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 -
TY - GEN
AU - N., N.
ID - 42315
TI - Versionisierung von Serviceleistungen auf Videoplattformen
ER -
TY - GEN
AU - N., N.
ID - 42321
TI - Kindergarten Allocation through Matching Mechanisms
ER -
TY - GEN
AU - N., N.
ID - 42309
TI - Faire Profitverteilung in Energienetzwerken - eine spieltheoretische Analyse von Microgrids
ER -
TY - GEN
AU - N., N.
ID - 42311
TI - "First-Party-Content" auf zweiseitigen Märkten
ER -
TY - GEN
AU - N., N.
ID - 42314
TI - Stability in many-to-many matchings with contracts
ER -
TY - GEN
AU - N., N.
ID - 42313
TI - Preissetzungsstrategien für Neuprodukte
ER -
TY - GEN
AU - N., N.
ID - 42310
TI - Co-opetition in Two-Sided Markets
ER -
TY - GEN
AU - N., N.
ID - 42312
TI - Matching mit Minderheiten
ER -
TY - GEN
AU - N., N.
ID - 42316
TI - Piracy and Visioning
ER -
TY - GEN
AU - N., N.
ID - 42303
TI - Revenue Sharing Contracts: Horizontale Koordination in der E-Commerce-Logistik
ER -
TY - THES
AU - Szopinski, Daniel
ID - 24884
TI - Essays on Modeling Languages and Software Tools for Business Model Innovation: Theory and Empirical Evidence
ER -
TY - JOUR
AB - I study a dynamic variant of the DixitâStiglitz (Am Econ Rev 67(3), 1977) model of monopolistic competition by introducing price stickiness à la Fershtman and Kamien (Econometrica 55(5), 1987). The analysis is restricted to bounded quantity and price paths that fulfill the necessary conditions for an open-loop Nash equilibrium. I show that there exists a symmetric steady state and that its stability depends on the degree of product differentiation. When moving from complements to perfect substitutes, the steady state is either a locally asymptotically unstable (spiral) source, a stable (spiral) sink or a saddle point. I further apply the Hopf bifurcation theorem and prove the existence of limit cycles, when passing from a stable to an unstable steady state. Lastly, I provide a numerical example and show that there exists a stable limit cycle.
AU - Hoof, Simon
ID - 45640
IS - 2
JF - Journal of Optimization Theory and Applications
SN - 1573-2878
TI - Dynamic Monopolistic Competition
VL - 189
ER -
TY - JOUR
AU - Dyck, Daniel
ID - 46049
IS - 1
JF - Junior Management Science
TI - Der Einfluss der Besteuerung auf Managementanreize und die Nutzung von Bonusbanken
VL - 6
ER -
TY - JOUR
AU - Asenkerschbaumer, Stefan
AU - Sureth-Sloane, Caren
ID - 46051
IS - 1
JF - Schmalenbach IMPULSE
TI - Editorial: Schmalenbach IMPULSE: Will etwas in Bewegung setzen
VL - 1
ER -
TY - JOUR
AU - Daniel-Söltenfuß, Desiree
AU - Schwabl, Franziska
ID - 35952
IS - 3
JF - Zeitschrift für Berufs- und Wirtschaftspädagogik
KW - Applied Mathematics
KW - General Mathematics
SN - 0172-2875
TI - Selbstreguliertes Lernen im berufsschulischen Übergangssystem
VL - 117
ER -
TY - JOUR
AU - Schwabl, Franziska
AU - Daniel-Söltenfuß, Desiree
ID - 35962
JF - berufsbildung. Zeitschrift für Theorie-Praxis-Dialog
TI - Selbstreguliertes Lernen fördern - Lernen auf Distanz ermöglichen
VL - Heft 187
ER -
TY - GEN
AB - Individual cognitive functioning declines over time. We seek to understand how adverse physical health shocks in older ages contribute to this development. By use of event-study methods and data from the USA, England and several countries in Continental Europe we find evidence that health shocks lead to an immediate and persistent decline in cognitive functioning. This robust finding holds in all regions representing different health insurance systems and seems to be independent of underlying individual demographic characteristics such as sex and age. We also ask whether variables that are susceptible to policy action can reduce the negative consequences of a health shock. Our results suggest that neither compulsory education nor retirement regulations moderate the effects, thus emphasizing the importance of maintaining good physical health in old age for cognitive functioning.
