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 -