TY - JOUR AU - Schmalenbach-Gesellschaft für Betriebswirtschaftslehre e.V., Arbeitskreis Verrechnungspreise (Caren Sureth-Sloane) ID - 35749 IS - 22 JF - Internationales Steuerrecht TI - Chancen und Risiken eines Cooperative Compliance-Ansatzes für die deutsche Besteuerungspraxis von multinationalen Unternehmen – Erfahrungen verschiedener Länder und Eindrücke deutscher Unternehmensvertreter VL - 31 ER - TY - THES AU - Neumann, Jürgen ID - 24885 TI - On Biases in Online Reviews and the Moderating Effect of Review System Design ER - TY - THES AU - van Straaten, Dirk ID - 24886 TI - Inferring Quality with Reputation Systems - Experimental Evidence on Elicitation Mechanisms and Aggregation Metrics ER - TY - JOUR AU - Grunau, Janika AU - Jenert, Tobias ID - 24972 JF - bwpat Spezial TI - Studierende der Berufs-und Wirtschaftspädagogik: (Un-)bekannte Wesen? VL - 18 ER - TY - JOUR AU - Mutschmann, Martin AU - Hasso, Tim AU - Pelster, Matthias ID - 25042 JF - Journal of Business Ethics TI - Dark triad managerial personality and financial reporting manipulation ER - TY - CONF AU - Müller, Michelle AU - Seutter, Janina AU - Müller, Stefanie Jutta Marianne AU - Kundisch, Dennis ID - 25174 T2 - Proceedings of the 42nd International Conference on Information Systems (ICIS) TI - Moment or Movement – An Empirical Analysis of the Heterogeneous Impact of Media Attention on Charitable Crowdfunding Campaigns ER - TY - CONF AU - Poniatowski, Martin AU - Seutter, Janina AU - Kundisch, Dennis ID - 25178 T2 - Proceedings of the 42nd International Conference on Information Systems (ICIS) TI - "Timing is Everything" — An Empirical Analysis of the Timing of Online Review Elicitation ER - TY - CONF AU - Laux, Florian AU - Görzen, Thomas ID - 25242 T2 - Proceedings of the 42nd International Conference on Information Systems (ICIS) TI - Trust Me, I’m Confident – Are Confident Members of the Crowd Better at Evaluating Business Model Ideas? ER - TY - CHAP AU - Krebs, Benjamin AU - Wehner, Marius Claus ED - Tarique, Ibraiz ID - 24371 T2 - The Routledge companion to talent management TI - The relationship between talent management and individual and organizational performance ER - TY - CONF AU - zur Heiden, Philipp AU - Priefer, Jennifer ED - Breitner, Michael H. ED - Lehnhoff, Sebastian ED - Nieße, Astrid ED - Staudt, Philipp ED - Weinhardt, Christof ED - Werth, Oliver ID - 24534 T2 - Pre-Conference 16th International Congress on Wirtschaftsinformatik at Universität Duisburg-Essen TI - Transitioning to Condition-Based Maintenance on the Distribution Grid: Deriving Design Principles from a Qualitative Study ER - TY - GEN AU - Asenkerschbaumer, Stefan AU - Sureth-Sloane, Caren ID - 29051 TI - Schmalenbach IMPULSE: Will etwas in Bewegung setzen ER - TY - GEN AU - Diller, Markus AU - Lorenz, Johannes AU - Schneider, Georg AU - Sureth-Sloane, Caren ID - 29056 TI - Is Consistency the Panacea? Inconsistent or Consistent Tax Transfer Prices with Strategic Taxpayer and Tax Authority Behavior ER - TY - GEN AU - Eberbach, Jelena AU - Sureth-Sloane, Caren AU - Uhrig-Homburg, Marliese ID - 29057 TI - Option Implied Tax Rate Expectations ER - TY - GEN AU - Eberhartinger, Eva AU - Speitmann, Raffael AU - Sureth-Sloane, Caren ID - 29058 TI - Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity ER - TY - GEN AU - Eberhartinger, Eva AU - Safaei, Reyhaneh AU - Sureth-Sloane, Caren AU - Wu, Yuchen ID - 29059 TI - Are Risk-based Tax Audit Strategies Rewarded? An Analysis of Corporate Tax Avoidance ER - TY - GEN AB - This study investigates the contagious nature of tax avoidance by examining how narratives affect tax avoiding behavior. We adapt the idea of narrative economics indicating that individuals' actions are stimulated by stories that spread within a society. We employ two types of infection models to theoretically investigate how tax avoidance schemes spread over time and vanish eventually consistent with patterns known from epidemiology. We find that general tax avoidance can persist even if its expected outcome is negative, while specific tax avoidance schemes might vanish even though their expected outcome is positive. We find empirical support for the predicted dissemination of narratives related to both general and specific tax avoidance schemes in google n-grams. Finally, we show that dissemination of specific tax avoidance schemes is attenuated by anti-narratives in (social) media. Our findings help to understand how tax avoidance spreads, under what conditions anti-avoidance measures can effectively curb tax avoidance and point towards the crucial role of transparency of enhanced enforcement by visible narratives. AU - Lorenz, Johannes AU - Diller, Markus AU - Sureth-Sloane, Caren ID - 29060 TI - The Epidemiology of Tax Avoidance Narratives ER - TY - CONF AU - Kucklick, Jan-Peter AU - Müller, Oliver ID - 21204 T2 - The AAAI-21 Workshop on Knowledge Discovery from Unstructured Data in Financial Services TI - A Comparison of Multi-View Learning Strategies for Satellite Image-based Real Estate Appraisal ER - TY - JOUR AU - Lüttenberg, Hedda AU - Beverungen, Daniel AU - Poniatowski, Martin AU - Kundisch, Dennis AU - Wünderlich, Nancy ID - 21242 IS - 2 JF - Wirtschaftsinformatik & Management TI - Drei Strategien zur Etablierung digitaler Plattformen in der Industrie VL - 13 ER - TY - JOUR AU - Mirbabaie, Milad AU - Stieglitz, S. AU - Frick, N. ID - 21284 JF - Electronic Markets TI - Hybrid Intelligence in Hospitals: Towards a Research Agenda for Collaboration and Team-Building ER - TY - JOUR AU - Mirbabaie, Milad AU - Brünker, F. AU - Wischnewski, M. AU - Meinert, J. ID - 21285 JF - ACM Transactions on Social Computing TI - The Development of Connective Action during Social Movements on Social Media ER - TY - JOUR AU - Mirbabaie, Milad AU - Stieglitz, Stefan AU - Amojo, Ireti ID - 21295 JF - Journal of Database Management TI - Affording Technology in Crisis Situations: The Occurrence of Rumor Sense-Making Processes ER - TY - JOUR AU - Mirbabaie, Milad AU - Stieglitz, S. AU - Brünker, F. AU - Hofeditz, L. AU - Ross, B. AU - Frick, N.R.J. ID - 21296 JF - Business & Information Systems