[{"publication":"Zeitschrift für Berufs- und Wirtschaftspädagogik","issue":"1","type":"journal_article","department":[{"_id":"208"}],"date_created":"2026-07-09T12:28:02Z","date_updated":"2026-07-09T12:34:11Z","publication_status":"published","intvolume":"       122","title":"Neue Perspektiven auf Verstetigung und Nachhaltigkeit im Kontext der Transfergestaltung in Innovationsprogrammen","year":"2026","publication_identifier":{"issn":["0172-2875","2366-2433"]},"author":[{"id":"10186","full_name":"Daniel-Söltenfuß, Desiree","last_name":"Daniel-Söltenfuß","first_name":"Desiree"}],"doi":"10.25162/zbw-2026-0004","alternative_title":["Ergebnisse einer Befragung des Projektpersonals im Innovationswettbewerb InnoVET. Results of a Survey of Project Staff in the InnoVET Innovation Competition"],"language":[{"iso":"ger"}],"quality_controlled":"1","citation":{"bibtex":"@article{Daniel-Söltenfuß_2026, title={Neue Perspektiven auf Verstetigung und Nachhaltigkeit im Kontext der Transfergestaltung in Innovationsprogrammen}, volume={122}, DOI={<a href=\"https://doi.org/10.25162/zbw-2026-0004\">10.25162/zbw-2026-0004</a>}, number={1}, journal={Zeitschrift für Berufs- und Wirtschaftspädagogik}, publisher={Wissenschaftliche Verlagsgesellschaft mbH}, author={Daniel-Söltenfuß, Desiree}, year={2026}, pages={90–120} }","ama":"Daniel-Söltenfuß D. Neue Perspektiven auf Verstetigung und Nachhaltigkeit im Kontext der Transfergestaltung in Innovationsprogrammen. <i>Zeitschrift für Berufs- und Wirtschaftspädagogik</i>. 2026;122(1):90-120. doi:<a href=\"https://doi.org/10.25162/zbw-2026-0004\">10.25162/zbw-2026-0004</a>","mla":"Daniel-Söltenfuß, Desiree. “Neue Perspektiven auf Verstetigung und Nachhaltigkeit im Kontext der Transfergestaltung in Innovationsprogrammen.” <i>Zeitschrift für Berufs- und Wirtschaftspädagogik</i>, vol. 122, no. 1, Wissenschaftliche Verlagsgesellschaft mbH, 2026, pp. 90–120, doi:<a href=\"https://doi.org/10.25162/zbw-2026-0004\">10.25162/zbw-2026-0004</a>.","short":"D. Daniel-Söltenfuß, Zeitschrift für Berufs- und Wirtschaftspädagogik 122 (2026) 90–120.","chicago":"Daniel-Söltenfuß, Desiree. “Neue Perspektiven auf Verstetigung und Nachhaltigkeit im Kontext der Transfergestaltung in Innovationsprogrammen.” <i>Zeitschrift für Berufs- und Wirtschaftspädagogik</i> 122, no. 1 (2026): 90–120. <a href=\"https://doi.org/10.25162/zbw-2026-0004\">https://doi.org/10.25162/zbw-2026-0004</a>.","ieee":"D. Daniel-Söltenfuß, “Neue Perspektiven auf Verstetigung und Nachhaltigkeit im Kontext der Transfergestaltung in Innovationsprogrammen,” <i>Zeitschrift für Berufs- und Wirtschaftspädagogik</i>, vol. 122, no. 1, pp. 90–120, 2026, doi: <a href=\"https://doi.org/10.25162/zbw-2026-0004\">10.25162/zbw-2026-0004</a>.","apa":"Daniel-Söltenfuß, D. (2026). Neue Perspektiven auf Verstetigung und Nachhaltigkeit im Kontext der Transfergestaltung in Innovationsprogrammen. <i>Zeitschrift für Berufs- und Wirtschaftspädagogik</i>, <i>122</i>(1), 90–120. <a href=\"https://doi.org/10.25162/zbw-2026-0004\">https://doi.org/10.25162/zbw-2026-0004</a>"},"status":"public","user_id":"10186","volume":122,"page":"90-120","_id":"66418","publisher":"Wissenschaftliche Verlagsgesellschaft mbH"},{"oa":"1","quality_controlled":"1","citation":{"mla":"Breidbach, Christoph, et al. “Conscious Artificial Intelligence in Service.” <i>Journal of Service Management</i>, vol. 37, no. 4, Emerald, 2026, pp. 597–621, doi:<a href=\"https://doi.org/10.1108/JOSM-12-2024-0536\">10.1108/JOSM-12-2024-0536</a>.","bibtex":"@article{Breidbach_Lars-Erik_Maglio_Beverungen_Wirtz_Twigg_2026, title={Conscious Artificial Intelligence in Service}, volume={37}, DOI={<a href=\"https://doi.org/10.1108/JOSM-12-2024-0536\">10.1108/JOSM-12-2024-0536</a>}, number={4}, journal={Journal of Service Management}, publisher={Emerald}, author={Breidbach, Christoph and Lars-Erik, Casper Ferm and Maglio, Paul and Beverungen, Daniel and Wirtz, Jochen and Twigg, Alex}, year={2026}, pages={597–621} }","ama":"Breidbach C, Lars-Erik CF, Maglio P, Beverungen D, Wirtz J, Twigg A. Conscious Artificial Intelligence in Service. <i>Journal of Service Management</i>. 2026;37(4):597-621. doi:<a href=\"https://doi.org/10.1108/JOSM-12-2024-0536\">10.1108/JOSM-12-2024-0536</a>","ieee":"C. Breidbach, C. F. Lars-Erik, P. Maglio, D. Beverungen, J. Wirtz, and A. Twigg, “Conscious Artificial Intelligence in Service,” <i>Journal of Service Management</i>, vol. 37, no. 4, pp. 597–621, 2026, doi: <a href=\"https://doi.org/10.1108/JOSM-12-2024-0536\">10.1108/JOSM-12-2024-0536</a>.","apa":"Breidbach, C., Lars-Erik, C. F., Maglio, P., Beverungen, D., Wirtz, J., &#38; Twigg, A. (2026). Conscious Artificial Intelligence in Service. <i>Journal of Service Management</i>, <i>37</i>(4), 597–621. <a href=\"https://doi.org/10.1108/JOSM-12-2024-0536\">https://doi.org/10.1108/JOSM-12-2024-0536</a>","short":"C. Breidbach, C.F. Lars-Erik, P. Maglio, D. Beverungen, J. Wirtz, A. Twigg, Journal of Service Management 37 (2026) 597–621.","chicago":"Breidbach, Christoph, Casper Ferm Lars-Erik, Paul Maglio, Daniel Beverungen, Jochen Wirtz, and Alex Twigg. “Conscious Artificial Intelligence in Service.” <i>Journal of Service Management</i> 37, no. 4 (2026): 597–621. <a href=\"https://doi.org/10.1108/JOSM-12-2024-0536\">https://doi.org/10.1108/JOSM-12-2024-0536</a>."},"file_date_updated":"2025-11-10T10:20:48Z","volume":37,"ddc":["380"],"user_id":"59677","publisher":"Emerald","_id":"61410","page":"597-621","has_accepted_license":"1","status":"public","department":[{"_id":"195"}],"keyword":["AI","AI consciousness","AI ethics","service systems"],"type":"journal_article","date_created":"2025-09-23T11:47:47Z","file":[{"creator":"dabe","date_created":"2025-11-10T10:20:48Z","relation":"main_file","date_updated":"2025-11-10T10:20:48Z","file_name":"Breidbach et al, 2025_Conscious AI in Service_w link.pdf","access_level":"closed","file_size":743479,"file_id":"62150","content_type":"application/pdf","success":1}],"abstract":[{"lang":"eng","text":"Purpose: The purpose of this study is to identify, analyze, and explain the implications that could\r\narise for service settings if AI systems develop, or are perceived to develop, consciousness – the\r\nability to acknowledge their own existence and the capacity for positive or negative experiences.\r\n\r\nDesign/methodology/approach: This study proposes and explores four hypothetical scenarios in\r\nwhich conscious AI in service could manifest. We contextualize our resulting typology in the\r\nhealth service context and integrate extant literature on technology-enabled service, AI\r\nconsciousness, and AI ethics into the narrative.\r\n\r\nFindings: This study provides a unique theoretical contribution to service research in the form of\r\na Type IV theory. It enables future service researchers to apprehend, explain, and predict how\r\nfunctionally conscious AI in service might unfold.\r\n\r\nOriginality: An increasingly prolific public discourse acknowledges that conscious AI systems\r\nmay emerge. Against this backdrop, this study aims to systematically explore a question that is\r\nperhaps the most critical and timely, but also inherently speculative, in relation to AI in service\r\nresearch by introducing much-needed theory and terminology.\r\n\r\nPractical implications: The ethical use of conscious AI in service could emerge as a distinct\r\ncompetitive advantage in the future. Achieving this outcome involves speculative yet actionable\r\nrecommendations that include training, guiding, and controlling how humans engage with such\r\nsystems, developing appropriate wellbeing protocols for functionally conscious AI systems, and\r\nestablishing AI rights and governance frameworks."}],"publication":"Journal of Service Management","issue":"4","doi":"10.1108/JOSM-12-2024-0536","language":[{"iso":"eng"}],"main_file_link":[{"open_access":"1","url":"https://www.emerald.com/josm/article/37/4/597/1304514/Conscious-artificial-intelligence-in-service"}],"intvolume":"        37","article_type":"original","date_updated":"2026-07-10T12:43:48Z","publication_status":"published","author":[{"full_name":"Breidbach, Christoph","first_name":"Christoph","last_name":"Breidbach"},{"full_name":"Lars-Erik, Casper Ferm","first_name":"Casper Ferm","last_name":"Lars-Erik"},{"full_name":"Maglio, Paul","first_name":"Paul","last_name":"Maglio"},{"full_name":"Beverungen, Daniel","first_name":"Daniel","last_name":"Beverungen","id":"59677"},{"last_name":"Wirtz","first_name":"Jochen","full_name":"Wirtz, Jochen"},{"full_name":"Twigg, Alex","first_name":"Alex","last_name":"Twigg"}],"year":"2026","title":"Conscious Artificial Intelligence in Service"},{"has_accepted_license":"1","jel":["G21","G28"],"status":"public","user_id":"50109","ddc":["040"],"_id":"65686","page":"55","citation":{"chicago":"Voigt, Simone, and André Uhde. <i>The Impact of Market Power on Banks’ ESG Scores - Evidence from Europe and North America</i>, n.d.","short":"S. Voigt, A. Uhde, The Impact of Market Power on Banks’ ESG Scores - Evidence from Europe and North America, n.d.","apa":"Voigt, S., &#38; Uhde, A. (n.d.). <i>The impact of market power on banks’ ESG scores - evidence from Europe and North America</i>.","ieee":"S. Voigt and A. Uhde, <i>The impact of market power on banks’ ESG scores - evidence from Europe and North America</i>. .","ama":"Voigt S, Uhde A. <i>The Impact of Market Power on Banks’ ESG Scores - Evidence from Europe and North America</i>.","bibtex":"@book{Voigt_Uhde, title={The impact of market power on banks’ ESG scores - evidence from Europe and North America}, author={Voigt, Simone and Uhde, André} }","mla":"Voigt, Simone, and André Uhde. <i>The Impact of Market Power on Banks’ ESG Scores - Evidence from Europe and North America</i>."