TY - JOUR AU - Beutner, Marc AU - Fortmann, L. M. ID - 9705 IS - 54 JF - Kölner Zeitschrift für Wirtschaft und Pädagogik TI - COR-VET – Career Orientation in Vocational Education and Training in Europe VL - 28 ER - TY - JOUR AU - Beutner, Marc AU - Kundisch, Dennis AU - Magenheim, J AU - Hermann, P AU - Reinhardt, W AU - Zoyke, A ID - 9706 IS - 3 JF - Informatik Spektrum TI - Classroom Response Systeme VL - 36 ER - TY - JOUR AU - Bauhoff, Frauke AU - Schneider, Martin ID - 3976 JF - Industrielle Beziehungen/The German Journal of Industrial Relations TI - „Sekret{\"a}rin des Vorstandes “gesucht: Stellenanzeigen und die expressive Funktion des AGG ER - TY - JOUR AU - Bauhoff, Frauke AU - Schneider, Martin ID - 3979 JF - Industrielle Beziehungen/The German Journal of Industrial Relations TI - „Sekretärin des Vorstandes“ gesucht: Stellenanzeigen und die expressive Funktion des AGG ER - TY - CHAP AU - Becker, Jörg AU - Bernhold, Torben AU - Beverungen, Daniel AU - Kaling, Nina AU - Knackstedt, Ralf AU - Vanessa, Lellek AU - Peter Rauer, Hans ED - Thomas, Oliver ED - Nüttgens, Markus ID - 5031 T2 - Dienstleistungsmodellierung 2012: Product-Service Systems und Produktivität TI - Softwaregestützte Konstruktion von Produktivitätsmodellen im Facility Management ER - TY - BOOK AU - König, Rolf AU - Sureth-Sloane, Caren ID - 5042 TI - Besteuerung und Rechtsformwahl ER - TY - GEN AU - Maiterth, Ralf AU - Sureth-Sloane, Caren ID - 5043 IS - 125 T2 - Frankfurter Allgemeine Zeitung TI - Vermögensteuer vernichtet Eigenkapital ER - TY - GEN AU - Meißner, Fabian AU - Sureth-Sloane, Caren ID - 5044 TI - The Impact of Corporate Taxes and Flexibility on Entrepreneurial Decisions with Moral Hazard and Simultaneous Firm and Personal Level Taxation VL - 141 ER - TY - GEN AU - Sureth-Sloane, Caren ID - 5046 T2 - Cicero Online TI - Die Reichensteuer gefährdet Arbeitsplätze ER - TY - JOUR AB - This study integrates the government in the context of company valuation. Our framework allows to analyze and to quantify the risk-sharing effects and conflicts of interest between the government and the shareholders when firms follow different financial policies. We provide novel evidence that firms with fixed future levels of debt might invest more than socially desirable. Economically, this happens if the gain in tax-shields is big enough to outweigh the loss in the unlevered firm value. Our findings have implications for the practice of investment subsidy programs provided by the government to avoid fostering investments beyond the socially optimal level. AU - Kreutzmann, Daniel AU - Sievers, Sönke AU - Mueller, Christian ID - 5108 IS - 11 JF - Applied Financial Economics (VHB-JOURQUAL 3 Ranking C) KW - corporate tax claim KW - company valuation KW - optimal investment KW - cost of capital TI - Investment distortions and the value of the government's tax claim VL - 23 ER - TY - JOUR AU - Gilroy, Bernard Michael AU - Schreckenberg, Heike AU - Seiler, Volker ID - 5111 IS - 2 JF - Federal Governance TI - Subsidiarity between economic freedom and harmonized regulation: is there an optimal degree of European integration? VL - 10 ER - TY - JOUR AU - Gilroy, Bernard Michael AU - Lukas, Elmar AU - Heimann, Christian ID - 5112 JF - Jahrbücher für Nationalokonomie 6 Statistik TI - Technologiestandort Deutschland und internationale Wissensspillover. VL - 233 ER - TY - JOUR AB - Standard equity valuation approaches (i.e., DDM, RIM, and DCF model) are derived under the assumption of ideal conditions, such as infinite payoffs and clean surplus accounting. Because these conditions are hardly ever met, we extend the standard approaches, based on the fundamental principle of financial statement articulation. The extended models are then tested empirically by employing two sets of forecasts: (1) analyst forecasts provided by Value Line and (2) forecasts generated by cross-sectional regression models. The main result is that our extended models yield considerably smaller valuation errors. Moreover, by construction, identical value estimates are obtained across the extended models. By reestablishing empirical equivalence under non-ideal conditions, our approach provides a benchmark that enables us to quantify the errors resulting from individual deviations from ideal conditions, and thus, to analyze the robustness of the standard approaches. Finally, by providing a level playing field for the different valuation approaches, our findings have implications for other empirical settings, for example, estimating the implied cost of capital. AU - Heinrichs, Nicolas AU - Hess, Dieter AU - Homburg, Carsten AU - Lorenz, Michael AU - Sievers, Sönke ID - 5113 IS - 1 JF - Contemporary Accounting Research (VHB-JOURQUAL 3 Ranking A) KW - Dividend Discount Model KW - Residual Income KW - Discounted Cash Flow KW - Dirty Surplus KW - Terminal Value KW - Valuation Error TI - Extended dividend, cash flow, and residual income valuation