Engineering TI - Understanding Collaboration with Virtual Assistants – The Role of Social Identity and Extended Self ER - TY - JOUR AU - Mirbabaie, Milad AU - Ehnis, C. AU - Stieglitz, S. AU - Bunker, D. AU - Rose, T. ID - 21297 JF - Information Systems Frontiers TI - Digital Nudging in Social Media Disaster Communication ER - TY - JOUR AU - Mirbabaie, Milad AU - Stieglitz, S. AU - Brünker, F. ID - 21298 JF - Information Technology & People TI - Dynamics of Convergence Behaviour in Social Media Crisis Communication – A Complexity Perspective on Peoples’ Behaviour ER - TY - JOUR AU - Brendel, A.B. AU - Mirbabaie, Milad AU - Lembcke, T.B. AU - Hofeditz, L. ID - 21300 JF - Sustainability TI - Ethical Management of Artificial Intelligence ER - TY - JOUR AU - Mirbabaie, Milad AU - Stieglitz, S. AU - Frick, N.R.J. AU - Möllmann, H.L. ID - 21301 JF - Journal of Medical Internet Research Medical Informatics TI - Driving Digital Transformation During a Pandemic: Study of Virtual Collaboration in a German Hospital ER - TY - CONF AU - Bittner, E. AU - Mirbabaie, Milad AU - Morana, S. ID - 21313 T2 - 54th Hawaii International Conference System Sciences TI - Digital Facilitation Assistance for Collaborative, Creative Design Processes ER - TY - CONF AU - Bührke, J. AU - Brendel, A.B. AU - Lichtenberg, S. AU - Greve, M. AU - Mirbabaie, Milad ID - 21314 T2 - 54th Hawaii International Conference System Sciences TI - Is Making Mistakes Human? On the Perception of Typing Errors in Chatbot Communication ER - TY - JOUR AU - Frick, Nicholas R. J. AU - Mirbabaie, Milad AU - Stieglitz, Stefan AU - Salomon, Jana ID - 21460 JF - Journal of Decision Systems SN - 1246-0125 TI - Maneuvering through the stormy seas of digital transformation: the impact of empowering leadership on the AI readiness of enterprises ER - TY - CONF AU - Gutt, Dominik AU - Neumann, Jürgen AU - Jabr, Wael AU - Kundisch, Dennis ID - 21525 TI - The Fate of the App: Economic Implications of Updating under Reputation Resetting ER - TY - JOUR AU - Görzen, Thomas ID - 21532 IS - 1 JF - International Journal of Innovation Management TI - “What’s the Point of the Task?” Exploring the Influence of Task Meaning on Creativity in Crowdsourcing VL - 25 ER - TY - JOUR AU - Beverungen, Daniel AU - Kundisch, Dennis AU - Wünderlich, Nancy ID - 17860 IS - 4 JF - Journal of Service Management TI - Transforming into a Platform Provider: Strategic Options for Industrial Smart Service Providers VL - 32 ER - TY - JOUR AB - Die Diskussion über die adäquate Besteuerung von „Reichen“ bzw. „Superreichen“ hat durch die Schulden, die im Zusammenhang mit der Coronakrise zu finanzieren sind, neuen Schwung bekommen. Als ein Instrument der adäquaten „Reichenbesteuerung“ gilt eine jährliche Vermögensteuer. Den fiskalischen und verteilungspolitischen Argumenten zugunsten einer Vermögensbesteuerung stehen negative ökonomische Wirkungen entgegen. In diesem Beitrag soll zur Versachlichung der Debatte ein genauerer Blick auf die zu erwartenden Belastungswirkungen einer Vermögensteuer geworfen werden. Dabei wird deutlich, dass die (Wieder-)Einführung der Vermögensteuer nicht nur ungelöste Probleme der Bewertung von Sachvermögen mit sich bringt, sondern die Steuerbelastungswirkungen in der jetzigen Niedrigzinsphase zu erheblichen Nebenwirkungen führen. Berücksichtigt man eine Inflationsrate von 2 %, liegt die zur unternehmerischen Realkapitalerhaltung erforderliche Mindestrendite vor Steuern selbst bei einer lediglich 1 %igen Vermögensteuer mit 5,63 % weit über der Inflationsrate. Dies verdeutlicht, dass eine Vermögensteuer in Zeiten niedriger Renditen für Unternehmen eine zukunftssichernde Eigenkapitalerhaltung oder gar -bildung und zugleich wichtige Investitionen erheblich erschwert. Dies gilt auch für private Anlagen in Aktien und Immobilien. Darüber hinaus ist die Vermögensteuer auch in Verlustperioden zu bezahlen, so dass diese Steuer krisenverschärfend wirkt. Auch dies dürfte erhebliche negative Investitionswirkungen nach sich ziehen. Zudem ist damit zu rechnen, dass die Vermögensteuer zumindest in Teilen überwälzt wird, so dass letztlich auch Verbraucher, Arbeitnehmer und Mieter diese tragen werden. Diese und weitere Nebenwirkungen einer Vermögensteuer kommen in der Vermögensteuerdebatte oftmals zu kurz. AU - Maiterth, Ralf AU - Sureth-Sloane, Caren ID - 23400 IS - 3 JF - Steuer und Wirtschaft TI - Wiedereinführung der Vermögensteuer – eine ökonomische Analyse VL - 98 ER - TY - JOUR AB - We experimentally consider a dynamic multi-period Cournot duopoly with a simultaneous option to manage financial risk and a real option to delay supply. The first option allows players to manage risk before uncertainty is realized, while the second allows managing risk after realization. In our setting, firms face a strategic dilemma: They must weigh the advantages of dealing with risk exposure against the disadvantages of higher competition. In theory, firms make strategic use of the hedging component, enhancing competition. Our experimental results support this theory, suggesting that hedging increases competition and negates duopoly profits even in a simultaneous setting. AU - Cox, Caleb AU - Karam, Arzé AU - Pelster, Matthias ID - 23524 JF - Review of Industrial Organization TI - Two-period duopolies with forward markets ER - TY - JOUR AB - AbstractOrganizations introduce virtual assistants (VAs) to support employees with work-related tasks. VAs can increase the success of teamwork and thus become an integral part of the daily work life. However, the effect of VAs on virtual teams remains unclear. While social identity theory describes the identification of employees with team members and the continued existence of a group identity, the concept of the extended self refers to the incorporation of possessions into one’s sense of self. This raises the question of which approach applies to VAs as teammates. The article extends the IS literature by examining the impact of VAs on individuals and teams and updates the knowledge on social identity and the extended self by deploying VAs in a collaborative setting. Using a laboratory experiment with N = 