TY - CONF AU - Vorbohle, Christian AU - Kundisch, Dennis ID - 30939 T2 - Proceedings of the 30th European Conference on Information Systems (ECIS) TI - Overcoming Silos: A Review of Business Model Modeling Languages for Business Ecosystems ER - TY - GEN AU - Althaus, Maike AU - Poniatowski, Martin AU - Kundisch, Dennis ID - 30734 TI - Tackling Crises Together? - An Econometric Analysis of Charitable Crowdfunding During the COVID-19 Pandemic ER - TY - GEN AU - Vorbohle, Christian AU - Kundisch, Dennis ID - 30212 TI - Key Properties of Sustainable Business Ecosystem Relationships ER - TY - CONF AU - Grieger, Nicole AU - Seutter, Janina AU - Kundisch, Dennis ID - 28999 T2 - Tagungsband der 17. Internationalen Tagung Wirtschaftsinformatik 2022 TI - Rollercoaster of Emotions – A Semantic Analysis of Fundraising Campaigns over the Course of the Covid-19 Pandemic ER - TY - GEN AB - We study the consequences of modeling asymmetric bargaining power in two-person bargaining problems. Comparing application of an asymmetric version of a bargaining solution to an upfront modification of the disagreement point, the resulting distortion crucially depends on the bargaining solution concept. While for the Kalai-Smorodinsky solution weaker players benefit from modifying the disagreement point, the situation is reversed for the Nash bargaining solution. There, weaker players are better off in the asymmetric bargaining solution. When comparing application of the asymmetric versions of the Nash and the Kalai-Smorodinsky solutions, we demonstrate that there is an upper bound for the weight of a player, so that she is better off with the Nash bargaining solution. This threshold is ultimately determined by the relative utilitarian bargaining solution. From a mechanism design perspective, our results provide valuable information for a social planner, when implementing a bargaining solution for unequally powerful players. AU - Haake, Claus-Jochen AU - Streck, Thomas ID - 32106 KW - Asymmetric bargaining power KW - Nash bargaining solution KW - Kalai-Smorodinsky bargaining solution TI - Distortion through modeling asymmetric bargaining power VL - 148 ER - TY - JOUR AU - Hoyer, Britta AU - De Jaegher, Kris ID - 31881 JF - International Journal of Game Theory TI - Network Disruption and the Common-Enemy Effect ER - TY - JOUR AU - Gutt, Jana Kim AU - Thommes, Kirsten ID - 34283 IS - 1 JF - Academy of Management Proceedings KW - Microbiology SN - 0065-0668 TI - Speaking of Performance: Evaluating Team Members’ Performance with Open-Ended Audio Comments VL - 2022 ER - TY - JOUR AU - Szopinski, Daniel AU - Massa, Lorenzo AU - John, Thomas AU - Kundisch, Dennis AU - Tucci, Christopher ID - 33250 JF - Communications of the Association for Information Systems TI - Modeling Business Models: A cross-disciplinary Analysis of Business Model Modeling Languages and Directions for Future Research VL - 51 ER - TY - JOUR AB - Employing a unique and hand-collected sample of 648 true sale loan securitization transactions issued by 57 stock-listed banks across the EU-12 plus Switzerland over the period from 1997 to 2010, this paper empirically analyzes the relationship between true sale loan securitization and the issuing banks’ non-performing loans to total assets ratios. Overall, we provide evidence for a negative impact of securitization on NPL exposures suggesting that banks predominantly used securitization as an instrument of credit risk transfer and diversification. In addition, the analysis at hand reveals a time-sensitive relationship between securitization and NPL exposures. While we observe an even stronger NPL-reducing effect through securitization during the non-crisis periods, the effect reverses during and after the global financial crisis suggesting that banks were forced to provide credit enhancement and employ securitization as a funding management tool. Along with the results from a variety of sensitivity analyses our study provides important implications for the recent debate on reducing NPL exposures of European banks by revitalizing the European securitization market. AU - Wengerek, Sascha Tobias AU - Hippert, Benjamin AU - Uhde, André ID - 13147 JF - The Quarterly Review of Economics and Finance KW - European Banking KW - Non-performing Loans KW - Securitization TI - Risk allocation through securitization – Evidence from non-performing loans VL - Vol. 86 (11) ER - TY - JOUR AB - The paper investigates the impact of individual attention on investor risk-taking. We analyze a large sample of trading records from a brokerage service that allows its customers to trade contracts-for-differences (CFD), and sends standardized push messages on recent stock performance to its client investors. The advantage of this sample is that it allows us to isolate the "push" messages as individual attention triggers, which we can directly link to the same individuals' risk-taking. A particular advantage of CFD trading is that it allows investors to make use of leverage, which provides us a pure measure of investors' willingness to take risks that is independent of the decision to purchase a particular stock. Leverage is a major catalyst of speculative trading, as it increases the scope of extreme returns, and enables investors to take larger positions than what they can afford with their own capital. We show that investors execute attention-driven trades with higher leverage, compared to their other trades, as well as those of other investors who are not alerted by attention triggers. AU - Arnold, Marc AU - Pelster, Matthias AU - Subrahmanyam, Marti G. ID - 21571 IS - 2 JF - Journal of Financial Economics TI - Attention triggers and investors' risk-taking VL - 143 ER - TY - JOUR AU - Sperling, Martina AU - Schryen, Guido ID - 23415 IS - 2 JF - European Journal of Operational Research (EJOR) TI - Decision Support for Disaster Relief: Coordinating Spontaneous Volunteers VL - 299 ER - TY - CONF AB - Explainable Artificial Intelligence (XAI) is currently an important topic for the application of Machine Learning (ML) in high-stakes decision scenarios. Related research focuses on evaluating ML algorithms in terms of interpretability. However, providing a human understandable explanation of an intelligent system does not only relate to the used