},"file_date_updated":"2026-07-14T07:50:01Z","publication_status":"draft","date_updated":"2026-07-14T07:50:16Z","author":[{"id":"50109","first_name":"Simone","last_name":"Voigt","full_name":"Voigt, Simone"},{"id":"36049","full_name":"Uhde, André","first_name":"André","last_name":"Uhde"}],"title":"The impact of market power on banks' ESG scores - evidence from Europe and North America","year":"2026","language":[{"iso":"eng"}],"abstract":[{"lang":"eng","text":"This paper empirically examines the relationship between market power and Environmental, Social, and Governance (ESG) scores of banks in Europe and North America from 2010 to 2021, focusing separately on loan and deposit markets. Employing the Lerner Index as a non-structural measure of market power, our findings suggest that the impact of banking market power on ESG scores varies by region and the respective loan or deposit market. We find a negative effect of loan and deposit market power on ESG scores of European banks whereas the opposite effect can be observed for North American banks exhibiting loan market power. Further sensitivity analyses reveal that factors such as banks being Global Systemically Important (G-SIBs), and different ESG-related events like the Paris Agreement, the reemergence of the #MeToo movement and the COVID-19 pandemic may also explain the relationship between bank market power and ESG scores. Overall, our results underline that banking market power plays a pivotal role in enforcing ESG commitments in banking, offering key insights for policymakers, regulators, and banking stakeholders."}],"department":[{"_id":"19"}],"type":"working_paper","keyword":["Market Power","ESG scores","European and North American banking markets"],"date_created":"2026-05-26T11:29:08Z","file":[{"creator":"simonevo","date_created":"2026-07-14T07:50:01Z","date_updated":"2026-07-14T07:50:01Z","relation":"main_file","access_level":"closed","file_size":849260,"file_name":"Voigt und Uhde (2026)_corr.pdf","content_type":"application/pdf","success":1,"file_id":"66475"}]},{"type":"working_paper","department":[{"_id":"19"}],"file":[{"content_type":"application/pdf","success":1,"file_id":"66476","date_updated":"2026-07-14T07:50:44Z","relation":"main_file","file_size":481718,"access_level":"closed","file_name":"Voigt (2026)_corr.pdf","date_created":"2026-07-14T07:50:44Z","creator":"simonevo"}],"date_created":"2026-05-27T07:03:46Z","abstract":[{"text":"This paper empirically investigates the relationship between market power and female board representation in large commercial banks in the EU-27 from 2020 to 2024. Using the Lerner Index as a proxy for market power and hand-collected data on female board representation, the findings suggest that increasing market power is detrimental to a bank’s likelihood of reaching the 33 percent gender diversity target for the board of directors, as proposed by the EU Directive EU2022/2381. The negative effect is especially pronounced for listed banks and systemically important banks, highlighting the importance of considering banking market structures (market power and competition) when enforcing regulatory diversity standards for those banks in particular.","lang":"eng"}],"file_date_updated":"2026-07-14T07:50:44Z","citation":{"bibtex":"@book{Voigt, title={The nexus of market power and female board representation in European banks}, author={Voigt, Simone} }","ama":"Voigt S. <i>The Nexus of Market Power and Female Board Representation in European Banks</i>.","mla":"Voigt, Simone. <i>The Nexus of Market Power and Female Board Representation in European Banks</i>.","chicago":"Voigt, Simone. <i>The Nexus of Market Power and Female Board Representation in European Banks</i>, n.d.","short":"S. Voigt, The Nexus of Market Power and Female Board Representation in European Banks, n.d.","ieee":"S. Voigt, <i>The nexus of market power and female board representation in European banks</i>. .","apa":"Voigt, S. (n.d.). <i>The nexus of market power and female board representation in European banks</i>."},"user_id":"50109","ddc":["040"],"_id":"65694","language":[{"iso":"eng"}],"publication_status":"draft","date_updated":"2026-07-14T07:51:15Z","has_accepted_license":"1","status":"public","title":"The nexus of market power and female board representation in European banks","year":"2026","jel":["G21","G34","J71"],"author":[{"id":"50109","full_name":"Voigt, Simone","last_name":"Voigt","first_name":"Simone"}]},{"quality_controlled":"1","abstract":[{"lang":"ger","text":"Die Verschiebung des ersten Kontakts mit Lerninhalten in selbstgesteuertes Lernen, vor einer vertiefenden, kooperativen Präsenzphase, im Rahmen des Inverted Classroom Model (ICM), verändert die professionelle Rolle der Lehrenden: Sie moderieren, statt zu dozieren, und müssen Unvorhergesehenes handhaben. Darin liegt gleichzeitig die Chance des ICM, da sich Potenziale und Herausforderungen zeigen, die den Reflexionsprozess fördern können. Vor diesem Hintergrund untersucht der Beitrag, wie das ICM die Entwicklung intrapersonaler Kompetenzen unterstützen kann. Zentrale intrapersonalen Kompetenzen sind Emotionsregulation, Resilienz, Selbstwirksamkeit und Reflexivität. Während Lehrende in der Pre-Class-Phase des ICM potenzielle Belastungen antizipieren können, findet in der In-Class-Phase eine Echtzeit-Reflexion im Unterrichtshandeln statt. Erkenntnisse aus der Post-Class-Phase werden in die zukünftige Lehrplanung überführt. Die vorgeschlagene Reflexionsarchitektur verknüpft Wahrnehmen, Deuten, Regulieren, Transferieren mit den ICM-Phasen. Der “Rucksack” dient dabei als Strukturhilfe für die Reflexion des eigenen „professionellen Gepäcks“. Für die Praxis wird eine Kombination aus Fallanalysen, Leitfragen und kollegialem Austausch vorgeschlagen."}],"publication":"Voneinander Lehren lernen","citation":{"mla":"Lüttke, Jan-Phillip, et al. “Den eigenen Rucksack kennen - Intrapersonale Fähigkeiten von Lehrkräften als Schlüssel für aktivierende Hochschullehre.” <i>Voneinander Lehren lernen</i>, edited by LearningCenter Hochschule Osnabrück, vol. 6.","ama":"Lüttke J-P, Beutner M, Happ S. Den eigenen Rucksack kennen - Intrapersonale Fähigkeiten von Lehrkräften als Schlüssel für aktivierende Hochschullehre. In: LearningCenter Hochschule Osnabrück, ed. <i>Voneinander Lehren lernen</i>. Vol 6.","bibtex":"@inproceedings{Lüttke_Beutner_Happ, title={Den eigenen Rucksack kennen - Intrapersonale Fähigkeiten von Lehrkräften als Schlüssel für aktivierende Hochschullehre}, volume={6}, booktitle={Voneinander Lehren lernen}, author={Lüttke, Jan-Phillip and Beutner, Marc and Happ, Saskia}, editor={LearningCenter Hochschule Osnabrück} }","apa":"Lüttke, J.-P., Beutner, M., &#38; Happ, S. (n.d.). Den eigenen Rucksack kennen - Intrapersonale Fähigkeiten von Lehrkräften als Schlüssel für aktivierende Hochschullehre. In LearningCenter Hochschule Osnabrück (Ed.), <i>Voneinander Lehren lernen</i> (Vol. 6).","ieee":"J.-P. Lüttke, M. Beutner, and S. Happ, “Den eigenen Rucksack kennen - Intrapersonale Fähigkeiten von Lehrkräften als Schlüssel für aktivierende Hochschullehre,” in <i>Voneinander Lehren lernen</i>, Hochschule Osnabrück, vol. 6.","short":"J.-P. Lüttke, M. Beutner, S. Happ, in: LearningCenter Hochschule Osnabrück (Ed.), Voneinander Lehren lernen, n.d.","chicago":"Lüttke, Jan-Phillip, Marc Beutner, and Saskia Happ. “Den eigenen Rucksack kennen - Intrapersonale Fähigkeiten von Lehrkräften als Schlüssel für aktivierende Hochschullehre.” In <i>Voneinander Lehren lernen</i>, edited by LearningCenter Hochschule Osnabrück, Vol. 6, n.d."