models: Accounting for deviations from ideal conditions VL - 30 ER - TY - JOUR AU - Gilroy, Bernard Michael AU - Heimann, Anastasia AU - Schopf, Mark ID - 5114 IS - 1 JF - Basic Income Studies TI - Basic income and labour supply: The German case VL - 8 ER - TY - JOUR AU - Gilroy, Bernard Michael AU - Nguyen, Birke Thuy Duong ID - 5115 IS - 3 JF - WiSt-Wirtschaftswissenschaftliches Studium TI - Ist Fairer Handel Wirklich Fair? VL - 42 ER - TY - GEN AU - Gilroy, Bernard Michael AU - Schreckenberg, Heike AU - Seiler, Volker ID - 5117 TI - Water as an alternative asset ER - TY - GEN AB - In this paper, we analyze a model in which two divisions negotiate over an intrafirm transfer price for an intermediate product. Formally, we consider bargaining problems under incomplete information, since the upstream division’s (seller's) costs and downstream division's (buyer's) revenues are supposed to be private information. Assuming two possible types for buyer and seller each, we first establish that the bargaining problem is regular, regardless whether incentive and/or efficiency constraints are imposed. This allows us to apply the generalized Nash bargaining solution to determine transfer payments and transfer probabilities. Furthermore, we derive general properties of this solution for the transfer pricing problem and compare the model developed here with the existing literature for negotiated transfer pricing under incomplete information. In particular, we focus on the models presented in Wagenhofer (1994). AU - Brangewitz, Sonja AU - Haake, Claus-Jochen ID - 5146 KW - Transfer Pricing KW - Negotiation KW - Generalized Nash Bargaining Solution KW - Incomplete Information TI - Cooperative Transfer Price Negotiations under Incomplete Information VL - 64 ER - TY - BOOK AU - Sievers, Sönke ID - 5172 KW - Unternehmensbewertung KW - Unternehmenswachstum KW - Return on Investment Unternehmensbewertung KW - Investition KW - Steuervergünstigung SN - 978-3-86582-925-2 TI - Company Valuation and Growth: Theory, Empirical Evidence and Practical Implementation Issues ER - TY - JOUR AB - This study examines the relevance of financial and non-financial information for the valuation of venture capital (VC) investments. Based on a hand-collected data set on venture-backed start-ups in Germany, we investigate the internal due diligence documents of over 200 investment rounds. We document that balance sheet and income statement items capture as much economic content as verifiable non-financial information (e.g. team experience or the number of patents) while controlling for several deal characteristics (e.g. industry, investment round, or yearly VC fund inflows). In addition, we show that valuations based on accounting and non-accounting information yield a level of valuation accuracy that is comparable to that of publicly traded firms. Further analyses show that the industry-specific total asset multiples outperform the popular revenue multiples but lead to significantly less accurate results than those obtained from the more comprehensive valuation models. Overall, our findings might inform researchers and standard-setters of the usefulness of accounting information for investment companies and provide additional evidence to gauge the overall valuation accuracy in VC settings. AU - Sievers, Sönke AU - Mokwa, Christopher F AU - Keienburg, Georg ID - 5191 IS - 3 JF - European Accounting Review (VHB-JOURQUAL 3 Ranking A) KW - value relevance KW - equity valuation KW - venture capital KW - human capital KW - start-ups TI - The relevance of financial versus non-financial information for the valuation of venture capital-backed firms VL - 22 ER - TY - JOUR AB - For the valuation of fast growing innovative firms Schwartz and Moon (Financ Anal J 56:62–75, 2000), (Financ Rev 36:7–26, 2001) develop a fundamental valuation model where key parameters follow stochastic processes. While prior research shows promising potential for this model, it has never been tested on a large scale dataset. Thus, guided by economic theory, this paper is the first to design a large-scale applicable implementation on around 30,000 technology firm quarter observations from 1992 to 2009 for the US to assess this model. Evaluating the feasibility and performance of the Schwartz-Moon model reveals that it is comparably accurate to the traditional sales multiple with key advantages in valuing small and non-listed firms. Most importantly, however, the model is able to indicate severe market over- or undervaluation from a fundamental perspective. We demonstrate that a trading strategy based on our implementation has significant investment value. Consequently, the model seems suitable for detecting misvaluations as the dot-com bubble. AU - Klobucnik, Jan AU - Sievers, Sönke ID - 5192 IS - 9 JF - Journal of Business Economics (VHB-JOURQUAL 3 Ranking B) KW - Schwartz-Moon model KW - Market mispricing KW - Empirical test KW - Company