ML algorithm. The data and features used also have a considerable impact on interpretability. In this paper, we develop a taxonomy for describing XAI systems based on aspects about the algorithm and data. The proposed taxonomy gives researchers and practitioners opportunities to describe and evaluate current XAI systems with respect to interpretability and guides the future development of this class of systems. AU - Kucklick, Jan-Peter ID - 29539 KW - Explainable Artificial Intelligence KW - XAI KW - Interpretability KW - Decision Support Systems KW - Taxonomy T2 - Wirtschaftsinformatik 2022 Proceedings TI - Towards a model- and data-focused taxonomy of XAI systems ER - TY - JOUR AU - Klingsiek, Katrin AU - John, Thomas AU - Kundisch, Dennis ID - 30295 IS - 5 JF - die hochschullehre TI - Procrastination in the Looking Glass of Self-Awareness: Can Gamified Self-Monitoring Reduce Academic Procrastination? VL - 8 ER - TY - JOUR AU - Gutt, Jana Kim AU - Thommes, Kirsten ID - 32857 IS - 1 JF - Academy of Management Proceedings KW - Microbiology SN - 0065-0668 TI - Speaking of Performance: Evaluating Team Members’ Performance with Open-Ended Audio Comments VL - 2022 ER - TY - JOUR AU - Shollo, Arisa AU - Hopf, Konstantin AU - Thiess, Tiemo AU - Müller, Oliver ID - 32866 IS - 3 JF - The Journal of Strategic Information Systems KW - Information Systems and Management KW - Information Systems KW - Management Information Systems SN - 0963-8687 TI - Shifting ML value creation mechanisms: A process model of ML value creation VL - 31 ER - TY - JOUR AB - AbstractNon-pharmaceutical interventions are an effective strategy to prevent and control COVID-19 transmission in the community. However, the timing and stringency to which these measures have been implemented varied between countries and regions. The differences in stringency can only to a limited extent be explained by the number of infections and the prevailing vaccination strategies. Our study aims to shed more light on the lockdown strategies and to identify the determinants underlying the differences between countries on regional, economic, institutional, and political level. Based on daily panel data for 173 countries and the period from January 2020 to October 2021 we find significant regional differences in lockdown strategies. Further, more prosperous countries implemented milder restrictions but responded more quickly, while poorer countries introduced more stringent measures but had a longer response time. Finally, democratic regimes and stronger manifested institutions alleviated and slowed down the introduction of lockdown measures. AU - Redlin, Margarete ID - 33221 JF - Journal of Regulatory Economics KW - Economics and Econometrics SN - 0922-680X TI - Differences in NPI strategies against COVID-19 ER - TY - JOUR AB - AbstractWe provide a partial equilibrium model wherein AI provides abilities combined with human skills to provide an aggregate intermediate service good. We use the model to find that the extent of automation through AI will be greater if (a) the economy is relatively abundant in sophisticated programs and machine abilities compared to human skills; (b) the economy hosts a relatively large number of AI-providing firms and experts; and (c) the task-specific productivity of AI services is relatively high compared to the task-specific productivity of general labor and labor skills. We also illustrate that the contribution of AI to aggregate productive labor service depends not only on the amount of AI services available but on the endogenous number of automated tasks, the relative productivity of standard and IT-related labor, and the substitutability of tasks. These determinants also affect the income distribution between the two kinds of labor. We derive several empirical implications and identify possible future extensions. AU - Gries, Thomas AU - Naudé, Wim ID - 33220 IS - 1 JF - Journal for Labour Market Research KW - General Medicine SN - 2510-5019 TI - Modelling artificial intelligence in economics VL - 56 ER - TY - JOUR AU - Gries, Thomas AU - Müller, Veronika AU - Jost, John T. ID - 33219 IS - 2 JF - Psychological Inquiry KW - General Psychology SN - 1047-840X TI - The Market for Belief Systems: A Formal Model of Ideological Choice VL - 33 ER - TY - THES AU - Endres-Fröhlich, Angelika Elfriede ID - 32856 TI - Essays on Industrial Organization and Networks: Retail Bundling, Exclusive Dealing, and Network Disruption ER - TY - JOUR AB - Abstract An individual’s relation to time may be an important driver of pro-environmental behaviour. We studied whether young individual’s gender and time-orientation are associated with pro-environmental behaviour. In a controlled laboratory environment with students in Germany, participants earned money by performing a real-effort task and were then offered the opportunity to invest their money into an environmental project that supports climate protection. Afterwards, we controlled for their time-orientation. In this consequential behavioural setting, we find that males who scored higher on future-negative orientation showed significantly more pro-environmental behaviour compared to females who scored higher on future-negative orientation and males who scored lower on future-negative orientation. Interestingly, our results are completely reversed when it comes to past-positive orientation. These findings have practical implications regarding the most appropriate way to address individuals in order to achieve more pro-environmental behaviour. AU - Hoffmann, Christin AU - Hoppe, Julia Amelie AU - Ziemann, Niklas ID - 33692 IS - 10 JF - Environmental Research Letters KW - Public Health KW - Environmental and Occupational Health KW - General Environmental Science KW - Renewable Energy KW - Sustainability and the Environment SN - 1748-9326 TI - Who has the future in mind? Gender, time perspectives, and pro-environmental behaviour VL - 17 ER - TY - JOUR AU - Kundisch, Dennis AU - Muntermann, J. AU - Oberländer, A. M. AU - Rau, D. AU - Röglinger, M. AU - Schoormann, T. AU - Szopinski, Daniel ID - 23566 IS - 4 JF - Business & Information Systems Engineering TI - An update for taxonomy designers: Methodological guidance from information systems research VL - 64 ER - TY - GEN AU - Laux, Florian AU - Kundisch, Dennis ID - 33884 TI - Judgment or Choice? An Experimental Comparison of Evaluation Approaches for External Crowdvoting ER - TY - JOUR AU - Hoffmann, Christin AU - Thommes, Kirsten ID - 34046 JF - IEEE Transactions on Human-Machine Systems KW - Artificial Intelligence KW - Computer Networks and Communications KW - Computer Science Applications KW - Human-Computer Interaction KW - Signal Processing KW - Control and Systems Engineering KW - Human Factors and Ergonomics SN - 2168-2291 TI - Seizing the Opportunity for Automation—How Traffic Density Determines Truck Drivers' Use of Cruise Control ER - TY - JOUR AB - Deep learning models fuel many modern decision support systems, because they typically provide high predictive performance. Among other domains, deep learning is used in real-estate appraisal, where it allows to extend the analysis from hard facts only (e.g., size, age) to also consider more implicit information about the location or appearance of houses in the form of image data. However, one downside of deep learning models is their intransparent mechanic of decision making, which leads to a trade-off between accuracy and interpretability. This limits their applicability for tasks where a justification of the decision is necessary. Therefore, in this paper, we first combine different perspectives on interpretability into a multi-dimensional framework for a socio-technical perspective on explainable artificial intelligence. Second, we measure the performance gains of using multi-view deep learning which leverages additional image data (satellite images) for real estate appraisal. Third, we propose and test a novel post-hoc explainability method called Grad-Ram. This modified version of Grad-Cam mitigates the intransparency of convolutional neural networks (CNNs) for predicting continuous outcome variables. With this, we try to reduce the accuracy-interpretability trade-off of multi-view deep learning models. Our proposed network architecture outperforms traditional hedonic regression models by 34% in terms of MAE. Furthermore, we find that the used satellite images are the second most important predictor after square feet in our model and that the network learns interpretable patterns about the neighborhood structure and density. AU - Kucklick, Jan-Peter AU - Müller, Oliver ID - 35620 JF - ACM Transactions on Management Information Systems KW - Interpretability KW - Convolutional Neural Network KW - Accuracy-Interpretability Trade-Of KW - Real Estate Appraisal KW - Hedonic Pricing KW - Grad-Ram SN - 2158-656X TI - Tackling the Accuracy–Interpretability Trade-off: Interpretable Deep Learning Models for Satellite Image-based Real Estate Appraisal ER - TY - JOUR AU - Tawiah, Beatrice Baaba ID - 35647 IS - 58 JF - Applied Economics TI - Does education have an impact on patience and risk willingness? VL - 54 ER - TY - JOUR AU - Kengelbach, Jens AU - Keienburg, Georg AU - Söllner, Tobias AU - Wang, Yiran AU - Sievers, Sönke AU - Friedmann, Daniel AU - Nielsen, Jesper ID - 35719 JF - BCG M&A Report 2022 TI - Green Deals Gain Steam ER - TY - JOUR AU - Kengelbach, Jens AU - Friedman, Daniel AU - Keienburg, Georg AU - Degen, Dominik AU - Söllner, Tobias AU - Wang, Yiran AU - Sievers, Sönke ID - 35722 JF - BCG M&A Report 2022 TI - Do Green Deals Create Value? ER - TY - JOUR AB - Abstract Technological developments such as Cloud Computing, the Internet of Things, Big Data and Artificial Intelligence continue to drive the digital transformation of business and society. With the advent of platform-based ecosystems and their potential to address complex challenges, there is a trend towards greater interconnectedness between different stakeholders to co-create services based on the provision and use of data. While previous research on digital transformation mainly focused on digital transformation within organizations, it is of growing importance to understand the implications for digital transformation on different layers (e.g., interorganizational cooperation and platform ecosystems). In particular, the conceptualization and implications of public data spaces and related ecosystems provide promising research opportunities. This special issue contains five papers on the topic of digital transformation and, with the editorial, further contributes by providing an initial conceptualization of public data spaces' potential to foster innovative progress and digital transformation from a management perspective. AU - Beverungen, Daniel AU - Hess, Thomas AU - Köster, Antonia AU - Lehrer, Christiane ID - 35728 IS - 2 JF - Electronic Markets KW - Management of Technology and Innovation KW - Marketing KW - Computer Science Applications KW - Economics and Econometrics KW - Business and International Management SN - 1019-6781 TI - From private digital platforms to public data spaces: implications for the digital transformation VL - 32 ER - TY - JOUR AB - AbstractWhile the Information Systems (IS) discipline has researched digital platforms extensively, the body of knowledge appertaining to platforms still appears fragmented and lacking conceptual consistency. Based on automated text mining and unsupervised machine learning, we collect, analyze, and interpret the IS discipline’s comprehensive research on platforms—comprising 11,049 papers spanning 44 years of research activity. From a cluster analysis concerning platform concepts’ semantically most similar words, we identify six research streams on platforms, each with their own platform terms. Based on interpreting the identified concepts vis-à-vis the extant research and considering a temporal perspective on the concepts’ application, we present a lexicon of platform concepts, to guide further research on platforms in the IS discipline. Researchers and managers can build on our results to position their work appropriately, applying a specific theoretical perspective on platforms in isolation or combining multiple perspectives to study platform phenomena at a more abstract level. AU - Bartelheimer, Christian AU - zur Heiden, Philipp AU - Lüttenberg, Hedda AU - Beverungen, Daniel ID - 35732 IS - 1 JF - Electronic Markets KW - Management of Technology and Innovation KW - Marketing KW - Computer Science Applications KW - Economics and Econometrics KW - Business and International Management SN - 1019-6781 TI - Systematizing the lexicon of platforms in information systems: a data-driven study VL - 32 ER - TY - JOUR AB - AbstractBusiness process management (BPM) drives corporate success through effective and efficient processes. In recent decades, knowledge has been accumulated regarding the identification, discovery, analysis, design, implementation, and monitoring of business processes. This includes methods and tools for tackling various kinds of process change such as continuous process improvement, process reengineering, process innovation, and process drift. However, exogenous shocks, which lead to unintentional and radical process change, have been neglected in BPM research although they severely affect an organization’s context, strategy, and business processes. This research note conceptualizes the interplay of exogenous shocks and BPM in terms of the effects that such shocks can have on organizations’ overall process performance over time. On this foundation, related challenges and opportunities for BPM via several rounds of idea generation and consolidation within a diverse team of BPM scholars are identified. The paper discusses findings in light of extant literature from BPM and related disciplines, as well as present avenues for future (BPM) research to invigorate the academic discourse on the topic. AU - Röglinger, Maximilian AU - Plattfaut, Ralf AU - Borghoff, Vincent AU - Kerpedzhiev, Georgi AU - Becker, Jörg AU - Beverungen, Daniel AU - vom Brocke, Jan AU - Van Looy, Amy AU - del-Río-Ortega, Adela AU - Rinderle-Ma, Stefanie AU - Rosemann, Michael AU - Santoro, Flavia Maria AU - Trkman, Peter ID - 35741 IS - 5 JF - Business & Information Systems Engineering KW - Information Systems SN - 2363-7005 TI - Exogenous Shocks and Business Process Management VL - 64 ER - TY - JOUR AB - AbstractWhile the Information Systems (IS) discipline has researched digital platforms extensively, the body of knowledge appertaining to platforms still appears fragmented and lacking conceptual consistency. Based on automated text mining and unsupervised machine learning, we collect, analyze, and interpret the IS discipline’s comprehensive research on platforms—comprising 11,049 papers spanning 44 years of research activity. From a cluster analysis concerning platform concepts’ semantically most similar words, we identify six research streams on platforms, each with their own platform terms. Based on interpreting the identified concepts vis-à-vis the extant research and considering a temporal perspective on the concepts’ application, we present a lexicon of platform concepts, to guide further research on platforms in the IS discipline. Researchers and managers can build on our results to position their work appropriately, applying a specific theoretical perspective on platforms in isolation or combining multiple perspectives to study platform phenomena at a more abstract level. AU - Bartelheimer, Christian AU - zur Heiden, Philipp AU - Lüttenberg, Hedda AU - Beverungen, Daniel ID - 35740 IS - 1 JF - Electronic Markets KW - Management of Technology and Innovation KW - Marketing KW - Computer Science Applications KW - Economics and Econometrics KW - Business and International Management SN - 1019-6781 TI - Systematizing the lexicon of platforms in information systems: a data-driven study VL - 32 ER - TY - GEN AU - Ebert, Michael AU - Schäfer, Ulrich AU - Schneider, Georg Thomas ID - 35097 SN - 1556-5068 TI - Information Leaks and Voluntary Disclosure ER - TY - JOUR AU - Constantiou, Ioanna AU - Mukkamala, Alivelu AU - Sjöklint, Mimmi AU - Trier, Matthias ID - 36961 JF - European Journal of Information Systems KW - Library and Information Sciences KW - Information Systems SN - 0960-085X TI - Engaging with self-tracking applications: how do users respond to their performance data? ER - TY - GEN AU - Beyer, Bianca AU - Flagmeier, Vanessa AU - Kosi, Urska ID - 37070 TI - Does private firms’ disclosure affect public peers’ information environment? ER - TY - GEN AB - This paper introduces a novel database on the European corporate bond market to analyze the role of transparency regulation and recent developments in bond markets. We use data from the European Securities and Markets Authority (ESMA) to build a comprehensive database covering daily corporate bond listing information in Europe starting in 2018. We then analyze the different market segments of the European bond market along four key areas: (i) time and cross-sectional trends in bond listings; (ii) composition of firms on the market; (iii) firms’ financial reporting transparency; (iv) bond contract terms. Furthermore, we discuss the impact of recent economic events on these key areas. AU - Franke, Benedikt AU - Kosi, Urska AU - Stoczek, Pia ID - 37131 KW - Transparency regulation KW - Corporate bond KW - European market TI - Current developments in the European corporate bond market ER - TY - GEN AB - We examine variation in mandatory CSR reporting practices based on a large sample of non-publicly listed savings banks in Germany. They do not have typical shareholders but rather are established by municipal trustees and can serve clients only in their distinct operating area. This setting permits us to identify demand for CSR information by their main stakeholder groups – municipal trustees and private and corporate clients. In this way, our analysis focuses on the double-materiality approach to CSR reporting. We find that demand for CSR information by supervisory board chairperson belonging to a left-wing or green party and the presence of more supervisory board members belonging to a left-wing or green party are associated with longer CSR reports and more disclosure on environmental, social, employee and human rights matters. In addition, competition for private clients and the sustainability orientation of corporate clients are associated with longer reports and more disclosure on environmental, employee and human rights matters. These findings suggest that savings banks’ CSR reports cater to their principal stakeholders’ demand for CSR information. AU - Gulenko, Maryna AU - Kohlhase, Saskia AU - Kosi, Urska ID - 37088 KW - Corporate social responsibility KW - Mandatory reporting KW - Non-publicly