},"type":"conference","department":[{"_id":"210"}],"date_created":"2026-07-15T11:35:25Z","publication_status":"accepted","date_updated":"2026-07-15T12:09:24Z","intvolume":"         6","year":"2026","title":"Den eigenen Rucksack kennen - Intrapersonale Fähigkeiten von Lehrkräften als Schlüssel für aktivierende Hochschullehre","status":"public","author":[{"full_name":"Lüttke, Jan-Phillip","first_name":"Jan-Phillip","last_name":"Lüttke","id":"38157"},{"full_name":"Beutner, Marc","first_name":"Marc","last_name":"Beutner","id":"21118"},{"full_name":"Happ, Saskia","orcid":"0009-0006-8211-6286","first_name":"Saskia","last_name":"Happ","id":"42034"}],"corporate_editor":["LearningCenter Hochschule Osnabrück"],"conference":{"end_date":"2025-12-05","location":"Hochschule Osnabrück","start_date":"2025-12-04","name":"Lehr-Lernkonferenz meets ICMBeyond"},"user_id":"42034","volume":6,"_id":"66496","language":[{"iso":"ger"}]},{"ddc":["330"],"user_id":"42034","_id":"66494","language":[{"iso":"ger"}],"has_accepted_license":"1","date_updated":"2026-07-15T12:05:16Z","conference":{"start_date":"2026-03-16","name":"Inclusion Under Threat - 1. Jahrestagung der Sektion Inklusion, Diversität und soziale Ungleichheit (IDU) der Österreichischen Gesellschaft für Forschung und Entwicklung im Bildungswesen (ÖFEB)","location":"Pädagogische Hochschule (PH) Steiermark/Online)","end_date":"2026-03-17"},"author":[{"last_name":"Happ","orcid":"0009-0006-8211-6286","first_name":"Saskia","full_name":"Happ, Saskia","id":"42034"}],"title":"Geld regiert die Welt: Inklusion als Budgetverliererin (bildungs-) politischer Sparmaßnahmen","year":"2026","status":"public","department":[{"_id":"210"}],"type":"conference_abstract","date_created":"2026-07-15T11:28:39Z","file":[{"content_type":"application/pdf","success":1,"file_id":"66495","date_updated":"2026-07-15T11:27:18Z","relation":"main_file","access_level":"closed","file_size":291976,"file_name":"Happ, S._Geld regiert die Welt_Konferenzabstract ÖFEB_2026.pdf","date_created":"2026-07-15T11:27:18Z","creator":"happ"}],"citation":{"ama":"Happ S. Geld regiert die Welt: Inklusion als Budgetverliererin (bildungs-) politischer Sparmaßnahmen. In: ; 2026.","bibtex":"@inproceedings{Happ_2026, title={Geld regiert die Welt: Inklusion als Budgetverliererin (bildungs-) politischer Sparmaßnahmen}, author={Happ, Saskia}, year={2026} }","mla":"Happ, Saskia. <i>Geld regiert die Welt: Inklusion als Budgetverliererin (bildungs-) politischer Sparmaßnahmen</i>. 2026.","short":"S. Happ, in: 2026.","chicago":"Happ, Saskia. “Geld regiert die Welt: Inklusion als Budgetverliererin (bildungs-) politischer Sparmaßnahmen,” 2026.","apa":"Happ, S. (2026). <i>Geld regiert die Welt: Inklusion als Budgetverliererin (bildungs-) politischer Sparmaßnahmen</i>. Inclusion Under Threat - 1. Jahrestagung der Sektion Inklusion, Diversität und soziale Ungleichheit (IDU) der Österreichischen Gesellschaft für Forschung und Entwicklung im Bildungswesen (ÖFEB), Pädagogische Hochschule (PH) Steiermark/Online).","ieee":"S. Happ, “Geld regiert die Welt: Inklusion als Budgetverliererin (bildungs-) politischer Sparmaßnahmen,” presented at the Inclusion Under Threat - 1. Jahrestagung der Sektion Inklusion, Diversität und soziale Ungleichheit (IDU) der Österreichischen Gesellschaft für Forschung und Entwicklung im Bildungswesen (ÖFEB), Pädagogische Hochschule (PH) Steiermark/Online), 2026."},"file_date_updated":"2026-07-15T11:27:18Z"},{"date_updated":"2026-07-15T12:06:26Z","has_accepted_license":"1","year":"2026","title":"Übernahme statt Übergabe: Eine literaturbasierte Begründung für mehr Verantwortung für Inklusion an Hochschulen","status":"public","conference":{"end_date":"2026-02-20","location":"Bremen","start_date":"2026-02-18","name":"39. Jahrestagung der Inklusionsforschung - Inklusionsforschung zwischen Bildungsutopie und Systemkonformität"},"author":[{"full_name":"Happ, Saskia","first_name":"Saskia","last_name":"Happ","orcid":"0009-0006-8211-6286","id":"42034"},{"last_name":"Lüttke","first_name":"Jan-Phillip","full_name":"Lüttke, Jan-Phillip","id":"38157"},{"id":"21118","first_name":"Marc","last_name":"Beutner","full_name":"Beutner, Marc"}],"ddc":["370"],"user_id":"42034","language":[{"iso":"eng"}],"_id":"66498","file_date_updated":"2026-07-15T11:48:23Z","citation":{"ieee":"S. Happ, J.-P. Lüttke, and M. Beutner, “Übernahme statt Übergabe: Eine literaturbasierte Begründung für mehr Verantwortung für Inklusion an Hochschulen,” presented at the 39. Jahrestagung der Inklusionsforschung - Inklusionsforschung zwischen Bildungsutopie und Systemkonformität, Bremen, 2026.","apa":"Happ, S., Lüttke, J.-P., &#38; Beutner, M. (2026). <i>Übernahme statt Übergabe: Eine literaturbasierte Begründung für mehr Verantwortung für Inklusion an Hochschulen</i>. 39. Jahrestagung der Inklusionsforschung - Inklusionsforschung zwischen Bildungsutopie und Systemkonformität, Bremen.","chicago":"Happ, Saskia, Jan-Phillip Lüttke, and Marc Beutner. “Übernahme Statt Übergabe: Eine Literaturbasierte Begründung Für Mehr Verantwortung Für Inklusion an Hochschulen,” 2026.","short":"S. Happ, J.-P. Lüttke, M. Beutner, in: 2026.","mla":"Happ, Saskia, et al. <i>Übernahme Statt Übergabe: Eine Literaturbasierte Begründung Für Mehr Verantwortung Für Inklusion an Hochschulen</i>. 2026.","bibtex":"@inproceedings{Happ_Lüttke_Beutner_2026, title={Übernahme statt Übergabe: Eine literaturbasierte Begründung für mehr Verantwortung für Inklusion an Hochschulen}, author={Happ, Saskia and Lüttke, Jan-Phillip and Beutner, Marc}, year={2026} }","ama":"Happ S, Lüttke J-P, Beutner M. Übernahme statt Übergabe: Eine literaturbasierte Begründung für mehr Verantwortung für Inklusion an Hochschulen. In: ; 2026."},"type":"conference_abstract","department":[{"_id":"210"}],"file":[{"date_created":"2026-07-15T11:48:23Z","creator":"happ","file_id":"66499","success":1,"content_type":"application/pdf","relation":"main_file","date_updated":"2026-07-15T11:48:23Z","file_name":"Happ, Lüttke, Beutner_Übernahme statt Übergabe_IFO 2026 Bremen.pdf","access_level":"closed","file_size":275708}],"date_created":"2026-07-15T11:48:48Z"},{"abstract":[{"text":"Vor dem Hintergrund zunehmender inklusiver Anforderungen an Lehrkräfte wird untersucht, inwieweit bestehende Rahmenwerke der Lehramtsstudiengänge ebendiesen inklusiven Anforderungen noch gerecht werden. Dazu werden ausgewählte Prüfungsordnungen hinsichtlich ihrer inklusionsbezogenen Inhalte analysiert und mit dem Anforderungsprofil von Lehrkräften verglichen. Ziel ist es, mögliche Diskrepanzen zwischen akademischer Qualifikation und inklusiver Arbeitsrealität herauszustellen. ","lang":"ger"},{"text":"Against the backdrop of increasing demands on teachers, this study examines the extent to which teacher education examination regulations meet the inclusive requirements of the teaching profession. Selected examination regulations are analyzed with regard to their inclusion-related content and compared with the professional requirements of teaching. The aim is to identify potential discrepancies between academic qualification and the inclusive realities of professional practice. ","lang":"eng"}],"issue":"10/2026","publication":"k:ON - Kölner Online Journal für Lehrer*innenbildung","citation":{"bibtex":"@article{Happ, title={Qualifikationsanforderung: Inklusion - Passungsprobleme zwischen Kompetenzen und Anforderungsprofil}, number={10/2026}, journal={k:ON - Kölner Online Journal für Lehrer*innenbildung}, author={Happ, Saskia} }","ama":"Happ S. Qualifikationsanforderung: Inklusion - Passungsprobleme zwischen Kompetenzen und Anforderungsprofil. <i>k:ON - Kölner Online Journal für Lehrer*innenbildung</i>. (10/2026).","mla":"Happ, Saskia. “Qualifikationsanforderung: Inklusion - Passungsprobleme zwischen Kompetenzen und Anforderungsprofil.” <i>k:ON - Kölner Online Journal für Lehrer*innenbildung</i>, no. 10/2026.","chicago":"Happ, Saskia. “Qualifikationsanforderung: Inklusion - Passungsprobleme zwischen Kompetenzen und Anforderungsprofil.” <i>k:ON - Kölner Online Journal für Lehrer*innenbildung</i>, no. 10/2026 (n.d.).","short":"S. Happ, k:ON - Kölner Online Journal für Lehrer*innenbildung (n.d.).","ieee":"S. Happ, “Qualifikationsanforderung: Inklusion - Passungsprobleme zwischen Kompetenzen und Anforderungsprofil,” <i>k:ON - Kölner Online Journal für Lehrer*innenbildung</i>, no. 10/2026.","apa":"Happ, S. (n.d.). Qualifikationsanforderung: Inklusion - Passungsprobleme zwischen Kompetenzen und Anforderungsprofil. <i>k:ON - Kölner Online Journal für Lehrer*innenbildung</i>, <i>10/2026</i>."