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 -