listed banks KW - Double materiality KW - Stakeholder groups KW - Political influence TI - CSR Reporting under the Non-Financial Reporting Directive: Evidence from Non-publicly Listed Firms ER - TY - GEN AB - This research note links the legal framework of the insolvency process of German firms to the information available in the newly-constructed insol database. In particular, the database contains information from documents published by German insolvency courts in period 2005- 2022. This research note first presents the insolvency process with steps and events of the process as determined by the Insolvency Law (InsO). Next, it classifies the documents to specific steps and events, and then presents their information content using textual analysis. Specifically, we identify target phrases via manual document checks and then create regular expressions for the target phrases. Classification of documents allows us to sketch most common paths that insolvent firms go through. AU - Ahlers, Theresa AU - Edossa, Fikir Worku AU - Uckert, Matthias AU - Kosi, Urska ID - 37089 KW - insol database KW - insolvency process KW - Germany KW - court fillings TI - Insolvcency Process in Germany and the insol database: A research Note ER - TY - JOUR AU - Crépellière, Tommy AU - Pelster, Matthias AU - Zeisberger, Stefan ID - 34449 JF - Journal of Financial Markets TI - Arbitrage in the Market for Cryptocurrencies ER - TY - GEN AU - Bas, Sahin ID - 39963 TI - Die Luftfahrt zwischen Liberalisierung und Konsolidierung - eine wettbewerbspolitische Analyse von Low-Cost- und Networkairlines ER - TY - GEN AU - Erdogan, Yeliz ID - 40464 TI - Unternehmenszusammenschlüsse von Supermärkten - eine wettbewerbspolitische Analyse am Beispiel von Edeka und Kaiser's Tengelmann ER - TY - GEN AU - Perampalam, Abirame ID - 40468 TI - Zum Potenzial von Kryptowährungen. Eine ökonomische Analyse zu den Chancen und Risiken digitaler Währungen ER - TY - GEN AU - Nassar, Hamza ID - 40467 TI - Mergers on digital markets - An economic analysis ER - TY - GEN AU - Sureth-Sloane, Caren ID - 35775 TI - Steuerreformen: Investitionsstimulus oder bloß heiße Luft? Wann steuerliche Verlustrückträge der Wirtschaft helfen können ER - TY - GEN AU - Sarsar, Abdelmajid ID - 40469 TI - Monopolbildung im Zuge der Globalisierung und Digitalisierung der GAFA-Unternehmen (Google, Amazon, Facebook, Apple) - eine wettbewerbspolitische Analyse ER - TY - GEN AU - Bas, Mikail ID - 40474 TI - Kartelle und technischen Absprachen zur Forschung und Entwicklung - Eine wettbewerbspolitische Analyse anhand der Automobilindustrie ER - TY - GEN AU - Vikue, Baribuma Lucy ID - 40472 TI - Blockchain Technology and the Internet of Thing-Risks and Chances for Supply Chains ER - TY - GEN AU - Taskin, Ibrahim ID - 40471 TI - Die Fusion von Kaiser's Tengelmann und EDEKA - eine wettbewerbspolitische Analyse ER - TY - JOUR AU - Constantiou, Ioanna AU - Mukkamala, Alivelu AU - Sjöklint, Mimmi AU - Trier, Matthias ID - 36083 JF - European Journal of Information Systems KW - Library and Information Sciences KW - Information Systems KW - Self-Tracking KW - User Behaviour KW - Discontinuance SN - 0960-085X TI - Engaging with self-tracking applications: how do users respond to their performance data? ER - TY - JOUR AU - Constantiou, Ioanna AU - Mukkamala, Alivelu AU - Sjöklint, Mimmi AU - Trier, Matthias ID - 36960 JF - European Journal of Information Systems KW - Library and Information Sciences KW - Information Systems SN - 0960-085X TI - Engaging with self-tracking applications: how do users respond to their performance data? ER - TY - CONF AU - Meydani, Elnaz AU - Düsing, Christoph AU - Trier, Matthias ID - 36084 T2 - Wirtschaftsinformatik 2022 Proceedings TI - The Black Box of Social Commerce Platforms - A Closer Look at Users’ Activities ER - TY - GEN AU - Ortmann, Regina AU - Schindler, Dirk ID - 41182 TI - Income Shifting and Management Incentives ER - TY - CONF AU - Sven, Weinzierl AU - Bartelheimer, Christian AU - Zilker, Sandra AU - Beverungen, Daniel AU - Matzner, Martin ID - 41487 T2 - Proceedings of the 26th Pacific Asia Conference on Information Systems (PACIS) TI - A Method for Predicting Workarounds in Business Processes ER - TY - CHAP AU - Klein, M. AU - Kundisch, Dennis AU - Stummer, C. ED - Corsten, H. ED - Roth, S. ID - 21586 T2 - Handbuch Digitalisierung TI - Feeless Micropayments and Their Impact on Business Models ER - TY - JOUR AB - Previous accounting research shows that taxes affect decision making by individuals and firms. Most studies assume that agents have an accurate perception regarding their tax burden. However, there is a growing body of literature analyzing whether taxes are indeed perceived correctly. We review 128 studies on the measurement of tax misperception and its behavioral implications. The review reveals that many taxpayers have substantial tax misperceptions that lead to biased decision making. We develop a Behavioral Taxpayer Response Model on the impact of provided tax information on tax perception. Besides individual traits, characteristics of the tax information and the decision environment determine the extent of tax misperception. We discuss opportunities for future research and methodological limitations. While there is much evidence on tax misperception at the individual level, we hardly find any research at the firm level. Little is known about the real effects of managers’ tax misperception and on how tax information is strategically managed to impact stakeholders. This research gap is surprising as a large part of the accounting literature analyzes decision making and disclosure of firms. We recommend a mixed-method approach combining experiments, surveys, and archival data analyses to improve the knowledge on tax misperception and its consequences. AU - Blaufus, Kay AU - Chirvi, Malte AU - Huber, Hans-Peter AU - Maiterth, Ralf AU - Sureth-Sloane, Caren ID - 21405 IS - 1 JF - European Accounting Review TI - Tax Misperception and Its Effects on Decision Making - Literature Review and Behavioral Taxpayer Response Model VL - 31 ER - TY - GEN AU - Dubbert, Annika ID - 42525 TI - Marktmissbrauch in Online-Märkten und die Herausforderungen für die Wettbewerbsbehörden - eine wettbewerbspolitische Betrachtung ER - TY - GEN AU - Miftari, Ardita