},"type":"journal_article","keyword":["Lehrer*innenbildung","Inklusion","Professionalisierung"],"department":[{"_id":"210"}],"date_created":"2026-07-15T11:55:23Z","date_updated":"2026-07-15T12:07:48Z","publication_status":"inpress","article_type":"original","year":"2026","status":"public","title":"Qualifikationsanforderung: Inklusion - Passungsprobleme zwischen Kompetenzen und Anforderungsprofil","author":[{"last_name":"Happ","first_name":"Saskia","orcid":"0009-0006-8211-6286","full_name":"Happ, Saskia","id":"42034"}],"user_id":"42034","language":[{"iso":"ger"}],"_id":"66500"},{"date_created":"2026-07-15T11:38:44Z","type":"journal_article","department":[{"_id":"187"}],"publication":"Schmalenbach IMPULSE","issue":"1-4","citation":{"ama":"Kaeser C, Schanz D, Sureth-Sloane C. Steuern, Standort, Unternehmensstrategie – Wie wettbewerbsfähig sind Deutschlands Steuer-, Zoll- und Investitionspolitik? <i>Schmalenbach IMPULSE</i>. 2026;6(1-4). doi:<a href=\"https://doi.org/10.54585/CLIM8326\">10.54585/CLIM8326</a>","bibtex":"@article{Kaeser_Schanz_Sureth-Sloane_2026, title={Steuern, Standort, Unternehmensstrategie – Wie wettbewerbsfähig sind Deutschlands Steuer-, Zoll- und Investitionspolitik?}, volume={6}, DOI={<a href=\"https://doi.org/10.54585/CLIM8326\">10.54585/CLIM8326</a>}, number={1–4}, journal={Schmalenbach IMPULSE}, author={Kaeser, Christian and Schanz, Deborah and Sureth-Sloane, Caren}, year={2026} }","mla":"Kaeser, Christian, et al. “Steuern, Standort, Unternehmensstrategie – Wie wettbewerbsfähig sind Deutschlands Steuer-, Zoll- und Investitionspolitik?” <i>Schmalenbach IMPULSE</i>, vol. 6, no. 1–4, 2026, doi:<a href=\"https://doi.org/10.54585/CLIM8326\">10.54585/CLIM8326</a>.","chicago":"Kaeser, Christian, Deborah Schanz, and Caren Sureth-Sloane. “Steuern, Standort, Unternehmensstrategie – Wie wettbewerbsfähig sind Deutschlands Steuer-, Zoll- und Investitionspolitik?” <i>Schmalenbach IMPULSE</i> 6, no. 1–4 (2026). <a href=\"https://doi.org/10.54585/CLIM8326\">https://doi.org/10.54585/CLIM8326</a>.","short":"C. Kaeser, D. Schanz, C. Sureth-Sloane, Schmalenbach IMPULSE 6 (2026).","apa":"Kaeser, C., Schanz, D., &#38; Sureth-Sloane, C. (2026). Steuern, Standort, Unternehmensstrategie – Wie wettbewerbsfähig sind Deutschlands Steuer-, Zoll- und Investitionspolitik? <i>Schmalenbach IMPULSE</i>, <i>6</i>(1–4). <a href=\"https://doi.org/10.54585/CLIM8326\">https://doi.org/10.54585/CLIM8326</a>","ieee":"C. Kaeser, D. Schanz, and C. Sureth-Sloane, “Steuern, Standort, Unternehmensstrategie – Wie wettbewerbsfähig sind Deutschlands Steuer-, Zoll- und Investitionspolitik?,” <i>Schmalenbach IMPULSE</i>, vol. 6, no. 1–4, 2026, doi: <a href=\"https://doi.org/10.54585/CLIM8326\">10.54585/CLIM8326</a>."},"_id":"66497","language":[{"iso":"ger"}],"doi":"10.54585/CLIM8326","user_id":"74000","volume":6,"year":"2026","title":"Steuern, Standort, Unternehmensstrategie – Wie wettbewerbsfähig sind Deutschlands Steuer-, Zoll- und Investitionspolitik?","status":"public","author":[{"first_name":"Christian","last_name":"Kaeser","full_name":"Kaeser, Christian"},{"full_name":"Schanz, Deborah","last_name":"Schanz","first_name":"Deborah"},{"full_name":"Sureth-Sloane, Caren","first_name":"Caren","last_name":"Sureth-Sloane"}],"date_updated":"2026-07-15T11:38:58Z","intvolume":"         6"},{"user_id":"950","doi":"10.1287/mnsc.2024.06147","language":[{"iso":"eng"}],"_id":"66758","article_number":"mnsc.2024.06147","publication_status":"published","date_updated":"2026-08-21T11:00:30Z","publication_identifier":{"issn":["0025-1909","1526-5501"]},"author":[{"full_name":"Balsmeier, Benjamin","first_name":"Benjamin","last_name":"Balsmeier"},{"first_name":"Lee","last_name":"Fleming","full_name":"Fleming, Lee"},{"full_name":"Lück, Sonja","first_name":"Sonja","last_name":"Lück","orcid":"0000-0003-0380-1965","id":"950"}],"year":"2026","status":"public","title":"Microfoundations of Absorptive Capacity as Revealed by Inventor Deaths","department":[{"_id":"281"},{"_id":"475"},{"_id":"200"}],"type":"journal_article","date_created":"2026-08-20T07:21:00Z","abstract":[{"lang":"eng","text":"<jats:p>We return to the theoretical foundations of absorptive capacity and test the idea that personal experience in a field makes it easier for a firm’s inventors to recognize and build upon knowledge in that field from other local firms. We propose a new empirical model of localized knowledge diffusion, which (1) measures a firm’s absorptive capacity by its inventors’ prior experience in a field, (2) uses a death instrument to exogenously vary the availability of knowledge of the same collaborative patent in different regions, and (3) estimates the difference in citation likelihood from all subsequent inventors across both regions as a function of a potentially citing inventor’s prior experience in the field. Consistent with the original theory of absorptive capacity, firms whose inventors have prior experience in a field are more likely to use locally available interpersonal knowledge from other firms; furthermore, this effect declines monotonically with distance. Although the effects strengthen for more recent experience and multidisciplinary knowledge, the greatest benefits accrue to firms in the interaction—those whose inventors have more recent experience and that seek to absorb multidisciplinary knowledge. Interpersonal absorptive capacity within firms does not appear to localize.</jats:p>\r\n                  <jats:p>This paper was accepted by Anita McGahan, business strategy.</jats:p>\r\n                  <jats:p>Funding: The authors acknowledge financial support from the Alfred P. Sloan Foundation and the National Science Foundation [Grant 1360228].</jats:p>\r\n                  <jats:p>Supplemental Material: The online appendix and data files are available at https://doi.org/10.1287/mnsc.2024.06147 .</jats:p>"}],"citation":{"short":"B. Balsmeier, L. Fleming, S. Lück, Management Science (2026).","chicago":"Balsmeier, Benjamin, Lee Fleming, and Sonja Lück. “Microfoundations of Absorptive Capacity as Revealed by Inventor Deaths.” <i>Management Science</i>, 2026. <a href=\"https://doi.org/10.1287/mnsc.2024.06147\">https://doi.org/10.1287/mnsc.2024.06147</a>.","apa":"Balsmeier, B., Fleming, L., &#38; Lück, S. (2026). Microfoundations of Absorptive Capacity as Revealed by Inventor Deaths. <i>Management Science</i>, Article mnsc. 2024.06147. <a href=\"https://doi.org/10.1287/mnsc.2024.06147\">https://doi.org/10.1287/mnsc.2024.06147</a>","ieee":"B. Balsmeier, L. Fleming, and S. Lück, “Microfoundations of Absorptive Capacity as Revealed by Inventor Deaths,” <i>Management Science</i>, Art. no. mnsc. 2024.06147, 2026, doi: <a href=\"https://doi.org/10.1287/mnsc.2024.06147\">10.1287/mnsc.2024.06147</a>.","ama":"Balsmeier B, Fleming L, Lück S. Microfoundations of Absorptive Capacity as Revealed by Inventor Deaths. <i>Management Science</i>. Published online 2026. doi:<a href=\"https://doi.org/10.1287/mnsc.2024.06147\">10.1287/mnsc.2024.06147</a>","bibtex":"@article{Balsmeier_Fleming_Lück_2026, title={Microfoundations of Absorptive Capacity as Revealed by Inventor Deaths}, DOI={<a href=\"https://doi.org/10.1287/mnsc.2024.06147\">10.1287/mnsc.2024.06147</a>}, number={mnsc. 2024.06147}, journal={Management Science}, author={Balsmeier, Benjamin and Fleming, Lee and Lück, Sonja}, year={2026} }","mla":"Balsmeier, Benjamin, et al. “Microfoundations of Absorptive Capacity as Revealed by Inventor Deaths.” <i>Management Science</i>, mnsc. 2024.06147, 2026, doi:<a href=\"https://doi.org/10.1287/mnsc.2024.06147\">10.1287/mnsc.2024.06147</a>."},"publication":"Management Science"},{"issue":"5","publication":"International Transfer Pricing Journal","citation":{"mla":"Danner, Christian, et al. “Mandatory Binding Arbitration – Economic Evaluation of an International Norm.” <i>International Transfer Pricing Journal</i>, vol. 33, no. 5, 2026, doi:<a href=\"https://doi.org/10.59403/pmxpqx\">10.59403/pmxpqx</a>.","ama":"Danner C, Lagarden M, Martini JT, et al. Mandatory Binding Arbitration – Economic Evaluation of an International Norm. <i>International Transfer Pricing Journal</i>. 2026;33(5). doi:<a href=\"https://doi.org/10.59403/pmxpqx\">10.59403/pmxpqx</a>","bibtex":"@article{Danner_Lagarden_Martini_Niemann_Oestreicher_Sassmann_Schreiber_Simons_Sureth-Sloane_Voeller_2026, title={Mandatory Binding Arbitration – Economic Evaluation of an International Norm}, volume={33}, DOI={<a href=\"https://doi.org/10.59403/pmxpqx\">10.59403/pmxpqx</a>}, number={5}, journal={International Transfer Pricing Journal}, author={Danner, Christian and Lagarden, Martin  and Martini, Jan Thomas and Niemann, Rainer and Oestreicher, Andreas and Sassmann, Juliane and Schreiber, Ulrich and Simons, Dirk and Sureth-Sloane, Caren and Voeller, Dennis}, year={2026} }","apa":"Danner, C., Lagarden, M., Martini, J. T., Niemann, R., Oestreicher, A., Sassmann, J., Schreiber, U., Simons, D., Sureth-Sloane, C., &#38; Voeller, D. (2026). Mandatory Binding Arbitration – Economic Evaluation of an International Norm. <i>International Transfer Pricing Journal</i>, <i>33</i>(5). <a href=\"https://doi.org/10.59403/pmxpqx\">https://doi.org/10.59403/pmxpqx</a>","ieee":"C. Danner <i>et al.