valuation KW - Trading strategy TI - Valuing high technology growth firms VL - 83 ER - TY - GEN AU - Sievers, Sönke AU - Schlüter, Tobias AU - Hartmann-Wendels, Thomas ID - 5201 T2 - Börsen-Zeitung TI - Die erfolgreiche Bindung des Sparers an die Bank ER - TY - GEN AU - Sievers, Sönke AU - Hartmann-Wendels, Thomas AU - Busch, Ramona AU - Schlüter, Tobias ID - 5202 T2 - Börsen-Zeitung TI - Wie Banken Kostenvorteile weitergeben VL - 6 ER - TY - GEN AU - Stroh-Maraun, Nadja ID - 536 TI - Dynamic One-to-One Matching: Theory and a Job Market Application ER - TY - JOUR AU - Baum, M AU - Schwens, C AU - Kabst, Rüdiger ID - 5464 IS - 5 JF - International Small Business Journal (ISBJ). TI - International as Opposed to Domestic New Venturing: The Moderating Role of Perceived Barriers to Internationalization. VL - 31 ER - TY - JOUR AU - Baum, M AU - Kabst, Rüdiger ID - 5465 IS - 7 JF - International Journal of Human Resource Management (IJHRM). TI - Conjoint implications on job preferences: The moderating role of involvement. VL - 24 ER - TY - JOUR AU - Baum, M AU - Kabst, Rüdiger ID - 5478 IS - 2 JF - Journal of World Business (JWB). TI - How to attract applicants in the atlantic versus the asia-pacific region? A cross-national analysis on China, India, Germany, and Hungary. VL - 48 ER - TY - JOUR AU - Haus, I AU - Steinmetz, Holger AU - Isidor, R AU - Kabst, Rüdiger ID - 5484 IS - 2 JF - International Journal of Gender and Entrepreneurship (IJGE) TI - Gender Effects on Entrepreneurial Intention: A Meta-Analytical Structural Equation Model. VL - 5 ER - TY - JOUR AU - Steinmetz, Holger ID - 5489 IS - 1 JF - European Journal of Research Methods for the Behavioral and Social Sciences. TI - Analyzing observed composite differences across groups: Is partial measurement invariance enough? VL - 9 ER - TY - JOUR AB - We establish a link between cooperative and competitive behavior. For every possible vector of weights of an asymmetric Nash bargaining solution there exists a market that has this asymmetric Nash bargaining solution as its unique competitive payoff vector. AU - Brangewitz, Sonja AU - Gamp, Jan-Philip ID - 554 IS - 2 JF - Economics Letters TI - Asymmetric Nash bargaining solutions and competitive payoffs ER - TY - JOUR AU - Wex, Felix AU - Schryen, Guido AU - Neumann, Dirk ID - 5575 IS - 4 JF - International Journal of Information Systems for Crisis Response and Management TI - Assignments of Collaborative Rescue Units during Emergency Response VL - 5 ER - TY - CONF AU - Wex, Felix AU - Schryen, Guido AU - Neumann, Dirk ID - 5576 T2 - Proceedings of the 46th Hawaii International Conference on System Science TI - Decision Modeling for Assignments of Collaborative Rescue Units during Emergency Response ER - TY - JOUR AU - Schryen, Guido ID - 5637 IS - 2 JF - European Journal of Information Systems (EJIS) TI - Revisiting IS Business Value Research: What we already know, what we still need to know, and how we can get there VL - 22 ER - TY - CHAP AU - Higham, J. J. S. AU - Kremer, H.-Hugo AU - Yeomans, D. ED - Deitmer, L. ED - Hauschildt, U. ED - Rauner, F. ED - Zelloth, H. ID - 6456 T2 - The Architecture of Innovative Apprenticeship TI - Exploring Intermediate Vocational Education and Training for 16-19 Year-olds in Germany and England ER - TY - CHAP AU - Kremer, H.-Hugo AU - Beutner, Marc AU - Wirth, W. ED - Kremer, H.-H. ED - Beutner, M. ED - Wirth, W. ID - 6457 T2 - Berufsorientierung, Gewaltsensibilisierung und Kompetenzentwicklung - Konzepte zur beruflichen Bildung im Jungtätervollzug TI - Lernen im Justizvollzug. Vorstellung und Grundidee des Modellprojektes TANDEM ER - TY - CHAP AU - Kremer, H.-Hugo AU - Beutner, Marc ID - 6458 T2 - Berufsorientierung, Gewaltsensibilisierung und Kompetenzentwicklung - Konzepte zur beruflichen Bildung im Jungtätervollzug TI - Berufsorientierung im Jungtätervollzug - Rahmenkonzept und übergreifenden Prinzipien ER - TY - CHAP AU - Gebbe, M. AU - Kremer, H.-Hugo ED - Kremer, H.-H. ED - Beutner, M. ED - Wirth, W. ID - 6459 T2 - Berufsorientierung, Gewaltsensibilisierung und Kompetenzentwicklung - Konzepte zur beruflichen Bildung im Jungtätervollzug TI - myflux.eu - Ein Instrument zur Förderung von Zielorientierung, Reflexion und Verantwortung im Berufsorientierungsprozess von Jungtätern ER - TY - CHAP AU - Kremer, H.-Hugo AU - Knust, S. ED - Kremer, H.-H. ED - Beutner, M. ED - Wirth, W. ID - 6461 T2 - Berufsorientierung, Gewaltsensibilisierung und Kompetenzentwicklung - Konzepte zur beruflichen Bildung im Jungtätervollzug TI - Stärkenbasierte Berufsorientierung im Jungtätervollzug ER - TY - CHAP AU - Kremer, H.-Hugo AU - Beutner, Marc ED - Kremer, H.