ID - 42526 TI - Zur Bekämpfung von Marktmachtmissbrauch in digitalen Märkten – Wettbewerbspolitische Maßnahmen im Vergleich ER - TY - GEN AU - Minhaj, Noor ID - 42527 TI - Of the efficacy of competition law in dealing with challenges of digital markets - Selected cases of Facebook ER - TY - GEN AU - Rayhan, Md. Sashi ID - 42528 TI - On the Efficacy of EU Competition Policy in the Context of Big Data ER - TY - GEN AU - Busch, Anna Lisa ID - 42524 TI - On the privatization of hospitals - The case of Germany ER - TY - CONF AB - Now accounting for more than 80% of a firm's worth, brands have become essential assets for modern organizations. However, methods and techniques for the monetary valuation of brands are still under-researched. Hence, the objective of this study is to evaluate the utility of explanatory statistical models and machine learning approaches for explaining and predicting brand value. Drawing upon the case of the most valuable English football brands during the 2016/17 to 2020/21 seasons, we demonstrate how to operationalize Aaker's (1991) theoretical brand equity framework to collect meaningful qualitative and quantitative feature sets. Our explanatory models can explain up to 77% of the variation in brand valuations across all clubs and seasons, while our predictive approach can predict out-of-sample observations with a mean absolute percentage error (MAPE) of 14%. Future research can build upon our results to develop domain-specific brand valuation methods while enabling managers to make better-informed investment decisions. AU - Caron, Matthew AU - Bartelheimer, Christian AU - Müller, Oliver ID - 41486 T2 - Proceeding of the 28th Americas Conference on Information Systems (AMCIS) TI - Towards a Reliable & Transparent Approach to Data-Driven Brand Valuation ER - TY - GEN AU - Fochmann, Martin AU - Heinemann-Heile, Vanessa AU - Huber, Hans-Peter AU - Sureth-Sloane, Caren ID - 35785 SN - 1556-5068 TI - Firms' Tax Rate Misperception: Measurement, Drivers, and Distortionary Effects VL - 108 ER - TY - GEN AU - Greil, Stefan AU - Overesch, Michael AU - Rohlfing-Bastian, Anna AU - Schreiber, Ulrich AU - Sureth-Sloane, Caren ID - 35795 SN - 1556-5068 TI - Towards an Amended Arm's Length Principle - Tackling complexity and implementing destination rules in transfer pricing VL - 89 ER - TY - GEN AU - Chen, An AU - Hieber, Peter AU - Sureth-Sloane, Caren ID - 35790 SN - 1556-5068 TI - How Do Tax Certainty Measures Affect Optimal Investment under Cash Flow and Tax Uncertainty? VL - 273 ER - TY - GEN AU - Kuzuoglu, Muhammed Numan ID - 42948 TI - Der Marktplatz von Amazon - Eine wettbewerbspolitische Analyse ER - TY - GEN AU - Sowinski, Olivia ID - 43057 TI - Zu den Auswirkungen von Big Data auf personalisierte Angebote in digitalen Märkten - eine wettbewerbspolitische Analyse ER - TY - GEN AU - Schmidt, Thomas ID - 43056 TI - Zu den Vor- und Nachteilen von Luftfahrtallianzen - Eine wettbewerbspolitische Perspektive auf den Alleingang von Emirates ER - TY - GEN AU - Yeboah, Amoabeng ID - 43059 TI - An Economic Analysis of Mergers and Aquisitions - The case of Facebook and WhatsApp ER - TY - GEN AU - Hensel, Jason ID - 42947 TI - Zu Online-Vergleichsportalen und deren Auswirkungen auf den Markt - Eine wettbewerbspolitische Analyse ER - TY - CONF AU - Meydani, Elnaz AU - Düsing, Christoph AU - Fedrau, Annamaria AU - Trier, Matthias ID - 44072 TI - The “black box” of social commerce platforms-a closer look at users’ activities ER - TY - GEN AB - We study the effects of product differentiation on the bundling incentives of a two-product retailer. Two monopolistic manufacturers each produce a differentiated good. One sells it to both retailers, while the other only supplies a single retailer. Retailers compete in prices. Retail bundling is profitable when the goods are close substitutes. Only then is competition so intense that the retailer uses bundling to relax competition both within and across product markets, despite an aggravation of the double marginalization problem. Our asymmetric market structure arises endogenously for the case of close substitutes. In this case, bundling reduces social welfare. AU - Endres-Fröhlich, Angelika Elfriede AU - Hehenkamp, Burkhard AU - Heinzel, Joachim ID - 44091 KW - Retail bundling KW - upstream market power KW - double marginalization KW - product differentiation TI - The Impact of Product Differentiation on Retail Bundling in a Vertical Market ER - TY - GEN AU - N., N. ID - 42326 TI - Manipulation durch Fake-Bewertungen: Einfluss von Such- und Erfahrungsgütern auf das manipulative Verhalten des Verkäufers ER - TY - GEN AU - N., N. ID - 42322 TI - An Analysis of Coalition Formation Methods to achieve Maximum Social Surplus ER - TY - GEN AU - N., N. ID - 42324 TI - Die Möglichkeiten der Blockchain-Technologie im Supply Chain Management - eine spieltheoretische Analyse ER - TY - GEN AU - N., N. ID - 42318 TI - Kindergarten Allocation and the Tradeoff between Stability and Diversity Considerations ER - TY - GEN AU - N., N. ID - 42319 TI - Effect of the Agent's bargaining positions in the efficiency of matching markets ER - TY - GEN AU - N., N. ID - 42323 TI - Stabile Zuordnung mit Paaren - Der neue NRMP Algorithmus ER - TY - GEN AU - N., N. ID - 42320 TI - School choice with reserves and quotas ER - TY - GEN AU - N., N. ID - 42325 TI - Organisation von Zeitbörsen ER - TY - JOUR AB - We analyse the two-dimensional Nash bargaining solution (NBS) by deploying the standard labour market negotiations model of McDonald and Solow (1981). We show that the two-dimensional bargaining problem can be decomposed into two one-dimensional problems, such that the two solutions together replicate the solution of the two-dimensional problem if the NBS is applied. The axiom of Independence of Irrelevant Alternatives is shown to be crucial for this type of decomposability. This result has significant implications for actual negotiations because it allows for the decomposition of a multi-dimensional bargaining problem into one-dimensional problems---and thus helps to facilitate real-world negotiations. AU - Haake, Claus-Jochen AU - Upmann, Thorsten AU - Duman, Papatya ID - 30940 IS - 2 JF - Scandinavian Journal of Economics KW - Labour market negotiations KW - efficient