</i>, “Mandatory Binding Arbitration – Economic Evaluation of an International Norm,” <i>International Transfer Pricing Journal</i>, vol. 33, no. 5, 2026, doi: <a href=\"https://doi.org/10.59403/pmxpqx\">10.59403/pmxpqx</a>.","chicago":"Danner, Christian, Martin  Lagarden, Jan Thomas Martini, Rainer Niemann, Andreas Oestreicher, Juliane Sassmann, Ulrich Schreiber, Dirk Simons, Caren Sureth-Sloane, and Dennis Voeller. “Mandatory Binding Arbitration – Economic Evaluation of an International Norm.” <i>International Transfer Pricing Journal</i> 33, no. 5 (2026). <a href=\"https://doi.org/10.59403/pmxpqx\">https://doi.org/10.59403/pmxpqx</a>.","short":"C. Danner, M. Lagarden, J.T. Martini, R. Niemann, A. Oestreicher, J. Sassmann, U. Schreiber, D. Simons, C. Sureth-Sloane, D. Voeller, International Transfer Pricing Journal 33 (2026)."},"date_created":"2026-08-25T06:22:56Z","type":"journal_article","department":[{"_id":"187"}],"year":"2026","status":"public","title":"Mandatory Binding Arbitration – Economic Evaluation of an International Norm","author":[{"full_name":"Danner, Christian","last_name":"Danner","first_name":"Christian"},{"full_name":"Lagarden, Martin ","first_name":"Martin ","last_name":"Lagarden"},{"last_name":"Martini","first_name":"Jan Thomas","full_name":"Martini, Jan Thomas"},{"full_name":"Niemann, Rainer","last_name":"Niemann","first_name":"Rainer"},{"full_name":"Oestreicher, Andreas","last_name":"Oestreicher","first_name":"Andreas"},{"first_name":"Juliane","last_name":"Sassmann","full_name":"Sassmann, Juliane"},{"full_name":"Schreiber, Ulrich","first_name":"Ulrich","last_name":"Schreiber"},{"full_name":"Simons, Dirk","last_name":"Simons","first_name":"Dirk"},{"last_name":"Sureth-Sloane","first_name":"Caren","full_name":"Sureth-Sloane, Caren"},{"last_name":"Voeller","first_name":"Dennis","full_name":"Voeller, Dennis"}],"date_updated":"2026-08-25T06:23:03Z","intvolume":"        33","language":[{"iso":"eng"}],"_id":"66840","doi":"10.59403/pmxpqx","user_id":"74000","volume":33},{"citation":{"mla":"Koch, Reinald, and Caren Sureth-Sloane. “Steuern und Zölle als strategische Entscheidungsgrößen: Wirkungen auf Investitionen, Lieferketten und den Standort Deutschland.” <i>Der Betrieb</i>, vol. 79, no. 35, 2026, pp. 2110–77.","bibtex":"@article{Koch_Sureth-Sloane_2026, title={Steuern und Zölle als strategische Entscheidungsgrößen: Wirkungen auf Investitionen, Lieferketten und den Standort Deutschland}, volume={79}, number={35}, journal={Der Betrieb}, author={Koch, Reinald and Sureth-Sloane, Caren}, year={2026}, pages={2110–2177} }","ama":"Koch R, Sureth-Sloane C. Steuern und Zölle als strategische Entscheidungsgrößen: Wirkungen auf Investitionen, Lieferketten und den Standort Deutschland. <i>Der Betrieb</i>. 2026;79(35):2110-2177.","ieee":"R. Koch and C. Sureth-Sloane, “Steuern und Zölle als strategische Entscheidungsgrößen: Wirkungen auf Investitionen, Lieferketten und den Standort Deutschland,” <i>Der Betrieb</i>, vol. 79, no. 35, pp. 2110–2177, 2026.","apa":"Koch, R., &#38; Sureth-Sloane, C. (2026). Steuern und Zölle als strategische Entscheidungsgrößen: Wirkungen auf Investitionen, Lieferketten und den Standort Deutschland. <i>Der Betrieb</i>, <i>79</i>(35), 2110–2177.","chicago":"Koch, Reinald, and Caren Sureth-Sloane. “Steuern und Zölle als strategische Entscheidungsgrößen: Wirkungen auf Investitionen, Lieferketten und den Standort Deutschland.” <i>Der Betrieb</i> 79, no. 35 (2026): 2110–77.","short":"R. Koch, C. Sureth-Sloane, Der Betrieb 79 (2026) 2110–2177."},"publication":"Der Betrieb","issue":"35","department":[{"_id":"187"}],"type":"journal_article","date_created":"2026-08-25T06:18:20Z","intvolume":"        79","date_updated":"2026-08-25T06:18:28Z","author":[{"first_name":"Reinald","last_name":"Koch","full_name":"Koch, Reinald"},{"id":"530","full_name":"Sureth-Sloane, Caren","orcid":" 0000-0002-8183-5901","last_name":"Sureth-Sloane","first_name":"Caren"}],"status":"public","year":"2026","title":"Steuern und Zölle als strategische Entscheidungsgrößen: Wirkungen auf Investitionen, Lieferketten und den Standort Deutschland","volume":79,"user_id":"74000","language":[{"iso":"ger"}],"_id":"66839","page":"2110-2177"},{"article_number":"105474","main_file_link":[{"open_access":"1","url":"https://doi.org/10.1016/j.iref.2026.105474"}],"language":[{"iso":"eng"}],"doi":"10.1016/j.iref.2026.105474","year":"2026","title":"Cost of debt for private firms revisited: voluntary audits as a reflection of risk","publication_identifier":{"issn":["1059-0560"]},"author":[{"full_name":"Ichev, Riste","last_name":"Ichev","first_name":"Riste"},{"full_name":"Koren, Jernej","last_name":"Koren","first_name":"Jernej"},{"first_name":"Urska","orcid":"0009-0009-2545-5929","last_name":"Kosi","full_name":"Kosi, Urska","id":"54068"},{"full_name":"Sitar Sustar, Katarina","first_name":"Katarina","last_name":"Sitar Sustar"},{"last_name":"Valentincic","first_name":"Aljosa","full_name":"Valentincic, Aljosa"}],"publication_status":"published","date_updated":"2026-08-25T10:18:05Z","intvolume":"       109","date_created":"2026-06-15T10:26:04Z","type":"journal_article","department":[{"_id":"186"},{"_id":"551"},{"_id":"635"}],"publication":"International Review of Economics & Finance","abstract":[{"lang":"eng","text":"We examine the relation between voluntary audit and the cost of debt in private firms. We use a sample of 7420 small private firms operating in the period 2006-2022 that are not subject to mandatory audits. Firms self-select into voluntary audits because of the economic setting (e.g., ownership complexity, export, subsidiary status) or because firm fundamentals limit their access to financial debt. In the outcome analyses, we find that voluntary audits result in higher, rather than lower, interest rates with increases ranging from approximately 1.7 percentage points, but going higher depending on the exact specification. This effect is present regardless of the perceived audit quality (Big-4 vs. non-Big-4), consistent across auditor types. Audited firms’ earnings are less informative about future operating performance. Voluntary audits facilitate access to financial debt for high-risk firms. The price paid is reflected in higher interest rates for voluntary audits – firms with higher information/fundamental risk."}],"_id":"65894","publisher":"Elsevier ","user_id":"15866","volume":109,"status":"public","oa":"1","citation":{"chicago":"Ichev, Riste, Jernej Koren, Urska Kosi, Katarina Sitar Sustar, and Aljosa Valentincic. “Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk.” <i>International Review of Economics &#38; Finance</i> 109 (2026). <a href=\"https://doi.org/10.1016/j.iref.2026.105474\">https://doi.org/10.1016/j.iref.2026.105474</a>.","short":"R. Ichev, J. Koren, U. Kosi, K. Sitar Sustar, A. Valentincic, International Review of Economics &#38; Finance 109 (2026).","apa":"Ichev, R., Koren, J., Kosi, U., Sitar Sustar, K., &#38; Valentincic, A. (2026). Cost of debt for private firms revisited: voluntary audits as a reflection of risk. <i>International Review of Economics &#38; Finance</i>, <i>109</i>, Article 105474. <a href=\"https://doi.org/10.1016/j.iref.2026.105474\">https://doi.org/10.1016/j.iref.2026.105474</a>","ieee":"R. Ichev, J. Koren, U. Kosi, K. Sitar Sustar, and A. Valentincic, “Cost of debt for private firms revisited: voluntary audits as a reflection of risk,” <i>International Review of Economics &#38; Finance</i>, vol. 109, Art. no. 105474, 2026, doi: <a href=\"https://doi.org/10.1016/j.iref.2026.105474\">10.1016/j.iref.2026.105474</a>.","ama":"Ichev R, Koren J, Kosi U, Sitar Sustar K, Valentincic A. Cost of debt for private firms revisited: voluntary audits as a reflection of risk. <i>International Review of Economics &#38; Finance</i>. 2026;109. doi:<a href=\"https://doi.org/10.1016/j.iref.2026.105474\">10.1016/j.iref.2026.105474</a>","bibtex":"@article{Ichev_Koren_Kosi_Sitar Sustar_Valentincic_2026, title={Cost of debt for private firms revisited: voluntary audits as a reflection of risk}, volume={109}, DOI={<a href=\"https://doi.org/10.1016/j.iref.2026.105474\">10.1016/j.iref.2026.105474</a>}, number={105474}, journal={International Review of Economics &#38; Finance}, publisher={Elsevier }, author={Ichev, Riste and Koren, Jernej and Kosi, Urska and Sitar Sustar, Katarina and Valentincic, Aljosa}, year={2026} }","mla":"Ichev, Riste, et al. “Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk.” <i>International Review of Economics &#38; Finance</i>, vol. 109, 105474, Elsevier , 2026, doi:<a href=\"https://doi.org/10.1016/j.iref.2026.105474\">10.1016/j.iref.2026.105474</a>."