50, two groups were compared in solving a task, where one group was assisted by a VA, while the other was supported by a person. Results highlight that employees who identify VAs as part of their extended self are more likely to identify with team members and vice versa. The two aspects are thus combined into the proposed construct of virtually extended identification explaining the relationships of collaboration with VAs. This study contributes to the understanding on the influence of the extended self and social identity on collaboration with VAs. Practitioners are able to assess how VAs improve collaboration and teamwork in mixed teams in organizations. AU - Mirbabaie, Milad AU - Stieglitz, Stefan AU - Brünker, Felix AU - Hofeditz, Lennart AU - Ross, Björn AU - Frick, Nicholas R. J. ID - 23672 JF - Business & Information Systems Engineering SN - 2363-7005 TI - Understanding Collaboration with Virtual Assistants – The Role of Social Identity and the Extended Self ER - TY - JOUR AU - Mirbabaie, Milad AU - Stieglitz, Stefan AU - Brünker, Felix ID - 23673 JF - Information Technology & People SN - 0959-3845 TI - Dynamics of convergence behaviour in social media crisis communication – a complexity perspective ER - TY - JOUR AB - The diagnosis of diseases is decisive for planning proper treatment and ensuring the well-being of patients. Human error hinders accurate diagnostics, as interpreting medical information is a complex and cognitively challenging task. The application of artificial intelligence (AI) can improve the level of diagnostic accuracy and efficiency. While the current literature has examined various approaches to diagnosing various diseases, an overview of fields in which AI has been applied, including their performance aiming to identify emergent digitalized healthcare services, has not yet been adequately realized in extant research. By conducting a critical review, we portray the AI landscape in diagnostics and provide a snapshot to guide future research. This paper extends academia by proposing a research agenda. Practitioners understand the extent to which AI improves diagnostics and how healthcare benefits from it. However, several issues need to be addressed before successful application of AI in disease diagnostics can be achieved. AU - Mirbabaie, Milad AU - Stieglitz, Stefan AU - Frick, Nicholas R. J. ID - 23674 JF - Health and Technology SN - 2190-7188 TI - Artificial intelligence in disease diagnostics: A critical review and classification on the current state of research guiding future direction ER - TY - JOUR AB - AbstractThe application of artificial intelligence (AI) in hospitals yields many advantages but also confronts healthcare with ethical questions and challenges. While various disciplines have conducted specific research on the ethical considerations of AI in hospitals, the literature still requires a holistic overview. By conducting a systematic discourse approach highlighted by expert interviews with healthcare specialists, we identified the status quo of interdisciplinary research in academia on ethical considerations and dimensions of AI in hospitals. We found 15 fundamental manuscripts by constructing a citation network for the ethical discourse, and we extracted actionable principles and their relationships. We provide an agenda to guide academia, framed under the principles of biomedical ethics. We provide an understanding of the current ethical discourse of AI in clinical environments, identify where further research is pressingly needed, and discuss additional research questions that should be addressed. We also guide practitioners to acknowledge AI-related benefits in hospitals and to understand the related ethical concerns. AU - Mirbabaie, Milad AU - Hofeditz, Lennart AU - Frick, Nicholas R. J. AU - Stieglitz, Stefan ID - 23675 JF - AI & SOCIETY SN - 0951-5666 TI - Artificial intelligence in hospitals: providing a status quo of ethical considerations in academia to guide future research ER - TY - CONF AU - Kaufhold, M.-A. AU - Riebe, T. AU - Kühn, P. AU - Bayer, M. AU - Reuter, C. AU - Stöttinger, M. AU - Möller, R. AU - Mirbabaie, Milad AU - Fromm, J. AU - Basyurt, A.S. AU - Stieglitz, S. AU - Eyilmez, K. AU - Fuchß, C. ID - 23721 T2 - Proceedings of the 8th Mensch und Computer TI - CYWARN: Strategy and Technology Development for Cross-Platform Cyber Situational Awareness and Actor-Specific Cyber Threat Communication ER - TY - CONF AU - Sieger, L. N. AU - Doğangün, A. AU - Mirbabaie, Milad ID - 23723 T2 - Proceedings of the 8th Mensch und Computer TI - Teaching the Smart Home - User Experience in an Interactive Learning Phase ER - TY - CONF AU - Marx, J. AU - Mirbabaie, Milad AU - Czonstke, C. AU - Stieglitz, S. ID - 23724 T2 - 29th European Conference on Information Systems TI - Social Media Analytics and Corporate Crises - A Case Study of Boeing's 737 Max Crashes ER - TY - CONF AU - Hofeditz, L. AU - Mirbabaie, Milad AU - Holstein, J. AU - Stieglitz, S. ID - 23725 T2 - 29th European Conference on Information Systems TI - Do you trust an AI-Journalist? A Credibility Analysis of News Content with AI-Authorship ER - TY - CONF AU - Marx, J. AU - Mirbabaie, Milad AU - Brendel, A.B. AU - Zander, K. ID - 23726 T2 - The Americas Conference on Information Systems TI - The Role of Parasocial Interactions for Podcast Backchannel Response ER - TY - JOUR AB - In January 2021, the GameStop stock was the epicenter of the first case of predatory trading initiated by retail investors. We use brokerage accounts to study who participated in this GameStop frenzy and how they performed. We investigate the extent to which investors’ personal and trading characteristics differ from the general population of retail investors. GameStop traders had a history of investing in speculative instruments, including stocks with lottery-like features. They were also more likely to close their positions before the peak of the bubble. At the onset of the frenzy, numerous retail investors also shorted GameStop. Overall, our results indicate that the GameStop frenzy was not a pure digital protest against Wall Street but speculative trading