bargains KW - Nash bargaining solution KW - sequential bargaining KW - restricted bargaining games TI - Wage Bargaining and Employment Revisited: Separability and Efficiency in Collective Bargaining VL - 125 ER - TY - GEN AU - Chen, An AU - Hieber, Peter AU - Sureth-Sloane, Caren ID - 46047 TI - Pay for Tax Certainty? Advance Tax Rulings for Risky Investment under Multi-Dimensional Tax Uncertainty VL - 273 ER - TY - GEN AU - Dyck, Daniel AU - Lorenz, Johannes AU - Sureth-Sloane, Caren ID - 46048 TI - How Do Tax Technology and Controversy Expertise Affect Tax Disputes? VL - 101 ER - TY - JOUR AU - Liszt-Rohlf, Verena AU - Wochnik, Markus AU - Schwabl, Franziska ID - 45920 IS - 2 JF - Zeitschrift für Berufs- und Wirtschaftspädagogik KW - Applied Mathematics KW - General Mathematics SN - 0172-2875 TI - Alte Fotografien, neue Erkenntnisse VL - 118 ER - TY - JOUR AB - We study the effect of unemployment on cognitive abilities among individuals aged between 50 and 65 in Europe. To this end, we exploit plant closures and use flexible event-study estimations together with an experimentally elicited measure of fluid intelligence, namely word recall. We find that, within a time period of around eight years after the event of unemployment, cognitive abilities only deteriorate marginally — the effects are insignificant both in statistical and economic terms. We do, however, find significant effects of late-career unemployment on the likelihood to leave the labor force, and short-term effects on mental health problems such as depression and sleep problems. AU - Freise, Diana AU - Schmitz, Hendrik AU - Westphal, Matthias ID - 33458 JF - Journal of Health Economics TI - Late-Career Unemployment and Cognitive Abilities VL - 86 ER - TY - JOUR AU - Westphal, Matthias AU - Kamhöfer, Daniel A. AU - Schmitz, Hendrik ID - 30235 IS - 646 JF - Economic Journal TI - Marginal College Wage Premium under Selection into Employment VL - 132 ER - TY - GEN AB - Compulsory schooling reforms are often used to estimate monetary returns to education. Such reforms are unrelated to individual characteristics and preferences and thus arguably able to eliminate selection bias. However, as these reforms affect a large number of individuals in the relevant age groups, they might have spillover effects on individuals not directly affected by the reform. Such spillover effects constitute a problem for identification and estimation of returns to schooling. As they are difficult to address, they are mostly ignored in the empirical literature. I show that the introduction of the compulsory ninth grade in Germany led to a labor supply shock that might have increased wages and employment of individuals who were not directly subject to the reform and were assumed not to be affected in previous research. To investigate in this kinds of spillover effects, I exploit the staggered introduction of the compulsory ninth grade across German federal states in a difference-in-differences approach. Based on large scale register and survey data, I find no evidence for persistent spillover effects for men. For women, however, my results suggest that the labor supply shock resulting from the reform may have led to a persistent increase in employment and wages. AU - Schiele, Valentin ID - 46531 KW - Compulsory schooling KW - Education KW - Spillover effects KW - Cohort size KW - Wages KW - Employment TI - Labor market spillover effects of a compulsory schooling reform in Germany ER - TY - JOUR AU - Akalan, R. AU - Eggert, A. AU - Böhm, Eva ID - 46662 IS - 1 JF - Journal of Service Management Research TI - Strategic emphasis on service-based business models during the corona crisis: Are customer solutions a curse or blessing for manufacturing firms? VL - 6 ER - TY - JOUR AU - Eggert, A. AU - Harrmann, L. AU - Böhm, Eva ID - 46668 JF - EMAC Annual Conference, Budapest, Hungary TI - Digital technology usage as a driver of servitization paths in manufacturing industries ER - TY - CONF AU - Kessing, K. AU - Garnefeld, I. AU - Böhm, Eva ID - 46669 T2 - EMAC Annual Conference, Budapest, Hungary TI - Should manufacturers publish online reviews in their own online shops? ER - TY - JOUR AU - Akalan, R. AU - Böhm, Eva AU - Eggert, A. ID - 46661 IS - 3 JF - Journal of Service Management Research TI - Servitization in the manufacturing industry: Where do we stand? Where do we come from? VL - 6 ER - TY - CONF AU - Grieger, Nicole AU - Seutter, Janina AU - Kundisch, Dennis ID - 31063 T2 - Proceedings of the 28th Americas Conference on Information Systems (AMCIS) TI - A Rollercoaster of Emotions – A Semantic Analysis of Fundraising Campaigns over the Course of the COVID-19 Pandemic ER - TY - JOUR AU - Müller, Michelle AU - Neumann, Jürgen AU - Kundisch, Dennis ID - 32095 IS - 3 JF - Journal of Management Information Systems TI - Peer-To-Peer Rentals, Regulatory Policies, And Hosts’ Cost Pass-Throughs VL - 39 ER - TY - JOUR AU - Alavi, Sascha AU - Böhm, Eva AU - Habel, Johannes AU - Wieseke, Jan AU - Schmitz, Christian AU - Brüggemann, Felix ID - 46634 IS - 3 JF - Journal of Product Innovation Management KW - Management of Technology and Innovation KW - Strategy and Management SN - 0737-6782 TI - The ambivalent role of monetary sales incentives in service innovation selling VL - 39 ER - TY - JOUR AB - AbstractIntegrated thinking (IT) is a managerial mindset increasingly discussed in the context of value creation. Through the lens of systems theory, this study examines how the degree to which IT is embedded in a firm's strategy and day‐to‐day business processes is associated with the firm's social and environmental value creation. Using a broad international dataset, we find strong evidence that our measure of IT is positively related to a firm's sustainability performance (SP), which we use to operationalize social and environmental value creation (or erosion). Our results also reveal that the increase in a firm's SP might come at the cost of a short‐term decrease in financial performance (FP). We find no indication, however, that IT induces a trade‐off between SP and long‐term FP. Integrated thinking appears to stipulate long‐term financial value creation instead. We further explore moderating factors within the organizational and institutional context of our sample firms and