-H. ED - Beutner, M. ED - Wirth, W. ID - 6462 T2 - Berufsorientierung, Gewaltsensibilisierung und Kompetenzentwicklung - Konzepte zur beruflichen Bildung im Jungtätervollzug TI - Mit dem Tandem in die Zukunft - Eine Einschätzung aus berufs- und wirtschaftspädagogischer Perspektive ER - TY - BOOK AU - Sureth, Caren ID - 14982 SN - 9783824469741 TI - Der Einfluss von Steuern auf Investitionsentscheidungen bei Unsicherheit ER - TY - CONF AU - Kalb, Hendrik AU - Lazaridou, Paraskevi AU - Banos, Vangelis AU - Kasioumis, Nikos AU - Trier, Matthias ED - Horbach, Matthias ID - 13310 T2 - INFORMATIK 2013 – Informatik angepasst an Mensch, Organisation und Umwelt TI - BlogForever: From web archiving to blog archiving ER - TY - CONF AU - Kalb, Hendrik AU - Lazaridou, Paraskevi AU - Trier, Matthias ED - Horbach, Matthias ID - 13311 T2 - INFORMATIK 2013 – Informatik angepasst an Mensch, Organisation und Umwelt TI - Establishing interoperability of a blog archive through linked open data ER - TY - CONF AB - Previous research suggests the existence of sentiments in online social networks. In comparison to real life human interaction, in which sentiments have been shown to have an influence on human behaviour, it is not yet completely understood which mechanisms explain how sentiments influence users in online environments. We develop a theoretical framework that tries to bridge the gap between social influence theories that focus on offline interactions on one hand and online interaction in social networks on the other hand. We then test our hypothesis about the influence and dissemination of sentiments in a quantitative analysis that is based on retrieved textual messages of communication patterns in over 12000 online social networks. Our empirical results suggest a general influence of sentiments on node communication patterns that is evidenced by increased occurrences of subsequent messages that express the same sentiment polarization. We interpret these findings and suggest future research to advance our currently limited theories that assume perceived and generalized social influence to path-dependent social influence models that consider actual behaviour. AU - Hillmann, Robert AU - Trier, Matthias ID - 13322 KW - Social Network Analysis KW - Sentiment Analysis KW - Communication Patterns SN - 9783834924421 T2 - ECIS 2013 Proceedings TI - Influence and Dissemination Of Sentiments in Social Network Communication Patterns ER - TY - CONF AB - The interoperability of web archives and digital libraries is crucial to avoid silos of preserved data and content. While various researches focus on specfic facets of the challenge to interoperate, there is a lack of empirical work about the overall situation of actual challenges. We conduct a Delphi study to survey and reveal the insights of experts in the field. Results of our study are presented in this paper to enhance further research and development efforts for interoperability. AU - Kalb, Hendrik AU - Lazaridou, Paraskevi AU - Pinsent, Edward AU - Trier, Matthias ID - 13323 KW - Interoperability KW - Web Archives KW - Digital Libraries KW - Delphi Study SN - 9789725654934 T2 - Proceedings of the 10th International Conference on Preservation of Digital Objects TI - Interoperability of Web Archives and Digital Libraries: A Delphi Study ER - TY - CONF AB - The new technological enhancements and the accessibility to varieties of online applications, enable users to collect personal data and perform self-evaluation through test, comparison and experimentation. The sparked interest in numbers and numbers as self-representative visualisations is prominent in social networking sites, which are the empirical setting for the present study. This paper sets out to establish a multi-theoretical framework which enables the investigation of emerging phenomena of the role of numbers in social networking sites. The proposed framework rests on three theoretical pillars: self-determination theory, heuristic decision making and behavioural economics. A discussion departs from these convictions to investigate user reactions and behaviour when faced with numerical representations in the SNS. AU - Sjöklint, Mimmi AU - Constantiou, Ioanna AU - Trier, Matthias ID - 13324 KW - User Behaviour KW - Social Networking Sites KW - Numerical Representations KW - Multi-Theoretical Framework KW - Quantified Self KW - Pointification SN - 9783834924421 T2 - ECIS 2013 Proceedings TI - Numerical Representations and User Behaviour in Social Networking Sites: Towards a Multi- Theoretical Research Framework ER - TY - CONF AB - The usage of social software to support collaboration and knowledge management in corporate intranets is a pervasive topic in practice and research. However, there remain many open research questions concerning its socio-technical system design. To address this gap and to contribute to a deeper understanding of the role and success of corporate social software, we first identify and conceptualize simplicity as an influential design principle and usage factor. We propose a theoretical framework that helps us to empirically study the role of simplicity based on six case vignettes of corporate social software implementation and use. From the