AU - Schiele, Valentin
AU - Schmitz, Hendrik
ID - 46540
KW - Cognitive decline
KW - health shocks
KW - retirement
KW - education
KW - event study
TI - Understanding cognitive decline in older ages: The role of health shocks
VL - 919
ER -
TY - GEN
AB - We study effects of retirement on cognitive abilities (up to ten years after retirement) using data from 21 countries in Continental Europe, England, and the US, and exploiting early-retirement thresholds for identification. For this purpose, combines event-study estimations with the marginal treatment effect framework to allow for effect heterogeneity. This helps to decompose event-study estimates into true medium-run effects of retirement and effects driven by differential retirement preferences. Our results suggest considerable negative effects of retirement on cognitive abilities. We also detect substantial effect heterogeneity: Those who retire as early as possible are not affected while those who retire later exhibit negative effects.
AU - Schmitz, Hendrik
AU - Westphal, Matthias
ID - 46537
KW - Cognitive abilities
KW - retirement
KW - event study
KW - marginal treatment effects
TI - The dynamic and heterogeneous effects of retirement on cognitive decline
VL - 918
ER -
TY - CONF
AU - Harrmann, L.
AU - Böhm, Eva
AU - Eggert, A.
ID - 46670
T2 - 2021 AMA Winter Academic Conference
TI - Exploring the paths towards service growth in manufacturing companies
ER -
TY - JOUR
AB - AbstractThis study explains how manufacturers tackle the critical managerial challenge of transforming a product-focused sales force to undertake solution selling. Through an application of configurational theory, the authors explain how individual and organizational conditions combine to determine salespeople’s engagement in solution selling. Multilevel, multisource data from the sales organization of a global supplier of building solutions represent input from salespeople (N = 184), solution champions (N = 23), and sales managers (N = 26). A fuzzy set qualitative comparative analysis reveals no single, optimal way to overcome transformation challenges. Rather, consistent with prior research, solution selling requires certain types of salespeople, because value-based selling is a necessary condition for successful engagement. Beyond this foundational condition, a heterogeneous sales force can be engaged, as long as the organization provides appropriate support that is tailored to individual salespersons’ needs. The findings affirm that this viable support can come from either sales managers or solution champions.
AU - Salonen, Anna
AU - Terho, Harri
AU - Böhm, Eva
AU - Virtanen, Ari
AU - Rajala, Risto
ID - 41338
IS - 1
JF - Journal of the Academy of Marketing Science
KW - Marketing
KW - Economics and Econometrics
KW - Business and International Management
SN - 0092-0703
TI - Engaging a product-focused sales force in solution selling: interplay of individual- and organizational-level conditions
VL - 49
ER -
TY - JOUR
AB - AbstractOnline reviews have profound impacts on firm success in terms of sales volume and how much customers are willing to pay, yet firms remain highly dependent on customers’ voluntary contributions. A popular way to increase the number of online reviews is to use product testing programs, which offer participants free products in exchange for writing reviews. Firms that employ this practice generally hope to increase review quality and secure higher product rating scores. However, a qualitative study, experimental study, and multilevel analysis of a field study dataset of more than 200,000 online reviews by product testers combine to reveal that product testing programs do not necessarily generate higher quality reviews, nor better product ratings. Only in certain circumstances (e.g., higher priced products) does offering a product testing program generate these benefits for the firm. Therefore, companies should consider carefully if and when they want to offer product testing programs.
AU - Garnefeld, Ina
AU - Krah, Tabea
AU - Böhm, Eva
AU - Gremler, Dwayne D.
ID - 41337
IS - 4
JF - Journal of the Academy of Marketing Science
KW - Marketing
KW - Economics and Econometrics
KW - Business and International Management
SN - 0092-0703
TI - Online reviews generated through product testing: can more favorable reviews be enticed with free products?
VL - 49
ER -
TY - JOUR
AU - Schaefers, Tobias
AU - Ruffer, Stefan
AU - Böhm, Eva
ID - 46635
JF - Industrial Marketing Management
KW - Marketing
SN - 0019-8501
TI - Outcome-based contracting from the customers' perspective: A means-end chain analytical exploration
VL - 93
ER -
TY - JOUR
AU - Krebs, Benjamin
AU - Kabst, Rüdiger
ID - 49097
JF - PERSONALquartely
TI - Shared Leadership: Neue Studien für die Unternehmenspraxis
VL - 4
ER -
TY - CHAP
AU - Wach, Bernhard
AU - Krebs, Benjamin
AU - Kabst, Rüdiger
ED - Schwuchow, K.