highlight implications for society, corporate practice, and policymaking. AU - Reimsbach, Daniel AU - Braam, Geert ID - 47920 IS - 1 JF - Business Strategy and the Environment KW - Management KW - Monitoring KW - Policy and Law KW - Strategy and Management KW - Geography KW - Planning and Development KW - Business and International Management SN - 0964-4733 TI - Creating social and environmental value through integrated thinking: International evidence VL - 32 ER - TY - JOUR AB - In this paper new semiparametric generalized autoregressive conditional heteroscedasticity (GARCH) models with long memory are introduced. A multiplicative decomposition of the volatility into a conditional component and an unconditional component is assumed. The estimation of the latter is carried out by means of a data-driven local polynomial smoother. According to the revised recommendations by the Basel Committee on Banking Supervision to measure market risk in the banks’ trading books, these new semiparametric GARCH models are applied to obtain rolling one-step ahead forecasts for the value-at-risk and expected shortfall (ES) for market risk assets. Standard regulatory traffic-light tests and a newly introduced traffic-light test for the ES are carried out for all models. In addition, model performance is assessed via a recently introduced model selection criterion. The practical relevance of our proposal is demonstrated by a comparative study. Our results indicate that semiparametric long-memory GARCH models are a meaningful substitute for their conventional, parametric counterparts. AU - Letmathe, Sebastian AU - Feng, Yuanhua AU - Uhde, André ID - 35992 IS - 2 JF - Journal of Risk KW - long memory KW - generalized autoregressive conditional heteroscedasticity (GARCH) models KW - value-at-risk (VaR) KW - expected shortfall (ES) KW - traffic-light test KW - backtesting TI - Semiparametric GARCH models with long memory applied to Value at Risk and Expected Shortfall VL - 25 ER - TY - JOUR AU - Krebs, Benjamin AU - Kabst, Rüdiger ID - 49095 JF - PERSONALquartely TI - Erfolgreiches People Management in KMU und Start-ups VL - 4 ER - TY - CHAP AU - Rebert, Tobias AU - Tomin, Slawa AU - Wach, Bernhard AU - Kabst, Rüdiger ID - 49104 SN - 9783662641019 T2 - Intrapreneurship TI - Methodenverliebt am Markt vorbei? ER - TY - JOUR AU - Radermacher, Katharina AU - Herdejürgen, Enja Marie ID - 42782 IS - 1/2022 JF - PERSONALquarterly TI - Erkenntnisse aus Arbeitgeberbewertungen – Potenzial von Atmosphäre und Arbeitsplätzen. ER - TY - JOUR AB - In this paper, we apply imprinting theory to examine how institutional transformation substantially influences perceptions of corruption that we argue to be incorporated to a varying extent in organizations founded in that period. For this purpose, we compare the effect of a sudden shock (dissolution of the Soviet Union) on the managers' present perceptions to that of a steady transition (EU accession). We consult the 5th round of the Business Environment and Enterprise Performance Survey from 2012 to 2014 analyzing 4715 interviews with managers of organizations from twelve Central and Eastern European countries. Our results reveal striking differences in the present perception of corruption for organizations founded immediately before and immediately after these institutional transitions. The study's results contribute to the research on imprinting theory regarding the relationship between organizations and institutional conditions that constitutes a lasting effect on organizational structures. Thus, applying an institutional perspective that considers less stable periods for organizations yields a promising avenue in research on organizational behavior. AU - Auer, Thorsten Fabian AU - Knorr, Karin AU - Thommes, Kirsten ID - 34281 IS - 2 JF - Business Ethics, the Environment & Responsibility KW - Central and Eastern Europe KW - corruption KW - imprinting theory KW - institutional transformation KW - shock-imprinting SN - 2694-6416 TI - Long‐term effects of institutional conditions on perceived corruption – A study on organizational imprinting in post‐communist countries VL - 32 ER - TY - JOUR AB - According to the German Rectors’ Conference (HRK), German higher education teaching fails to meet the demand to integrate competence-oriented learning objectives. Despite a wide-ranging debate on the use of learning objectives, empirical research on their effectiveness is scarce. The present study uses the features of digital teaching platforms to investigate the perception and effectiveness of learning objectives applying a randomised controlled experiment followed by a survey in a course for undergraduate economics students (N = 30). Controlling group preconditions and the treatment effect allows to draw conclusions about the different learning outcomes of the student groups. The specification of behaviour-oriented learning objectives in the online course system leads to significantly better performance in the treatment group. A stronger perception of the learning objectives in the treatment group supports this effect that remains significant in a regression analysis. Thus, the study provides an empirical justification to integrate learning objectives in university teaching. AU - Auer, Thorsten Fabian ID - 44529 IS - 1 JF - die hochschullehre KW - learning objectives KW - academic performance KW - perception KW - teaching methods KW - experiment SN - 2199-8825 TI - Die Wirksamkeit von Lernzielen für Studienleistungen – eine experimentelle Studie VL - 8 ER - TY - CONF AB - Manufacturing companies are challenged to make the increasingly complex work processes equally manageable for all employees to prevent an impending loss of competence. In this contribution, an intelligent assistance system is proposed enabling employees to help themselves in the workplace and provide them with competence-related support. This results in increasing the short- and long-term efficiency of problem solving in companies. AU - Deppe, Sahar AU - Brandt, Lukas AU - Brünninghaus, Marc AU - Papenkordt, Jörg AU - Heindorf, Stefan AU - Tschirner-Vinke, Gudrun ID - 33957 KW - Assistance system KW - Knowledge graph KW - Information retrieval KW - Neural networks KW - AR TI - AI-Based Assistance System for Manufacturing ER -