}},{"oa":"1","citation":{"bibtex":"@article{Gulenko_Kohlhase_Kosi_2026, title={The Role of Stakeholders in CSR Reporting of Non-Listed Banks}, DOI={<a href=\"https://doi.org/10.1080/17449480.2026.2631702\">10.1080/17449480.2026.2631702</a>}, journal={Accounting in Europe}, publisher={Informa UK Limited}, author={Gulenko, Maryna and Kohlhase, Saskia and Kosi, Urska}, year={2026}, pages={1–35} }","ama":"Gulenko M, Kohlhase S, Kosi U. The Role of Stakeholders in CSR Reporting of Non-Listed Banks. <i>Accounting in Europe</i>. Published online 2026:1-35. doi:<a href=\"https://doi.org/10.1080/17449480.2026.2631702\">10.1080/17449480.2026.2631702</a>","mla":"Gulenko, Maryna, et al. “The Role of Stakeholders in CSR Reporting of Non-Listed Banks.” <i>Accounting in Europe</i>, Informa UK Limited, 2026, pp. 1–35, doi:<a href=\"https://doi.org/10.1080/17449480.2026.2631702\">10.1080/17449480.2026.2631702</a>.","short":"M. Gulenko, S. Kohlhase, U. Kosi, Accounting in Europe (2026) 1–35.","chicago":"Gulenko, Maryna, Saskia Kohlhase, and Urska Kosi. “The Role of Stakeholders in CSR Reporting of Non-Listed Banks.” <i>Accounting in Europe</i>, 2026, 1–35. <a href=\"https://doi.org/10.1080/17449480.2026.2631702\">https://doi.org/10.1080/17449480.2026.2631702</a>.","ieee":"M. Gulenko, S. Kohlhase, and U. Kosi, “The Role of Stakeholders in CSR Reporting of Non-Listed Banks,” <i>Accounting in Europe</i>, pp. 1–35, 2026, doi: <a href=\"https://doi.org/10.1080/17449480.2026.2631702\">10.1080/17449480.2026.2631702</a>.","apa":"Gulenko, M., Kohlhase, S., &#38; Kosi, U. (2026). The Role of Stakeholders in CSR Reporting of Non-Listed Banks. <i>Accounting in Europe</i>, 1–35. <a href=\"https://doi.org/10.1080/17449480.2026.2631702\">https://doi.org/10.1080/17449480.2026.2631702</a>"},"user_id":"15866","page":"1-35","publisher":"Informa UK Limited","_id":"65860","status":"public","type":"journal_article","department":[{"_id":"186"},{"_id":"551"},{"_id":"635"}],"date_created":"2026-06-15T08:08:05Z","abstract":[{"text":"We investigate the role of stakeholders in the CSR reporting of non-listed savings banks in Germany. They are established by municipal trustees and serve clients in their distinct operating area. Reporting discretion under the Non-Financial Reporting Directive may lead to variation in CSR reporting due to differences in sustainability interests of banks’ stakeholders and CSR governance (e.g. existence of a CSR manager). We document that the CSR reports and specific CSR dimensions are intensely associated with the existence of strong CSR governance and to a lesser extent with the interests of municipal trustees and bank clients. However, the associations with these stakeholders are predominantly present in banks with strong CSR governance. Our findings inform policy discussions about detailed CSR disclosure requirements (e.g. the European Sustainability Reporting Standards) and extension of reporting scope to firms with regional orientation and absence of typical shareholders.","lang":"eng"}],"publication":"Accounting in Europe","doi":"10.1080/17449480.2026.2631702","main_file_link":[{"url":"https://doi.org/10.1080/17449480.2026.2631702","open_access":"1"}],"language":[{"iso":"eng"}],"publication_status":"published","date_updated":"2026-08-25T10:15:25Z","title":"The Role of Stakeholders in CSR Reporting of Non-Listed Banks","year":"2026","publication_identifier":{"issn":["1744-9480","1744-9499"]},"author":[{"full_name":"Gulenko, Maryna","first_name":"Maryna","last_name":"Gulenko"},{"first_name":"Saskia","last_name":"Kohlhase","full_name":"Kohlhase, Saskia"},{"orcid":"0009-0009-2545-5929","first_name":"Urska","last_name":"Kosi","full_name":"Kosi, Urska","id":"54068"}]},{"status":"public","user_id":"64862","volume":5,"publisher":"Springer Science and Business Media LLC","_id":"65783","citation":{"ama":"Kesternich M, Kiepe K, Reimsbach D, Trang ST-N, Yang P. Equipping street-level bureaucrats with green skills for sustainable public policy change. <i>npj Climate Action</i>. 2026;5(1). doi:<a href=\"https://doi.org/10.1038/s44168-026-00389-9\">10.1038/s44168-026-00389-9</a>","bibtex":"@article{Kesternich_Kiepe_Reimsbach_Trang_Yang_2026, title={Equipping street-level bureaucrats with green skills for sustainable public policy change}, volume={5}, DOI={<a href=\"https://doi.org/10.1038/s44168-026-00389-9\">10.1038/s44168-026-00389-9</a>}, number={154}, journal={npj Climate Action}, publisher={Springer Science and Business Media LLC}, author={Kesternich, Martin and Kiepe, Karina and Reimsbach, Daniel and Trang, Simon Thanh-Nam and Yang, Philip}, year={2026} }","mla":"Kesternich, Martin, et al. “Equipping Street-Level Bureaucrats with Green Skills for Sustainable Public Policy Change.” <i>Npj Climate Action</i>, vol. 5, no. 1, 54, Springer Science and Business Media LLC, 2026, doi:<a href=\"https://doi.org/10.1038/s44168-026-00389-9\">10.1038/s44168-026-00389-9</a>.","short":"M. Kesternich, K. Kiepe, D. Reimsbach, S.T.-N. Trang, P. Yang, Npj Climate Action 5 (2026).","chicago":"Kesternich, Martin, Karina Kiepe, Daniel Reimsbach, Simon Thanh-Nam Trang, and Philip Yang. “Equipping Street-Level Bureaucrats with Green Skills for Sustainable Public Policy Change.” <i>Npj Climate Action</i> 5, no. 1 (2026). <a href=\"https://doi.org/10.1038/s44168-026-00389-9\">https://doi.org/10.1038/s44168-026-00389-9</a>.","apa":"Kesternich, M., Kiepe, K., Reimsbach, D., Trang, S. T.-N., &#38; Yang, P. (2026). Equipping street-level bureaucrats with green skills for sustainable public policy change. <i>Npj Climate Action</i>, <i>5</i>(1), Article 54. <a href=\"https://doi.org/10.1038/s44168-026-00389-9\">https://doi.org/10.1038/s44168-026-00389-9</a>","ieee":"M. Kesternich, K. Kiepe, D. Reimsbach, S. T.-N. Trang, and P. Yang, “Equipping street-level bureaucrats with green skills for sustainable public policy change,” <i>npj Climate Action</i>, vol. 5, no. 1, Art. no. 54, 2026, doi: <a href=\"https://doi.org/10.1038/s44168-026-00389-9\">10.1038/s44168-026-00389-9</a>."},"date_updated":"2026-07-02T09:32:56Z","publication_status":"published","intvolume":"         5","title":"Equipping street-level bureaucrats with green skills for sustainable public policy change","year":"2026","author":[{"full_name":"Kesternich, Martin","first_name":"Martin","last_name":"Kesternich"},{"full_name":"Kiepe, Karina","last_name":"Kiepe","first_name":"Karina","id":"100294"},{"last_name":"Reimsbach","first_name":"Daniel","full_name":"Reimsbach, Daniel","id":"100169"},{"id":"98948","first_name":"Simon Thanh-Nam","orcid":"0000-0002-4784-4038","last_name":"Trang","full_name":"Trang, Simon Thanh-Nam"},{"id":"100432","full_name":"Yang, Philip","first_name":"Philip","last_name":"Yang"}],"publication_identifier":{"issn":["2731-9814"]},"doi":"10.1038/s44168-026-00389-9","article_number":"54","language":[{"iso":"eng"}],"abstract":[{"text":"<jats:title>Abstract</jats:title>\r\n                  <jats:p>\r\n                    The shift to a low-carbon economy requires developing green skills across sectors. This paper builds on a recent Perspective\r\n                    <jats:sup>1</jats:sup>\r\n                    article examining how institutional regimes shape green skill formation. Drawing on the microfoundations of management research, we propose a micro-level perspective of public sector green skill formation, thereby emphasizing the role of street-level bureaucrats serving as public servants who directly engage with citizens in implementing public policies and outline a research agenda.\r\n                  </jats:p>","lang":"eng"}],"publication":"npj Climate Action","issue":"1","type":"journal_article","department":[{"_id":"792"},{"_id":"816"}],"date_created":"2026-06-07T19:09:04Z"},{"place":"Bielefeld","date_created":"2026-06-30T08:39:42Z","type":"book_chapter","department":[{"_id":"208"},{"_id":"816"}],"publication":"Professionalität und Professionalisierung des beruflichen Bildungspersonals. Festschrift für Ulrike Weyland ","citation":{"bibtex":"@inbook{Kremer_Jenert_Sloane_Beutner_Kiepe_2026, place={Bielefeld}, title={Lehrkräftebildung kann jeder? Berufspädagogisch orientierte Profilierung des Lehramts an berfusbildenden Schulen}, DOI={<a href=\"https://doi.org/10.3278/9783763979424\">10.3278/9783763979424</a>}, booktitle={Professionalität und Professionalisierung des beruflichen Bildungspersonals. Festschrift für Ulrike Weyland }, publisher={wbv}, author={Kremer, H.