":"Beutner"},{"full_name":"Herrmann, Philipp","last_name":"Herrmann","first_name":"Philipp"},{"full_name":"Reinhardt, W.","first_name":"W.","last_name":"Reinhardt"},{"last_name":"Zoyke","first_name":"A.","full_name":"Zoyke, A."}],"type":"journal_article","department":[{"_id":"276"},{"_id":"210"}],"date_created":"2018-05-04T09:16:17Z","publication":"Informatik-Spektrum","issue":"4","citation":{"short":"D. Kundisch, J. Magenheim, M. Beutner, P. Herrmann, W. Reinhardt, A. Zoyke, Informatik-Spektrum 36 (2013) 389–393.","ama":"Kundisch D, Magenheim J, Beutner M, Herrmann P, Reinhardt W, Zoyke A. Classroom Response Systems. <i>Informatik-Spektrum</i>. 2013;36(4):389-393.","chicago":"Kundisch, Dennis, Johannes Magenheim, Marc Beutner, Philipp Herrmann, W. Reinhardt, and A. Zoyke. “Classroom Response Systems.” <i>Informatik-Spektrum</i> 36, no. 4 (2013): 389–93.","bibtex":"@article{Kundisch_Magenheim_Beutner_Herrmann_Reinhardt_Zoyke_2013, title={Classroom Response Systems}, volume={36}, number={4}, journal={Informatik-Spektrum}, author={Kundisch, Dennis and Magenheim, Johannes and Beutner, Marc and Herrmann, Philipp and Reinhardt, W. and Zoyke, A.}, year={2013}, pages={389–393} }","apa":"Kundisch, D., Magenheim, J., Beutner, M., Herrmann, P., Reinhardt, W., &#38; Zoyke, A. (2013). Classroom Response Systems. <i>Informatik-Spektrum</i>, <i>36</i>(4), 389–393.","mla":"Kundisch, Dennis, et al. “Classroom Response Systems.” <i>Informatik-Spektrum</i>, vol. 36, no. 4, 2013, pp. 389–93.","ieee":"D. Kundisch, J. Magenheim, M. Beutner, P. Herrmann, W. Reinhardt, and A. Zoyke, “Classroom Response Systems,” <i>Informatik-Spektrum</i>, vol. 36, no. 4, pp. 389–393, 2013."}},{"citation":{"short":"P. Yang, S. Janssen, C. Pfeifer, U. Backes-Gellner, Journal of Business Economics 83 (2013) 121–143.","chicago":"Yang, Philip, Simon Janssen, Christian Pfeifer, and Uschi Backes-Gellner. “Careers and Productivity in an Internal Labor Market.” <i>Journal of Business Economics</i> 83, no. 2 (2013): 121–43. <a href=\"https://doi.org/10.1007/s11573-012-0649-x\">https://doi.org/10.1007/s11573-012-0649-x</a>.","apa":"Yang, P., Janssen, S., Pfeifer, C., &#38; Backes-Gellner, U. (2013). Careers and productivity in an internal labor market. <i>Journal of Business Economics</i>, <i>83</i>(2), 121–143. <a href=\"https://doi.org/10.1007/s11573-012-0649-x\">https://doi.org/10.1007/s11573-012-0649-x</a>","ieee":"P. Yang, S. Janssen, C. Pfeifer, and U. Backes-Gellner, “Careers and productivity in an internal labor market,” <i>Journal of Business Economics</i>, vol. 83, no. 2, pp. 121–143, 2013, doi: <a href=\"https://doi.org/10.1007/s11573-012-0649-x\">10.1007/s11573-012-0649-x</a>.","ama":"Yang P, Janssen S, Pfeifer C, Backes-Gellner U. Careers and productivity in an internal labor market. <i>Journal of Business Economics</i>. 2013;83(2):121-143. doi:<a href=\"https://doi.org/10.1007/s11573-012-0649-x\">10.1007/s11573-012-0649-x</a>","bibtex":"@article{Yang_Janssen_Pfeifer_Backes-Gellner_2013, title={Careers and productivity in an internal labor market}, volume={83}, DOI={<a href=\"https://doi.org/10.1007/s11573-012-0649-x\">10.1007/s11573-012-0649-x</a>}, number={2}, journal={Journal of Business Economics}, publisher={Springer Science and Business Media LLC}, author={Yang, Philip and Janssen, Simon and Pfeifer, Christian and Backes-Gellner, Uschi}, year={2013}, pages={121–143} }","mla":"Yang, Philip, et al. “Careers and Productivity in an Internal Labor Market.” <i>Journal of Business Economics</i>, vol. 83, no. 2, Springer Science and Business Media LLC, 2013, pp. 121–43, doi:<a href=\"https://doi.org/10.1007/s11573-012-0649-x\">10.1007/s11573-012-0649-x</a>."},"status":"public","volume":83,"user_id":"80877","publisher":"Springer Science and Business Media LLC","_id":"57400","page":"121-143","publication":"Journal of Business Economics","issue":"2","department":[{"_id":"681"}],"type":"journal_article","date_created":"2024-11-25T09:25:33Z","intvolume":"        83","date_updated":"2025-04-09T13:20:08Z","publication_status":"published","publication_identifier":{"issn":["0044-2372","1861-8928"]},"author":[{"first_name":"Philip","last_name":"Yang","full_name":"Yang, Philip","id":"100432"},{"full_name":"Janssen, Simon","first_name":"Simon","last_name":"Janssen"},{"first_name":"Christian","last_name":"Pfeifer","full_name":"Pfeifer, Christian"},{"full_name":"Backes-Gellner, Uschi","last_name":"Backes-Gellner","first_name":"Uschi"}],"year":"2013","title":"Careers and productivity in an internal labor market","doi":"10.1007/s11573-012-0649-x","language":[{"iso":"eng"}]},{"language":[{"iso":"eng"}],"main_file_link":[{"url":"http://www.tandfonline.com/doi/full/10.1080/09638180.2012.741051"}],"doi":"10.1080/09638180.2012.741051","author":[{"id":"46447","last_name":"Sievers","first_name":"Sönke","full_name":"Sievers, Sönke"},{"first_name":"Christopher