theoretical basis and the empirical analysis we develop a series of theoretical propositions and discuss implications for IS design and adoption. AU - Trier, Matthias AU - Richter, Alexander ID - 13342 SN - 9783834924421 TI - "I Can Simply…"? Theorizing Simplicity as a Design Principle and Usage Factor ER - TY - JOUR AU - Schmitz, Hendrik ID - 2961 IS - 6 JF - Journal of Health Economics TI - Practice budgets and the patient mix of physicians-Evaluating the effects of remuneration system reforms on physician behaviour in Germany VL - 32 ER - TY - JOUR AU - Augurzky, Boris AU - Kopetsch, Thomas AU - Schmitz, Hendrik ID - 3084 IS - 4 JF - The European Journal of Health Economics TI - What accounts for the regional differences in the utilisation of hospitals in Germany? VL - 14 ER - TY - JOUR AU - Schmitz, Hendrik AU - Stroka, Magdalena A ID - 2962 JF - Labour Economics TI - Health and the double burden of full-time work and informal care provision—Evidence from administrative data VL - 24 ER - TY - JOUR AB - Employing a Hausman–Taylor instrument variable (HT–IV) estimator to data from 558 microfinance institutions (MFIs) in 80 developing countries for the period from 2002 to 2007, this paper provides empirical evidence for a positive impact of a country's external governance quality and outcome on local microbanks' economic success in terms of profitability and sustainability. Evidence as well suggests a negative relationship between external governance and the microbanks' social success measured by the depth of outreach. In this context, our analysis reveals that a country's political stability, governance effectiveness, regulatory quality and rule of law are significant key elements of external governance affecting the MFIs' functional performance. Moreover, results from sensitivity analyses indicate that the relationship between external governance quality and microfinance functional performance significantly depends on the microbanks' business concepts, their lending methodologies and sources of funding. AU - Uhde, André AU - Müller, Oliver ID - 4398 IS - 2/3 JF - International Journal of Monetary Economics and Finance KW - microfinance KW - external governance KW - economic success KW - social success KW - developing countries KW - profitability KW - sustainability KW - microbanks KW - outreach KW - political stability KW - governance effectiveness KW - regulatory quality KW - rule of law KW - governance quality KW - lending methodologies KW - funding sources TI - External governance outcome and microfinance success VL - 6 ER - TY - JOUR AB - Employing four event dates of the U.S. “Troubled Asset Relief Program” (TARP) this paper empirically investigates the impact of the first announcement of TARP (September 19, 2008), the announcement of revised TARP (October 14, 2008), respective capital infusions under TARP-CPP and capital repayments on changes in shareholder value and risk exposure of 125 supported U.S. banks as perceived by the capital market through share price reactions for an entire sample period from September 19, 2008 to June 16, 2010. Our analysis reveals a light and a dark side of TARP. While announcements as well as capital repayments may restore market confidence and financial stability, equity capital injections to banks are observed to be a severe impediment to an increase in bank shareholder value and financial soundness. AU - Farruggio, Christian AU - Michalak, Tobias C. AU - Uhde, André ID - 4397 IS - 5 JF - Journal of Banking and Finance KW - Financial crisis KW - TARP KW - Market efficiency KW - Event study TI - The light and dark side of TARP VL - 32 ER - TY - CONF AB - This study examines the effect of audit on private firms’ cost of debt. We use a sample of 1,949 small private firms operating in the period 2006-2010 with optional financial statement audit. High quality data allows us to construct a more precise interest rate measure than existing studies employ. After controlling for obvious sources of demand for voluntary audits (ownership complexity, subsidiary status, bank relations), we find a robust central result that voluntary audits increase rather than decrease the cost of debt financing, contrary to several existing studies. This finding indicates that voluntary audits are generally treated as “adopting a label” and penalised by creditors, regardless of the perceived auditor quality as a result of the lemon problem in the audit market. Even Big-4 audits increase the cost of debt, likely as a result due to the lemon problem in the audit market, although the increase is smaller than for non-Big-4 audits. The results are sensitive to the estimation method used (OLS, Heckman’s two-step, PSM) and (sub-)sample selection. We show that disregarding the underlying assumptions of these estimation methods may lead to incorrect inferences. Additional analyses show that audited firms’ reported earnings are less informative about future