-Hugo and Jenert, Tobias and Sloane, Peter F. E. and Beutner, Marc and Kiepe, Karina}, editor={Koschel, Wilhelm and Kaufhold, Marisa and Wittmann, Eveline and Driesel-Lange, Katja}, year={2026}, pages={91–112} }","ama":"Kremer H-H, Jenert T, Sloane PFE, Beutner M, Kiepe K. Lehrkräftebildung kann jeder? Berufspädagogisch orientierte Profilierung des Lehramts an berfusbildenden Schulen. In: Koschel W, Kaufhold M, Wittmann E, Driesel-Lange K, eds. <i>Professionalität und Professionalisierung des beruflichen Bildungspersonals. Festschrift für Ulrike Weyland </i>. wbv; 2026:91-112. doi:<a href=\"https://doi.org/10.3278/9783763979424\">10.3278/9783763979424</a>","mla":"Kremer, H. Hugo, et al. “Lehrkräftebildung kann jeder? Berufspädagogisch orientierte Profilierung des Lehramts an berfusbildenden Schulen.” <i>Professionalität und Professionalisierung des beruflichen Bildungspersonals. Festschrift für Ulrike Weyland </i>, edited by Wilhelm Koschel et al., wbv, 2026, pp. 91–112, doi:<a href=\"https://doi.org/10.3278/9783763979424\">10.3278/9783763979424</a>.","chicago":"Kremer, H.-Hugo, Tobias Jenert, Peter F. E. Sloane, Marc Beutner, and Karina Kiepe. “Lehrkräftebildung kann jeder? Berufspädagogisch orientierte Profilierung des Lehramts an berfusbildenden Schulen.” In <i>Professionalität und Professionalisierung des beruflichen Bildungspersonals. Festschrift für Ulrike Weyland </i>, edited by Wilhelm Koschel, Marisa Kaufhold, Eveline Wittmann, and Katja Driesel-Lange, 91–112. Bielefeld: wbv, 2026. <a href=\"https://doi.org/10.3278/9783763979424\">https://doi.org/10.3278/9783763979424</a>.","short":"H.-H. Kremer, T. Jenert, P.F.E. Sloane, M. Beutner, K. Kiepe, in: W. Koschel, M. Kaufhold, E. Wittmann, K. Driesel-Lange (Eds.), Professionalität und Professionalisierung des beruflichen Bildungspersonals. Festschrift für Ulrike Weyland , wbv, Bielefeld, 2026, pp. 91–112.","ieee":"H.-H. Kremer, T. Jenert, P. F. E. Sloane, M. Beutner, and K. Kiepe, “Lehrkräftebildung kann jeder? Berufspädagogisch orientierte Profilierung des Lehramts an berfusbildenden Schulen,” in <i>Professionalität und Professionalisierung des beruflichen Bildungspersonals. Festschrift für Ulrike Weyland </i>, W. Koschel, M. Kaufhold, E. Wittmann, and K. Driesel-Lange, Eds. Bielefeld: wbv, 2026, pp. 91–112.","apa":"Kremer, H.-H., Jenert, T., Sloane, P. F. E., Beutner, M., &#38; Kiepe, K. (2026). Lehrkräftebildung kann jeder? Berufspädagogisch orientierte Profilierung des Lehramts an berfusbildenden Schulen. In W. Koschel, M. Kaufhold, E. Wittmann, &#38; K. Driesel-Lange (Eds.), <i>Professionalität und Professionalisierung des beruflichen Bildungspersonals. Festschrift für Ulrike Weyland </i> (pp. 91–112). wbv. <a href=\"https://doi.org/10.3278/9783763979424\">https://doi.org/10.3278/9783763979424</a>"},"page":"91-112","language":[{"iso":"ger"}],"_id":"66085","publisher":"wbv","doi":"10.3278/9783763979424","user_id":"64862","editor":[{"full_name":"Koschel, Wilhelm","first_name":"Wilhelm","last_name":"Koschel"},{"full_name":"Kaufhold, Marisa","last_name":"Kaufhold","first_name":"Marisa"},{"full_name":"Wittmann, Eveline","last_name":"Wittmann","first_name":"Eveline"},{"full_name":"Driesel-Lange, Katja","last_name":"Driesel-Lange","first_name":"Katja"}],"title":"Lehrkräftebildung kann jeder? Berufspädagogisch orientierte Profilierung des Lehramts an berfusbildenden Schulen","year":"2026","status":"public","author":[{"id":"15280","first_name":"H.-Hugo","last_name":"Kremer","full_name":"Kremer, H.-Hugo"},{"id":"71994","full_name":"Jenert, Tobias","orcid":" https://orcid.org/0000-0001-9262-5646","last_name":"Jenert","first_name":"Tobias"},{"first_name":"Peter F. E.","last_name":"Sloane","full_name":"Sloane, Peter F. E.","id":"503"},{"id":"21118","full_name":"Beutner, Marc","last_name":"Beutner","first_name":"Marc"},{"last_name":"Kiepe","first_name":"Karina","full_name":"Kiepe, Karina","id":"100294"}],"date_updated":"2026-07-02T09:32:20Z","publication_status":"published"},{"date_updated":"2026-07-02T12:06:56Z","intvolume":"        24","year":"2026","title":"Navigating Transfer Pricing Complexity: Standardization, Cooperation, Transparency","status":"public","author":[{"first_name":"Stefan","last_name":"Greil","full_name":"Greil, Stefan"},{"last_name":"Kaluza-Thiesen","first_name":"Eleonore","full_name":"Kaluza-Thiesen, Eleonore"},{"full_name":"Schulz, Kim Alina","last_name":"Schulz","first_name":"Kim Alina","id":"68607"},{"full_name":"Sureth-Sloane, Caren","orcid":" 0000-0002-8183-5901","first_name":"Caren","last_name":"Sureth-Sloane","id":"530"}],"user_id":"96670","volume":24,"page":"1-37","language":[{"iso":"eng"}],"_id":"65315","abstract":[{"lang":"eng","text":"This study examines the drivers of perceived corporate transfer pricing complexity. Our analysis is based on survey data from \r\nmultinational firms in the manufacturing sector. We identify three key strategies expected to reduce transfer pricing complexity \r\nand associated compliance costs while enhancing tax compliance: standardising transfer pricing documentation, strengthening \r\ncooperation between tax authorities, and increasing transparency through expanded information exchange among tax \r\nauthorities and between tax authorities and firms. The findings provide evidence-based insights for international tax policy \r\naimed at reducing transfer pricing complexity and associated administrative burdens for both firms and tax administrations. "}],"quality_controlled":"1","issue":"1","publication":"eJournal of Tax Research","citation":{"apa":"Greil, S., Kaluza-Thiesen, E., Schulz, K. A., &#38; Sureth-Sloane, C. (2026). Navigating Transfer Pricing Complexity: Standardization, Cooperation, Transparency. <i>EJournal of Tax Research</i>, <i>24</i>(1), 1–37.","ieee":"S. Greil, E. Kaluza-Thiesen, K. A. Schulz, and C. Sureth-Sloane, “Navigating Transfer Pricing Complexity: Standardization, Cooperation, Transparency,” <i>eJournal of Tax Research</i>, vol. 24, no. 1, pp. 1–37, 2026.","short":"S. Greil, E. Kaluza-Thiesen, K.A. Schulz, C. Sureth-Sloane, EJournal of Tax Research 24 (2026) 1–37.","chicago":"Greil, Stefan, Eleonore Kaluza-Thiesen, Kim Alina Schulz, and Caren Sureth-Sloane. “Navigating Transfer Pricing Complexity: Standardization, Cooperation, Transparency.” <i>EJournal of Tax Research</i> 24, no. 1 (2026): 1–37.","mla":"Greil, Stefan, et al. “Navigating Transfer Pricing Complexity: Standardization, Cooperation, Transparency.” <i>EJournal of Tax Research</i>, vol. 24, no. 1, 2026, pp. 1–37.","ama":"Greil S, Kaluza-Thiesen E, Schulz KA, Sureth-Sloane C. Navigating Transfer Pricing Complexity: Standardization, Cooperation, Transparency. <i>eJournal of Tax Research</i>. 2026;24(1):1-37.","bibtex":"@article{Greil_Kaluza-Thiesen_Schulz_Sureth-Sloane_2026, title={Navigating Transfer Pricing Complexity: Standardization, Cooperation, Transparency}, volume={24}, number={1}, journal={eJournal of Tax Research}, author={Greil, Stefan and Kaluza-Thiesen, Eleonore and Schulz, Kim Alina and Sureth-Sloane, Caren}, year={2026}, pages={1–37} }"},"type":"journal_article","department":[{"_id":"187"}],"date_created":"2026-04-02T08:35:24Z"},{"oa":"1","citation":{"ama":"Matschak T, Ilja N, Trang ST-N, Benitez J. Unveiling the Hidden Layer: Ambivalent Cognitive Effects of XAI in Augmented Decision-Making under Uncertainty. <i>Decision Support Systems</i>. 2026;209:114721. doi:<a href=\"https://doi.org/10.1016/j.dss.2026.114721\">10.1016/j.dss.2026.114721</a>","bibtex":"@article{Matschak_Ilja_Trang_Benitez_2026, title={Unveiling the Hidden Layer: Ambivalent Cognitive Effects of XAI in Augmented Decision-Making under Uncertainty}, volume={209}, DOI={<a href=\"https://doi.org/10.1016/j.dss.2026.114721\">10.1016/j.dss.2026.114721</a>}, journal={Decision Support Systems}, author={Matschak, Tizian and Ilja, Nastjuk and Trang, Simon Thanh-Nam and Benitez, Jose}, year={2026}, pages={114721} }","mla":"Matschak, Tizian, et al. “Unveiling the Hidden Layer: Ambivalent Cognitive Effects of XAI in Augmented Decision-Making under Uncertainty.” <i>Decision Support Systems</i>, vol. 209, 2026, p. 114721, doi:<a href=\"https://doi.org/10.1016/j.dss.2026.114721\">10.1016/j.dss.2026.114721</a>.","chicago":"Matschak, Tizian, Nastjuk Ilja, Simon Thanh-Nam Trang, and Jose Benitez. “Unveiling the Hidden Layer: Ambivalent Cognitive Effects of XAI in Augmented Decision-Making under Uncertainty.” <i>Decision Support Systems</i> 209 (2026): 114721. <a href=\"https://doi.org/10.1016/j.dss.2026.114721\">https://doi.org/10.1016/j.dss.2026.114721</a>.","short":"T. Matschak, N. Ilja, S.T.-N. Trang, J. Benitez, Decision Support Systems 209 (2026) 114721.","apa":"Matschak, T., Ilja, N., Trang, S. T.-N., &#38; Benitez, J. (2026). Unveiling the Hidden Layer: Ambivalent Cognitive Effects of XAI in Augmented Decision-Making under Uncertainty. <i>Decision Support Systems</i>, <i>209</i>, 114721. <a href=\"https://doi.org/10.1016/j.dss.2026.114721\">https://doi.org/10.1016/j.dss.2026.114721</a>","ieee":"T. Matschak, N. Ilja, S. T.