by a group of retail investors, in line with their prior high-risk trading behavior. AU - Hasso, Tim AU - Müller, Daniel AU - Pelster, Matthias AU - Warkulat, Sonja ID - 22205 JF - Finance Research Letters KW - Predatory Trading KW - Retail Investors KW - Trading Behavior TI - Who participated in the GameStop frenzy? Evidence from brokerage accounts ER - TY - GEN AU - Lorenz, Johannes AU - Sureth-Sloane, Caren AU - Diller, Markus ID - 22211 TI - Inconsistent tax transfer prices: tax filings, audits, and double taxation ER - TY - CHAP AU - Blankenfeldt, Maximilian AU - Müller, Jens AU - Weinrich, Arndt ED - Vögele, Alexander ID - 22221 SN - 978-3-406-71601-0 T2 - Intangibles - Immaterielle Werte TI - Forschung und Entwicklung: Kriterien für die Aktivierung in der Unternehmenspraxis ER - TY - CONF AU - Kucklick, Jan-Peter AU - Müller, Jennifer AU - Beverungen, Daniel AU - Müller, Oliver ID - 22514 T2 - European Conference on Information Systems TI - Quantifying the Impact of Location Data for Real Estate Appraisal – A GIS-based Deep Learning Approach ER - TY - JOUR AB - The containment of COVID-19 critically hinges on individuals’ behavior. We investigate how individuals react to variations in COVID-19 reporting. Using a survey, we elicit individuals' perceived infection risk given various COVID-19 metrics (e.g., confirmed cases, reproduction rate, or case-fatality ratio). We proxy individuals' risk perception with their willingness to pay for the participation in everyday life and amusements events. We find that participants react to different COVID-19 metrics with varying sensitivity. We observe a saturation of sensitivity for several measures at critical limits used in the political discussion, making our results highly relevant for policy makers in their efforts to direct individuals to adhere to hygienic etiquette and social distancing guidelines. AU - Warkulat, Sonja AU - Krull, Sebastian AU - Ortmann, Regina AU - Klocke, Nina AU - Pelster, Matthias ID - 22523 IS - 83 JF - Covid Economics KW - COVID-19 reporting KW - willingness to pay KW - willingness to accept TI - COVID-19 reporting and willingness to pay for leisure activities ER - TY - JOUR AU - Krull, Sebastian AU - Loschelder, David D. AU - Boecker, Lea ID - 22631 JF - Frontiers in Psychology TI - The Power and Peril of Precise vs. Round Health Message Interventions to Increase Stair-Use ER - TY - GEN AU - Müller, Stefanie Jutta Marianne AU - Buchholz, Anna AU - Flath, Beate AU - Kundisch, Dennis AU - Momen Pour Tafreshi, Maryam ID - 21723 TI - The Agony of Finding the Right Pricing Policy for Cultural Institutions: Addressing Economic Viability and Cultural Participation through Innovative Pricing ER - TY - CONF AB - Platform-based business models underlie the success of many of today’s largest, fastest-growing, and most disruptive companies. Despite the success of prominent examples, such as Uber and Airbnb, creating a profitable platform ecosystem presents a key challenge for many companies across all industries. Although research provides knowledge about platforms’ different value drivers (e.g., network effects), companies that seek to transform their current business model into a platform-based one lack an artifact to reduce knowledge boundaries, collaborate effectively, and cope with the complexities and dynamics of platform ecosystems. We address this challenge by developing two artifacts and combining research from variability modeling, business model dependencies, and system dynamics. This paper presents a design science research approach to develop the platform ecosystem modeling language and the platform ecosystem development tool that support researcher and practitioner by visualizing and simulating platform ecosystems. AU - Vorbohle, Christian AU - Gottschalk, Sebastian ID - 21727 KW - Platform Ecosystems KW - Platform Ecosystem Modeling Language KW - Platform Ecosystem Development Tool KW - Business Models KW - Design Science T2 - Proceedings of the 29th European Conference on Information Systems (ECIS) TI - Towards Visualizing and Simulating Business Models in Dynamic Platform Ecosystems ER - TY - CONF AU - Kutzner, K. AU - Stadtländer, M. AU - Seutter, Janina AU - Kundisch, Dennis AU - Knackstedt, R. ID - 21799 T2 - Proceedings of the 29th European Conference on Information Systems (ECIS) TI - ”Sorry, Too Much Information” Designing Online Review Systems that Support Information Search and Processing ER - TY - CONF AU - Vorbohle, Christian AU - Szopinski, Daniel AU - Kundisch, Dennis ID - 21812 T2 - Proceedings of the 29th European Conference on Information Systems (ECIS) TI - Toward Understanding the Complexity of Business Models – A Taxonomy of Business Model Dependencies ER - TY - GEN AU - Seutter, Janina AU - Müller, Michelle AU - Neumann, Jürgen AU - Kundisch, Dennis ID - 22014 TI - Do Smart Product Service Systems Crowd Out Interactions in Online Communities? – Empirical Evidence from a Cooking Community ER - TY - JOUR AB - Employing a unique hand-collected sample of 956 credit risk securitization transactions issued by 64 stock-listed European banks across the EU-13 plus Switzerland over the period from 1997 to 2010, this paper empirically analyzes the impact of securitization on the issuing banks’ effective tax rates. Our analysis reveals that banks may reduce their tax expense through securitization via a direct and indirect channel suggesting that tax avoidance may be a further motive for banks to engage in the securitization business. These baseline findings remain robust under various robustness checks, especially when implementing structural equation models and controlling for a reverse causality between the banks’ tax burden and their incentive to securitize. Finally, various sensitivity analyses provide further important results and implications for tax policies, banking regulation and the ongoing process of revitalizing the European securitization market. AU - Uhde, André ID - 5163 JF - The Quarterly Review of Economics and Finance KW - Securitization KW - Credit risk transfer KW - Effective tax rates KW - European banking TI - Tax avoidance through