operating performance than earnings of their unaudited counterparts. Our results also indicate that results are sensitive to cost of debt definition and this might have affected the results reported in the existing literature. AU - Kosi, Urska AU - Koren, Jerney AU - Valentincic, Aljosa ID - 37109 KW - private firms KW - voluntary audit KW - cost of debt KW - self-selection bias KW - lemon problem TI - Does Financial Statement Audit Reduce the Cost of Debt of Private Firms? ER - TY - CONF AU - Kosi, Urska AU - Florou, Annita AU - Pope, Peter F. ID - 37115 TI - Does Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information? ER - TY - JOUR AB - Private firms are likely to use the financial reporting process more for other objectives, such as tax savings, than for communicating performance. However, observing firms choosing accounting policies for tax-minimisation purposes is not straightforward due to (i) tax and non-tax costs of reporting lower income (ii) accounting policies that result in lower reported income and no tax savings but generate non-tax benefits (iii) preparers' multiple incentives and (iv) econometric issues. We observe a large sample of 20,505 private firms writing off assets in two separate regimes, one that generates tax savings and one that does not. Firms significantly decrease, but continue to use, write-offs after the adverse change in tax treatment of write-offs. The exogenous tax change should not affect other reporting incentives. This allows us to disentangle the tax-minimisation incentive from other (un-observable) incentives, including debt contracting, dividends and employee relations that contribute to the observed anomalous positive relationship between write-offs and profitability. We show that for private firms (i) obtaining tax savings is important overall (ii) non-tax costs and benefits are probably also important and (iii) earnings informativeness for future cash flows increases after the adverse tax legislation change. AU - Kosi, Urska AU - Valentincic, Aljosa ID - 3549 IS - 1 JF - European Accounting Review TI - Write-offs and profitability in private firms: Disentangling the impact of tax-minimisation incentives VL - 22 ER - TY - CONF AU - Florou, Annita AU - Kosi, Urska ID - 37110 TI - Does mandatory IFRS adoption facilitate debt financing? ER - TY - JOUR AU - Niemann, Rainer AU - Sureth-Sloane, Caren ID - 5045 IS - 2 JF - European Accounting Review SN - 0963-8180 TI - Sooner or Later? – Paradoxical Investment Effects of Capital Gains Taxation under Simultaneous Investment and Abandonment Flexibility VL - 22 ER - TY - JOUR AU - Vollert, Pia AU - Eikel, Carolin AU - Sureth-Sloane, Caren ID - 5048 IS - 4 JF - Steuer und Wirtschaft TI - Advance Pricing Agreements (APAs) als Instrument zur Vermeidung von Verrechnungspreiskonflikten – eine kritische Betrachtung VL - 90 ER - TY - CONF AU - Garnefeld, I. AU - Münkhoff, Eva AU - Raum, K. ID - 46697 T2 - 42nd EMAC Annual Conference, Istanbul TI - Threat and normative appeals to reduce product returns in online retailing – An effective marketing practice? ER - TY - CONF AU - Münkhoff, Eva AU - Garnefeld, I. AU - Bruns, A. ID - 46696 T2 - 42nd EMAC Annual Conference, Istanbul TI - How to prolong a sales promotion – Ex-post time extension versus reframing ER - TY - BOOK AU - Münkhoff, Eva ID - 46643 SN - 9783658021214 TI - Umsatz- und Profitabilitätsauswirkungen industrieller Dienstleistungen ER - TY - CHAP AU - Schneider, Martin ED - Heiko Hoßfeld, Renate Ortlieb ID - 4944 T2 - Macht und Employment Relations TI - "Gung Ho": Nationale Kultur und Schlanke Produktion in Ron Howards Spielfilm. ER - TY - JOUR AU - Reimsbach, Daniel ID - 47907 IS - 4 JF - Journal of Business Economics KW - Economics and Econometrics KW - Business and International Management SN - 0044-2372 TI - Pro forma earnings disclosure: the effects of non-GAAP earnings and earnings-before on investors’ information processing VL - 84 ER - TY - JOUR AB - ABSTRACTThis study examines how the disclosure of negative sustainability‐related incidents affects the investment‐related judgments of decision‐makers. Participants in a sequential 2 × 2 between‐subjects experiment first received a company's financial information before viewing additional sustainability information (by the company and by a non‐governmental organization (NGO); with and without negative disclosure). Results indicate that self‐reporting of negative incidents does not affect decision‐makers’ stock price estimates and investment decisions compared with judgments based on financial information only. However, third‐party disclosure of these incidents by a NGO has a negative affect on these investment‐related judgments. Furthermore, the magnitude of the NGO reporting effect depends on whether the company itself simultaneously reports these incidents. Thus, disclosing negative incidents in sustainability reporting could lose some of its apparent stigma. Instead of avoiding negative reporting altogether, managers might use it as a risk mitigation tool in their reporting strategy. The results also emphasize the power of the often‐mentioned ‘watchdog’ function of NGOs acting as stakeholder advocates. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment AU - Reimsbach, Daniel AU - Hahn, Rüdiger ID - 47911 IS - 4 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 - The Effects of Negative Incidents in Sustainability Reporting on Investors’ Judgments–an Experimental Study of Third‐party Versus Self‐disclosure in the Realm of Sustainable Development VL - 24 ER - TY - CHAP AU - Koch, Christian ED - Betz, Stefan ID - 50361 SN - 978-3-8300-7413-7 T2 - Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik TI - Einsatz der Risikoanalyse als Instrument des Investitionscontrollings ER - TY - CHAP AU - Puls, Christoph ED - Betz, Stefan ID - 50369 SN - 978-3-8300-7413-7 T2 - Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik TI - Kostenorientiertes Management von Logistikdienstleistern ER - TY - CHAP AU - Opitz, Oliver ED - Betz, Stefan ID - 50389 SN - 978-3-8300-7413-7 T2 - Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik TI - Integrierte, ökologieorientierte Produktlebenszyklusrechnung ER - TY - CHAP AU - Faupel, Christian ED - Betz, Stefan ID - 50400 SN - 978-3-8300-7413-7 T2 - Industrielles Controlling - Planung, Steuerung und Kontrolle von Beschaffung, Produktion und Logistik TI - Integrierte, ökologieorientierte Produktlebenszyklusrechnung ER - TY - JOUR AU - Garnefeld, I. AU - Steinhoff, Lena ID - 45734 IS - 1 JF - Journal of Service Management TI - Primacy versus Recency Effects in Extended Service Encounters VL - 24 ER - TY - CONF AU - Steinhoff, Lena AU - Palmatier, R. W. ID - 45749 T2 - Proceedings of the 42nd European Marketing Academy (EMAC) Conference, Istanbul TI - The Effect of Loyalty Programs on Target and Bystander Customers: A Customer Portfolio Perspective on Loyalty Program Performance ER - TY - GEN AU - Steinhoff, Lena AU - Palmatier, R. W. ID - 45756 TI - Understanding the Effectiveness of Loyalty Programs, Marketing Science Institute (MSI) Working Paper Series ER - TY - JOUR AU - Haake, Claus-Jochen AU - Martini, Jan Thomas ID - 2519 IS - 4 JF - Group Decision and Negotiation SN - 0926-2644 TI - Negotiating Transfer Prices VL - 22 ER - TY - JOUR AU - Haake, Claus-Jochen AU - Krieger, Tim AU - Minter, Steffen ID - 2521 IS - 4 JF - International Economics and Economic Policy SN - 1612-4804 TI - On the institutional design of burden sharing when financing external border enforcement in the EU VL - 10 ER - TY - GEN AU - Meier, Christian AU - Kundisch, Dennis ID - 2797 T2 - Banklexikon TI - Online Banking ER - TY - GEN AU - Kundisch, Dennis AU - John, Thomas ID - 2828 TI - Geschäftsmodelle als Thema der Wirtschaftsinformatik - Statements zum Themenfeld "Stand der Forschung" ER - TY - CHAP AU - Betz, Stefan ED - Betz, Stefan ID - 2608 T2 - Entscheidungsprobleme im Supply Chain Management - Quantitative Lösungsansätze für den Mittelstand TI - Entscheidungsorientierte Planung unscharfer Erfolge von KMU in Supply Chains ER - TY - CHAP AU - Betz, Stefan ED - Betz, Stefan ID - 2609 T2 - Entscheidungsprobleme im Supply Chain Management - Quantitative Lösungsansätze für den Mittelstand TI - Analyse des Bullwhip-Effekts in einer Supply Chain von KMU ER - TY - JOUR AU - Kundisch, Dennis ID - 2640 IS - 2 JF - International Journal of Electronic Finance TI - Trading Venue Decision of Private Online Investors VL - 6 ER - TY - JOUR AU - Zimmermann, Steffen AU - Katzmarzik, A. AU - Kundisch, Dennis ID - 2641 IS - 1 JF - The DATA BASE for Advances in Information Systems TI - IT Sourcing Portfolio Management for IT Services Providers - An Approach for using Modern Portfolio Theory to allocate Software Development Projects to available Sites VL - 43 ER - TY - JOUR AU - Kundisch, Dennis AU - Zorzi, R. ID - 2642 IS - 1 JF - Information Systems and e-Business Management TI - Enhancing the Quality of Financial Advice with Web 2.0 - An Approach Considering Social Capital in Private Asset Allocation VL - 10 ER - TY - JOUR AU - Kundisch, Dennis AU - John, Thomas ID - 2643 JF - WISU - Das Wirtschaftsstudium TI - Investitionsbewertung mit Realoptionen VL - 3 ER - TY - JOUR AU - Beutner, Marc AU - Zoyke, A. AU - Kundisch, Dennis AU - Herrmann, Philipp AU - Whittaker, Michael AU - Magenheim, Johannes AU - Reinhardt, W. ID - 2655 IS - 53 JF - Kölner Zeitschrift für Wirtschaft und Pädagogik (KWP) TI - PINGO - Umsetzung von E-Learning in der Hoschule in Adaption und Weiterentwicklung des Peer Instruction Ansatzes - Didaktische und organisatorische Reflexion Studierendenaktivierung in Lehrveranstaltungen VL - 27 ER - TY - BOOK ED - Betz, Stefan ID - 2668 TI - Entscheidungsprobleme im Supply Chain Management - Quantitative Lösungsansätze für den Mittelstand ER - TY - CONF AU - Becker, Jörg AU - Bernhold, Torben AU - Beverungen, Daniel