ED - Gutmann, J.
ID - 24375
T2 - HR-Trends 2021
TI - HR-Manager als Intrapreneure
ER -
TY - CHAP
AU - Öhlschläger, Claudia
AU - Schneider, Martin
ID - 42778
SN - 9783846766088
T2 - Komparatistik heute
TI - Passivität als Widerstand gegen die Macht der Verhältnisse? Melvilles Bartleby, the scrivener aus literaturwissenschaftlicher und ökonomischer Perspektive
ER -
TY - GEN
AB - Merging a sample of 492 merger and acquisition (M&A) announcements from 284 acquiring firms across Europe and North America with data from 5-year single-name credit default swaps (CDSs) written on stock-listed acquiring firms between 2005 and 2018, the paper at hand empirically analyzes the CDS investors’ risk perceptions of M&A announcements using event study methodologies. As a baseline result, we provide evidence for significantly positive cumulative average abnormal CDS spread changes for both, European and North American acquirers suggesting that CDS investors perceive an increase in the acquiring firms’ credit risk exposures due to M&A announcements. Our baseline finding holds under several robustness checks, especially when controlling for the robustness of the empirical design. Moreover, results from a large variety of sensitivity analyses reveal a number of deal and firm characteristics that may explain why CDS investors from our sample expect an increase in the acquirers’ credit risk exposures due to forthcoming M&A transactions.
AU - Hippert, Benjamin
AU - Uhde, André
ID - 36060
KW - credit default swaps
KW - risk perception of CDS investors
KW - mergers and acquisitions
KW - event study
TI - CDS Investors’ Risk Perceptions of M&A Announcements
ER -
TY - GEN
AB - This paper empirically investigates determinants of the outstanding net notional amount
of credit default swaps (CDSs) contracts written on banks. We extend and complement the
previous literature dealing with CDS trading by analyzing a comprehensive set of CDS tradingspecific,
bank-fundamental, macroeconomic and bank-institutional determinants. We find that
risk hedging clearly dominates an investor’s speculation and arbitrage motive, while the latter,
however, exhibits the strongest impact on the outstanding net notional amount of bank CDSs.
Furthermore, being classified as a G-SIB, being a constituent of the main CDS index and the
equity trading volume may significantly explain changes in the outstanding CDS net notional on
banks. The analysis at hand provides important implications for both academics and practitioners,
since understanding the trading motives of bank CDS investors provides a deeper insight into the
opaque CDS market.
AU - Hippert, Benjamin
AU - Uhde, André
AU - Wengerek, Sascha Tobias
ID - 36063
KW - banking
KW - outstanding CDS net notional
KW - determinants of bank CDS trading
TI - Determinants of CDS Trading on Major Banks
ER -
TY - GEN
AU - Fochmann, Martin
AU - Heinemann-Heile, Vanessa
AU - Huber, Hans-Peter
AU - Maiterth, Ralf
AU - Sureth-Sloane, Caren
ID - 49277
TI - Tax Burden on German Companies – Income Tax Burden and Administrative Costs
ER -
TY - CHAP
AU - Schneider, Jennifer Nicole
ED - Beutner, Marc
ED - Pechuel, Rasmus
ED - Schneider, Jennifer
ID - 47957
T2 - Fostering Digitisation and Industry 4.0: Education – Vocation - Industry – Future. New Opportunities and Challenges for European VET. Insights in the DigI-VET Project
TI - Digital transformation in industry
ER -
TY - CHAP
AU - Schneider, Jennifer
ED - Beutner, Marc
ED - Pechuel, Rasmus
ED - Schneider, Jennifer
ID - 47966
T2 - Fostering Digitisation and Industry 4.0: Education – Vocation - Industry – Future. New Opportunities and Challenges for European VET. Insights in the DigI-VET Project
TI - Teaching and Learning Materials
ER -
TY - JOUR
AU - Brendel, A.B.
AU - Greve, M.
AU - Masuch, K.
AU - Trang, S.
ID - 49462
JF - HMD Praxis der Wirtschaftsinformatik
TI - Corona Tracing Apps – Eine Analyse und Strukturierung des europäischen Marktes
VL - 58
ER -
TY - JOUR
AU - Trang, S.
AU - Nastjuk, I.