securitization VL - 79 ER - TY - JOUR AB - In this paper, we analyze the effect of light conditions on road accidents and estimate the long run consequences of different time regimes for road safety. Identification is based on variation in light conditions induced by differences in sunrise and sunset times across space and time. We estimate that darkness causes annual costs of more than £500 million in Great Britain. By setting daylight saving time year-round 8 percent of these costs could be saved. Thus, focusing solely on the short run costs related to the transition itself underestimates the total costs of the current time regime. AU - Bünnings, Christian AU - Schiele, Valentin ID - 15073 IS - 1 JF - The Review of Economics and Statistics SN - 0034-6535 TI - Spring Forward, Don't Fall Back: The Effect of Daylight Saving Time on Road Safety VL - 103 ER - TY - CONF AB - Requirements for energy distribution networks are changing fast due to the growing share of renewable energy, increasing electrification, and novel consumer and asset technologies. Since uncertainties about future developments increase planning difficulty, flexibility potentials such as synergies between the electricity, gas, heat, and transport sector often remain unused. In this paper, we therefore present a novel module-based concept for a decision support system that helps distribution network planners to identify cross-sectoral synergies and to select optimal network assets such as transformers, cables, pipes, energy storage systems or energy conversion technology. The concept enables long-term transformation plans and supports distribution network planners in designing reliable, sustainable and cost-efficient distribution networks for future demands. AU - Kirchhoff, Jonas AU - Burmeister, Sascha Christian AU - Weskamp, Christoph AU - Engels, Gregor ED - Breitner, Michael H. ED - Lehnhoff, Sebastian ED - Nieße, Astrid ED - Staudt, Philipp ED - Weinhardt, Christof ED - Werth, Oliver ID - 21093 T2 - Energy Informatics and Electro Mobility ICT TI - Towards a Decision Support System for Cross-Sectoral Energy Distribution Network Planning ER - TY - JOUR AB - Ideational impact refers to the uptake of a paper's ideas and concepts by subsequent research. It is defined in stark contrast to total citation impact, a measure predominantly used in research evaluation that assumes that all citations are equal. Understanding ideational impact is critical for evaluating research impact and understanding how scientific disciplines build a cumulative tradition. Research has only recently developed automated citation classification techniques to distinguish between different types of citations and generally does not emphasize the conceptual content of the citations and its ideational impact. To address this problem, we develop Deep Content-enriched Ideational Impact Classification (Deep-CENIC) as the first automated approach for ideational impact classification to support researchers' literature search practices. We evaluate Deep-CENIC on 1,256 papers citing 24 information systems review articles from the IT business value domain. We show that Deep-CENIC significantly outperforms state-of-the-art benchmark models. We contribute to information systems research by operationalizing the concept of ideational impact, designing a recommender system for academic papers based on deep learning techniques, and empirically exploring the ideational impact of the IT business value domain. AU - Prester, Julian AU - Wagner, Gerit AU - Schryen, Guido AU - Hassan, Nik Rushdi ID - 20212 IS - January JF - Decision Support Systems KW - Ideational impact KW - citation classification KW - academic recommender systems KW - natural language processing KW - deep learning KW - cumulative tradition TI - Classifying the Ideational Impact of Information Systems Review Articles: A Content-Enriched Deep Learning Approach VL - 140 ER - TY - JOUR AB - Review papers are essential for knowledge development in IS. While some are cited twice a day, others accumulate single digit citations over a decade. The magnitude of these differences prompts us to analyze what distinguishes those reviews that have proven to be integral to scientific progress from those that might be considered less impactful. Our results highlight differences between reviews aimed at describing, understanding, explaining, and theory testing. Beyond the control variables, they demonstrate the importance of methodological transparency and the development of research agendas. These insights inform all stakeholders involved in the development and publication of review papers. AU - Wagner, Gerit AU - Prester, Julian AU - Roche, Maria AU - Schryen, Guido AU - Benlian, Alexander AU - Paré, Guy AU - Templier, Mathieu ID - 20844 IS - 3 JF - Information & Management KW - Literature review KW - review papers KW - scientometric KW - scientific impact KW - citation analysis TI - Which Factors Affect the Scientific Impact of Review Papers in IS Research? A Scientometric Study VL - 58 ER - TY - JOUR AU - Stumpe, Miriam AU - Rößler, David AU - Schryen, Guido AU - Kliewer, Natalia ID - 23494 JF - EURO Journal on Transportation and Logistics TI - Study on Sensitivity of Electric Bus Systems under Simultaneous Optimization of Charging Infrastructure and Vehicle Schedules VL - 10 ER - TY - JOUR AU - Wagner, Gerit AU - Prester, Julian AU - Schryen, Guido ID - 17934 IS - 1 JF - Communications of the Association for Information Systems TI - Exploring the Scientific Impact of Information Systems Design Science Research VL - 48 ER - TY - JOUR AU - Bornemann, Tobias AU - Schipp, Adrian AU - Sureth-Sloane, Caren ID - 21401 IS - 3 JF - Deutsches Steuerrecht TI - Was treibt die Komplexität der Ertragsbesteuerung multinationaler Unternehmen? – Ergebnisse einer Befragung in der deutschen Finanzverwaltung VL - 59 ER - TY - GEN AU - Lorenz, Johannes AU - Sureth-Sloane, Caren AU - Diller, Markus ID - 22213 TI - Abweichende steuerliche Verrechnungspreise in der Steuererklärung oder als Ergebnis einer Betriebsprüfung zwischen verschiedenen Staaten ER - TY - GEN AU - Sureth-Sloane, Caren AU - Simons, Dirk ID - 21402 IS - Nr. 20 T2 - Frankfurter Allgemeine Zeitung TI - Wie kompliziert darf eine Regel sein? ER - TY - GEN AU - Harst, Simon AU - Schanz, Deborah AU - Siegel, Felix AU - Sureth-Sloane, Caren ID - 24517 TI - 2020 Global MNC Tax Complexity Survey ER - TY - GEN AU - Lagarden, Martin AU - Schreiber, Ulrich AU - Simons, Dirk AU - Sureth-Sloane, Caren ID - 29052 TI - Wem nutzt Public Country-by-Country Reporting? ER - TY - BOOK AU - Maßbaum, Alexandra AU - Sureth-Sloane, Caren ID - 29053 TI - Besteuerung und Rechtsformwahl, 8., aktualisierte und erweiterte Auflage ER - TY - GEN AU - Sureth-Sloane, Caren ID - 29055 T2 - Süddeutsche Zeitung TI - Zur Komplexität des Steuersystems ER - TY - JOUR AB - AbstractIn this article we combine Debreu’s (Proc Natl Acad Sci 38(10):886–893, 1952) social system with Hurwicz’s (Econ Design 1(1):1–14, 1994; Am Econ Rev 98(3):577–585, 2008) ideas of embedding a “desired” game form into a “natural” game form that includes all feasible behavior, even if it is “illegal” according to the desired form. For the resulting socio-legal system we extend Debreu’s concepts of a social system and its social equilibria to a socio-legal system with its Debreu–Hurwicz equilibria. We build on a more general version of social equilibrium due to Shafer and Sonnenschein (J Math Econ 2(3):345–348, 1975) that also generalizes the dc-mechanism of Koray and Yildiz (J Econ Theory 176:479–502, 2018) which relates implementation via mechanisms with implementation via rights structures as introduced by Sertel (Designing rights: invisible hand theorems, covering and membership. Tech. rep. Mimeo, Bogazici University, 2001). In the second part we apply and illustrate these new concepts via an application in the narrow welfarist framework of two person cooperative bargaining. There we provide in a socio-legal system based on Nash’s demand game an implementation of the Nash bargaining solution in Debreu–Hurwicz equilibrium. AU - Haake, Claus-Jochen AU - Trockel, Walter ID - 29152 JF - Review of Economic Design SN - 1434-4742 TI - Socio-legal systems and implementation of the Nash solution in Debreu–Hurwicz equilibrium ER - TY - JOUR AB - ZusammenfassungCoworking Spaces (CSPs) sind geteilte Arbeitsplätze für Selbstständige, Freelancer*innen, Mikrounternehmen und Startups, die Isolation entgegenwirken und zum interdisziplinären Wissensaustausch anregen können. Jedoch existieren auch Barrieren, die Nutzer*innen davon abhalten, zu anderen Coworker*innen Kontakt aufzunehmen, da oft unklar ist, wann und ob jemand zum kreativen Austausch oder zum Anbieten von Hilfe bereit ist. Durch die Covid-19 Pandemie wurde die Unsicherheit bei der gegenseitigen Kontaktaufnahme noch weiter erschwert und viele CSPs mussten zeitweise schließen. Um Barrieren bei der Kontaktaufnahme zu reduzieren und die interdisziplinäre Zusammenarbeit zu fördern, können Informations- und Kommunikationstechnologien eingesetzt werden. Virtual Reality (VR) und Augmented Reality (AR) sind Technologien, die sich durch einen besonders hohen Grad an Immersion und sozialer Präsenz auszeichnen. Deshalb zeigen wir in diesem Beitrag, wie VR- und AR-Technologien gezielt eingesetzt werden können, um den interdisziplinären Wissensaustausch und Zusammenarbeit sowohl in CSPs als auch ortsunabhängig zu fördern. Dazu präsentieren wir positive Effekte, die durch den Einsatz einer der beiden Technologien im Zusammenhang mit CSPs erzielt werden können und leiten konkrete Gestaltungsempfehlungen für Anwendungsentwickler*innen, Unternehmen sowie Betreiber*innen von CSPs ab. Diese Gestaltungsempfehlungen basieren sowohl auf den neuesten Erkenntnissen aus der Fachliteratur als auch auf Interviews mit Expert*innen aus Forschung und Praxis mit Erfahrung im Bereich CSPs, VR und AR. Unsere Anwendungsszenarien können Entwickler*innen, Unternehmen und Betreiber*innen von CSPs als Grundlage dienen, vom Einsatz beider Technologien zu profitieren. AU - Mirbabaie, Milad AU - Hofeditz, Lennart AU - Schmid, Leon ID - 29300 JF - HMD Praxis der Wirtschaftsinformatik KW - General Earth and Planetary Sciences KW - General Environmental Science SN - 1436-3011 TI - Ausgestaltungs- und Anwendungspotenziale von Virtual und Augmented Reality Technologien im Kontext von Coworking Spaces ER - TY - JOUR AB - ZusammenfassungDurch technologische Fortschritte in den letzten Jahren ist Virtual Reality erschwinglicher und benutzerfreundlicher geworden, sodass Unternehmen die Einführung der Technologie verstärkt in Betracht ziehen. Ihren Aufschwung erlebte die Technologie jedoch durch die Unterhaltungs- und Spieleindustrie, weshalb sich für Unternehmen die Frage nach sinnvollen Anwendungsfällen stellt. Nach der Affordance-Experimentation-Actualization-Theorie ist insbesondere bei neu aufkommenden Technologien eine Experimentierphase notwendig, um Handlungsmöglichkeiten aufzudecken und daraus Anwendungsfälle zu generieren. Dieser Artikel präsentiert die Ergebnisse einer Fallstudie in einem Unternehmen, das sich während der Studie in der Experimentierphase befand. Durch Interviews mit acht Beschäftigten und einem Vertriebspartner konnten drei Handlungsmöglichkeiten für Virtual Reality im Unternehmenskontext und eine zuvor nicht bekannte Aktivität der Experimentierphase identifiziert werden. Damit erweitert die Studie bisherige Forschung zur Experimentierphase und zeigt Unterschiede im Vergleich zu anderen innovativen Technologien auf, die in vorherigen Studien untersucht wurden. Für Unternehmen bietet die Studie wertvolle Einblicke in die erfolgreiche Gestaltung der Experimentierphase als Vorbereitung auf die Implementierung. AU - Fromm, Jennifer AU - Slawinski, Elena AU - Mirbabaie, Milad ID - 29301 JF - HMD Praxis der Wirtschaftsinformatik KW - General Earth and Planetary Sciences KW - General Environmental Science SN - 1436-3011 TI - Affordance-Experimentation: Eine Fallstudie zur Entwicklung von Virtual-Reality-Anwendungsfällen im Unternehmenskontext ER - TY - CONF AU - Vorbohle, Christian AU - Gottschalk, Sebastian AU - Kundisch, Dennis AU - Engels, Gregor AU - Wünderlich, Nancy ID - 29590 T2 - Tagungsband der contribution at: 