-N. Trang, and J. Benitez, “Unveiling the Hidden Layer: Ambivalent Cognitive Effects of XAI in Augmented Decision-Making under Uncertainty,” <i>Decision Support Systems</i>, vol. 209, p. 114721, 2026, doi: <a href=\"https://doi.org/10.1016/j.dss.2026.114721\">10.1016/j.dss.2026.114721</a>."},"user_id":"98948","volume":209,"page":"114721","_id":"66086","status":"public","type":"journal_article","department":[{"_id":"792"}],"date_created":"2026-06-30T08:34:02Z","abstract":[{"lang":"eng","text":"This study investigates whether explainable AI (XAI), although intended to improve calibrated reliance in augmented decision-making (ADM), may also increase negative consultations. In a between-subjects online experiment (n = 200), participants completed a price classification task supported by AI, while we manipulated the presence of local feature-based explanations. Drawing on dual-process theory as an interpretive lens, we conceptualize explainability as a cognitively ambivalent intervention that reshapes reliance behavior. Our results show that XAI-induced transparency exerts competing effects: while it directly reduces negative consultations, it simultaneously increases competence-based trust and shifts responsibility attribution toward the AI. These mechanisms foster overreliance and significantly increase negative consultations, resulting in a competitive mediation pattern. Notably, comparable effects do not emerge for positive consultations, suggesting that transparency more readily amplifies reliance than it promotes corrective belief updating. By empirically demonstrating this paradox, our study develops IS and Decision Sciences research on automation bias in transparent ADM settings and identifies key psychological mechanisms through which explainability influences reliance. These findings inform the design of XAI systems that prioritize calibrated reliance rather than merely increasing perceived transparency."}],"publication":"Decision Support Systems","doi":"10.1016/j.dss.2026.114721","main_file_link":[{"url":"https://www.sciencedirect.com/science/article/pii/S0167923626001107","open_access":"1"}],"language":[{"iso":"eng"}],"date_updated":"2026-07-03T18:33:13Z","intvolume":"       209","article_type":"original","title":"Unveiling the Hidden Layer: Ambivalent Cognitive Effects of XAI in Augmented Decision-Making under Uncertainty","year":"2026","author":[{"id":"100285","full_name":"Matschak, Tizian","first_name":"Tizian","last_name":"Matschak"},{"last_name":"Ilja","first_name":"Nastjuk","full_name":"Ilja, Nastjuk"},{"full_name":"Trang, Simon Thanh-Nam","first_name":"Simon Thanh-Nam","orcid":"0000-0002-4784-4038","last_name":"Trang","id":"98948"},{"last_name":"Benitez","first_name":"Jose","full_name":"Benitez, Jose"}]},{"citation":{"chicago":"Sureth, Caren. “Steuersicherheit Als Standortfaktor: Planbarkeit Statt Investitionshemmnis.” <i>Betriebs-Berater</i> 81, no. 29 (2026): I.","short":"C. Sureth, Betriebs-Berater 81 (2026) I.","apa":"Sureth, C. (2026). Steuersicherheit als Standortfaktor: Planbarkeit statt Investitionshemmnis. <i>Betriebs-Berater</i>, <i>81</i>(29), I.","ieee":"C. Sureth, “Steuersicherheit als Standortfaktor: Planbarkeit statt Investitionshemmnis,” <i>Betriebs-Berater</i>, vol. 81, no. 29, p. I, 2026.","ama":"Sureth C. Steuersicherheit als Standortfaktor: Planbarkeit statt Investitionshemmnis. <i>Betriebs-Berater</i>. 2026;81(29):I.","bibtex":"@article{Sureth_2026, title={Steuersicherheit als Standortfaktor: Planbarkeit statt Investitionshemmnis}, volume={81}, number={29}, journal={Betriebs-Berater}, author={Sureth, Caren}, year={2026}, pages={I} }","mla":"Sureth, Caren. “Steuersicherheit Als Standortfaktor: Planbarkeit Statt Investitionshemmnis.” <i>Betriebs-Berater</i>, vol. 81, no. 29, 2026, p. I."},"issue":"29","publication":"Betriebs-Berater","date_created":"2026-07-13T06:27:30Z","department":[{"_id":"187"}],"type":"journal_article","author":[{"full_name":"Sureth, Caren","last_name":"Sureth","orcid":" 0000-0002-8183-5901","first_name":"Caren","id":"530"}],"title":"Steuersicherheit als Standortfaktor: Planbarkeit statt Investitionshemmnis","year":"2026","status":"public","intvolume":"        81","date_updated":"2026-07-13T06:28:49Z","_id":"66443","language":[{"iso":"eng"}],"page":"I","volume":81,"user_id":"96670"},{"status":"public","title":"Application of Novel Exponential (Semi-)Parametric Short and Long  Memory GARCH Models under Regulatory Requirements of Basel III","year":"2026","jel":["C22","C4","C5","C6","B26"],"author":[{"id":"63677","last_name":"Hanke","first_name":"Dominik Christian","full_name":"Hanke, Dominik Christian"},{"full_name":"Uhde, André","first_name":"André","last_name":"Uhde","id":"36049"},{"first_name":"Yuanhua","last_name":"Feng","full_name":"Feng, Yuanhua","id":"20760"}],"date_updated":"2026-07-16T09:07:19Z","has_accepted_license":"1","_id":"66449","language":[{"iso":"eng"}],"ddc":["330"],"user_id":"63677","file_date_updated":"2026-07-13T09:21:45Z","citation":{"mla":"Hanke, Dominik Christian, et al. <i>Application of Novel Exponential (Semi-)Parametric Short and Long  Memory GARCH Models under Regulatory Requirements of Basel III</i>. 2026.","bibtex":"@book{Hanke_Uhde_Feng_2026, title={Application of Novel Exponential (Semi-)Parametric Short and Long  Memory GARCH Models under Regulatory Requirements of Basel III}, author={Hanke, Dominik Christian and Uhde, André and Feng, Yuanhua}, year={2026} }","ama":"Hanke DC, Uhde A, Feng Y. <i>Application of Novel Exponential (Semi-)Parametric Short and Long  Memory GARCH Models under Regulatory Requirements of Basel III</i>.; 2026.","ieee":"D. C. Hanke, A. Uhde, and Y. Feng, <i>Application of Novel Exponential (Semi-)Parametric Short and Long  Memory GARCH Models under Regulatory Requirements of Basel III</i>. 2026.","apa":"Hanke, D. C., Uhde, A., &#38; Feng, Y. (2026). <i>Application of Novel Exponential (Semi-)Parametric Short and Long  Memory GARCH Models under Regulatory Requirements of Basel III</i>.","short":"D.C. Hanke, A. Uhde, Y. Feng, Application of Novel Exponential (Semi-)Parametric Short and Long  Memory GARCH Models under Regulatory Requirements of Basel III, 2026.","chicago":"Hanke, Dominik Christian, André Uhde, and Yuanhua Feng. <i>Application of Novel Exponential (Semi-)Parametric Short and Long  Memory GARCH Models under Regulatory Requirements of Basel III</i>, 2026."},"abstract":[{"lang":"eng","text":"This paper evaluates the forecasting performance of an expanded class of (semi-)parametric \r\nGARCH models belonging to the EGARCH family (EGF), including recently introduced long  \r\nand short memory specifications and their semiparametric extensions. The semiparametric \r\nvariants employ a multiplicative volatility decomposition into conditional and slowly varying \r\nunconditional components, where the latter is estimated via a data-driven local polynomial \r\nsmoother to accommodate non-stationarities commonly observed in financial time series. Based \r\non the revised Basel Committee framework for market-risk assessment, all models are capable \r\nof producing rolling one-day-ahead forecasts for Value at Risk (VaR) and Expected Shortfall \r\n(ES) under a wide range of symmetric and skewed innovation distributions. Their forecasting \r\naccuracy is examined using the regulatory traffic light tests for VaR and the recently developed \r\nES-specific traffic light procedure, complemented by the regulatory loss function. In addition, \r\nmodel selection incorporates both a recently proposed corrected firm-oriented loss function that \r\naccounts for opportunity costs and the Weighted Absolute Deviation (WAD) criterion. The \r\nempirical comparison demonstrates that (semiparametric) long memory GARCH models - \r\nparticularly those combining fractional dynamics with nonparametric scale adjustments - can \r\nserve as valuable alternatives to traditional parametric short memory models, offering more \r\nstable volatility estimates and improved tail-risk forecasts for practical risk management \r\napplications."}],"file":[{"creator":"dhanke","date_created":"2026-07-13T09:21:45Z","relation":"main_file","date_updated":"2026-07-13T09:21:45Z","file_name":"TAF_WP_105_HankeUhdeFeng2026.pdf","file_size":1830858,"access_level":"open_access","file_id":"66450","content_type":"application/pdf"}],"date_created":"2026-07-13T09:21:49Z","type":"working_paper","keyword":["semiparametric GARCH extension","data-driven local polynomial smoother","long  memory","GARCH models","Value at Risk","Expected Shortfall","traffic light test","backtesting","Basel  III","market risk"],"oa":"1","department":[{"_id":"200"},{"_id":"186"}]}]