AU - Kaling, Nina AU - Knackstedt, Ralf AU - Vanesa, Lellek AU - Peter Rauer, Hans ID - 3449 T2 - Dienstleistungsmodellierung 2012 TI - Softwaregestützte Konstruktion von Produktivitätsmodellen im Facility Management ER - TY - CONF AU - Becker, Jörg AU - Beverungen, Daniel AU - Breuker, Dominic AU - Peter Rauer, Hans ID - 3450 T2 - Proceedings of the 16th Pacific Asian Conference on Information Systems (PACIS) 2012 TI - Resolving trade-offs in Service Performance Benchmarking using Data Envelopment Analysis ER - TY - CONF AU - Becker, Jörg AU - Beverungen, Daniel AU - Knackstedt, Ralf AU - Peter Rauer, Hans AU - Sigge, Daniel ID - 3451 T2 - Proceedings of the 45th Hawaii International Conference on System Sciences (HICSS) 2012 TI - Service Productivity Management --- Status Quo and Directions for the Design of Conceptual Modeling Grammars. ER - TY - CONF AU - Heide, Tobias AU - Tumbas, Sanja AU - Beverungen, Daniel AU - Knackstedt, Ralf AU - Becker, Jörg ID - 3452 SN - 978-606-505-565-0 T2 - Services and Economic Development: Local and Global Challenges TI - Global versus Local Properties of Service Science: Insights from a Comparative International Study on Research Results ER - TY - CONF AU - Rosemann, Michael AU - Eggert, Mathias AU - Voigt, Matthias AU - Beverungen, Daniel ID - 3453 T2 - Proceedings of the 20$^{th}$ European Conference on Information Systems TI - Leveraging Social Network Data for Analytical CRM Strategies --- The Introduction of Social BI ER - TY - JOUR AU - Becker, Jörg AU - Bernhold, Torben AU - Beverungen, Daniel AU - Kaling, Nina AU - Knackstedt, Ralf AU - Vanessa, Lellek AU - Peter Rauer, Hans ID - 3500 IS - 1 JF - Enterprise Modelling and Information Systems Architectures TI - Construction of Productivity Models: A Tool Supported Approach in the Area of Facility Management ER - TY - JOUR AU - Beverungen, Daniel AU - Knackstedt, Ralf AU - Winkelmann, Axel ID - 3501 IS - 1 JF - e-Service Journal TI - Identifying e-Service Potential from Business Process Models --- A Theory Nexus Approach ER - TY - JOUR AU - Gries, Thomas AU - Bilkic, Natascha AU - Pilichowski, Margarethe ID - 2949 IS - 5 JF - Labour Economics TI - Stay in school or start working?- The human capital investment decision under uncertainty and irreversibility VL - 19 ER - TY - CHAP AU - Gries, Thomas AU - Xue, Jinjun ED - Wang, Liming ID - 2950 SN - 9781138816732 T2 - Rising China in the Changing World Economy TI - Poverty in Shenzhen ER - TY - JOUR AU - Gries, Thomas AU - Meierrieks, Daniel ID - 2951 IS - 5 JF - Defence and Peace Economics TI - Economic performance and terrorist activity in Latin America VL - 23 ER - TY - JOUR AU - Gries, Thomas AU - Prior, Ulrich AU - Sureth, Caren ID - 2952 IS - 3 JF - Journal of Public Economics Theory TI - A Tax Paradox for Investment Decisions under Uncertainty VL - 14 ER - TY - CONF AU - Magenheim, J. AU - Reinhardt, W. AU - Kundisch, Dennis AU - Herrmann, Philipp AU - Whittaker, Michael AU - Beutner, Marc AU - Zoyke, A. ID - 2757 T2 - Tagungsband zum E-Learning Symposium 2012 TI - Einsatz mobiler Endgeräte zur Verbesserung der Lehrqualität in Großveranstaltungen ER - TY - CONF AU - Kundisch, Dennis AU - Sievers, M. AU - Zoyke, A. AU - Herrmann, Philipp AU - Whittaker, Michael AU - Beutner, Marc AU - Fels, G. AU - Reinhardt, W. AU - Magenheim, J. ID - 2758 T2 - Proceedings of the International Conference on Information Systems (ICIS) TI - Designing a Web-Based Application to Support Peer Instruction for Very Large Groups ER - TY - CONF AU - Herrmann, Philipp AU - Kundisch, Dennis AU - Rahman, Mohammad ID - 2759 T2 - Proceedings of the International Conference on Information Systems (ICIS) TI - Does it Pay Off to Bid Aggressively? An Empirical Study ER - TY - GEN AU - Herrmann, Philipp AU - Kundisch, Dennis AU - Rahman, Mohammad ID - 2760 T2 - 13th Workshop on Information Systems and Economics (WISE) TI - Does it Pay Off to Bid Aggressively? An Empirical Study ER - TY - GEN AU - Herrmann, Philipp AU - Kundisch, Dennis AU - Rahman, Mohammad ID - 2761 T2 - INFORMS Annual Meeting TI - Does it Pay Off to Bid Aggressively? An Empirical Study ER - TY - CONF AU - John, Thomas AU - Kundisch, Dennis AU - Kammann, Jan AU - Sauerland, Torben ID - 2762 T2 - Proceedings of the European Electric Vehicle Congress (EEVC) TI - Research on electric mobility in Germany: A systematic review of publicly funded projects ER - TY - GEN AU - Peitz, C. AU - Feng, J. AU - Kundisch, Dennis ID - 2763 T2 - Statistische Woche TI - Die Idee der doppelt bedingten Glattung der Volatilität von Hochfrequenten Finanzdaten in einem raumlichen Modell ER - TY - CONF AU - Sievers, M. AU - Reinhardt, W. AU - Kundisch, Dennis AU - Herrmann, Philipp ID - 2764 T2 - Proceedings of the 11th World Conference on Mobile and Contextual Learning (mLearn) TI - Developing electronic classroom respose apps for a wide variety of mobile devices - Lessons learned from the PINGO project ER -