17. Internationale Tagung Wirtschaftsinformatik 2022 (WI) TI - A Procedure Model for Enhancing Ideation in the Collaborative Development of Business Ecosystems ER - TY - GEN AU - Althaus, Maike AU - Müller, Stefanie Jutta Marianne AU - Kundisch, Dennis ID - 21724 TI - What Price Culture? – A Taxonomy of Entry Pricing Policies at Museums ER - TY - GEN AU - Poniatowski, Martin AU - Neumann, Jürgen AU - Kundisch, Dennis ID - 23410 TI - Nudging Their Thoughts – Analyzing the Impact of Online Review Templates on Review Sentiment ER - TY - GEN AU - Müller, Michelle AU - Neumann, Jürgen AU - Kundisch, Dennis ID - 23411 TI - Toss a Coin to Your Host? – Why Guests Do Not Always End Up Paying for the Cost of Regulatory Policies ER - TY - JOUR AB - We study the relationship between risk managers' dark triad personality traits (Machiavellianism, narcissism, and psychopathy) and their selective hedging activities. Using a primary survey of 412 professional risk managers, we find that managers with dark personality traits are more likely to engage in selective hedging than those without. This effect is particularly pronounced for older, male, and less experienced risk managers. The effect is also stronger in smaller firms, less centralized risk management departments, and family-owned firms. AU - Pelster, Matthias AU - Hofmann, Annette AU - Klocke, Nina AU - Warkulat, Sonja ID - 26775 JF - Journal of Business Ethics TI - Dark Triad Personality Traits and Selective Hedging ER - TY - CHAP AU - Nagbøl, Per Rådberg AU - Müller, Oliver AU - Krancher, Oliver ID - 32868 SN - 0302-9743 T2 - The Next Wave of Sociotechnical Design TI - Designing a Risk Assessment Tool for Artificial Intelligence Systems ER - TY - JOUR AB - AbstractUsing data from the German Socio-Economic Panel for 1984–2018, we analyze the intergenerational education mobility of immigrants in Germany by identifying the determinants of differences in educational stocks for first- and second-generation immigrants in comparison to individuals without a migration background. Our results show that on average, first-generation immigrants have fewer years of schooling than native-born Germans and have a disproportionate share of lower educational qualifications. This gap is strongly driven by age at immigration, with immigration age and education revealing a nonlinear relationship. While the gap is relatively small among individuals who migrate at a young age, integrating in the school system at secondary school age leads to large disadvantages. Examining the educational mobility of immigrants in Germany, we identify an inter-generational catch-up in education. The gap in education between immigrants and natives is reduced for the second generation. Finally, we find that country of origin differences can account for much of the education gap. While immigrants with an ethnic background closer to the German language and culture show the best education outcomes, immigrants from Turkey, Italy, and other southern European countries and especially the group of war refugees from Syria, Afghanistan, Iraq and other MENA countries, have the lowest educational attainment. AU - Gries, Thomas AU - Redlin, Margarete AU - Zehra, Moonum ID - 22715 JF - Journal of International Migration and Integration SN - 1488-3473 TI - Educational Assimilation of First-Generation and Second-Generation Immigrants in Germany ER - TY - JOUR AB - AbstractUsing time series data for the period 1959–2015, our empirical analysis examines the simultaneous effects of the individual components of the global carbon budget on temperature. Specifically, we explore the possible effects of carbon emissions caused by fossil fuel combustion, cement production, land-use change emissions, and carbon sinks (here in terms of land sink and ocean sink) on climate change. The simultaneous inclusion of carbon emissions and carbon sinks allows us to look at the coexistent and opposing effects of the individual components of the carbon budget and thus provides a holistic perspective from which to explore the relationship between the global carbon budget and global warming. The results reveal a significant positive effect of carbon emissions on temperature for both fossil fuels emissions and emissions from land-use change, confirming previous results concerning carbon dioxide and temperature. Further, while ocean sink does not seem to have a significant effect, we identify a temperature-decreasing effect for land sink. AU - Redlin, Margarete AU - Gries, Thomas ID - 23594 JF - Theoretical and Applied Climatology SN - 0177-798X TI - Anthropogenic climate change: the impact of the global carbon budget ER - TY - GEN AU - Müller, Stefanie Jutta Marianne AU - Kundisch, Dennis ID - 21509 TI - Gesellschaftliche Transformationen durch die Steigerung (popmusik)kultureller Teil-habe mittels innovativer Preiskonzepte – ein interdisziplinärer Literaturüberblick ER - TY - JOUR AU - Flagmeier, Vanessa AU - Müller, Jens AU - Sureth-Sloane, Caren ID - 36065 IS - 1 JF - Accounting and Business Research KW - Accounting KW - Finance SN - 0001-4788 TI - When do firms highlight their effective tax rate? VL - 53 ER - TY - THES AU - Fiedler, Moritz ID - 37396 TI - Development of a Strategic Controlling Concept ER - TY - GEN AB - This study examines the relation between voluntary audit and the cost of debt in private firms. We use a sample of 4,058 small private firms operating in the period 2006‐2017 that are not subject to mandatory audits. Firms decide for a voluntary audit of financial statements either because the economic setting in which they operate effectively forces them to do so (e.g., ownership complexity, export‐oriented supply chain, subsidiary status) or because firm fundamentals and/or financial reporting practices limit their access to financial debt, both reflected in earnings quality. We use these factors to model the decision for voluntary audit. In the outcome analyses, we find robust evidence that voluntary audits are associated with higher, rather than lower, interest rate by up to 3.0 percentage points. This effect is present regardless of the perceived audit quality (Big‐4 vs. non‐Big‐4), but is stronger for non‐Big‐4 audits where auditees have a stronger position relative to auditors. Audited firms’ earnings are less informative about future operating performance relative to unaudited counterparts. We conclude that voluntary audits facilitate access to financial debt for firms with higher risk that may otherwise have no access to this form of financing. The price paid is reflected in higher interest rates charged to firms with voluntary audits – firms with higher information and/or fundamental risk. AU - Ichev, Riste AU - Koren, Jernej AU - Kosi, Urska AU - Sitar Sustar, Katarina AU - Valentincic, Aljosa ID - 37136 KW - private firms KW - voluntary audit KW - cost of debt KW - self‐selection bias KW - risk TI - Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk ER - TY - GEN AU - Leimeister, Jan Marco AU - Stieglitz, Stefan AU - Matzner, Martin AU - Kundisch, Dennis AU - Flath, Christoph AU - Röglinger, Maximilian ID - 22219 TI - Quo Vadis Conferences in the Business and Information Systems Engineering (BISE) Community After Covid VL - 63 (6) ER - TY - GEN AU - Heinze, Erik ID - 39351 TI - Kollusion durch Plattformen - der Einfluss von Tank-Apps auf den Preiswettbewerb von Tankstellen in Deutschland ER - TY - GEN AU - Rayhan, Shahi ID - 39358 TI - Big Data in Digital Markets - Challenges for Competition Policy to Protect Consumer Welfare ER - TY - GEN AU - Joshan, Saeid ID - 39356 TI - Network Development of Low-Cost Carriers at German Airports ER - TY - GEN AU - Ajredini, Zurkani ID - 39962 TI - Plattformgestaltungen auf digitalen Märkten - eine Analyse der Wohlfahrtseffekte ER - TY - GEN AU - Kanne, Niklas ID - 40465 TI - Marktmachtmissbrauch digitaler Plattformen - eine Analyse anhand der zehnten Novelle des GWB ER - TY - GEN AU - Klüppel, Pascal ID - 40466 TI - Marktmachtmissbrauch von Google – Eine wettbewerbspolitische Analyse ER - TY - GEN AU - Ortmann, Regina AU - Warkulat, Sonja AU - Krull, Sebastian AU - Klocke, Nina AU - Pelster, Matthias ID - 41197 TI - COVID-19 Reporting and Willingness to Pay for Leisure Activities VL - 83 ER - TY - GEN AU - Ortmann, Regina AU - Simons, Dirk AU - Voeller, Dennis ID - 41184 TI - Real effects of an international tax reform for MNEs VL - 64 ER - TY - GEN AU - Yigitbas , Osman ID - 40473 TI - Preisabsprachen in der Automobilindustrie - eine wettbewerbspolitische Analyse ER - TY - GEN AU - Schulte, Marcel ID - 40470 TI - Facebooks digitale Währung - eine wettbewerbspolitische Analyse ER - TY - CHAP AU - Meydani, Elnaz AU - Düsing, Christoph AU - Trier, Matthias ID - 35758 SN - 2195-4968 T2 - Lecture Notes in Information Systems and Organisation TI - Towards a Trust-Aware Item Recommendation System on a Graph Autoencoder with Attention Mechanism ER - TY - CONF AB - Over the last years, several approaches for the data-driven estimation of expected possession value (EPV) in basketball and association football (soccer) have been proposed. In this paper, we develop and evaluate PIVOT: the first such framework for team handball. Accounting for the fast-paced, dynamic nature and relative data scarcity of hand- ball, we propose a parsimonious end-to-end deep learning architecture that relies solely on tracking data. This efficient approach is capable of predicting the probability that a team will score within the near future given the fine-grained spatio-temporal distribution of all players and the ball over the last seconds of the game. Our experiments indicate that PIVOT is able to produce accurate and calibrated probability estimates, even when trained on a relatively small dataset. We also showcase two interactive applications of PIVOT for valuing actual and counterfactual player decisions and actions in real-time. AU - Müller, Oliver AU - Caron, Matthew AU - Döring, Michael AU - Heuwinkel, Tim AU - Baumeister, Jochen ID - 24547 KW - expected possession value KW - handball KW - tracking data KW - time series classification KW - deep learning T2 - 8th Workshop on Machine Learning and Data Mining for Sports Analytics (ECML PKDD 2021) TI - PIVOT: A Parsimonious End-to-End Learning Framework for Valuing Player Actions in Handball using Tracking Data ER - TY - CONF AB - In early 2021, the finance world was taken by storm by the dramatic price surge of the GameStop Corp. stock. This rise is being, at least in part, attributed to a group of Redditors belonging to the now-famous r/wallstreetbets (WSB) subreddit group. In this work, we set out to address if user activity on the WSB subreddit is associated with the trading volume of the GME stock. Leveraging a unique dataset containing more than 4.9 million WSB posts and comments, we assert that user activity is associated with the trading volume of the GameStop stock. We further show that posts have a significantly higher predictive power than comments and are especially helpful for predicting unusually high trading volume. Lastly, as recent events have shown, we believe that these findings have implications for retail and institutional investors, trading platforms, and policymakers, as these can have disruptive potential. AU - Caron, Matthew AU - Gulenko, Maryna AU - Müller, Oliver ID - 25029 KW - Retail investors KW - GameStop KW - Social Networks KW - Reddit KW - WallStreetBets T2 - 42nd International Conference on Information Systems (ICIS 2021) TI - To the Moon! Analyzing the Community of “Degenerates” Engaged in the Surge of the GME Stock ER - TY - CONF AU - Meydani, Elnaz AU - Düsing, Christoph AU - Trier, Matthias ID - 44073 T2 - Innovation Through Information Systems: Volume II: A Collection of Latest Research on Technology Issues TI - Towards a Trust-Aware Item Recommendation System on a Graph Autoencoder with Attention Mechanism ER - TY - JOUR AU - Kaimann, Daniel AU - Tanneberg, Ilka AU - Cox, Joe ID - 21289 IS - 1 JF - Managerial and Decision Economics SN - 0143-6570 TI - “I will survive”: Online streaming and the chart survival of music tracks VL - 42 ER - TY - GEN AU - N., N. ID - 42317 TI - Die Aufteilung der Barentsseegebiete mithilfe des Adjusted Winner Verfahrens bei asymmetrischen Machtverhältnissen ER -