F","last_name":"Mokwa","full_name":"Mokwa, Christopher F"},{"full_name":"Keienburg, Georg","last_name":"Keienburg","first_name":"Georg"}],"year":"2013","title":"The relevance of financial versus non-financial information for the valuation of venture capital-backed firms","intvolume":"        22","article_type":"original","date_updated":"2026-04-09T07:59:17Z","publication_status":"published","date_created":"2018-10-31T11:27:42Z","department":[{"_id":"275"}],"type":"journal_article","keyword":["value relevance","equity valuation","venture capital","human capital","start-ups"],"publication":"European Accounting Review (VHB-JOURQUAL 4 Ranking A)","issue":"3","related_material":{"link":[{"url":"http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1449740","relation":"earlier_version"}]},"abstract":[{"lang":"eng","text":"This study examines the relevance of financial and non-financial information for the valuation of venture capital (VC) investments. Based on a hand-collected data set on venture-backed start-ups in Germany, we investigate the internal due diligence documents of over 200 investment rounds. We document that balance sheet and income statement items capture as much economic content as verifiable non-financial information (e.g. team experience or the number of patents) while controlling for several deal characteristics (e.g. industry, investment round, or yearly VC fund inflows). In addition, we show that valuations based on accounting and non-accounting information yield a level of valuation accuracy that is comparable to that of publicly traded firms. Further analyses show that the industry-specific total asset multiples outperform the popular revenue multiples but lead to significantly less accurate results than those obtained from the more comprehensive valuation models. Overall, our findings might inform researchers and standard-setters of the usefulness of accounting information for investment companies and provide additional evidence to gauge the overall valuation accuracy in VC settings."}],"extern":"1","_id":"5191","publisher":"Taylor \\& Francis","page":"467-511","volume":22,"user_id":"115848","jel":["G24","G32","M41"],"status":"public","citation":{"ama":"Sievers S, Mokwa CF, Keienburg G. The relevance of financial versus non-financial information for the valuation of venture capital-backed firms. <i>European Accounting Review (VHB-JOURQUAL 4 Ranking A)</i>. 2013;22(3):467-511. doi:<a href=\"https://doi.org/10.1080/09638180.2012.741051\">10.1080/09638180.2012.741051</a>","bibtex":"@article{Sievers_Mokwa_Keienburg_2013, title={The relevance of financial versus non-financial information for the valuation of venture capital-backed firms}, volume={22}, DOI={<a href=\"https://doi.org/10.1080/09638180.2012.741051\">10.1080/09638180.2012.741051</a>}, number={3}, journal={European Accounting Review (VHB-JOURQUAL 4 Ranking A)}, publisher={Taylor \\&#38; Francis}, author={Sievers, Sönke and Mokwa, Christopher F and Keienburg, Georg}, year={2013}, pages={467–511} }","mla":"Sievers, Sönke, et al. “The Relevance of Financial versus Non-Financial Information for the Valuation of Venture Capital-Backed Firms.” <i>European Accounting Review (VHB-JOURQUAL 4 Ranking A)</i>, vol. 22, no. 3, Taylor \\&#38; Francis, 2013, pp. 467–511, doi:<a href=\"https://doi.org/10.1080/09638180.2012.741051\">10.1080/09638180.2012.741051</a>.","short":"S. Sievers, C.F. Mokwa, G. Keienburg, European Accounting Review (VHB-JOURQUAL 4 Ranking A) 22 (2013) 467–511.","chicago":"Sievers, Sönke, Christopher F Mokwa, and Georg Keienburg. “The Relevance of Financial versus Non-Financial Information for the Valuation of Venture Capital-Backed Firms.” <i>European Accounting Review (VHB-JOURQUAL 4 Ranking A)</i> 22, no. 3 (2013): 467–511. <a href=\"https://doi.org/10.1080/09638180.2012.741051\">https://doi.org/10.1080/09638180.2012.741051</a>.","apa":"Sievers, S., Mokwa, C. F., &#38; Keienburg, G. (2013). The relevance of financial versus non-financial information for the valuation of venture capital-backed firms. <i>European Accounting Review (VHB-JOURQUAL 4 Ranking A)</i>, <i>22</i>(3), 467–511. <a href=\"https://doi.org/10.1080/09638180.2012.741051\">https://doi.org/10.1080/09638180.2012.741051</a>","ieee":"S. Sievers, C. F. Mokwa, and G. Keienburg, “The relevance of financial versus non-financial information for the valuation of venture capital-backed firms,” <i>European Accounting Review (VHB-JOURQUAL 4 Ranking A)</i>, vol. 22, no. 3, pp. 467–511, 2013, doi: <a href=\"https://doi.org/10.1080/09638180.2012.741051\">10.1080/09638180.2012.741051</a>."},"quality_controlled":"1"}]