ID - 49463
JF - Computers & Security
TI - Examining the role of stress and information security policy design in information security compliance behaviour: An experimental study of in-task behaviour
VL - 104
ER -
TY - JOUR
AU - Trang, S.
AU - Weiger, W.
ID - 49464
JF - Computers in Human Behavior
TI - The perils of gamification: Does engaging with gamified services increase users’ willingness to disclose personal information?
VL - 116
ER -
TY - JOUR
AB - One objective of current research in explainable intelligent systems is to implement social aspects in order to increase the relevance of explanations. In this paper, we argue that a novel conceptual framework is needed to overcome shortcomings of existing AI systems with little attention to processes of interaction and learning. Drawing from research in interaction and development, we first outline the novel conceptual framework that pushes the design of AI systems toward true interactivity with an emphasis on the role of the partner and social relevance. We propose that AI systems will be able to provide a meaningful and relevant explanation only if the process of explaining is extended to active contribution of both partners that brings about dynamics that is modulated by different levels of analysis. Accordingly, our conceptual framework comprises monitoring and scaffolding as key concepts and claims that the process of explaining is not only modulated by the interaction between explainee and explainer but is embedded into a larger social context in which conventionalized and routinized behaviors are established. We discuss our conceptual framework in relation to the established objectives of transparency and autonomy that are raised for the design of explainable AI systems currently.
AU - Rohlfing, Katharina J.
AU - Cimiano, Philipp
AU - Scharlau, Ingrid
AU - Matzner, Tobias
AU - Buhl, Heike M.
AU - Buschmeier, Hendrik
AU - Esposito, Elena
AU - Grimminger, Angela
AU - Hammer, Barbara
AU - Haeb-Umbach, Reinhold
AU - Horwath, Ilona
AU - Hüllermeier, Eyke
AU - Kern, Friederike
AU - Kopp, Stefan
AU - Thommes, Kirsten
AU - Ngonga Ngomo, Axel-Cyrille
AU - Schulte, Carsten
AU - Wachsmuth, Henning
AU - Wagner, Petra
AU - Wrede, Britta
ID - 24456
IS - 3
JF - IEEE Transactions on Cognitive and Developmental Systems
KW - Explainability
KW - process ofexplaining andunderstanding
KW - explainable artificial systems
SN - 2379-8920
TI - Explanation as a Social Practice: Toward a Conceptual Framework for the Social Design of AI Systems
VL - 13
ER -
TY - GEN
AU - Giese, Henning
ID - 49876
TI - Tax Evasion Penalties and Aggressive Tax Avoidance
ER -
TY - CONF
AU - Arslan, Kader
AU - Trier, Matthias
ID - 30192
KW - Social media platform affordances
KW - Use culture
KW - Facebook
KW - Instagram
KW - Twitter
T2 - Proceedings of the 32nd Australasian Conference on Information Systems (ACIS 2021)
TI - Towards a Differentiation Perspective on Social Media Platforms’ Affordances and Use Cultures – An organizing Literature Review
ER -
TY - CONF
AU - Arslan, Kader
ID - 30190
KW - Social media management
KW - Social media
KW - Literature review
KW - Affordances
KW - User behavior
KW - Use culture
T2 - Proceedings of the 29th European Conference on Information Systems (ECIS 2021)
TI - A Review on Social Media Channel Choice Determinants in Organizations
ER -
TY - CHAP
AU - Daniel-Söltenfuß, Desiree
AU - Fuge, Juliane
ED - Daniel, Desiree
ED - Emmler, Tina
ED - Fuge, Juliane
ID - 50277
T2 - Die große Lehre im virtuellen Raum: The Empty Space
TI - Man sieht nur mit dem Herzen gut. Beziehungsgestaltung in der virtuellen Lehre
ER -
TY - CHAP
AU - Daniel-Söltenfuß, Desiree
AU - Emmler, Tina
AU - Fuge, Juliane
ED - Daniel, Desiree
ED - Emmler, Tina
ED - Fuge, Juliane
ID - 50278
T2 - Die große Lehre im virtuellen Raum: The Empty Space
TI - Editorial
ER -
TY - CONF
AU - Leffrang, Dirk
AU - Müller, Oliver
ID - 26812
T2 - IEEE Workshop on TRust and EXpertise in Visual Analytics
TI - Should I Follow this Model? The Effect of Uncertainty Visualization on the Acceptance of Time Series Forecasts
ER -